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

condoned. The assessee claimed that their authorized representative failed to file the appeal on time, and they were unaware of the proceedings. The CIT(A) found the explanation insufficient and unsubstantiated.", "held": "The Tribunal held that the CIT(A) erred by dismissing the appeal without providing an adequate opportunity for the assessee to explain the delay, violating the principles

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

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

condone delay. The explanation\noffered is general in nature, lacks corroborative evidence\nbeyond an affidavit, and does not inspire confidence\nthat the delay was due to reasons entirely beyond the\nappellant's control.\nHence, the reason stated can't be relied upon and\ntherefore, as provided in the section 249(3) of the IT Act,\nI am not satisfied that

KISHORE SEWANI,BHOPAL vs. ITO-1(4), BHOPAL

Appeals are allowed for statistical\npurposes

condoned the delay, holding that there was a sufficient cause for the delay in filing the appeal, prioritizing substantial justice over technical considerations. The Quantum Appeal was remanded to the CIT(A) for fresh adjudication.", "result": "Partly Allowed", "sections": ["143(3)", "54F", "142

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

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

section 253(5) and the\ndecision of Hon'ble Supreme Court, we take a judicious view, condone delay,\nadmit appeal and proceed with hearing.\n5. The background facts leading to present appeal are such that the\nassessee “Late Shri George Jacob” was an employee of “Bharat Heavy\nElectricals Limited, Bhopal”. For AY 2012-13, the assessee did not file

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

GANPAT SINGH,PIPLANI vs. ITO 3(1) BHOPAL, BHOPAL

Appeal is partly allowed

delay was attributed to the assessee's ailing condition and financial constraints. The penalty was imposed for non-compliance with five notices issued under Section 142(1) of the Income Tax Act.", "held": "The Tribunal condoned

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

In the result, the appeal of the assessee is allowed for\nstatistical purpose

condonation of delay on merits and then decide the appeal.", "result": "Partly Allowed", "sections": [ "253", "147", "144/144B", "148", "142(1)", "246A

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

ARP SECURITIES LIMITED,INDORE vs. INCOME TAX OFFICER- 1(1), INDORE

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

condoned the delay in filing the appeal, finding sufficient cause. On merits, the Tribunal found the \"impugned order\" to be not meritorious and set it aside. The case was remanded back to the Assessing Officer for a de novo assessment.", "result": "Partly Allowed", "sections": [ "253", "250", "147", "144", "144B", "68", "148", "142

VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

sections": [ "143(3)", "250", "253(5)", "10(38)", "143(2)", "142(1)" ], "issues": "Whether the delay in filing the appeal is condonable

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

142(1) and section 148, the returns were indeed non-est and could not have been acted upon by the Assessing Officer even though they were filed before the completion of the assessment.\n12. There is yet another aspect of the matter. The requirement of making the claim for deduction in a return of income filed by the assessee

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

KALA JAIN,INDORE vs. INCOME TAX OFFICER, DELHI

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

delay. Accordingly we condone the\ndelay and admit the appeal. Appeal taken up for hearing.\n3.2 The Ld. AR then submitted before this tribunal that the\nassessee is in the business of grocery/grocery store at\nMarothiya Bazar, Indore which is run in the name and style of\nM/s Roopchand Kishanlal Kirana Merchant. The assessee's\nsource of income is from

PURSHOTTAM RATHORE,RATLAM vs. ITO 1(2), UJJAIN

Appeal is partly allowed

condoned the delay in filing the appeal, admitted the appeal, and held that the addition made by the AO of Rs.16,69,500/- was unwarranted as the assessee had offered income of Rs.93,925/- as per Section 44AF, which was below the tax liability threshold.", "result": "Partly Allowed", "sections": [ "144", "69A", "142