SULEMAN KHAN,JHANSI vs. INCOME TAX OFFICER, JHANSI

In the result, assessee’s appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

justice dispensation system. 12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

justice dispensation system. 12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

justice dispensation system. 12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

natural justice. 4. Perused the records. None respondent to the appellant. Heard Ld. DR for the respondent revenue, who supported the impugned order. 5. We take judicial notice of the order dated 11.03.2024 passed by the surat bench of the Tribunal in Swachh Vapi Mission Trust Vs. Commissioner of Income Tax (Exmption), reported in (2024)206 ITD 187 (Surat

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

natural justice. 4. Perused the records. None respondent to the appellant. Heard Ld. DR for the respondent revenue, who supported the impugned order. 5. We take judicial notice of the order dated 11.03.2024 passed by the surat bench of the Tribunal in Swachh Vapi Mission Trust Vs. Commissioner of Income Tax (Exmption), reported in (2024)206 ITD 187 (Surat

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

justice, to condone the delay in filing 6 | P a g e first appeal before the first appellate authority. We order accordingly. The matter is restored back to the file of learned CIT(Appeals) for adjudication on merit afresh. We further observe that the ld. CIT(Appeals), while deciding the case on merits, be guided by the referred order dated

MOHD. YUNUS WARSI,AGRA vs. ITO 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

justice, we find sufficient cause to condone the delay caused in filing the first appeal before the ld. CIT(Appeals). 7. In the result, the appeal is allowed for statistical purposes. The impugned order dated 28.02.2023 is set aside. The delay in filing the first appeal before first appellate authority i.e learned CIT(A) stands condoned as stated above

MUBIM BEGAN,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH, ETAWAH

In the result, appeal filed by assessee is allowed

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2016-17

condonation application before ld. CIT(Appeals), giving 3 | P a g e reasons for delay, if any. Needless to say that the first appellate authority shall ensure the substantial compliance of the principles of natural justice

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

delay in filing the first appeals before first appellant authority i.e learned CIT(A) stands condoned as stated above. We restore the matter back to the file of learned CIT(A) for passing orders afresh on merit in accordance with law. Needless to say that the first appellate authority shall ensure the substantial compliance of the principles of natural justice

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

delay in filing the first appeals before first appellant authority i.e learned CIT(A) stands condoned as stated above. We restore the matter back to the file of learned CIT(A) for passing orders afresh on merit in accordance with law. Needless to say that the first appellate authority shall ensure the substantial compliance of the principles of natural justice

JITENDRA PAL SINGH,JHANSI vs. ITO WARD 2(3)1 JHANSI, JHANSI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

delay is accordingly condoned. 4. This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has dismissed the first appeal without affording an opportunity of hearing to the assessee in violation of the principles of natural justice

RAM SWAROOP AGARWAL,GWALIOR vs. INCOME TAX OFFICER, WARD 1(3), GWALIOR, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

delay is accordingly condoned. 4. This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has dismissed the first appeal ex parte without affording an opportunity of hearing to the assessee in violation of the principles of natural justice

MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

condone the delay caused in filing first appeal before the Id.\nCIT(Appeals) and restore the matter back to the file of learned\nCIT(Appeals) for adjudication of the matter afresh on merits. We further\ndirect the assessee to be diligent and cooperative in attending the\nhearings and making submissions before the learned CIT(Appeals) for\nthe expeditious and effective

HARVEER PARIHAR,AGRA vs. INCOME TAX OFFICER- 1(2)(1), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2012-13

justice, we deem it just and proper to condone the said delay of about 30 days in filing this appeal. The delay is accordingly condoned. 4. This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has erred in confirming the assessment order without affording the assessee reasonable opportunity of hearing

SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal is allowed for statistical purposes

delay is accordingly condoned.\n4. This appeal has been preferred on the ground, in addition to other\ngrounds, that the Id. CIT(Appeals) has erred in confirming the assessment\norder in violation of section 250(6) of the Act.\n5. Perused the records and heard learned representative for the\nassessee and Id. departmental representative for the revenue.\n6. Learned

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

Bench: : Shri Ramit Kocharassessment Year: 2015-16

condonation application considering reason of delay as not bonafide. 2. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in not providing appropriate opportunity of being heard to the appellant for explaining the reason for delay in filing of appeal and dismissed the appeal which is against of law and principle of natural

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

delay in filing the first appeals before first appellant authority i.e learned CIT(A) stands condoned as stated above. We restore the matter back to the file of learned CIT(A) for passing orders afresh on merit in accordance with law. Needless to say that the first appellate authority shall ensure the substantial compliance of the principles of natural justice

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

delay in filing the first appeals before first appellant authority i.e learned CIT(A) stands condoned as stated above. We restore the matter back to the file of learned CIT(A) for passing orders afresh on merit in accordance with law. Needless to say that the first appellate authority shall ensure the substantial compliance of the principles of natural justice