AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

condone the delay in Registration of the Trust. However, the CBDT has extended the above time limits by invoking section 119 of the Act by issuing circular No. 8 of 2022, dated 31-03- 2022 extending the time limit upto 30th September, 2022. It is thereafter by circular No. 6 of 2023 dated 24- 05-2023 clarified as follows:- “7

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

Appeals are dismissed

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

7 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 which shows that the counsel is not a novice, he is a well experience professional. Referring to Ld. AR’s assertion, he submitted that the previous counsel was regularly handling assessee’s matters uptill the year 2020. In such a situation

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE DCIT 1(1), BHOPAL

Appeals are dismissed

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

7 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 which shows that the counsel is not a novice, he is a well experience professional. Referring to Ld. AR’s assertion, he submitted that the previous counsel was regularly handling assessee’s matters uptill the year 2020. In such a situation

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

section 80AC approach the CBDT for condonation of delay in furnishing the return of income. The CBDT has considered the matter/grievance of the assesses and directed the CCsIT/DGsIT to consider the applications for condonation of delay in para 2 to 7

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. 14 The Apex Court in Ajay Dabra Vs Pyare Ram & Ors (SC)-SLP(C) No 15793 dated 31.01.2023 noted that "What we have here is a pure civil matter. An appeal has to be filed within the stipulated period, prescribed under

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. 14 The Apex Court in Ajay Dabra Vs Pyare Ram & Ors (SC)-SLP(C) No 15793 dated 31.01.2023 noted that "What we have here is a pure civil matter. An appeal has to be filed within the stipulated period, prescribed under

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

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

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

condone the delay. The appeal is admitted and taken up for hearing. 3.2 In so far as merits of the case are concerned it was submitted that the impugned assessment order is under section 144 of the Act. There was only apart compliance on 03.12.2021 which was covid period. ROI was not filed in response to notice dated 31.03.2021 within

ABDE ALI,INDORE vs. ITO , BURHANPUR

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

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

condone the delay. The appeal is admitted and taken up for hearing. 3.2 In so far as merits of the case are concerned it was submitted that the impugned assessment order is under section 144 of the Act. There was only apart compliance on 03.12.2021 which was covid period. ROI was not filed in response to notice dated 31.03.2021 within

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

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

section 249 of the\nIncome Tax Act. Meanwhile the appellant was of the opinion that his\ncase was being duly handled with due diligence and care by his\nauthorized representative. It was only when the penalty notices\nwere furnished to him, he came to realize that no appropriate\nresponse was fled during the assessment proceedings and no\nappeal was filed

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

7 days as per\ntreating consultant Dr Praveen\nAgrawal\nAlso underwent CT Brain and Face\nscan as the jaw was also disbalanced\nMedical Certificate dated\n20.02.2016 [PB 6-22]\n2016-17\nHe was on Bed as was plastered on\nLeft leg\nHis Jaw got replaced and underwent\nPlastic surgery.\nHe could not speak and completely\nlost control over business.\nPage

BSM SHELTER ESTATE INDIA PRIVATE LIMITED ,INDORE vs. INCOME TAX OFFICER 1(3), INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

condoning delay. We find that section Page 7 of 10 BSM Shelter Estate India Private Limited ITA Nos. 290& 291/Ind/2024

BSM SHELTER ESTATE INDIA,INDORE vs. INCOME TAX OFFICER 1(3), INDORE , INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

condoning delay. We find that section Page 7 of 10 BSM Shelter Estate India Private Limited ITA Nos. 290& 291/Ind/2024

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

delay of 7 years & 104 days was not condoned by Bench. 5. We have considered rival contentions of both sides and perused the orders of lower-authorities as well as the material held on record to which our attention has been drawn. At first, we refer section

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

Section 3 of the Limitation Act; I.T.A. No.511/Ind/2024 11 Assessment Year: 2014-15 (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay

AMIT VYAS,UJJAIN vs. INCOME TAX OFFICER 2(1), UJJAIN , UJJAIN

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Amit Vyas, Income-Tax Officer, 103, Raghukul Apartment, 2(1), बनाम/ Kshpanak Marg, Ujjain Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aefpv4664L Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 09.09.2024

section 249 of the Act as both the provisions stipulate that after expiry of stipulated period of limitation as per provisions of the relevant Act, if the court satisfied that there was a “sufficient cause” for non-representing the appeal within prescribed period, then the appeal may be admitted for hearing on merits by condoning the delay.” 6.3 Further

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

section 250(6). Therefore, the impugned first\nappeal-orders passed by Ld. CIT(A) deserves to be set aside. In so far as the\nreasoning of non-prosecution before CIT(A) is concerned, Ld. AR narrated\nthe very same physical and financial setbacks/challenges faced by assessee\nas stated by assessee in the applications for condonation of delay. However

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

section 250(6). Therefore, the impugned first\nappeal-orders passed by Ld. CIT(A) deserves to be set aside. In so far as the\nreasoning of non-prosecution before CIT(A) is concerned, Ld. AR narrated\nthe very same physical and financial setbacks/challenges faced by assessee\nas stated by assessee in the applications for condonation of delay. However

GORELAL PARMAR,BHOPAL vs. ITO 2(5), BHOPAL

In the result appeal of the assessee is allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Gorelal Parmar, Ito 2(5), 8, Hoshangabad Road, Bhopal Arvind Vihar, Vs. Baghugliya, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkxpp3183R Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024 O R D E R

Section 249(2) of the Income Tax Act, 1961.” 5.2 Thus due to the reasons of not filing the application for condonation of delay the CIT(A) has declined to condone the delay in filing the appeal. It is pertinent to note that CIT(A) has not issued any notice to the assessee much less a show cause notice before