“condonation of delay”

Narendra Singh Shekhawat, Jaipur vs. ITO WD 1(3), Jaipur

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

days in filing the appeal by the assessee for which the assessee has filed an application dated 31-05-2024 for condonation of delay with following prayer. ITA NO. 817/JP/2024 SHRI NARENDRA SINGH SHEKHAWAT VS ITO, WARD 1(3), JAIPUR "I was unable to file the appeal on time because

Rukshmani Singh Nathawat, Jaipur vs. ITO, Ward 2(3), Jaipur

that there is delay of 24 days in filing the appeal by the assesse for which the assessee has filed an application for condonation of delay and mainly submitted as under:- ''4. In these circumstances the order passed by the NFAC (A) on 26-02-2024 and posted ... advised the assessee firm to file a belated appeal to the ITAT against the order of the NFAC(A) with the application for condonation of delay narrating the true facts. Accordingly, the appellant is filing the appeal to TITAT and requests to condone the delay of 24 days in filing

Seema Rajendra Harsh, Sanganer vs. Income Tax Officer, Ward- 7(2), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

that there is delay of 15 days in filing the appeal by the assessee for which the assessee has filed an application for condonation of delay with the prayer that because of changing her counsel such 3 SEEMA RAJENDRA HARSH VS ITO, WARD 7(2), JAIPUR delay took place ... perusing the materials available on record, the Bench noted that the reason as explained by the assessee in her affidavit and application for condonation of delay, has merit and the delay is condoned. 2.3 During the course of hearing, the ld AR has not pressed the Ground

Yashi Consulting Services Private Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes with no orders as to costs

Bench: the Bench submitted that the assessee was not aware about the delay in filing the appeal before the ld CIT(A) and, therefore, he could not file any formal application. Moreover, the ld. CIT(A) by rejecting the appeal of the assessee has not provided any opportunity to the assessee regarding the delay in filing the appeal. 2.3 On the contrary, the ld. DR relied upon the orders of the lower authorities. 2.4 After hearing both the parties at length and perusing the order of the ld. CIT(A), the

aware about filing of the delayed appeal after expiry of statutory period. Therefore, the assessee could not file an application for seeking condonation of delay. In view of the facts and circumstances of the case, the Bench feels that matter is restored to the file

Parasmal Bhandari, Jaipur vs. Income Tax Officer Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed with no orders as to costs

Bench: Making The Impugned Addition & Not Providing Any Opportunity Of Cross Examination Which Is In Gross Violation Of Principle Of Natural Justice.

Bench noted that there is delay of two days in filing the appeal for which the assessee has filed an application for condonation of delay giving reason that the delay took place because of taking legal advice from the counsel. Thus the delay in filing the appeal is not intentional