M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

section 40A (7) which required: i) making of provisions for gratuity liability ii) creating an irrevocable trust fund iii) payment of 50% of gratuity provision amount before 31.3.76 and iv) payment of balance 50% amount before 31.3.1977. 3. The appellant made a provision of Rs. 31.34 lacs towards gratuity liability in this year, an irrevocable trust was created

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

section 40A (7) which required: i) making of provisions for gratuity liability ii) creating an irrevocable trust fund iii) payment of 50% of gratuity provision amount before 31.3.76 and iv) payment of balance 50% amount before 31.3.1977. 3. The appellant made a provision of Rs. 31.34 lacs towards gratuity liability in this year, an irrevocable trust was created

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

9 of 27 ITANo.229/Ind/2023 M/s Rana & Joshi Buildtech Pvt. Ltd. brought to the kind notice of the Hon'ble Bench that period from the date of passing of revisionary order under section 263 of the Income-Tax Act, 1961 till 28-02-2022 has been excluded while computing the aforesaid period of delay in light of the judgment

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

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

9 Shri Bharat Jaroli, Neemuch vs. Pr. CIT, Ujjain. Assessment year 2014-15 that the assessee was having a sufficient cause for delay of 62 days in filing the present appeal. Hence, the delay in filing the appeal is condoned. 6. The assessee has raised following grounds of appeal :- 1. On the facts and in the circumstances of the case

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

condone the delay. There are no malafides. The cause of the delay is bonafidely explained basis bonafide reasons. The appeal is admitted & taken up for hearing. 3.3 During the course of the hearing thereafter the Ld. AR for the assessee company addressed this Tribunal first, for which the Ld. DR had no objection. 3.4 The Ld. AR stated that

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

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

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

Appeal is dismissed

9 parties\nfor the period of 01.04.14 to 31.03.15. Hence, the amount of interest up to\nthe period of 14.06.14 that comes to Rs 4,33,857/- (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

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

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

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

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