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

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

Section 253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act” for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing Number ITBA/NFAC/S/250/2024-25/1069389336(1) dated 04.10.2024 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n\"Impugned order\". The relevant Assessment Year

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024-

KAILASH BAND,INDORE vs. INCOME TAX OFFICER 1(1), INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2011-12 Shri Kailash Band, Nfac/Ito, 01,Balgara, 1(1), बनाम/ Sanwer, Indore. Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Bxtpk4018B Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.01.2024 Date Of Pronouncement 17.01.2024

44 days in filing appeal. Ld. AR submitted that the assessee ultimately received physical copy of order from department on 01.09.2023 when it was served upon him by post and immediately thereafter the assessee filed appeal on 13.09.2023 without any delay. Ld. AR very humbly submitted that there is no lethargy, negligence, mala fide intention or ulterior motive of assessee

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

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

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

section 148 dated 24.03.2022 is void and illegal hence liable to quashed. 7. For that the appellant craves leave to add, amend, alter vary and OR withdraw any OR all the above grounds of appeal. 8. For that the appellant craves leave to add, amend, alter vary and OR withdraw any OR all the above grounds of appeal.” 3. Record

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeal and proceed to adjudicate on merits. GROUND NO. 1: 7. In this ground, the assessee has challenged the disallowance of Rs. 44

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoning delay in filing first-appeal before him. Referring to Para No. 4 of the order of Ld. CIT(A), Ld. AR pointed out that there was a delay of about 5½ months in filing first-appeal. Ld. AR submitted that the order appealed against before Ld. CIT(A) was received by some clerical staff who omitted to report

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoning delay in filing first-appeal before him. Referring to Para No. 4 of the order of Ld. CIT(A), Ld. AR pointed out that there was a delay of about 5½ months in filing first-appeal. Ld. AR submitted that the order appealed against before Ld. CIT(A) was received by some clerical staff who omitted to report

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoning delay in filing first-appeal before him. Referring to Para No. 4 of the order of Ld. CIT(A), Ld. AR pointed out that there was a delay of about 5½ months in filing first-appeal. Ld. AR submitted that the order appealed against before Ld. CIT(A) was received by some clerical staff who omitted to report

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeals and proceed to adjudicate on merits. Facts in brief: 6. The assessee filed return of AY 2008-09 and AY 2009-10 at a total income of Rs. Nil and Rs. Nil respectively, which were originally assessed vide 1st assessment-order dated

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeals and proceed to adjudicate on merits. Facts in brief: 6. The assessee filed return of AY 2008-09 and AY 2009-10 at a total income of Rs. Nil and Rs. Nil respectively, which were originally assessed vide 1st assessment-order dated

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeals and proceed to adjudicate on merits. Facts in brief: 6. The assessee filed return of AY 2008-09 and AY 2009-10 at a total income of Rs. Nil and Rs. Nil respectively, which were originally assessed vide 1st assessment-order dated

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

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

condonation of delay which we have already dealt in foregoing part of this order. Ld. AR submitted that the assessee is not pressing Ground No. 4 since the same does not emanate from impugned order. Hence, Ground No. 4 is dismissed as non-pressed. By means of all other grounds, the assessee has raised a single grievance that

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DELHI

In the result, all six appeals of the assessee are allowed for statistical purposes

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

condonation of delay. 2. The learned CIT (A) failed to consider specific reason for delay in filling of appeal. 3. The learned CIT (A) has erred in law as well as on fact by not interpreting the word reasonable and sufficient cause in this regard. 4. The learned CIT (A) has erred in law as well as on fact

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

condonation of delay. 2. The learned CIT (A) failed to consider specific reason for delay in filling of appeal. 3. The learned CIT (A) has erred in law as well as on fact by not interpreting the word reasonable and sufficient cause in this regard. 4. The learned CIT (A) has erred in law as well as on fact

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

condonation of delay. 2. The learned CIT (A) failed to consider specific reason for delay in filling of appeal. 3. The learned CIT (A) has erred in law as well as on fact by not interpreting the word reasonable and sufficient cause in this regard. 4. The learned CIT (A) has erred in law as well as on fact