PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

27-04- 2022 and even thereafter for more than 191 days 11. Reasons provided by the appellant for the unreasonable delay in exercising the statutory right in seeking remedial is not a sufficient cause. Unless and until it is demonstrated that there was sufficient cause that prevented the appellant from exercising the legal remedy of filing appeal within that prescribed

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Page 5 of 27

GORELAL PARMAR,BHOPAL vs. ITO 2(5), BHOPAL

In the result appeal of the assessee is allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Gorelal Parmar, Ito 2(5), 8, Hoshangabad Road, Bhopal Arvind Vihar, Vs. Baghugliya, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkxpp3183R Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024 O R D E R

section 115BBE. 6. The appellant carves leave to add, amend or modify any of the grounds of appeal.” 3. The Ld. AR of the assessee has submitted that the appeal of the assessee has been dismissed by CIT(A) on the ground of barred by limitation. He has pointed out that the brief reasons for delay were explained

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

condone the delay. Appeal\nadmitted and taken up for hearing.\n3.2 The Ld. AR has placed on the record of this tribunal PB\ncontaining pages 1 to 67.A one pager chronological table.\nITR-7 for AY 17-18 bearing no:\n567739291300318. Our\nattention was invited to PB Page 23 which is an “order u/s\n154 of the act" dated

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234 E to be ultra vires." 14. The findings of Hon'ble Rajasthan High Court has also escaped the consideration by Hon'ble ITAT. She accordingly requested that the same may kindly be considered to avoid any miscarriage of justice

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234 E to be ultra vires." 14. The findings of Hon'ble Rajasthan High Court has also escaped the consideration by Hon'ble ITAT. She accordingly requested that the same may kindly be considered to avoid any miscarriage of justice

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

In the result appeal of the assessee is allowed

condonation of the delay and submitted\nthat this is a case of negligence on the part of the assessee which\ncannot be accepted as a reasonable cause for delay of 349 days in\nfiling the present appeal.\n4. We have considered the rival submissions as well as perused\nthe relevant materials on record. The assessee in the affidavit

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

Section 143(1) for the Assessment Year 2018-19. 2. The assessee has filed the present appeal on 24th June, 2022 against the impugned order dated 23rd May, 2021 therefore, there is a delay in filing the present appeal. The assessee has filed an application for condonation of delay. The Learned AR of the assessee has submitted that the delay

SUNIL KUMAR MOOLCHANDANI,BHOPAL vs. ITO,1(2), BHOPAL

Appeal is allowed for statistical purpose

condone the delay in filling the appeal,\nreason for the delay is as under:\n1) That, the Appellant is an individual engaged in the business of\nproperty development and has been carrying on such business for\nseveral years. The Appellant duly filed the return of income for the\n Assessment Year 2014-15 on 20.11.2014 in accordance with the\nprovisions

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words "sufficient cause" under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jain Vs. Kuntal Kumari

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

condoning the delay in filing the appeal before the first appellate authority, which is against the principles of natural justice and thus, the Appellate Order dated 30.06.2025 passed by the Ld. Jt. CIT(A), is liable to be quashed. 5. On the facts and in the circumstances of the case and in law and without prejudice to the above

SIDDHI VINAYAK,INDORE vs. ITO-3(1), INDORE

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Siddhi Vinayak, Income-Tax Officer, 210, Dhan Trident, 3(1), Satya Sai Square, Indore. बनाम/ Vijay Nagar, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Accfs1664A Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 22.04.2024 Date Of Pronouncement 30.04.2024

section 253(5) of the Act allows the ITAT to admit a belated appeal in case of “sufficient cause”. The Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji has stipulated following principles in the matter of condonation of delay and for that matter while looking into “sufficient cause”: Page 5 of 16 Siddhi Vinayak, Indore

SHIPIJ RATHORE,INDORE vs. INCOME TAX OFFICER 1(2), INDORE

Appeal is allowed for statistical purpose

27 days in filing appeal is condoned and the appeal is taken for\nhearing.\nPage 2 of 15\nShipij Rathore\nITA No. 557/Ind/2025 – AY 2021-22\n3.\nThe background facts leading to present appeal are such that the\nassessee-individual filed her return of income of AY 2021-22 on 27.12.2021\n(due date was 31.12.2021) declaring a total income

DY. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL vs. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2022-23 Dy. Cit(Exemption), Indore Education & Bhopal Service Society, Room No. 209, 2Nd Floor, Metro Walk Building, बनाम/ E-5, Arera Colony, Vs. Near Bitten Market, Indore.

section 253(5) of the Act, we condone delay, admit appeal and proceed with hearing. 3. The background facts leading to present appeal are such that the assessee-society, engaged in imparting education, filed return of AY 2022-23 declaring a total income of Rs. Nil. The AO processed assessee’s return u/s 143(1) after making adjustment

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

Appeals are allowed for statistical purpose

condone the delay looking to the profile of\nthe assessee being senior citizen & agriculturist. After\nconsidering the submission of both the Ld. AR & Ld. DR we\ncondone the delay as sufficient cause is shown. Hence the appeal\nis admitted & taken up for hearing.\n3.2 The Ld. AR for & on behalf of the assessee has placed on\nrecord of this Tribunal

LILAWATI WELFARE SOCIETY,UJJAIN vs. CIT (EXEMPTION), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

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

27, Nirman Nagar, Bhopal Near Ravindra Nagar, बनाम/ Ujjain Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: AABAL1687L Assessee by Ms. Ruchira Nerkar, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 18.03.2026 Date of Pronouncement 20.03.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: The captioned two (2) appeals, first being ITA No. 241/Ind/2025 relating to registration u/s 12AB

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

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss