HARE RAM MANDIR TRUST,BHOPAL vs. ITO-EXEMPTION, BHOPAL

In the result appeal of the assessee is allowed for statistical

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

47 days was primarily due to non service of “impugned order” which came to their notice as aforesaid. An affidavit in support [Serial No.15637/25] dated 23.09.2025 is placed on record in support of the condonation of delay application of one Shri Sitaram Thakur aged 76 years who is the Secretary of the assessee trust wherein it is affirmed and declared

HARE RAM MANDIR TRUST,BHOPAL vs. ITO -EXEMPTION, BHOPAL

In the result appeal of the assessee is allowed for statistical

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

47 days was primarily due to non service of “impugned order” which came to their notice as aforesaid. An affidavit in support [Serial No.15637/25] dated 23.09.2025 is placed on record in support of the condonation of delay application of one Shri Sitaram Thakur aged 76 years who is the Secretary of the assessee trust wherein it is affirmed and declared

SANJAY MUKATI,INDORE vs. INCOME TAX OFFICER-2(1), MAIN BUILDING INDORE

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble\Nand\Nshri B.M. Biyani\Nita No.510/Ind/2025\N Assessment Year:2012-13\Nsanjay Mukati,\N225, Tanki Chowk,\Nbijalpur,\Nindore\N(Assessee/Appellant)\Nito 2(1)\Nindore\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Bcepm6423N\Nassessee By Shri Rishikesh Mishra, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N11.12.2025\Ndate Of Pronouncement\N23.12.2025\Nआदेश / Order\Nper B.M. Biyani, A.M.:\Nfeeling Aggrieved By Order Of First-Appeal Dated 13.02.2025 Passed By\Nlearned Commissioner Of Income-Tax (Appeals)-Nfac, Delhi [“Cit(A)"] Which\Nin Turn Arises Out Of Assessment-Order Dated 27.12.2019 Passed By Learned\Nito-2(4), Indore [“Ao”] U/S 143(3) R.W.S.147 Of Income-Tax Act, 1961 [“The\Nact"] For Assessment-Year [“Ay"] 2012-13, The Assessee Has Filed This Appeal\Non The Grounds Mentioned In Appeal Memo (Form No. 36).\Nsanjay Mukati\Nita No. 510/Ind/2025 - Ay 2012-13\N2. The Registry Has Informed That The Present Appeal Is Delayed By 31\Ndays & Therefore Time-Barred. Ld. Ar For Assessee Submitted That The\Nassessee Has Filed An Application For Condonation Of Delay Supported By\Naffidavit; The Affidavit Filed By Assessee Is Scanned & Re-Produced For An\Nimmediate Reference:\Nभारतीय गैर न्यायिक\Nएक सौ रुपये\Nrs.100\None\Nhundred Rupees\Nvijay Dewang\Nindore (M.P.)\Nreg. No. 14494\Nexpiry Dt. 11/09/2029\Ngov\Nof\Nindia Non Noted Registered\Nमध्य प्रदेश Madhya Pradesh\Notary\Nvijay Dewang\Nindore (M.P.)\Nreg. No. 14484\Nexpiry Dt. 11/09/2029\Ned\Nserial No. .......\Ndate..

condonation of delay supported by\naffidavit; the affidavit filed by assessee is scanned and re-produced for an\nimmediate reference:\nभारतीय गैर न्यायिक\nएक सौ रुपये\nRs.100\nONE\nHUNDRED RUPEES\nVIJAY DEWANG\nINDORE (M.P.)\nReg. No. 14494\nExpiry Dt. 11/09/2029\nGOV\nOF\nINDIA NON NOTED REGISTERED\nमध्य प्रदेश MADHYA PRADESH\nOTARY\nVIJAY DEWANG\nINDORE (M.P.)\nReg. No. 14484\nExpiry

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

SANDEEP KUMAR SONI,BHOPAL vs. THE ITO 4(3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return

SHRI DEEPAK SONI, BHYOPAL vs. THE ITO 4 (3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

condoned the delay in filing the present appeal. The assessee has raised following grounds: “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 as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

RAJESH GOURISHANKAR,DEWAS vs. OFFICER, DEWAS

section 253(5) and the decision of Hon'ble Supreme Court, we\ntake a judicious view, condone delay, admit appeal and proceed with\nhearing.\n4.\nLd. AR for assessee submitted that the CIT(A) has decided first-appeal\nex-parte qua assessee for the reason that the assessee did not make any\nsubmission before him despite opportunities given. However

ANTAR SINGH MEWADA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

Appeal of the assessed is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshiantar Singh Mewada, Cit(A), बनाम/ 1, Barkhera Salam 1, Nfac, Vs. Barkhera Salam, Delhi Po Bhouri, Techsil Hujur Dist. Bhopal (Pan:Bompm3467E) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 01.09.2025 Date Of Pronouncement 09.09.2025 आदेश / O R D E R

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/250/2023- 24/1058995516(1) dated 22.12.2023 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

MADHYA PRADESH URJA VIKAS NIGAM LIMITED,BHOPAL vs. ITO 2(3), BHOPAL

In the result appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshimadhya Pradesh Urja Income Tax Officer बनाम/ Vikas Nigam Ltd, 2(3), Vs. 1 Urja Bhawan, Bhopal Link Road Nos.2, Shivaji Nagar, Bhopal (Pan:Aabcm1097M) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Shashank Sharma, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 30.09.2025 आदेश / O R D E R

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- 25/1069365385(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

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

Appeals are dismissed

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 of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss

RADHAKISHAN,KHATEGAON, DEWAS vs. ITO-2, DEWAS, DEWAS

Appeals are allowed for statistical purpose

condone the delay looking to the profile of\nthe assessee being senior citizen & agriculturist. After\nconsidering the submission of both the Ld. AR & Ld. DR we\ncondone the delay as sufficient cause is shown. Hence the appeal\nis admitted & taken up for hearing.\n3.2 The Ld. AR for & on behalf of the assessee has placed on\nrecord of this Tribunal

THE ACIT 1 (1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan on 25.07.1993 in which certain documents pertaining to the assessee were destroyed. Thereafter a separate panchnama was prepared for the burnt documents and the documents saved from fire. The assessee filed writ petition before Hon'ble jurisdictional

THE ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan on 25.07.1993 in which certain documents pertaining to the assessee were destroyed. Thereafter a separate panchnama was prepared for the burnt documents and the documents saved from fire. The assessee filed writ petition before Hon'ble jurisdictional

ACIT1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan on 25.07.1993 in which certain documents pertaining to the assessee were destroyed. Thereafter a separate panchnama was prepared for the burnt documents and the documents saved from fire. The assessee filed writ petition before Hon'ble jurisdictional

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan on 25.07.1993 in which certain documents pertaining to the assessee were destroyed. Thereafter a separate panchnama was prepared for the burnt documents and the documents saved from fire. The assessee filed writ petition before Hon'ble jurisdictional

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan on 25.07.1993 in which certain documents pertaining to the assessee were destroyed. Thereafter a separate panchnama was prepared for the burnt documents and the documents saved from fire. The assessee filed writ petition before Hon'ble jurisdictional