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

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

220 days. Ld. AR for the assessee submitted that the assessee has filed a prayer for condonation of delay supported by an affidavit dated 01.05.2023. The said affidavit is reproduced below:- Page 2 of 12 Shri Rajesh Prajapati, Ujjain, Assessment year 2013-14 Page 3 of 12 Shri Rajesh Prajapati, Ujjain, Assessment year 2013-14 Page 4 of 12 Shri

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

condoned and the appeal of the assessee be decided on merits. 4. On the other hand Ld. DR has submitted that the reasons explained by the assessee for delay in filing the appeal have not shown a sufficient cause for the delay. The assessee cannot take an excuse of not using the e-mail ID when it is mandatory

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

condonation of delay and the appeal prior to\namendments also did not make the imposition of late fees by\nSection 234 E to be ultra vires.\"\n14. The findings of Hon'ble Rajasthan High Court has also\nescaped the consideration by Hon'ble ITAT. She accordingly\nrequested that the same may kindly be considered to avoid any\nmiscarriage of justice

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

DHARMENDRA KUMAR,KHANDWA vs. ITO, KHANDWA

Appeal is allowed for statistical purpose

condone the delay occurred in filing first appeal. Ld. DR\nfor Revenue left the matter to the wisdom of Bench without raising any\nobjection. We have considered the explanation advanced by assessee and in\nDharmendra Kumar\nITA No. 521/Ind/2023 - AY 2018-19\nabsence of any contrary fact or material on record, the assessee is found to\nhave a \"sufficient cause

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AABAA 0609F Assessee by Shri Kunal Agrawal AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.12.2023 Date of Pronouncement 04.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 20.10.2022 of Commissioner

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

HARISH KUMAR CHANDNANI,BHOPAL vs. INCOME TAX OFFICER -3(1), BHOPAL, BHOPAL

Appeal is allowed

220(3).\nPage 7 of 11\nHarish Kumar Chandnani\nITA No. 107/Ind/2025 – AY 2012-13\n5. Ld. AR invited our attention to the provision of section 156 under\nwhich the impugned Notice of Demand has been issued, reading as under:\n“Notice of demand.\n156.(1) When any tax, interest, penalty, fine or any other sum is payable in\nconsequence

KENDRIYA VIDYALAYA BARWANI M P,BARWANI vs. DCIT CPC-TDS, GHAZIABAD

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15

section 220(2) of the Income Tax Act, 1961 of Rs. 12,190/- for Quarter -4 of financial Year 2013-14, respectively without properly appreciating the facts of the case. 5 That under the facts and circumstances Ld. CIT(A) NFAC erred in not adjudicating the appeal on merits. 6 That the appellant craves leave to add, to alter, amend

M/S BAGORA DEVELOPERS P LTD ,INDORE vs. THE AIT OSD , INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bagora Developers Pvt. Acit- Ltd. Indore 34, Revenue Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecb6424E Assessee By Shri Siddharth Mahajan & Ashok Mahajan, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 15.02.2024

condonation of delay and careful perused the relevant material on record. The impugned order was passed by the CIT(A) on 10.02.2020 and limitation for filing the appeal expired on 10.04.2020. Thus, the limitation for filing the appeal was expiring during the Covid-19 pandemic and therefore, the delay in filing the appeal is now covered by the judgment

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