INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

delayed return, the same cannot be\ncalled to be a non-est return in law.\n8. Having heard the rival submissions and from a careful perusal of\nthe orders of the lower authorities, we find that undisputedly the\nreturn was not filed by the assessee within the time prescribed\nunder section 148 of the Act. But for that reason

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

condoned the delay in filing the appeals and acknowledged the assessee's contention that they were denied an effective opportunity to be heard due to the Covid-19 pandemic and incorrect email communication. Citing principles of natural justice and previous rulings, the Tribunal set aside the orders of the CIT(A) and the Assessing Officer.", "result": "Allowed", "sections

SANJAY KUMAR BOMB LEGAL HEIR OF LATE SHRI AJIT KUMAR BOMB,NEEMUCH vs. INCOME TAX OFFICER NEEMUCH, NEEMUCH

Appeal is disposed off in effective manner and not as

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisanjay Kumar Bombl/H Of Income Tax Officer, बना Late Ajit Kumar Bomb, Neemuch म/ 18, Bunglow No.41, Vs. Bhuteshwar Mandir Road, Neemuch (Pan: Aappb8200L) (Appellant) (Revenue) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

condone the delay and admit the appeal. 2.2 That as and by way of an assessment order made u/s 147 r.w.s. 144B of the Act the assesee’s total income was computed at Rs.61,52,020/-. Additions were made to the return of income. That the assessment order bears No.ITBA/AST/S/147/2021- Page 3 of 9 Sanjay Kumar Bomb

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

delay is hereby condoned in the interest of justice with respect\nto the impugned cases listed before us.\nOn merits:\nITA No. 580/Ind/2025 (A.Y. 2016-17)\n4.\nThe Assessee has raised the following grounds of appeal:\n\"1.\nThat having regard to the facts and circumstances of the case, Ld. AO has\nerred in law and on facts in making

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

delay is hereby condoned in the interest of justice with respect\nto the impugned cases listed before us.\nOn merits:\nITA No. 580/Ind/2025 (A.Y. 2016-17)\n4.\nThe Assessee has raised the following grounds of appeal:\n\"1.\nThat having regard to the facts and circumstances of the case, Ld. AO has\nerred in law and on facts in making

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

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

234A. 2348 & 234C of the IT Act as per Act and decision so made in this case and after giving the credit of prepaid taxes. 9.0 In the end, the appeal of the appellant is dismissed.” 2.3 That the assessee being aggrieved by the “Impugned Order” has preferred the instant second appeal before this Tribunal & has raised the following grounds

MEWA LAL SINGH,BHOPAL vs. ITO 2(5), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimewa Lal Singh Ito 2(5) Lig-06, A-Sector Sonagiri Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Angps 1966A Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 16.01.2024

delay of 166 days in filing the appeal is condoned. 6. The assessee has raised following grounds of appeal: “1. That the Id A.O. erred in making additions of Rs. 5 ,00,000/-, by just mentioning that the assessee has not furnished any documents to substantiate the source of Investment in Mutual funds, whereas the investment was made

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

delay is hereby condoned in the interest of justice with respect\nto the impugned cases listed before us.\nOn merits:\nITA No. 580/Ind/2025 (A.Y. 2016-17)\n4.\nThe Assessee has raised the following grounds of appeal:\n\"1.\nThat having regard to the facts and circumstances of the case, Ld. AO has\nerred in law and on facts in making

YOGESH SOOD,BHOPAL vs. INCOME TAX OFFICER-1(2), BHOPAL

Appeals are allowed for statistical purpose

condone the delay. Affidavit date\n03.05.2025 was relied upon & placed on record too. In\nsummation following was also submitted with regard to\nissue of delay:-\n(i)\nOn the Assessee's e-mail id yogeshsood500@gamil.com\nno notice received, no order received too.\n(ii)\nAssessee is not tech savy.\n(iii) Blame put on earlier counsel saurabh shrivastava

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

KAILASH CHANDRA PATIDAR,SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR

Appeal of the assessee is allowed for statistical

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

section 249(3) of the Act, for not presenting the appeal within the prescribed period. It is well-settled law that an appellant is not entitled to the condonation as a matter of right. For an appellant to succeed, the existence of sufficient cause is sine qua non and a condition precedent. It is manifestly evident that this ingredient

KAILASH CHANDRA PATIDAR,SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR

Appeal of the assessee is allowed for statistical

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

section 249(3) of the Act, for not presenting the appeal within the prescribed period. It is well-settled law that an appellant is not entitled to the condonation as a matter of right. For an appellant to succeed, the existence of sufficient cause is sine qua non and a condition precedent. It is manifestly evident that this ingredient

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDUS EDUCATION AND RESEARCH INSTITUTE, RAIPUR

Appeal is dismissed

234A of the Income-tax Act, 1961.\n(Surabhi Ahluwalia)\nCommissioner of Income Tax\n(Media & Technical Policy)\nOfficial Spokesperson, CBDT.\n3.8.\nThe appellant had filed the 10B on 29.10.2018 which is well within the\nextended time granted by the CBDT by the above Press Release.\n3.9. Therefore, the appellant is entitled to claim exemption u/s 11 and the order