M/S NEO SACK LTD vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

justice, when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant.” (ii) In considering the reasons for condonation of delay, the courts are more liberal with reference to applications for setting aside abatement, than other cases. While the court will have to keep in view

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

justice. For that we rely on the judgment of Hon’ble Delhi High Court in the case of DCIT (Exemption) vs. Vishwa Jagriti Mission [2013] 30 taxmann.com 41 (Delhi) / [2013] 213 Taxman 65 (Delhi), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified

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

justice deserve to be preferred, for the other side cannot claim to have vested right in injustice being done the cause of her nondeliberate delay. 5. There is no presumption that the lady occasions had deliberately, or on account of culpable negligence, or on account of malafides . A litigant does not extent to benefit by resorting to delay. In fact

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 and thus rejecting the appeal as barred by limitation. 2. For that the learned CIT(A) committed grave error by ignoring the Principles of Natural Justice

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

In the result the “Impugned order” is set aside as and by

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

natural justice. It therefore deserves to be set aside. It was next contended that there was a delay of 330 days in filing the instant appeal. It was submitted that the date of the impugned order is dated 28.06.2024 and date of filing of the instant appeal is 23.07.2025. It was stated that in the form

ABDE ALI,INDORE vs. ITO , BURHANPUR

In the result the “Impugned order” is set aside as and by

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

natural justice. It therefore deserves to be set aside. It was next contended that there was a delay of 330 days in filing the instant appeal. It was submitted that the date of the impugned order is dated 28.06.2024 and date of filing of the instant appeal is 23.07.2025. It was stated that in the form

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

justice between the parties. 14 The Apex Court in Ajay Dabra Vs Pyare Ram & Ors (SC)-SLP(C) No 15793 dated 31.01.2023 noted that "What we have here is a pure civil matter. An appeal has to be filed within the stipulated period, prescribed under the law. Belated appeals can only be condoned when sufficient reason is shown before

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

justice between the parties. 14 The Apex Court in Ajay Dabra Vs Pyare Ram & Ors (SC)-SLP(C) No 15793 dated 31.01.2023 noted that "What we have here is a pure civil matter. An appeal has to be filed within the stipulated period, prescribed under the law. Belated appeals can only be condoned when sufficient reason is shown before

GORELAL PARMAR,BHOPAL vs. ITO 2(5), BHOPAL

In the result appeal of the assessee is allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Gorelal Parmar, Ito 2(5), 8, Hoshangabad Road, Bhopal Arvind Vihar, Vs. Baghugliya, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkxpp3183R Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024 O R D E R

condone the delay in filing the appeal. It is pertinent to note that CIT(A) has not issued any notice to the assessee much less a show cause notice before dismissing the appeal of the assessee in limine on the ground of delay. Therefore, there is a violation of principle of natural justice

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

condoned delay by the Hon’ble CITA so that theassesse would be able to prove with cogent evidences it’s case on merits before the Learned CIT (A) or jurisdictional AO. SHREE DARSHAN CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX A. MOHAN ALANKAMONY, AM & KUL BHARAT, JM. (2013) 37 CCH 0292 AhdTrib Principle of natural justice

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

nature (Tax Effect 10,45,950/-) 5. Without prejudice, the Ld. CIT(A) was unjustified in not considering the fact that if the interest u/s 234A & 234B is not charged while passing the assessment order it means that assessing officer had waived the interest (Tax Effect :10,45,950/-) Shri Mohan Bhawani ITA Nos 78 to 80/Ind/2019 6. Without prejudice

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

nature (Tax Effect 10,45,950/-) 5. Without prejudice, the Ld. CIT(A) was unjustified in not considering the fact that if the interest u/s 234A & 234B is not charged while passing the assessment order it means that assessing officer had waived the interest (Tax Effect :10,45,950/-) Shri Mohan Bhawani ITA Nos 78 to 80/Ind/2019 6. Without prejudice

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

nature (Tax Effect 10,45,950/-) 5. Without prejudice, the Ld. CIT(A) was unjustified in not considering the fact that if the interest u/s 234A & 234B is not charged while passing the assessment order it means that assessing officer had waived the interest (Tax Effect :10,45,950/-) Shri Mohan Bhawani ITA Nos 78 to 80/Ind/2019 6. Without prejudice

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

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

nature which can be deciphered from the use of the phrase "Shall not apply". Admittedly, in this case, the audit report in Form 10B has not been filed at all. Such Form has not been filed either along with the return of income or subsequent to it. Any delay in filing of the return or other forms can be condoned

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; I.T.A. No.511/Ind/2024 11 Assessment Year: 2014-15 (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER- WARD 5, SEHORE, SEHORE

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

condone delay. The explanation offered is general in nature, lacks corroborative evidence beyond an affidavit, and does not inspire confidence that the delay was due to reasons entirely beyond the appellant's control. Hence, the reason stated can't be relied upon and therefore, as provided in the section 249(3) of the IT Act, I am not satisfied that