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

Appeal is dismissed

section 253(5) of the Act which empowers the\nITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient\ncause" for not presenting appeal within prescribed time. We are also conscious of\nthe landmark judgement of Hon'ble Supreme Court in Collector, Land\nAcquisition Vs Mst. Katiji and others

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

section 12A and 80G of the Act, which were followed up by another set of applications filed directly with the DIT (Exemptions) on 21.12.2005; these applications were obviously delayed and the condonation application was filed on 14.03.2006 narrating the events that led to the delay. 19

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

section 119 of the Act, hereby directs that the Chief Commissioners of Income· tax (CCs/T) / Directors General of income tax (DGsIT) are authorised to deal with such applications of condonation of delay pending before the Board, upon transfer of such applications by the Board, and decide such applications on merits, in accordance with the law. 5. The Board hereby further

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

condonation of delay filed before the Ld. CIT (A). The copy of medical certificate of Dr BM Nikose dated 30/05/2022 is attached too, evidencing that accountant Mahendra Parmar was not well w.e.f. 01/04/2022 to 30/05/2022 and was advised rest and care. It is also certified that he was suffering from “COPD” and “infective hepatitis”. Copy of affidavit dt. 13/06/2022

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

condone the delay of 560 days\nparticularly so incorrect facts are on record.\n3.3 The Ld. AR has also additionally submitted that in respect\nof the \"impugned assessment order\" (quantum) dated\n28.12.2019 (Assessment Year 2017-18) no first appeal was filed\nbefore the Ld. CIT(A). Section 270A of the Act contemplates\npenalty for under reporting and mis-reporting

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

condone the delay of 560 days particularly so incorrect facts are on record. 3.3 The Ld. AR has also additionally submitted that in respect of the “impugned assessment order” (quantum) dated 28.12.2019 (Assessment Year 2017-18) no first appeal was filed before the Ld. CIT(A). Section 270A of the Act contemplates penalty for under reporting and mis-reporting

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

BHOPAL SWITCHGEARS (P) LTD.,BHOPAL vs. THE D C I T 1(1) BHOPAL, BHOPAL

In the result, this appeal of assessee is partly allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2012-13 Bhopal Switchgears P. Ltd. Dcit -1(1) Bhopal बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaacb 6092 J Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 23.09.2022

condone the delay and proceed for hearing of appeal. Ground No. 1: 5. The issue involved in Ground No. 1 relates to the disallowance of interest of Rs. 4,90,876/-. During assessment proceeding, Ld. AO observed that the assessee has paid a total interest of Rs. 19,63,506/- @ 24% on loans taken from different persons. Ld. AO observed

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

DILIP BUDHADEV,INDORE, MADHYA PRADESH vs. THE ITO, SENDHWA, SENDHWA, MADHYA PRADESH

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

19,860/- in an assessment order under Section 147, an addition of Rs.95,26,636/- was made. The assessee's first appeal before the CIT(A) was dismissed due to a delay in filing. The assessee then filed a second appeal before the Tribunal.", "held": "The Tribunal held that the delay in filing the first appeal before

DUGDH UTPADAN SAHAKARI SAMITI MARYADIT,BARWANI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, SENDHWA

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity) as and by way of Second appeal under the Act. The assessee is aggrieved by the order bearing Number: ITBA/NFAC/S/250/2024-5/1064364953 (1) dated 25.05.2024 of CIT(A) which is hereinafter referred to as Page 1 of 7 Dugdh Utpadan Sahakari Samiti Maryadit

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) of the Act, it was explained that additional income to the tune

SANDEEP KUMAR SONI,BHOPAL vs. THE ITO 4(3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return

SHRI DEEPAK SONI, BHYOPAL vs. THE ITO 4 (3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return

MAHESH CHANDRA AGARWAL,BHOPAL vs. CIT(A), DELHI

Appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshimahesh Chandra Agrawal, Cit(A), बनाम/ Prop. M/S Swarn Pushp Nfac, Vs. Jwellers, Delhi Sarafa Chowk, Indore (Pan:Aavpa8254B) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Gowind Rinwa, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 19.11.2025 Date Of Pronouncement 26.11.2025 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/250/2022- 23/1047981997(1) dated 13.12.2022 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

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

condoned.\n3.5 Ld. DR for Revenue left the matter to the wisdom of Bench without\nraising any objection.\n3.6 We have considered the explanation advanced by assessee and in\nabsence of any contrary fact or material on record, the assessee is found to\nhave a “sufficient cause” for delay in filing present appeal as explained by Ld.\nAR. We find

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeal and proceed to adjudicate on merits. GROUND NO. 1: 7. In this ground, the assessee has challenged the disallowance of Rs. 44,32,850/- made by the AO out of deduction of interest expenditure claimed by assessee u/s 36(1)(iii). Page