THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

143(3) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year (hereinafter referred to as ‘A.Y.’) 2010-11. Upon receipt of the notice on Revenue’s appeal, the assessee also filed the aforesaid Cross Objection. Both are disposed of by this common order. 3. The Revenue has raised the following grounds of departmental appeal

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

143(3) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year (hereinafter referred to as ‘A.Y.’) 2010-11. Upon receipt of the notice on Revenue’s appeal, the assessee also filed the aforesaid Cross Objection. Both are disposed of by this common order. 3. The Revenue has raised the following grounds of departmental appeal

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

section 263 of the Income-Tax Act, 1961, we paid the challan for appeal fees immediately and accordingly the present appeal is being filed without any further delay. 5. Hence, in the interest of substantial justice, Hon'ble Bench is hereby requested to-condone the delay in filing of the present appeal and admit the appeal as legal and valid

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

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

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

3-0.10.2000. The same has been processed u/s 143(1)(a) of the I.T.Act on 16.02.2001. Subsequently the appellant filed the revised return on 09.04.2001 i.e. after processing ,of original return. The appellant filed the application before -: 25 :- M.LODHA IMPEX,RATLAM. CIT,Ujjain, for condonation of delay u/s 119(2)(b) to regularize the revised return. The revised return filed

VINAYAK CARE SOLUTATION (P) LTD.,MUMBAI vs. THE OTO WARD 3(2), BHOPAL

In the result appeal of the assessee is allowed for

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. 10. The Supreme Court in Oriental Aroma Chemical Industries Ltd. (supra) and R.B. Ramlingam v. R.B. Bhavaneswari

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

Bench: Shri Kul Bharatassessment Year: 2011-12

3 Facts: 3.1 That the CIT(A) has erred in law not entertaining the Appeal u/s 249(2) without affording any opportunity of hearing for delay condoned when the appellant was prevented by sufficient cause that CPC has specifically stated that the rectification rights transferred to jurisdictional assessing officer on 25-6- 2013 Para

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

Section 143(1) for the Assessment Year 2018-19. 2. The assessee has filed the present appeal on 24th June, 2022 against the impugned order dated 23rd May, 2021 therefore, there is a delay in filing the present appeal. The assessee has filed an application for condonation of delay. The Learned AR of the assessee has submitted that the delay

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

Appeals are dismissed

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

143(3) of the Income-tax Act, 1961 [“the Act”], the assessee has filed the captioned two appeals. Page 1 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 2. The registry has informed that there is a delay of 7 years & 104 days and 6 years & 83 days in filing the captioned ITAs respectively

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE DCIT 1(1), BHOPAL

Appeals are dismissed

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

143(3) of the Income-tax Act, 1961 [“the Act”], the assessee has filed the captioned two appeals. Page 1 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 2. The registry has informed that there is a delay of 7 years & 104 days and 6 years & 83 days in filing the captioned ITAs respectively

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

M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC ,NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & T.R. Senthil Kumar

condoned the delay of 184 days and adjudicated the issue on merit. 3. Brief facts of the case is that the assessee is a private limited company and filed its return of income for the Asstt.year 2018-19 on 7.3.2019 declaring total taxable income of Rs.2,88,40,270/-. The return was processed under section 143

SHRI SANDEEEP RAGHUVANSHI,HARDA vs. THE PCIT.BHOPAL, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisandeep Raghuvanshi Pr. Cit 25D Jambheshwar Bhawan Bhopal Vs. Nehru Colony Harda (Appellant / Assessee) (Respondent/ Revenue) Pan: Aicpr 3080 M Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.11.2023 Date Of Pronouncement 11 .01.2024

143(3) r.w. section 263 and subsequent order passed by the AO on 25.03.2023 the assessee and his counsel consulted a senior counsel for appropriate remedy against the impugned order u/s 263 of the Act. The assessee was advised to immediately file an appeal before the Tribunal against the impugned order and therefore, there is a delay of 320 days

M/S. GREATER KAILASH HOSPITAL (P) LTD.,INDORE vs. ACIT-2(1), INDORE

In the result, the appeal filed by the assessee, being not maintainable is

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2013-14

condonation of delay of 156 days in filing the present appeal by the assessee. In this regard, in para 2.6 of the application/affidavit it has been mentioned as under:- “2.6. However, during the course of appeal as filed against the order passed under section 153A r.w.s. 143(3

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

3 of 8 reasons explained by the assessee in the application for condonation of delay in para 2 of the impugned order as under: “2. In this case as per the facts recorded in the Form 35 the order dated 28.12.2019 was received by the appellant on 28.12.2019. As such the appeal filed by the appellant

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

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

143 taxmann.com 418 (Ahmedabad ITAT), the Hon'ble ITAT held that wherever there was delay in filing Form No. 10B, assessee was required to approach jurisdictional Commissioner/Director of Income-tax to condone delay in filing Form 10B and the Commissioner (Appeal) had no power to condone such delay as per section 119(2)(b). The relevant portion of the said

THE ACIT CIRCLE,RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

delay in filing of the cross objections is not condoned. Accordingly, both cross objections No. 2 & 3/Ind/2020 are dismissed. 5. Now we take up revenue’s appeal for A.Y. 2010-11 & 2011-12 for which following grounds are raised: ITANo.955/Ind/2016 for A.Y. 2010-11 “1. On the facts and in the circumstances of the case the Id. CIT is erred

THE ACIT, CIRCLE, RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

delay in filing of the cross objections is not condoned. Accordingly, both cross objections No. 2 & 3/Ind/2020 are dismissed. 5. Now we take up revenue’s appeal for A.Y. 2010-11 & 2011-12 for which following grounds are raised: ITANo.955/Ind/2016 for A.Y. 2010-11 “1. On the facts and in the circumstances of the case the Id. CIT is erred

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

143(3) / 263 to be completed, which was completed, vide order dated 13th December, 2019 , I.T.A. No.511/Ind/2024 9 Assessment Year: 2014-15 and thereafter, the assessee has proceeded to file appeal before the first appellate authority on 28th December, 2019, and all along the way, the assessee has been guided and supported by qualified chartered accountants in all respects