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

VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

condoned.\n3.5 Ld. DR for Revenue left the matter to the wisdom of Bench without\nraising any objection.\n3.6 We have considered the explanation advanced by assessee and in\nabsence of any contrary fact or material on record, the assessee is found to\nhave a “sufficient cause” for delay in filing present appeal as explained by Ld.\nAR. We find

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

AVDHESH,PATEL NAGAR vs. INCOME TAX OFFICER, DHAR

Appeal is allowed for statistical purpose

condonation of delay for the\nwisdom of bench without raising any objection. He, however, agreed that the\npresent case is suitable for remanding back to the file of AO since (i) the\nassessment-order is ex-parte u/s 144, (ii) the assessee has filed a new\nevidence by way of bank-certificate, and (iii) the assessee is admitting to\npossess

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

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

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

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

section 50C(1) of\nthe Income Tax Act.\n2.7 The assessee vide reply dated 16.02.2021 received\nelectronically on -16.02.20121 stated \"We have gone through\nthe entire sale deed and not in a position that how the\namount of Rs.47,89,200/- for each sale deed has been\ndetermined. The sale deed was executed by us for sale value\nof Rs.36

MANI AGRAWAL,INDORE vs. ITO-3(3), INDORE, INDORE

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Borad & Paresh M. Joshiआयकर अपील सं. / Ita No.283/Ind/2025 Assessment Year : 2012-13 Mani Agrawal, Vs. Income Tax Officer, 4/304, Shalimar Malwa 3(3), Indore Enclave, Ab Road, Indore Pan – Ajzpa 3110 D Appellant Respondent

section 5 of the Limitation Act may also look into the prima facie merits of an appeal. A liberal approach may 3 Mani Agrawal be adopted when some plausible cause for delay is shown. Hon’ble Supreme Court in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condoned delay of 1537 days

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

ILIYAS,KHARGONE vs. INCOME TAX OFFICER, DELHI

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiiliyas, Nfac, बनाम/ 56, Khargone Road Bedia, Delhi Vs. Khargone

56, Khargone Road Bedia, Delhi Vs. Khargone (PAN: ACFPI8543M) (Appellant) (Revenue) Assessee by Shri S.N. Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2025 Date of 22.04.2025 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act (hereinafter

GIRIRAJIJI RAGHUNANDAN SHIKSHA PRASAR AND VIKAS SAMITI ,INDORE vs. ITO ( EXEMPTION), BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2009-10 Shri Girirajji Income-Tax Officer Raghunandan Shiksha (Exemption), Prasar & Vikas Samiti, Bhopal बनाम/ 45, Vaishali Nagar, Vs. Kotra Sultanabad, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaba59632G Assessee By Shri S.N.Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.02.2024 Date Of Pronouncement 13.02.2024

delay of 49 days in filing the appeal is condoned. 5. The assessee has raised the following grounds of appeal :- (i) That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in passing order u/s 250 of the Act in the case of the appellant for assessment year 2009-10 without

KETAN KHANDELWAL ,GHATTABILLOD vs. ITO, DHAR

Appeal is allowed for statistical purpose, subject

Bench: Shri B.M. Biyani & Shri Paresh M. Joshishri Ketan Khandelwal, Ito, Khandelwal Sales, Main Dhar बनाम/ Road, Post- Ghatabillod, Vs. Dist-Dhar (Assessee/Appellant) (Revenue/Respondent) Pan: Atypk0058M Assessee By Shri Arnik Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 5. The background facts leading to present appeal are such that the assessee-individual is engaged in trading business of cement, building material, etc. The AO, on the basis of information in his possession revealing that

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

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 for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income