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(1) of the Income

PRATHMIK KRSHI SHAK SAHKARI SANSTHA MARYADIT KHATEDAKALA,KHATEDAKALA vs. CIT, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani\Nand\Nshri Paresh M. Joshi\Nita No. 702/Ind/2024\N Assessment Year:2018-19\Nprathmik Krshi Shak\Nnfac\Nsahkari Sanstha Maryadit,\Ndelhi\Nkhatedakala,\Nsarra, Distt-Sarra,\Nबनाम /\Nvs.\Nbetul\N(Assessee/Appellant)\N(Revenue/Respondent)\Npan: Aacap7241F\Nassessee By Shri Soumya Bumb, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 24.07.2025\Ndate Of Pronouncement 28.07.2025\Nआदेश / Order\Nper B.M. Biyani, A.M.:\Nfeeling Aggrieved By Order Of First-Appeal Dated 16.04.2024 Passed By\Nlearned Commissioner Of Income-Tax (Appeals)-Nfac, Delhi [“Cit(A)"] Which\Nin Turn Arises Out Of Assessment-Order Dated 17.03.2023 Passed By Learned\Nassessment Unit Of Income-Tax Department [“Ao”] U/S 147 R.W.S.144 &\N144B Of Income-Tax Act, 1961 [“The Act"] For Assessment-Year [“Ay"] 2018-19,\Nthe Assessee Has Filed This Appeal On The Grounds Mentioned In Appeal\Nmemo (Form No. 36).\Nprathmik Krshi Shak Sahkari Sanstha Maryadit Khatedakala\Nita No. 702/Ind/2024 - Ay 2018-19\N2. Ld. Ar For Assessee Submitted That The Impugned Order Was Passed On\N16.04.2024 But The Same Came To The Knowledge Of Assessee On 17.07.2024\Nand Therefore The Assessee Has Mentioned The \"Date Of Service\" As\N“17.07.2024\" In Form No.

246 (Allahabad) wherein the Hon'ble High Court has\nheld that mere uploading on portal does not amount to service and issue\nof an order and that point of time of issuance is time when a digitally\nsigned notice in form of electronic record is entered in computer\nresources outside control of originator, i.e., assessing authority. However\nin the instant

KAMLESH KOUSHAL,INDORE vs. INCOME TAX OFFICER, 1(2), INDORE

1. That, as per the provisions of section 246(5) read with e-\nAppeal Scheme, 2023, the JCIT(Appeal) functioning\nunder National Faceless Appeal Centre is required to\nconduct appellate proceedings in a faceless manner\nwithout disclosing name and location of the authority\nand therefore, Ms. Naina Karol, Hon'ble Addl /\nJCIT(Appeals), Faridabad has erred in passing the\nPage

RANVEER SINGH SURYAWANSHI,DHAR vs. ITO DHAR, DHAR

In the result “Impugned order” is set aside as and by way

Bench: Shri B.M. Biyani & Shri Paresh M Joshiranveer Singh Suryawanshi, Ito, Dhar बनाम/ Datwada Datwade, Vs. Indore, Mp (Pan:Awlps7673N) (Appellant) (Respondent) Assessee By Shri Ajay Tulsiyan,Ca & Ruchira Singhal, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

1) and that the same is dated 09.08.2024, which is herein after referred to as the “impugned penalty order” 2.2 That the assessee being aggrieved by the aforesaid “impugned penalty order” prefers the first appeal u/s 246 A of the act before the Ld. CIT(A) who by the “impugned order” has dismissed the first appeal of the assessee

MANOHAR SINGH THAKUR,S/O SHRI ANAR SINGH THAKUR, VILLAGE BANWARI vs. INCOME TAX OFFICER, SEHORE

Appeal is allowed for statistical purpose

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year:2012-13 Manohar Singh Thakur, Ito S/O Shri Anar Singh Sehore बनाम/ Thakur, Village Banwari Vs. Kalan Tehsil-Ashta (Assessee/Appellant) (Revenue/Respondent) Pan: Agxpt9481F Assessee By Shri Soumya, Bumb, Ar Revenue By Shri Ashish Porwal Sr. Dr Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

1 of 4 Manohar Singh Thakur ITA No. 323/Ind/2025 - AY 2012-13 2. The registry has informed that the present appeal is delayed by 246 days and therefore time-barred. Ld. AR for assessee submitted that the assessee has filed a condonation-application/affidavit. Referring to contents of above, Ld. AR submitted that the assessee has been suffering from serious

NEHA TAMRAKAR,BHOPAL vs. INCOME TAX OFFICER 5 (1), BHOPAL

In the result, the “Impugned Order” is set aside as & by

Bench: Shri B.M. Biyani & Shri Paresh M Joshineha Tamrakar, Ito -5(1), बनाम/ 177 A Sector, Indrapuri Bhopal. Vs. Bhopal(M.P.) (Pan: Ajtpt6475G) (Appellant) (Respondent) Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

246 A of the Act before the Ld. CIT(A) who by the “Impugned Order” has dismissed the first appeal of the assessee on the Page 4 of 13 Neha Tamrakar ITA No. 175/Ind/2025 - A.Y.2009-10 grounds & reasons stated therein. The core grounds & reasons for the dismissal of the first appeal are as under:- “In the original grounds of appeal

MANSOOR MIRZA ,JAORA vs. ITO, NEEMUCH , NEEMUCH

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimansoor Mirza Ito 110, Chhawani Jaora Dewas Vs. Jaora (Appellant / Assessee) (Respondent/ Revenue) Pan: Angpm9218H Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2024 Date Of Pronouncement 29.07.2024

246 (Allahabad) and submitted that the Hon’ble High Court has held that mere uploading on portal does not amount to service and issue of an order. Thus, he has pleaded that the delay of 50 days in filing the present appeal may be condoned and the appeal of the assessee be admitted for adjudication on merits

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court in suo- moto cognizance for extension of the limitation, the appeal of the revenue is treated as filed within the period of limitation. 3. The Revenue has raised following ground of appeal: “1. The Ld. CIT(A) was not justified in deleting