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

Appeals are allowed for statistical purpose

4 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\nFurther Reliance is placed on the following judgments:-\n1. Neel Kumar Ajmera Alias Nilesh Ajmera vs PCIT, Indore\n[2025] 174 taxmann.com 24\nWherein it was held that the length of delay is immaterial once 'sufficient cause' is\nestablished, and the delay deserves to be condoned

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(6)\nafter giving necessary opportunity to L/R.\n4. Per contra, Ld. DR for revenue strongly opposed the submission and\nprayer of Ld. AR. He filed a Written-Note also in this regard. The points\nraised

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

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

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

Appeals are allowed for statistical purpose

4 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\nFurther Reliance is placed on the following judgments:-\n1. Neel Kumar Ajmera Alias Nilesh Ajmera vs PCIT, Indore\n[2025] 174 taxmann.com 24\nWherein it was held that the length of delay is immaterial once 'sufficient cause' is\nestablished, and the delay deserves to be condoned

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

Appeals are allowed for statistical purpose

4 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\nFurther Reliance is placed on the following judgments:-\n1. Neel Kumar Ajmera Alias Nilesh Ajmera vs PCIT, Indore\n[2025] 174 taxmann.com 24\nWherein it was held that the length of delay is immaterial once 'sufficient cause' is\nestablished, and the delay deserves to be condoned

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

4 has vested the powers with the Commissioners of\nIncome Tax to condone the delay in filing Form108. Accordingly, it\nbecomes clear that the remedy available to the appellant is to file\nForm 108 and approach the Commissioner of Income tax for\ncondonation of delay in filing of such Form 108. The relevant\nportions of circular no. 10/2019 issued

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

Appeal is allowed for statistical purpose

250 of\nthe Act before the First Appellate Authority and, in Form No. 35, had\nspecifically opted for non-service of communications and notices through\ne-mail mode. Copy of FORM 35 is attached as Annexure (A/1).\n5. That, notwithstanding the said specific selection in Form No. 35, all\ncommunications and notices during the appellate proceedings were issued\nelectronically

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

Appeals are allowed for statistical purpose

4 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\nFurther Reliance is placed on the following judgments:-\n1. Neel Kumar Ajmera Alias Nilesh Ajmera vs PCIT, Indore\n[2025] 174 taxmann.com 24\nWherein it was held that the length of delay is immaterial once 'sufficient cause' is\nestablished, and the delay deserves to be condoned

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

4) is not at all attracted and therefore the contention that the assessee has not deposited the amount in the Bank account as stipulated and therefore, he is not entitled to the benefit even though he has invested the money in construction is also not correct." 7. Being so, in our opinion, the Section 54F is beneficial provision and should

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

4. The Ld. AR of the assessee Sri Shailendra Singh Solanki (FCA) present in the court, also retreated the same arguments and prayed for condoning the delay and for admission of the belated appeal to be heard and decided on merits. 5. The Ld. DR objected to the said application for condonation and submitted that the assessee has all along

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.

250 of the Income\ntax Act, 1961 \"the Act\"\nMost Respectfully sheweth,\nThe Appellant is a society in a remote and small village of Khatedkala in\nthe district of Betul. For the year under consideration the appeal was filed\nbefore CIT(A) which was filed vide Form 35 dated 06.04.2023. In Form 35\nit was specifically mentioned that the notices

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

Appeal is allowed for statistical purpose

section 250 had already been passed on 27/06/2024 for Assessment Year\n2014-15. This was the first time the appellant became aware of the said order.\nThe delay in filing the appeal is neither deliberate nor due to negligence, but is caused due\nto bona fide reasons arising from the appellant's age, unfamiliarity with, electronic\ncommunication, and the unfortunate

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

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

Appeal is allowed for statistical purpose

4 of 7\nMamta Dholpure\nITA No. 712/Ind/2025 - AY 2016-17\nAL\n4.\nThe averments made by assessee in above affidavit, which are self-\nexplanato ry and which do not require repetition, were discussed and the Ld.\nDR for revenue does not have any objection if the bench condones delay and\naccordingly left it to the wisdom of bench

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

250 of the Act on 24.12.2020 was issued to the assessee for furnishing its submissions. The ld.NFAC by its impugned order dismissed the appeal of the assessee only on the point of limitation, as follows: “4.3 In the instant case, the reason given by the appellant is that the appellant was unaware of the fact that there was certain adjustment

BSM SHELTER ESTATE INDIA PRIVATE LIMITED ,INDORE vs. INCOME TAX OFFICER 1(3), INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 9. We next find that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. It is further observed

BSM SHELTER ESTATE INDIA,INDORE vs. INCOME TAX OFFICER 1(3), INDORE , INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 9. We next find that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. It is further observed