SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

57(iv). As the appellant failed to furnish any supporting documents, the assessing officer computed the Page 4 of 13 Sitaram Muchhala ITA No. 661/Ind/2025 - A.Y.2018-19 capital gains with the cost of acquisition and Improvement taken as nil and added Rs.24,79,657 to total income under Section 45. 1. The final assessed income was determined at Rs.33

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. 44,32,850/- made by the AO out of deduction of interest expenditure claimed by assessee u/s 36(1)(iii). Page

SHIVNARAYAN RAJPUT,HOSHANGABAD, MADHYA PRADESH vs. INCOME TAX OFFICER WARD 1 ITARSI, AAYKAR BHAWAN, ITARSI

In the result appeal of the assessee is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshishivnarayan Rajput, Ito, Ward-1, बनाम/ House No.33

section 147 for re-opening of assessment is invalid, arbitrary and without any substance as there has been no 'escapement of income' and the same has not been corroborated by the assessing officer. 2.1 That the Learned AO had no substantial rational behind the re-opening of assessment and merely a ground of assumption or suspicion is not adequate

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

section, but if issued, then it is illegal. Hence liable to be cancelled. The Appellant prays that the said appeal be admitted and adjudicated on merits. 9. In Ground No. 1, the assessee claims that the Ld. CIT(A) was not justified in not condoning delay in filing first-appeal before him. Referring to Para No. 4 of the order

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

section, but if issued, then it is illegal. Hence liable to be cancelled. The Appellant prays that the said appeal be admitted and adjudicated on merits. 9. In Ground No. 1, the assessee claims that the Ld. CIT(A) was not justified in not condoning delay in filing first-appeal before him. Referring to Para No. 4 of the order

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

section, but if issued, then it is illegal. Hence liable to be cancelled. The Appellant prays that the said appeal be admitted and adjudicated on merits. 9. In Ground No. 1, the assessee claims that the Ld. CIT(A) was not justified in not condoning delay in filing first-appeal before him. Referring to Para No. 4 of the order

SHREERAM CONSTRUCTIONS,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshishreeram Construction, Commissioner Of बनाम/ Shop No.2,New Shri Ram Income-Tax Vs. Parisar, Phase I Khajuri Kala, (Appeals) Bhopal, Bhopal (Pan:Abgfs5939P) (Appellant) (Respondent) Assessee By Shri Govind Rinwa, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023- 24/1055303506(1) dated 22/08/2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein

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

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

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

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNA vs. THE ACIT-1(1), INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

delay is condoned. 5. The assessee is engaged in the business of Tyre and Allied Products manufacturing. The assessee has taken Radial Tyre Manufacturing Technology and use of Bridgestone brand of manufactured products for its entrepreneurial venture in India. The assessee filed original return of income on 27.11.2015 declaring total income at Rs. NIL. On perusal of Form 3CEB filed