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

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

68 required as per Rule\n129 in accordance of the provisions of section 270AA of the Act\nfor immunity from penalty proceedings u/s 270A, hence order\nu/s 270AA(4) cannot be passed in the case of the assessee and\nimmunity from imposition of penalty cannot be granted to the\nassessee. The case laws quoted by the assessee have been\nconsidered

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

68 required as per Rule 129 in accordance of the provisions of section 270AA of the Act for immunity from penalty proceedings u/s 270A, hence order u/s 270AA(4) cannot be passed in the case of the assessee and immunity from imposition of penalty cannot be granted to the assessee. The case laws quoted by the assessee have been considered

KHOJEMA BOHRA,INDORE vs. INCOME TAX OFFICER, NFAC, DELHI

Appeals are allowed

condone the delay as assessee has\nshown sufficient\ncause. The delay is bonafide too.\nAccordingly we admit the appeal. The Ld. AR submitted that\nthe issue under second appeal of addition is a covered issue\nby several orders & decisions of this Tribunal. The same may\nbe noted. Per contra the Ld. DR appearing for & on behalf of\nthe Revenue contended

ARP SECURITIES LIMITED,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result appeal of the assessee is allowed for statistical

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

section 144 of the Income Tax Act, 1961, as against the return income of Rs. 1,25,550/-. 5. The Ld. CIT(A) erred in law and facts of the case and confirmed the action of the Ld. Assessing Officer in making an addition on information obtained during the course of assessment proceedings u/s 153A/143(3) in the case

SATISH KUMAR RADHESHYAM CHOUDHARI,INDORE vs. INCOME TAX OFFICER, INDORE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

condoning the delay in filing the appeal due to factors beyond the control of appellant. The Appellant prays that the impugned order rejecting the appeal being unjustified, unwarranted and uncalled for be directed to be quashed and appeal being remanded back to CIT(A) for hearing on merits. 2 On the facts and circumstances of the case

NETINK TECHNOLOGIES PRIVATE LIMITED,BHOPAL vs. DCIT/ACIT 3(1), BHOPAL

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshinetink Technologies Dcit/Acit 3(1), बनाम/ Private Limited, Bhopal Vs. Plot No.6, Behind Congress Bhawan, Shivaji Nagar, Bhopal (Pan:Aaecn4127C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 11.09.2025 आदेश / O R D E R

condoned. 5.1.6 Further, the language used in section 249(3) is sufficient cause" and not "reasonable cause". 'Sufficient cause' is much more stringent that the term 'reasonable cause' and even if a cause is reasonable, it has to be ascertained whether it was a sufficient cause or not. 5.2 On the basis of the circumstances of the case

ARP SECURITIES LIMITED,INDORE vs. INCOME TAX OFFICER- 1(1), INDORE

In the result appeal of the assessee is allowed for statistical\npurpose

condoned the delay in filing the appeal, finding sufficient cause. On merits, the Tribunal found the \"impugned order\" to be not meritorious and set it aside. The case was remanded back to the Assessing Officer for a de novo assessment.", "result": "Partly Allowed", "sections": [ "253", "250", "147", "144", "144B", "68

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)

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 declaring a total income of Rs. 8,73,380/-. The case was selected under scrutiny

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)

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 declaring a total income of Rs. 8,73,380/-. The case was selected under scrutiny

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

delay of\n78/74 days is condoned taking into account the explanation given by\nassessee in above application in the light of Collector, Land Acquisition Vs\nMst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 having settled\nthe law long back that all such technical aspects must make a way for the\ncause of substantial justice.\n4. Brief facts

RAMRATI SAHU,BHOPAL vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purpose

section 250 had already been passed on 27/06/2024 for Assessment Year\n2014-15. This was the first time the appellant became aware of the said order.\nThe delay in filing the appeal is neither deliberate nor due to negligence, but is caused due\nto bona fide reasons arising from the appellant's age, unfamiliarity with, electronic\ncommunication, and the unfortunate

RADHESHYAM,VILLAGE SEVDA , ASHTA vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshiradheyshyam, Cit (A), बनाम/ Village Sevda, Nfac Vs. Ashta, Delhi Madhya Pradesh (Pan:Cezpr5392R) (Assessee/Appellant) (Revenue/Respondent) Assessee By None Revenue By Shri Ashish Porwal, Dr Date Of Hearing 25.09.2025 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/250/2023- 24/1059089386(1) dated 27.12.2023 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

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

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

68 days. Ld. Counsel for the assessee submitted that the delay in filing the appeal is due to country-wide lockdowns imposed by the government in wake of Covid-19 outbreak and taking cognizance of the same the government had introduced the taxation and other laws (Relaxation and Amendment of Certain Provisions) Act 2020 in order to relax/extend the statutory

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

section 68 of the I.T. Act. The assessee has not filed any documents to prove the genuineness & creditworthiness of the transactions made by him during the financial year 2012-13 relevant to A.Y.2013-14. Thus, I have no alternative but to complete the exparte assessment u/s. 144 r.w.s.147 of the Income Tax Act, 1961. 2.7 The Ld. A.O in the assessment

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

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

68, the CIT(Appeals) observed that the Assessing Officer had examined the issue in detail and that the assessee had failed to discharge the statutory onus of proving creditworthiness of the lenders and genuineness of the loan transactions. In the absence of any effective rebuttal or evidence from the assessee during appellate proceedings, the CIT(Appeals) upheld the addition made

JASTEJ GOROWARA,BHOPAL vs. CIT(A), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

68, the CIT(Appeals) observed that the Assessing Officer had examined the issue in detail and that the assessee had failed to discharge the statutory onus of proving creditworthiness of the lenders and genuineness of the loan transactions. In the absence of any effective rebuttal or evidence from the assessee during appellate proceedings, the CIT(Appeals) upheld the addition made