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

2. Subsequently, revisionary proceedings were initiated by the Ld. Principal Commissioner of Income Tax-1, Bhopal under section 263 of the Income-Tax Act, 1961 during the month of March, 2021 and order was passed under section 263 of the Income-Tax Act, 1961 on 26-03-2021 with a direction to the Assessing Officer to frame the assessment

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract

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

In the result appeal of Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit-4(1), Indore Maral Overseas Ltd., बनाम/ Maral Sarovar, V& Po Vs. Khalbujurg, Kasrawad, Khargone, Bhopal

2 of 20 Maral Overseas Ltd. ITA No. 571/Ind/2025 - A.Y.2006-07 here in after referred to as the “Impugned assessment order”. The core issue was under caption gratuity claim u/s 40A(7) wherein para 7 of the “Impugned assessment order” the Ld. AO had held as follows:- 7.“Gratuity claim u/s 40A(7) Assessee has claim gratuity u/s 40A

BHARAT JAROLI,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year : 2014-15 Shri Bharat Jaroli, Pr. Cit, B.No. 45, 1, Kila Road, Ujjain बनाम/ Mahaveer Bagh, Vs. Neemuch (Assessee / Appellant) (Revenue / Respondent) Pan: Aanpj5994K Assessee By Shri Anil Khandelwal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.01.2024 Date Of Pronouncement 29.02.2024

delay may kindly be condoned considering the explanation attached. 2. On the facts and in the circumstances of the case, Ld. Pr. CIT erred in law in assuming jurisdiction u/s 263 of the Act on facts contrary to the records of assessment proceedings for A.Y. 2014- 15. 3. On the facts and in the circumstances of the case

BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

condonation of delay and submitted that there is an inordinate delay in filing the appeal before CIT(A) of 1769 days. The assessee has not explained sufficient cause for such delay and has taken excuse of filing petition u/s 154 of the Act which was already disposed off by the CPC on 14.5.2019 within the period of 3 months from

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

Condonation of Delay 2. The learned CIT-DR submitted that due to office procedure for filing appeal, the appeal against the order of learned CIT-3, Bhopal dated 27.08.2021; the appeal could be filed on 15.11.2021 with the delay of 8 days. The learned AR in all fairness, excepted that the delay of 8 days has been cause

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

Condonation of Delay 2. The learned CIT-DR submitted that due to office procedure for filing appeal, the appeal against the order of learned CIT-3, Bhopal dated 27.08.2021; the appeal could be filed on 15.11.2021 with the delay of 8 days. The learned AR in all fairness, excepted that the delay of 8 days has been cause

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

Appeal is dismissed

condone delay, admit appeal and proceed with hearing.\n5.\nOn merit of case, it is very much clear that the assessee-firm has\ncome into existence w.e.f. 15.06.2014 but claimed deduction of interest for\nthe entire financial year 2014-15 in computing total income. Thus, the\nassessee has claimed deduction of interest even for the period prior to its\nexistence

KISHAN ASSUDANI,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, 3(1), BHOPAL, BHOPAL

Appeal of the assessed is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshikishan Assudani, Acit 3(1), बनाम/ Prop. Kishan Assudani, Bhopal Vs. Plot No.6, Mainroad, Gandhi Nagar, Bhopal (Pan:Aeupa8876Q) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 10.09.2025 आदेश / O R D E R

section 40A(3) of the Act without pin-pointing any single instance of cash payment above Rs.20,000/- in a single day to a single person and without properly appreciating the actual facts and circumstances of the case. 6. That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in upholding

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

condoned taking into account the revenue’s solemn averments made in the affidavit to the effect that owning to engagements of AO and his subordinate staff in completing cases of assessments and re-assessments, there occurred delay. We follow the landmark judgement of Hon’ble Apex Court in Collector, Land Acquisition Vs Mst. Katiji and others

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

condoned taking into account the revenue’s solemn averments made in the affidavit to the effect that owning to engagements of AO and his subordinate staff in completing cases of assessments and re-assessments, there occurred delay. We follow the landmark judgement of Hon’ble Apex Court in Collector, Land Acquisition Vs Mst. Katiji and others

SATYAPRAKASH CHOUHAN,MHOW vs. ITO 5 (3) , INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Satyaprakash Ito-5(3), Chouhan, Indore 14, Geeta Bhawan Chouhraha Chakkiwale बनाम/ Mahadeo Complex, Vs. Mhow

condone delay, admit appeal and proceed with hearing. 3. The brief facts are such that the assessee-individual is engaged in the business of trading of cement and sanitary items. For AY 2017-18, the assessee filed return declaring a total income of Rs. 8,12,790/- alongwith audited financial statements. The case of assessee was selected for scrutiny under

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

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 revenue is treated as filed within the period of limitation. 3. The Revenue has raised following ground of appeal: “1. The Ld. CIT(A) was not justified in deleting