“first appeal”

Ratnesh Kumar Jain, Shivpuri vs. Income Tax Officer Ashok Nagar, Gwalior

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kochar & Shri Sudhir Kumar

return of income in response to notice issued by the AO u/s 148 being not filed within prescribed time. 4. Aggrieved, the assessee filed first appeal with Id. CIT(Appeals), and raised as many as 25 grounds of appeal challenging the reassessment framed by theAO both on merits as well

Saroj, Mainpuri vs. I.T.O Ward 2(5), Mainpuri

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

advance against sale of properties , and hence the cash deposits made into her saving bank remained un-explained. 4. Aggrieved, the assessee filed first appeal with ld. CIT(Appeals), which was dismissed by learned CIT(Appeals) by observing that the assessee has not submitted any written submission or documentary evidences

Sh Abhishek Gupta, Agra vs. ITO W2(2)(1), Firozabad

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Sudhir Kumarshri Abhishek Gupta The Income Tax Officer 405, Anupam Omerean Ward 2(2)(1), Firozabad, Heights, Mughal Road, V. U.P. Kamla Nagar, Agra-282005 Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aefpg0755D Appellant .. Respondent

income of the assessee to the tune of Rs.1,50,000/-. P a g e | 5 Shri Abhishek Gupta 5. Aggrieved, the assessee filed first appeal before the Ld. CIT(A). The Ld. CIT(A) issued as many as 3 notices to assessee, but no compliance was made on behalf

Sarita Agrawal, Gwalior vs. ACIT, Gwalior

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Sudhir Kumarmrs. Sarita Agrawal Acit Geeta Colony Aayakar Bhawan Dal Bazar, Gwalior- V. City Centre 474001 Gwalior-474001 Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk3445P Appellant .. Respondent

income from other sources, vide assessment order dated 21.03.2014 passed under Section 153A r.w.s 143(3) of the Act. 3. Aggrieved ,the assessee filed first appeal before the Ld. CIT(A). The ld. CIT(A) issued as many as 11 notices during the course of appellate proceedings, but there ... hands of the assessee by the AO to the tune of Rs. 1,15,995/- as income from other sources. The assessee filed first appeal with ld. CIT(A). We have observed that learned CIT(A) has passed an exparte order. We have observed that the learned CIT(A) issued

Urmila Agarwal, Jhansi vs. Income Tax Officer Ward 2(3)(3), Jhansi

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.314/Agr/2024 (िनधा"रणवष" / Assessment Year: 2012-13) Smt. Urmila Agarwal Ito Ward 2(3)(3) बनाम/ C-1, Awas Vikas Colony Jhansi Vs. Talpura, Kanpur Road – 284 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abspa-3474-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 12-02-2025

stand condoned. 2. In the assessment order, Ld. AO invoked the provisions of Sec.50C and re-computed capital gains. The same stood confirmed in first appeal for want of representation from the assessee. Aggrieved, the assessee is in further appeal before us. 3. Keeping in mind the principles of natural

Yogendra Kumar Gupta, Gwalior vs. Income Tax Officer Ward 1(1) Gwl, Gwalior

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kocharassessment Year: 2017-18

assessee under the head ‘capital gains’ , and loss of Rs. 7,60,778/- was disallowed/rejected by the AO. 4. Aggrieved, the assessee filed first appeal with ld. CIT(Appeals) . The CIT(Appeals) dismissed the appeal of the assessee ex-parte, as there was no compliance by the assessee ... details in this regard) = NIL (d). Capital gain = [(a-b)-c]=[(49,66,681 – 4,22,170)=45,44,511/- The assessee filed first appeal with ld. CIT(Appeals), but there was no compliance by the assessee to the notices issued by ld. CIT(A) during appellate proceedings, which

Singh Industries Private Limited, Morena vs. JCIT Range, Gwalior

The appeals stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.15/Agr/2024 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.14/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Singh Industries Pvt. Ltd. Jcit, Range-2 बनाम/ Plot No. Q-2, Ab Road Industrial Area City Center, Gwalior Vs. Morena – 476 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakcs-5297-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 12-02-2025

additions / disallowances under the head ‘business income’ and ‘income from other sources’. Similar assessment was framed for AY 2017-18. Though the assessee preferred first appeal for both the years, it failed to make any representation therein which resulted into confirmation of assessments. Aggrieved, the assessee is in further appeal

Singh Industries Private Limited, Morena vs. Ward 1, Morena

The appeals stand allowed for statistical purposes

additions / disallowances under the head ‘business income' and 'income from other sources'. Similar assessment was framed for AY 2017-18. Though the assessee preferred first appeal for both the years, it failed to make any representation therein which resulted into confirmation of assessments. Aggrieved, the assessee is in further appeal

Gangappa Dundappa Agasar, Belagavi vs. Assessing Officer, NFAC, Delhi

The appeal stands partly allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 208/Pan/2024 Assessment Year : 2017-18 Gangappa Dundappa Agasar At Post: Badali, Tal.: Saundatti, Dist.: Belgaum Pan:Apzpa2849H. . . . . . . . Appellant V/S Nfeac/Jt. Commissioner Of Income Tax, Belgaum. . . . . . . . Respondent

ITAT-Rules, 1963 perused the material placed on record and we note that, though the imposition of penalty was assailed before Ld. NFAC in first appeal, the appellant assessee however for a reasonable opportunity failed effectively to place ITAT-Panaji Page 4 of 8 Gangappa Dundappa Agasar Vs NFeAC

Vijaybhai Bookbinder, Surat vs. ITO, Ward- 3(2)(10), Surat

In the result, ground No. 2 of the

Bench: Shri Pawan Singh & Shri Biiayananda Prusethsate Sitter G./Ita No.786/Srt/2024 (Ay: 2017-18) (Physical Court Hearing)

there was no delay in filing appeal from the date of knowledge of assessment order. The assessee, in statement of facts filed while filing first appeal explained such facts. in addition to oral submissions, the Id AR of the assessee also filed her short written synopsis on record ... time. . We have considered the rival contention both the parties and have gone through the orders of lower authorities carefully. We find that first appeal of assessee was dismissed by Id CIT(A) by taking view that assessment order was passed on 19 November 2019 and the appeal before