VINAYAK CARE SOLUTATION (P) LTD.,MUMBAI vs. THE OTO WARD 3(2), BHOPAL

In the result appeal of the assessee is allowed for

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

condoning the delay of short duration and a stricter approach where the delay is inordinate- Collector (L.A.) v. Katiji (1987) 2 SCC 107, N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123 and Vedabai v. Shantaram Baburao Patil (2001) 9 sec 106." 9. The meaning to be assigned to the expression "sufficient cause" occurring in Section

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

7 SC 124 (SC) wherein it was observed that condonation of delay is matter of discretion of the court. Section

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 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/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 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

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

In the result, the appeal filed by the assessee is dismissed as barred by

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

section 249 of the Income Tax Act. Meanwhile the appellant was of the opinion that his case was being duly handled with due diligence and care by his authorized representative. It was only when the penalty notices were furnished to him, he came to realize that no appropriate response was fled during the assessment proceedings and no appeal was filed

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

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

7. The grounds of appeal raised by the appellant have been fleď as under: With AY 2017-18. Assessee is registered u/s 124/12AA of the IT Act 1961. Copy of Certificate from the Principal Commissioner of Income-tax, Bhopal is enclosed. It is submitted that there was snake white ling ITR wherein Assessee has claimed exemption

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

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, 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

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

7-6-2018 Appeal order of learned CIT (A) -1Bhopal rejected PB No 6-8 u/s249(2) that appeal is not maintainable. 13-7-2018 Date of fresh application under section 154 filed before AO PB No 9-10 seeking rectification of CPC order S Kalindi Palace 2. Being aggrieved with the said order the appellant is in appeal

M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC ,NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & T.R. Senthil Kumar

7. We find that as per section 249(3) of the Act, Commissioner (Appeals) has discretionary power to condone delay

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