M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

condone the delay of 106 days and admit the appeal and allow the appeal proceeded with for adjudication. 6. Now we shall deal with regular grounds of appeal of the assessee which reads as us under:- 1.That on the facts and in the circumstances of the case, the learned CIT(A)-II Indore has erred in confirming penalty

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal filed by the assessee is dismissed as barred by

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condonation of delay in filing the appeal does not spell out the name of the authorised representative nor any documentary evidence is attached to substantiate the claim made. Before adverting further, it is pertinent to take a note of the appellant's conduct during assessment proceedings before the AO. It is noted that even then there is consistent failure

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

deduction u/s 80P for A.Y.2018-19 onwards due to delay in filing the return of income. He has further submitted that this grievance was raised before the CBDT and vide circular no.13 of 2023 dated 26.07.2023 the CBDT has directed the CCsIT/DGsIT to deal with the applications for condonation

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

deduction of expnses has been allowed by your honour. 04) It is, therefore request to your honour demand so created on exempted profit may please be cancel." On perusal of records, it is found that the assessee filed its return of income for the year under consideration belatedly on 30.03.2018 whereas Form 10B or Form 1088 was not filed

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in making balance payment. CBDT issued order u/s 119(2)(c) on 16.07.1999. that means delay was on the part of the assessee at least upto Sept. 1999 and not on the part of the department. Effect of CBDT’s order was given by the department in 2000. The AO did not allow interest u/s 244A

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in making balance payment. CBDT issued order u/s 119(2)(c) on 16.07.1999. that means delay was on the part of the assessee at least upto Sept. 1999 and not on the part of the department. Effect of CBDT’s order was given by the department in 2000. The AO did not allow interest u/s 244A

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in making balance payment. CBDT issued order u/s 119(2)(c) on 16.07.1999. that means delay was on the part of the assessee at least upto Sept. 1999 and not on the part of the department. Effect of CBDT’s order was given by the department in 2000. The AO did not allow interest u/s 244A

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

deduction claimed u/s 80IB(10) of the I.T. Act by the appellant. (6) That on the facts and in the circumstances of the case and in law, the levy of interest u/s 234B is unlawful and hence, be cancelled.” 2. The registry has informed that there is a delay of 2,425 days in filing this appeal, therefore the appeal

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

deductions u/s 24(b) as narrated in preceding paragraphs which Page 3 of 22 Manoj Kumar Gangadharan ITA No. 670&671 /Ind/2024 - A.Ys.2017-18&2018-19 leads to under reported income in consequence of misreporting thereof. 9. From the above discussion, it can be seen that the assessee has under reported income in consequence of misreporting thereof. Hence

BHOPAL SWITCHGEARS (P) LTD.,BHOPAL vs. THE D C I T 1(1) BHOPAL, BHOPAL

In the result, this appeal of assessee is partly allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2012-13 Bhopal Switchgears P. Ltd. Dcit -1(1) Bhopal बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaacb 6092 J Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 23.09.2022

condone the delay and proceed for hearing of appeal. Ground No. 1: 5. The issue involved in Ground No. 1 relates to the disallowance of interest of Rs. 4,90,876/-. During assessment proceeding, Ld. AO observed that the assessee has paid a total interest of Rs. 19,63,506/- @ 24% on loans taken from different persons. Ld. AO observed

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract

INCOME TAX OFFICER- 5(1), INDORE vs. M/S. SU-SAMPADA, INDORE

Appeal stands dismissed

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2011-12

condone the delay. Now, we deal the merits of the case. 3. The Revenue has raised the following grounds of appeal: “1. Whether on the facts and in circumstances of the case, ld. CIT(A) has erred in accepting the revised return filed on 10.9.2012 beyond the time allowed u/s 139(5) in which claim of deduction

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 49,130/-. In the return so filed, the assessee declared capital gain from

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

deduction under Section 57(iv). As the appellant failed to furnish any supporting documents, the assessing officer computed the Page 4 of 13 Sitaram Muchhala ITA No. 661/Ind/2025 - A.Y.2018-19 capital gains with the cost of acquisition and Improvement taken as nil and added Rs.24,79,657 to total income under Section 45. 1. The final assessed income was determined

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condonation of delay in filing of the appeal. The Appellant prays that the said appeal be admitted and adjudicated on merits. (2) On the facts that Salary was paid to Mr. Hemant Kumar Patwa and Mr. Jayant Kumar Patwa and TDS deductible

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condonation of delay in filing of the appeal. The Appellant prays that the said appeal be admitted and adjudicated on merits. (2) On the facts that Salary was paid to Mr. Hemant Kumar Patwa and Mr. Jayant Kumar Patwa and TDS deductible