SHEETAL NATH COLONIZERS,BHOPAL vs. ITO,1(2), BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshisheetal Nath Colonizers, Ito 1(2) बनाम/ Plot No.48, M/S Sheetal Nath Bhopal Vs. Colonizers, Near Arya Bhawan, M. P. Nagar Zone Ii Bhopal (Pan: Abzfs4967L (Appellant) (Respondent) Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

142(1) is supplied Page 2 of 12 Sheetal Nath Colonizers ITA No. 1094/Ind/2025 - A.Y.2013-14 to him regarding needed documents for the proceedings. Kindly supply us the same” 2.3 In the aforesaid assessment order it is also recorded as under: “A detailed shown cause notice was issued on 21.02.2022 to furnish reply by 07.03.2022 wherein addition

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

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

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

Section 249(3) of the Act. The appeals are therefore not admitted and proceeded with, and therefore dismissed in limine. However, without any prejudice to the rejection of appellant's condonation of delay plea resulting in appeals being dismissed in limine, appellant's two appeals are considered for disposal on facts of case as available on record and keeping

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

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

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

Section 249(3) of the Act. The appeals are therefore not admitted and proceeded with, and therefore dismissed in limine. However, without any prejudice to the rejection of appellant's condonation of delay plea resulting in appeals being dismissed in limine, appellant's two appeals are considered for disposal on facts of case as available on record and keeping

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

ARP SECURITIES LIMITED,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result appeal of the assessee is allowed for statistical

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

142(1) of the Act dated 13.01.2021,16.11.2021 and 14.12.2021 too remained un-complied by the assessee. That the aforesaid assessment order bears No. ITBA/AST/S/147/2021-22/ 1040187464 (1) and that the same is dated 28.02.2022 which is hereinafter referred to as the “impugned assessment order”. This is an order on a quantum assessment. The other appeal No.ITA/Ind/218/Ind/2025 is on penalty

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 1.“That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting-aside the order passed by the Assessing Officer by invoking the provisions of section 263 of the Income-Tax Act, 1961 even

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

142(1), none of which were responded to by the appellant 6.2 A show-cause notice was issued proposing an addition of Rs.24,79,657 under Section 45, treating it as long-term capital gain, and Rs.7,12,816 under Section 56 as taxable interest income, after allowing a 50% deduction under Section 57(iv). As the appellant failed

RADHESHYAM,VILLAGE SEVDA , ASHTA vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshiradheyshyam, Cit (A), बनाम/ Village Sevda, Nfac Vs. Ashta, Delhi Madhya Pradesh (Pan:Cezpr5392R) (Assessee/Appellant) (Revenue/Respondent) Assessee By None Revenue By Shri Ashish Porwal, Dr Date Of Hearing 25.09.2025 Date Of Pronouncement 30.09.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2023- 24/1059089386(1) dated 27.12.2023 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

MADHYA PRADESH BHOJ OPEN UNIVERSITY,BHOPAL vs. NFAC, DELHI, DELHI

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

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

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1069389336(1) dated 04.10.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -2, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

condone the delay and proceed for hearing of appeal. 4. Briefly stated the facts are such that the assessee-firm is engaged in real-estate business. It filed return of income of the relevant AY 2015-16 on 27.09.2015 declaring a total income of Rs. 39,94,050/-. The case was selected for “Limited Scrutiny” and statutory notices were issued

RADHAKISHAN,KHATEGAON, DEWAS vs. ITO-2, DEWAS, DEWAS

Appeals are allowed for statistical purpose

condone the delay as sufficient cause is shown. Hence the appeal is admitted & taken up for hearing. 3.2 The Ld. AR for & on behalf of the assessee has placed on record of this Tribunal a paper book containing pages 1 to 81 & a four pages written submissions in support. Few orders of ITAT are also placed on record

SHILPA MALIK,BHOPAL vs. INCOME TAX OFFICER 3(3), BHOPAL, BHOPAL

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

142(1) were issued on 18.12.2019 and 21.12.2019, requiring compliance on 19.12.2019 and 23.12.2019 respectively. The order so passed even before the issuance of notice u/s 143(2) is bad in law. 6. That the Learned CIT(A) erred in upholding the action of the AO in invoking the provisions of Section 50C of the Act and thereby making

SHEETAL KAUSHAL,BHOPAL vs. THE ITO 5(2), BHOPAL

In the result, the appeal is dismissed

Bench: SHRI.VIJAY PAL RAO (Judicial Member)

delay in filing of Appeal be kindly condoned. 3. That the order of the learned lower authorities passed are unlawful and illegal. 2 Assessment Year. 2011-12 Smt. Sheetal Kaushal 4. That the learned lower authorities were not justified in not allowing proper and meaningful opportunity of being heard. Also the Learned ClT (Appeals) National Faceless E-Appeal Centre

VIRENDRA KUMAR NAMDEV,INDORE vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE (NFAC)

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

condonation of delay of 218 days in filing of the present appeal before us. In the application, the assessee has explained that he is engaged in the business of wholesale trading of cotton and cotton bales under the trade name M/s Charvi Cot Fibers and had duly participated in the assessment proceedings initiated under section 147 of the Act pursuant

JABBAR KHAN,DEWAS vs. CIT , UJJAIN

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

delay is condoned and the appeal is proceeding for hearing. 4. Briefly stated the facts are such that the revenue received an information from AIR that the assessee had made cash-deposit over Rs. 10 lack in bank account during F.Y. 2008-09 relevant to the AY 2009-10 under consideration. Ld. AO formed a belief that the impugned cash

SHAFIQUE MOHAMMAD,BHOPAL vs. ITO 3(1) BHOPAL, INCOME TAX DEPARTMENT BHOPAL

Appeal is allowed for statistical purpose, subject

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Shafique Mohammad, Ito-3(1) Hno.40, Rahat Manzil, Bhopal Street No.2, Noor Mahal, बनाम/ Imamigate, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Ctppm6867D Assessee By Ms. Sania Farhaz Memon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

section 148 are bad in law and invalid. Ground 2. That in the facts and circumstances of the case cash deposited of Rs. 11,15,000 during the relevant assessment year is out of his business income of sweets and past savings of Rs. 3,05,000 and the rest amount was cash gift received from his brothers and sister

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

section 68 of the I.T. Act. The assessee has not filed any documents to prove the genuineness & creditworthiness of the transactions made by him during the financial year 2012-13 relevant to A.Y.2013-14. Thus, I have no alternative but to complete the exparte assessment u/s. 144 r.w.s.147 of the Income Tax Act, 1961. 2.7 The Ld. A.O in the assessment

VISHAL RUDRAWAL,CHHATRI ROAD vs. INCOME TAX OFFICER, MANDSAUR MP

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2018-19 Vishal Rudrawal Ito, Chhatri Road, Bhanpura Mandsaur बनाम/ Mandsaur Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Awkpr6115P Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 01.01.2025 Date Of Pronouncement 27.01.2025

section 147. The AO also issued notices u/s 142(1). However, all notices issued by AO remained uncompiled by assessee. Ultimately, the AO passed ex-parte assessment-order u/s 144 assessing total income at Rs. 3,87,23,235/-. Aggrieved, the assessee carried matter in first-appeal before CIT(A) but there was a delay of 256 days in filing