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 the delay in filing the present appeal. The assessee has raised following grounds: “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 as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

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

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: ITA No. 580/Ind/2025 (A.Y. 2016-17) 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

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

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: ITA No. 580/Ind/2025 (A.Y. 2016-17) 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

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

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: ITA No. 580/Ind/2025 (A.Y. 2016-17) 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

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

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

In the result we are of the considered opinion that the

234C is illegal and unsustainable in law and, therefore, be cancelled. 08. That the appellant craves leave to raise additional grounds and/or make amendment in the existing grounds on or before the date of hearing.” 3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 06.01.2026 when the Ld. AR for & on behalf

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

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 of appeal

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

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