HARISH CHANDRA GAVLI,INDORE vs. INCOME TAX OFFICER, JHABUA

Appeal is allowed for statistical purpose

133 days in filing first-appeal before\nCIT(A). Ld. AR for assessee submitted that the assessee has filed an\napplication for condonation of delay supported by an affidavit on stamp.\nReferring to same, Ld. AR submitted that the email id registered in\ndepartment record and also fetched in Form No. 35 filed to CIT(A) is\ntulsicon@yahoo.com which belongs

ANTAR SINGH MEWADA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

Appeal of the assessed is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshiantar Singh Mewada, Cit(A), बनाम/ 1, Barkhera Salam 1, Nfac, Vs. Barkhera Salam, Delhi Po Bhouri, Techsil Hujur Dist. Bhopal (Pan:Bompm3467E) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 01.09.2025 Date Of Pronouncement 09.09.2025 आदेश / O R D E R

delay is condoned and appeal is admitted and taken up for hearing. 3.3 The Ld. AR then submitted that in sum and substance both the “impugned assessment order” as well as the “impugned order” are bad in law, illegal and not proper. It was contended that in the “impugned assessment order” the Ld. Assessing Officer has taxed the capital gain

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

section 133(6) to such creditors, who duly responded confirming the loans and explaining the reasons for advancing the same. Despite this, the addition was made, which was challenged before the CIT(Appeals). ITA Nos. 276&277/Ind/2025 Jastej Gorowara vs. CIT(A) A.Ys. 2011-12 & 2015-16 7. We note that the assessee has filed application for condonation of delay

JASTEJ GOROWARA,BHOPAL vs. CIT(A), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

section 133(6) to such creditors, who duly responded confirming the loans and explaining the reasons for advancing the same. Despite this, the addition was made, which was challenged before the CIT(Appeals). ITA Nos. 276&277/Ind/2025 Jastej Gorowara vs. CIT(A) A.Ys. 2011-12 & 2015-16 7. We note that the assessee has filed application for condonation of delay

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

HARI SINGH,RAISEN vs. ITO RAISEN, RAISEN

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshihari Singh, Ito, Raisen बनाम/ S/O Sh. Dhara Singh, 86,Vill- Vs. Semri Khurd, Tehsil- Sultanpur, Raisen,Bhopal, Mp (Pan: Aiaps1986M) (Appellant) (Respondent) Assessee By None Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 15.01.2026 Date Of Pronouncement 30.01.2026 आदेश/ O R D E R

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/APL/S/250/2024-25/1072367517 (1) dated 21.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNA vs. THE ACIT-1(1), INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

133 as a capital receipt and being covered by Explanation 10 to section 43(1) of the Act. The appellant craves leave to further add, alter, amend, substitute or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal Bridgestone India

RAJESH KUMAR SAXENA,PACHORE RAJGARH vs. ITO RAJGARH, RAJGARJ MP

Appeal of the assesse is allowed for statistical\npurpose

condone the delay and\nappeal is admitted.\n3.2 The Ld. AR then submitted that in so far as merit of the\ncase is concerned there is an addition of Rs.36,64,145/- in the\n"impugned assessment order” dated 28.03.2016. The assessee\nis a distributor of Bharti Airtel. The Ld. AR has placed on record\nof this tribunal a paper

LATE SHRI BALKRISHAN JOSHI (THROUGH LEGAL HEIR SHRI BHOOPENDRA JOSHI),INDORE vs. THE INCOME TAX OFFICER-5(1), INDORE, INDORE

Appeal is allowed partly

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Late Shri Balkrishan Joshi Income-Tax Officer, (Through L/H Shri 5(1), Bhoopendra Joshi), Indore बनाम/ 541, Alok Nagar, Vs. Kanadia Road, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Abjpj 0180 C Assessee By Shri S.N. Agrawal & Shri Bavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 21.05.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. This is the 2nd round of litigation by assessee before us. The background facts are such that the assessee filed return of income for AY 2008-09 on 31.07.2008 declaring a total income

PARAS KUMAR KOTHARI,BHOPAL vs. ITO- 2(3), BHOPAL

Appeal is allowed for statistical purpose

delay is condoned and hearing\nis proceeded.\n4. The background facts leading to present appeal are such that the\nassessee-individual is a doctor by profession. For AY 2013-14, the assessee\nfiled his return of income u/s 139 declaring a total income of Rs.6,12,553/-.\nThe case was selected for scrutiny and the AO issued notices u/s\n143

SAI MOTORS,INDORE (M.P.) vs. THE INCOME-TAX OFFICER, KHARGONE, KHARGONE

In the result appeal of the assessee is partly allowed for

Bench: Shri Manish Boradsai Motors, Income Tax Officer, C/O Sv Agrawal & Associates, Khargone 25, Joy Builders Colony, Near Rafeal Tower, Vs. Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Acyfs6381E Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.08.2025 Date Of Pronouncement 26.08.2025 O R D E R

section 44AD of the Act at the rate of 8 percent of total credits in the bank account of Rs. 1,43,59,412/- which 5 also included the amount of cash deposited in the bank account during the demonetization period in old notes (SBNs) of Rs. 13,50,000/- in respect of which separate addition had already been made

M/S. PRESTIGE FABRICATORS PVT. LTD.,INDORE vs. THE ACIT 4(1), INDORE

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

133 42,888 3. Interest on ET 11,153 15,990 Total 1,93,532/- 1,15,054 78,478 2. The Id. CIT(A), NFAC was not justified in adding Rs.4,95,540/- paid towards the rate difference in LPG Cylinder being debited in past years expenses but determined and ascertained during F.Y. 2016-17. 3. That

VAIBHAV MITTAL,JAIPUR vs. DCIT/ACIT 4(1),IND, INDORE

Appeal is dismissed

delay in filing the appeal was not condoned as the assessee failed to prove the bonafide. Furthermore, the addition of Rs. 1,26,037/- u/s 69A was based on unexplained bank deposits, and challenging this addition was beyond the scope of rectification proceedings.", "result": "Dismissed", "sections": [ "154", "250", "148", "147", "144", "133

KAMLESH KOUSHAL,INDORE vs. INCOME TAX OFFICER, 1(2), INDORE

condone the delay. The appeal\nis admitted & taken up for hearing.\n3.2\nIt was then submitted by the Ld. AR that Return of\nIncome was not e-filed u/s 139 of the Act. The Ld. AR has placed\non record of this Tribunal a paper book containing pages 1 to\n173. Basis paper book page 49 it was demonstrated that

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

delay hereby condoned. 3. The brief facts leading to the case is this that the assessment under Section 143(3) r.w.s. 147 was completed on 27.10.2016 accepting the total income of Rs. 19,740/- as declared by the assessee in the return of income filed. The assessee is an individual and not having any income liable to tax as stated

ACIT CENTRAL-2, INDORE vs. SHRI SANJAY SHUKLA, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

condone the delay in filing the departmental appeal and admit the same for hearing. 3. Brief facts of the case as culled out from the records are that the assessee is an individual engaged in the business of transportation contractor, handling of steel materials. Return of income for A.Y. 2013-14 filed on 30.09.2013 declaring income of Rs.1