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

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 1.“That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting-aside the order passed by the Assessing Officer by invoking the provisions of section 263 of the Income-Tax Act, 1961 even

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court in suo- moto cognizance for extension of the limitation, the appeal of the assessee is treated as filed within limitation. 5. In the case of assessee the assessment u/s 143(3) was completed on 15.12.2018 at a total income of Rs.10

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

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

condone the delay, admit this appeal and proceed for hearing on merit. 4. The background facts leading to present appeal are such that the assessee is a partnership firm engaged in the wholesale trading of grain and pulses. For AY 2015-16, the assessee filed return declaring a turnover of Rs. 31,40,27,378/-, gross-profit

MADHYA PRADESH BHOJ OPEN UNIVERSITY,BHOPAL vs. NFAC, DELHI, DELHI

In the result, the appeal of the assessee is allowed for\nstatistical purpose

33,01,820/- merely by rejecting the condonation application\nwithout considering the facts and circumstances of case.\n6. The appellant carves leave to add, amend or modify any of the\ngrounds of appeal\".\n3.\nRecord of Hearing\n3.1 The hearing in the matter took place before this Tribunal on\n03.07.2025 when the Ld. AR for and on behalf

MADHYA PRADESH BHOJ OPEN UNIVERSITY,BHOPAL vs. NFAC, DELHI, DELHI

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

Bench: B.M. 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- 25/1069389336(1) dated 04.10.2024 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

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction

SOCIETY FOR INFORMATION TECHNOLOGY DEVELOPMENT,BHOPAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisociety For Information Nfac, बनाम/ Technology Development, Delhi Vs. S-209 Raksha Tower, Huzur, Bhopal

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/ 1064882037(1) dated 15.05.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 7 Society for Information

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns

ILIYAS,KHARGONE vs. INCOME TAX OFFICER, DELHI

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiiliyas, Nfac, बनाम/ 56, Khargone Road Bedia, Delhi Vs. Khargone

condone the delay of 45 days in filing the appeal. Matter admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 That as and by way of Assessment Order bearing Number :- ITBA/AST/S/147/2023-24/1053047716(1) dated 22.05.2023 the assessee’s total income was determined/computed at Rs.33,29,641/- in terms of Section 147 r.w.s. 144B of the Act. The aforesaid assessment order

NIDHI JAIN,BHOPAL vs. ITO 3(1), BHOPAL

Appeal is partly allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2015-16

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to present appeal are such that the assessee-individual filed her return of income of AY 2015-16 declaring a total income of Rs. 4,27,600/-. The case was selected for scrutiny and the notices u/s 143(2)/142(1) were issued. Initially, the assessee

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

section 68 of the I.T. Act. The assessee has not filed any documents to prove the genuineness & creditworthiness of the transactions made by him during the financial year 2012-13 relevant to A.Y.2013-14. Thus, I have no alternative but to complete the exparte assessment u/s. 144 r.w.s.147 of the Income Tax Act, 1961. 2.7 The Ld. A.O in the assessment

TILAK KUMAR MALVIYA,JHABUA vs. ITO-2, RATLAM, RATLAM

Appeal is partly allowed as mentioned above

33,404.00 Cr JHAGUA CASH RECEIPT\nThanks and Regards,\nJhabua\n16-11-2010\nTilak Kumar\nITA No. 403/Ind/2025 – AY 2017-18\n2\n3\n2\nPage 4 of 12\nTilak Kumar\nITA No. 403/Ind/2025 – AY 2017-18\n3\nTilak Kumar\nITA No. 403/Ind/2025 – AY 2017-18\nगति : श्री-गान आयकर अधीकारी झाबुआ\nविषय - बकाय। भाग मे\nऊपये\n२० लाख 95 हजार

SHAHANSHAH DAL MILL,BHOPAL vs. ITO-5(3), BHOPAL, BHOPAL

Appeal is dismissed

33,857/- (21,11,436*75/365), is liable\nto be disallowed, hence, added in the income of the assessee. As the\nassessee has furnished inaccurate particular of his income the penalty u/s\n271(1)(c) is hereby initiated.\n(v)\nAggrieved, the assessee carried matter in first-appeal but did not file\nany response to the notices of hearing issued

SHRI SALEEM PARVEZ,BHOPAL vs. PCIT -1, BHOPAL

In the result this appeal of assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani(Virtual Hearing) Assessment Year: 2015-16 Shri Saleem Parvez Pcit-1 Bhopal Bhopal बनाम/ P.A.No. Acyps8006L Vs. Appellant (Assessee) Respondent (Revenue) Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 22 / 02 / 2022 Date Of Pronouncement 09 /03/ 2022 आदेश / O R D E R

delay is condoned and the appeal is proceeded with for hearing. Page 2 of 12 Saleem Parvez ITANo.248/Ind/2021 4. The assessee submitted original return on 31.10.2015 at a total income of Rs. 2,74,75,700/- and revised return on 17.08.2016 at a total income of Rs. 3,76,76,850/-. The case of assessee was selected under scrutiny through

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNA vs. THE ACIT-1(1), INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

delay is condoned. 5. The assessee is engaged in the business of Tyre and Allied Products manufacturing. The assessee has taken Radial Tyre Manufacturing Technology and use of Bridgestone brand of manufactured products for its entrepreneurial venture in India. The assessee filed original return of income on 27.11.2015 declaring total income at Rs. NIL. On perusal of Form 3CEB filed

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

5), the claim for deduction under section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1-4-2018, however, mandated that for an assessee to get a deduction under section

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

33,26,050/- and penalty proceedings under section 271(1)(c) were also initiated. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) and raised various grounds challenging the validity of reopening under section 147 as well as the addition made under section 68. However, during the appellate proceedings, despite issuance