SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

justice deserves to be preferred for the other side\ncannot claim to have vested right in injustice being done because of a non-\ndeliberate delay.\n\n5.\nThere is no presumption that delay is occasioned deliberately, or on account of\nculpable negligence, or on account of mala fides. A litigant does not stand to\nbenefit by resorting to delay

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

condonation of delay in filing of appeal for the AY 2012-13.\nRespected Sir,\nYour appellant is a private limited company, received an assessment order U/s 143(3) of the Income Tax Act, 1961 Dt 19/03/2015. Aggrieved from the order of the learned A.O., the appellant company had filed an appeal before Ld. CIT(A). Further

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

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

In the result appeal of the assessee is allowed for statistical\npurpose

condonation of delay\nand thus rejecting the appeal as barred by limitation.\n2. For that the learned CIT(A) committed grave error by ignoring the\nPrinciples of Natural Justice

SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

nature of the\n"Impugned Order” and that in the absence of any physical service\nand online visibility about the Impugned order the assessee was\nunable to file the instant appeal within the prescribed time limit.\nThe Ld. AR then stated that the assessee then submitted an\napplication to the department on 27.03.2024 requesting for a\ncopy of the Impugned

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

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

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

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condonation of delay. However,\nLd. AR acknowledged that the assessee is having in his possession all\nrequired details/documents and is willing and ready to make a proper\nrepresentation before CIT(A) if an opportunity is given and hence prays that\nin the interest of justice, these matters ought to be remanded to CIT(A) for\nadjudication afresh

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

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condonation of delay. However,\nLd. AR acknowledged that the assessee is having in his possession all\nrequired details/documents and is willing and ready to make a proper\nrepresentation before CIT(A) if an opportunity is given and hence prays that\nin the interest of justice, these matters ought to be remanded to CIT(A) for\nadjudication afresh

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condonation of delay. However,\nLd. AR acknowledged, that the assessee is having in his possession all\nrequired details/documents and is willing and ready to make a proper\nrepresentation before CIT(A) if an opportunity is given and hence prays that\nin the interest of justice, these matters ought to be remanded to CIT(A) for\nadjudication afresh

SHRI KISHAN YADAV,INDORE vs. INCOME TAX OFFICER, INDORE

Appeal is allowed for statistical purpose

nature of assessee's\ncase. With these submissions, Ld. AR relied upon Collector, Land\nAcquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387\n(SC); Shree Rajendra Suri Sah Sakh Sanstha Myd, ITA No. 360 &\n361/Ind/2023 (ITAT, Indore); Shree Swamy Samarth Prassana\nOshiwara Vs. ITO, Mumbai, ITA No. 237/Mum/2023 (ITAT, Mumbai);\nChirag P. Thummar

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

KALPANA NARWARE,BETUL vs. INCOME TAX OFFICER, BETUL

Appeal is allowed for statistical purpose

natural justice and also bearing in mind\nthat no prejudice would be caused to revenue if the present matter is\nrestored at the level of AO for an appropriate adjudication in accordance\nwith law, we condone the delay