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

Appeals are allowed for statistical purpose

254) -Delay 701 days\nMay it please your honours,\n1. The appellant submits that the order of the ld CIT(A) for A.Y. 2013-14 is dated\n09.06.2023. The appellant was required to file appeal by 08.08.2023. Further, the\nappeal could have been filed on 09.07.2025 resulting in delay of 701 days. The\nappeal could not be filed in time

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

Appeals are allowed for statistical purpose

254) -Delay 701 days\nMay it please your honours,\n1. The appellant submits that the order of the ld CIT(A) for A.Y. 2013-14 is dated\n09.06.2023. The appellant was required to file appeal by 08.08.2023. Further, the\nappeal could have been filed on 09.07.2025 resulting in delay of 701 days. The\nappeal could not be filed in time

RAMCHANDRA MANGILAL SARATHE,KHANDWA vs. ITO-I KHANDWA, KHANDWA

In the result, the appeal of the assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramchandra Mangilal Ito-1 Sarathe Khandwa Gram Mathela Vs. Khandwa

3. There is a delay of 1003 days in filing present appeal and assessee has filed an application for condonation of delay which is supported by an affidavit. The assesse has explained the cause of delay in the application as under: “From: Ramchandra Mangilal Sarathe Date: 24.05.2012 Address: Village, Mathela, Dist- Khandwa (M.P.) PAN No. BFTPS9031N

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

Appeals are allowed for statistical purpose

condoned the delay, admitted the appeals, and remanded the matters back to the CIT(A) for fresh adjudication.", "result": "Allowed", "sections": [ "253(5) of the Income-tax Act, 1961", "250(6) of the Income-tax Act, 1961", "143(3) r.w.s 254

MADHYA PRADESH POLICE HOUSING CORPORATION LIMITED,BHOPAL vs. DCIT-2(1), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

condoned the delay in filing the appeal after considering the submissions of the assessee and the revenue. The Tribunal then decided to remand the matter back to the CIT(A) for fresh adjudication on merits.", "result": "Partly Allowed", "sections": [ "143(3)", "254

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

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

254 to 256/Ind/2015 dated 17.05.2016 in the case of Shri Omprakash Dhanwani held in paragraph 15 as under:- “15. We also find that the assessee is dealing in precious metal like gold and silver and the rates are verifiable and available in open to every customer from MCX gold reports or Sarafa Publications. Thus, the customers who purchase goods from

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

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

254 to 256/Ind/2015 dated 17.05.2016 in the case of Shri Omprakash Dhanwani held in paragraph 15 as under:- “15. We also find that the assessee is dealing in precious metal like gold and silver and the rates are verifiable and available in open to every customer from MCX gold reports or Sarafa Publications. Thus, the customers who purchase goods from

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

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

254 to 256/Ind/2015 dated 17.05.2016 in the case of Shri Omprakash Dhanwani held in paragraph 15 as under:- “15. We also find that the assessee is dealing in precious metal like gold and silver and the rates are verifiable and available in open to every customer from MCX gold reports or Sarafa Publications. Thus, the customers who purchase goods from

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

section 115JB of the Act. 7.Erred by not following the law laid down by the Hon'ble Supreme Court in the case of CIT vs Woodward Governor India Private Limited (312 ITR 254) in respect of allowability of foreign exchange losses. 8.Erred by blatantly disregarding the decision of the Hon'ble jurisdictional Indore Bench of the Income Tax Appellate Tribunal

NEEL KUMAR AJMERA ,INDORE vs. THE A.C.I.T 4 (1), INDORE

Appeal is allowed for statistical purpose

condoned the delay and remanded the matter back to the ITAT for fresh adjudication.", "held": "The Tribunal held that the CIT(A) order was not in conformity with Section 250(6) of the Income-tax Act and that the non-participation of the assessee was due to non-receipt of notices, as accepted by the High Court. Therefore, the appeal

RAMESH NANJUNDIAH DEVARYASAMUDRAM,JAIPUR vs. INCOME TAX OFFICER 2(1), BHOPAL, BHOPAL

The appeal is hereby DISMISSED AS WITHDRAWN

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2010-11 Ramesh Nanjundiah Ito 2(1) Devaryasamudram, Bhopal 101, Ground Floor, बनाम/ Plot No.7, Pooja Vihar, Vs. Sirsi Road Bishnawal, Jhotwara, S.O. Jaipur (Assessee/Appellant) (Revenue/Respondent) Pan: Adupd0388H Assessee By Shri Manoj Fadnis, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 26.09.2025

condonation of delay in filing the appeal It is respectfully submitted that there has been a delay of appeal .... days in filing the present For AY 2010-11, an order was passed under section 143(3) by ITO-2(1), Bhopal, on 21-03-2013. The order was appealed before the Ld. CIT(A), who passed an order

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result, the “Impugned

Bench: Shri B.M. Biyani & Shri Paresh M Joshideputy Commissioner Of Maral Overseas Ltd. बनाम/ Income Tax- 4(1) Maral Srovar, V & Po, Vs. Indore Khalbujurg, Kasrawad, Khargone, Bhopal (Pan: Aaccm0230B) (Appellant) (Respondent) Assessee By Shri Satyajeet Goyal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 27.02.2026

254 of the I.T. Act as well as the submissions of the appellant. T ITAT had Page 23 of 56 Maral Overseas Ltd. ITA No. 569/Ind/2025 - A.Y.1992-93 remanded the case for the limited purpose of verification as to whether fresh share capital was linked to the setting up of the project, and if so, the AO was directed to give

AATMARAM BARASKAR,BHOPAL vs. AO WARD 5(3), BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradaatmaram Baraskar Ito- Ward 5(3) 15, Vrandavan Nagar, Bhopal Ayodhya Bypass, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Agnpb 7088C Assessee By Shri Manoj Fadnis Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 04.01.2024

3. The delay in filing the appeal is on account of pursuing with National Faceless Appeal Centre (NFAC), Delhi by way of application for rectification of mistake under section 154 of the Income Tax Act. In the first week of August 2023, I realised that my application for rectification of mistake was not being disposed off and therefore, to safeguard

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance