SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

48] and Mool\nChandra v. Union of India [Mool Chandra v. Union of India, (2025) 1\nSCC 625: 2024 SCC OnLine SC 1878].\n\n40. In the wake of the authorities abovementioned, taking a liberal\napproach subserving the cause of justice, we condone the delay and\nallow IA No. 16203 of 2019, subject to payment of costs

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

condoned the delay in filing the appeal. The matter was remanded to the Assessing Officer (AO) to reconsider the issue of capital gains arising from the sale of immovable property. The AO is directed to give proper opportunities to the assessee and pass a fresh order after considering the applicability of the first and third provisos to Section 50C.", "result

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

HARISH CHANDRA GAVLI,INDORE vs. INCOME TAX OFFICER, JHABUA

Appeal is allowed for statistical purpose

48 years due to\ncancer, copy of death certificate is filed. Further, the assessee is also a\npatient of triple vessel cardiac disease, copies of medical documents are filed.\nThus, the assessee is facing difficult challenges which also contributed in\ntaking timely actions. Ld. AR very humbly submitted that there is no\nlethargy, negligence, mala fide intention or ulterior motive

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

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

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -2, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

48 of the condonation-application. Ld. AR submits that it was only in September, 2020 that Shri J.C. Sharma recovered slightly and thereafter he could arrange to file appeal without further delay. Ld. AR submits that the delay in filing present appeal had occurred solely due to the medical exigencies which is a sufficient cause. Ld. AR also admits that

MAMTA UPPADHYAY,SEHORE vs. ITO SEHORE, SEHORE

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshimamta Uppadhyay, Ito Sehore बनाम/ 1 Np Uppadhyay Nehru Vs. Colony Station Road 466001 Madhya Pradesh India, Sehore (Pan:Acjpu1481E) (Appellant) (Respondent) Assessee By Ms Saniya Farhaz Memon, Ca Revenue By Sh. Ashish Porwal, Sr.Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R

section 271(1)(b) is bad in law and should be annulled. Ground 2. That in the facts and circumstances of the case the penalty order and appellate order is passed without giving any opportunity to the appellant which is bad in law and against the principles of natural justice. 3.Ground The Appellant craves leave to add, amend, alter vary

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. Andritz Hydro Private Ltd. ITANo.198 & 199/Ind/2020 13. Brief facts of the case as culled out from the records are that the assessee co. has two business units viz. Mandideep Unit near Bhopal and Prithla Unit near Faridabad. Till 2008, these units were housed under 2 separate companies

INCOME TAX OFFICER INDORE 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

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

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

48,794/-) was made as there were no supporting bills and the vouchers in support of the expenses/expenditure made. That the aforesaid assessment order was made u/s 143(3) of the Act, and that the Page 2 of 10 Kishan Assudani ITA No.749/Ind/2024 - A.Y. 2017-18 same bears No.ITBA/AST/S/143(3)/2019-20/1023119067(1) dated 26.12.2019 which is hereinafter referred to as the “impugned

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

SHRI LEELAHAR PALASIYAWALA,INDORE vs. THE ITO 4(4), INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Leeladhar Palasiyawala, Pr.Cit-1, Village Kalariya, Post Indore बनाम/ Kalariya, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Bqdppo511K Assessee By Shri Ashish Goyal, Ca & Shri N. D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.10.2023 Date Of Pronouncement 19.12.2023

condone the delay, allow this appeal and proceed for hearing. Page 2 of 16 Leeladhar Palasiawala, Indore, vs. Pr. CIT –I, Indore. ITA No. 346/Ind/2022 – AY 2015-16 4. Brief facts are such that the assessee filed return of income of relevant assessment-year which was subjected to scrutiny-assessment and the AO completed assessment u/s 143(3). Subsequently

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

DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, BHOPAL vs. SH. PRAKASH CHANDRA GUPTA, BHOPAL

In the result the “impugned order” is sustained on the first

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit, Prakash Chandra, बनाम/ Bhopal 16/244, Kings Vs. Shopping Centre, Mp Nagar, Zone-I, Bhopal-462011 Madhya Pradesh (Pan:Aappg5194E)

section 68. As a result, ground no 2 is partly allowed. (5). In result, the appeal is partly allowed. 4. That the Revenue being aggrieved by the “Impugned order” has preferred the instant appeal before this Tribunal and has raised the following grounds of appeal in the Form No. 36 against the “Impugned order” which are as under:- “1. Ground

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

condoned. 4. The assessee has raised following grounds of appeals. “1. The ld. Commissioner of Income Tax (Appeals) erred in confirming disallowance made by CPC,IT Department Bengaluru vide order passed u/s 154 without providing any opportunity to object the proposed rectification on account of cash payments to MPPKVVCL (a government agency for Power Distribution) and which providing were