AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

30 taxmann.com 41 (Delhi) / [2013] 213 Taxman 65 (Delhi), wherein the Hon’ble Delhi High Court held as follows: “18. The main question that falls for our consideration is whether the Tribunal was justified in condoning the delay in the filing of the application for registration under section

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

condone the delay of 106 days and admit the appeal and allow the appeal proceeded with for adjudication. 6. Now we shall deal with regular grounds of appeal of the assessee which reads as us under:- 1.That on the facts and in the circumstances of the case, the learned CIT(A)-II Indore has erred in confirming penalty

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

30 P.M. & 13.02.2017/3:15 P.M. respectively. The pages referred by Ld. DR are scanned and re-produced below for an immediate reference: Page 8 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 Page 9 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 Page

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

30 P.M. & 13.02.2017/3:15 P.M. respectively. The pages referred by Ld. DR are scanned and re-produced below for an immediate reference: Page 8 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 Page 9 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 Page

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

30 days, the delay thereafter cannot be condoned. 12. From the facts of the case, it is clear that the statutory right to appeal vested with the appellant was not exercised within the stipulated time u/s.249(2) of the Act. Thus, this clearly is a case of deliberate inaction and delay on the part of the appellant. Non-adherence

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

30 days, the delay thereafter cannot be condoned. 12. From the facts of the case, it is clear that the statutory right to appeal vested with the appellant was not exercised within the stipulated time u/s.249(2) of the Act. Thus, this clearly is a case of deliberate inaction and delay on the part of the appellant. Non-adherence

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

30-10-2003 issued from F. No. 212/338/2002-ITA - II. 2. In modification to earlier Instructions/Circulars, this Instruction vests the Chief Commissioners of Income-tax (CCsTT) with powers for acceptance/rejection of applications/claims under section 119(2)(b) for condonation of delay

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

30 days of the receipt of notice of demand. Further, the delay may be condoned only when the CIT(A) is satisfied that the appellant had sufficient cause for not presenting it within the due date. 4 Gorelal Parmar Without prejudice to the above observations and defect, powers have been conferred upon the undersigned under Section

AMIT VYAS,UJJAIN vs. INCOME TAX OFFICER 2(1), UJJAIN , UJJAIN

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Amit Vyas, Income-Tax Officer, 103, Raghukul Apartment, 2(1), बनाम/ Kshpanak Marg, Ujjain Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aefpv4664L Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 09.09.2024

30 days of receipt of the order and demand notice by the appellant. Further, section 249(3) provides that the Ld. CIT(A) may admit an appeal filed after the prescribed due date if he is satisfied that the appellant had sufficient cause for not filing the appeal within the prescribed time limit. As mentioned above, there was a delay

VIJAY KUMAR PAREKH,INDORE vs. WARD1(1) INDORE, INDORE

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Parekh Ito-Ward -1(1) 406-407 Apollo Tower, 2Mg Indore Road Vs. Indore-452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3277M Assessee By Shri Abhinava Jain & Sudhir Padliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024

condone the delay on the ground that the assessee has not explained sufficient cause for inordinate delay of 3189 days. Ld. AR has referred to the affidavit filed by the assessee before the CIT(A) explaining the cause of delay placed at page no.13 & 14 of the paper book and submitted that the assessee has explained the reasons of delay

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay

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

30 days. In response thereto, assessee filed return of income on 29.05.2021 declaring total income at Rs. zero. Thereafter, issued statutory notice u/s 143(2) on 30.09.2021. In response thereto, the assessee submitted his reply on 13.12.2021 stated that no notice u/s 142(1) is supplied Page 2 of 12 Sheetal Nath Colonizers ITA No. 1094/Ind/2025 - A.Y.2013-14 to him regarding

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

30,930/- consequence to misreported income (4-5) Penalty leviable at 200% 4,61,860/- Penalty leviable (Rounded off) 4,61,860/- (Rupees: Four Lacs sixty one thousand eight hundred and sixty only) This order has been passed after obtaining the prior approval from the Additional Commissioner of Income tax(IT), Ahmedabad as per section 274(2) of the Income

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

30 days of the receipt of order. However the assessee sought condonation of delay in preferring first appeal on ground that the assessee was a commercial pilot and his source of income is salary income which he receives from time to time from various airlines. That the assessee subsequently came to know from Income Tax e-filing portal that

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

30 days of the receipt of order. However the assessee sought condonation of delay in preferring first appeal on ground that the assessee was a commercial pilot and his source of income is salary income which he receives from time to time from various airlines. That the assessee subsequently came to know from Income Tax e-filing portal that

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

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

delay of 394days [424 days (from 25.09.2023 to 22.11.2024) 30days] i.e. beyond prescribed time of 30 days, whereas, the appellant was required to file appeal within 30 days as provided vide section 249(2) on receipt of order u/s 271AAC(1) of the Income Tax Act, 1961. The appellant has sought condonation