ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5. Ld. AR next submitted that the section 250

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

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

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

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal, as & by way of a second appeal .In the ITA No:- 647/Ind/2025 the Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/250/2024-25/1066202361(1) dated 28.06.2024 passed by the Ld. CIT(A) u/s 250

ABDE ALI,INDORE vs. ITO , BURHANPUR

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

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

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal, as & by way of a second appeal .In the ITA No:- 647/Ind/2025 the Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/250/2024-25/1066202361(1) dated 28.06.2024 passed by the Ld. CIT(A) u/s 250

SHRI KISHAN YADAV,INDORE vs. INCOME TAX OFFICER, INDORE

Appeal is allowed for statistical purpose

condone the delay and also remand this matter back\nto the file of CIT(A) for adjudication afresh in accordance with section 250

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5.\nLd. AR next submitted that the section 250

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5.\nLd. AR next submitted that the section 250

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

condoned the delay. The Tribunal also noted that certain documents were presented by the assessee's representative, which were not filed before the AO or examined by the CIT(A).", "result": "Allowed for statistical purpose", "sections": [ "147", "144", "250

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

250(6) of the Act, which was dismissed by the Ld. CIT(A) vide order dated 30th November, 2023, and the assessee proceeded to file second appeal before the tribunal against the said order on 12th December, 2023. 6.3 On seeing the negative outcome of the appeal before the Ld. CIT (A), the assessee (by way of a precaution) thought

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5.\nLd. AR next submitted that the section 250

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

delay in filing it can be condoned. Given that the audit report was eventually filed and the assessee is a charitable trust, the Tribunal held that the substantive benefit of the report should not be denied due to a procedural lapse on the part of the auditor/counsel.", "result": "Remanded", "sections": [ "253", "250

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.

condonation of delay in filing the\nappeal against order under Section 250 of the Income\ntax Act, 1961 \"the Act\"\nMost

RAMRATI SAHU,BHOPAL vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purpose

condoned the delay. The appeal was admitted for hearing.", "result": "Allowed", "sections": [ "263", "143(3)", "54B", "253(5)", "250(6)" ], "issues

MAMTA DHOLPURE,INDORE vs. ITO 3(3), INDORE

Appeal is allowed for statistical purpose

condoned the delay in filing the appeal, finding a sufficient cause for the delay. The Tribunal noted that the CIT(A) had passed an ex-parte order without properly adjudicating the grounds raised by the assessee.", "result": "Remanded", "sections": [ "143(3)", "250

SANJAY MUKATI,INDORE vs. INCOME TAX OFFICER-2(1), MAIN BUILDING INDORE

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble\Nand\Nshri B.M. Biyani\Nita No.510/Ind/2025\N Assessment Year:2012-13\Nsanjay Mukati,\N225, Tanki Chowk,\Nbijalpur,\Nindore\N(Assessee/Appellant)\Nito 2(1)\Nindore\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Bcepm6423N\Nassessee By Shri Rishikesh Mishra, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N11.12.2025\Ndate Of Pronouncement\N23.12.2025\Nआदेश / Order\Nper B.M. Biyani, A.M.:\Nfeeling Aggrieved By Order Of First-Appeal Dated 13.02.2025 Passed By\Nlearned Commissioner Of Income-Tax (Appeals)-Nfac, Delhi [“Cit(A)"] Which\Nin Turn Arises Out Of Assessment-Order Dated 27.12.2019 Passed By Learned\Nito-2(4), Indore [“Ao”] U/S 143(3) R.W.S.147 Of Income-Tax Act, 1961 [“The\Nact"] For Assessment-Year [“Ay"] 2012-13, The Assessee Has Filed This Appeal\Non The Grounds Mentioned In Appeal Memo (Form No. 36).\Nsanjay Mukati\Nita No. 510/Ind/2025 - Ay 2012-13\N2. The Registry Has Informed That The Present Appeal Is Delayed By 31\Ndays & Therefore Time-Barred. Ld. Ar For Assessee Submitted That The\Nassessee Has Filed An Application For Condonation Of Delay Supported By\Naffidavit; The Affidavit Filed By Assessee Is Scanned & Re-Produced For An\Nimmediate Reference:\Nभारतीय गैर न्यायिक\Nएक सौ रुपये\Nrs.100\None\Nhundred Rupees\Nvijay Dewang\Nindore (M.P.)\Nreg. No. 14494\Nexpiry Dt. 11/09/2029\Ngov\Nof\Nindia Non Noted Registered\Nमध्य प्रदेश Madhya Pradesh\Notary\Nvijay Dewang\Nindore (M.P.)\Nreg. No. 14484\Nexpiry Dt. 11/09/2029\Ned\Nserial No. .......\Ndate..

condoned the delay in filing the appeal, finding sufficient cause. The Tribunal set aside the order of the CIT(A) because it did not state the points for determination, decision, and reasons as required by Section 250

ARP SECURITIES LIMITED,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result appeal of the assessee is allowed for statistical

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

250 of the Act issued to the appellant. No compliance has been made by the appellant till date. The details of the opportunities allowed to the appellant to represent in this case are tabulated as under:- DIN No. Date of Notice Date of hearing Remarks fixed 1052907737 17.05.2023 01.06.2023 No reply 1056313797 20.09.2023 05.10.2023 No reply

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

250/-\nvi\nPenalty leviable u/s 271AAC(1) being\n10% on tax payable u/s 115BBE\nRs. 26,65,125/-\nvii\nRounded u/s 288A\nRs. 26,65,125/-\nRajesh Kumar Rathore 5\nITA No. 533/Ind/2025\nIn view of the above reasons, I am satisfied that it is a fit\ncase for levy of penalty u/s under section 271AAC(1) of\nthe Income

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

250 of the Act, which is herein after referred to as the “Impugned Page 1 of 12 Sheetal Nath Colonizers ITA No. 1094/Ind/2025 - A.Y.2013-14 order”. The Relevant Assessment year is 2013-14 and the corresponding previous year period is from 01.04.2012 to 31.03.2013. 2. Factual Matrix 2.1 That as and by way of an “assessment order” made u/s 147 r.w.s

SANJANA CLOTHINGS PRIVATE LIMITED,INDORE vs. AID, CPC BENGALURU, BENGALURU

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

condonation of delay. While acknowledging that the filing of Form 10IC is mandatory, the Tribunal found merit in the assessee's bonafide attempt and directed the assessee to file the form within one month, with the CPC opening the window for this purpose.", "result": "Allowed", "sections": [ "143(1)", "253", "250