VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

253(5) and the Page 2 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024 - AY 2012-13 to 2014-15 decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

c) and consulted with a different counsel for filing of appeals in penalty matters that the assessee came to know that the counsel had not filed appeals against impugned orders. Immediately thereafter, the assessee Page 6 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 arranged to file these appeals on 03.07.2023 alongwith appeals

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE DCIT 1(1), BHOPAL

Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

c) and consulted with a different counsel for filing of appeals in penalty matters that the assessee came to know that the counsel had not filed appeals against impugned orders. Immediately thereafter, the assessee Page 6 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 arranged to file these appeals on 03.07.2023 alongwith appeals

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

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 of the Act, which

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

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 of the Act, which

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

253(1)( c), against an order passed by the ld. PCIT u/s 263 of the Act 61. I.T.A. No.511/Ind/2024 3 Assessment Year: 2014-15 3.1 The contents of the affidavit are reproduced as under for ready reference: I.T.A. No.511/Ind/2024 4 Assessment Year: 2014-15 I.T.A. No.511/Ind/2024 5 Assessment Year: 2014-15 I.T.A. No.511/Ind/2024 6 Assessment Year

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

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

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2025-26/1082096271 (1) dated 29.10.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

PITAMBER WADHWANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2017-18 Pitamber Wadhwani, Dcit-1(1) 101, Saakaar Kunj, 3 Indore बनाम/ Shanti Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacpw6714B Assessee By Shri Sandeep Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 23.12.2025

C) No. 3 of 2020 read with Misc. Applications for filing of appeals w.e.f. 15.03.2020 under all laws. Therefore, considering the entire conspectus of matter, the CIT(A) ought to have judiciously considered the reasoning explained by assessee. We find that section 249(3) empowers the CIT(A) to admit an appeal after expiry of prescribed time, if there

JAYKRISHNAN NAIR,MUMBAI vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

Appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065879845(1) dated 20.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. Page 1 of 13 Jaykrishnan Nair

JAYKRISHNAN NAIR,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX -3(1, BHOPAL

Appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065879845(1) dated 20.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. Page 1 of 13 Jaykrishnan Nair

RADHAKISHAN,KHATEGAON, DEWAS vs. ITO-2, DEWAS, DEWAS

Appeals are allowed for statistical purpose

c) It is pertinent to add here that laws assist those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known maxim "VigilantibusNonDormientibusJuraSubveniunt". It means law comes to the aid of the vigilant and not the slumbering. In all actions, suits and other proceedings at law and in equity, the diligent

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 22 Manoj Kumar Gangadharan

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

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

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

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2025-26/1079308840(1) dated 05.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

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

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

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2025-26/1079308840(1) dated 05.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred

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

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2023- 24/1059786329(1) dated 16.01.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

SHRI DEEPAK SONI, BHYOPAL vs. THE ITO 4 (3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (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. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return