THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

Condonation of Delay 2. The learned CIT-DR submitted that due to office procedure for filing appeal, the appeal against the order of learned CIT-3, Bhopal dated 27.08.2021; the appeal could be filed on 15.11.2021 with the delay of 8 days. The learned AR in all fairness, excepted that the delay of 8 days has been cause

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

Condonation of Delay 2. The learned CIT-DR submitted that due to office procedure for filing appeal, the appeal against the order of learned CIT-3, Bhopal dated 27.08.2021; the appeal could be filed on 15.11.2021 with the delay of 8 days. The learned AR in all fairness, excepted that the delay of 8 days has been cause

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

Appeal of the assessee is allowed for statistical purpose

Loss from house property set off carried\nfrom AY-2013-14\nTotal House property income.\nRs.0.93.700/-\nRs.1.58.300/-\n2.11 That the Ld. A.O basis above computed total income of the\nassessee as follows:\nIncome from House property.... Rs.1,58,300/-\nBusiness income....\nRs.6,42,021/-\nIncome from other sources...\nRs.56.265/-\nRs.8,56,586/\nAdd: Long term capital gain\nas per para

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

In the result appeal of the assessee is dismissed

condone the delay which had occurred\nwhile filing the first appeal before the Ld. CIT(A) as the assessee\nherein is a Merchant Navy Officer and by the very nature of his\njob he is required to be on the sea on a ship. The assessee herein\nPage 9 of 22\nis not gaining anything by causing the delay

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX CPC, BHOPAL MADHYA PRADESH

In the result, the appeal of the assessee is allowed for\nstatistical purpose

condoning the delay in filing of appeal\nwithout properly appreciating the facts of the case.\n3. That the Ld. CIT erred in confirming the additions by way of\nadjustment while processing the return u/s.143(1) of Rs.\n1,45,55,100/- on account of contribution to provident fund, ESICGST\nwithout properly appreciating the facts of the case and submissions\nmade

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

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BHOPAL

In the result, the appeal of the assessee is allowed for\nstatistical purpose

condoning the delay in filing of appeal\nwithout properly appreciating the facts of the case.\n3. That the Ld. CIT erred in confirming the additions by way of\nadjustment while processing the return u/s.143(1) of Rs.\n1,45,55,100/- on account of contribution to provident fund, ESICGST\nwithout properly appreciating the facts of the case and submissions\nmade

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

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

set aside. 9. The appellant denies liabilities of interest u/s 234 A, B & C. 10. That the appellant craves leave to add, amend, alter, delete all or to modify any of above grounds and to pursue any other or further grounds as may be required.” 3. The Ld. AR of the assessee has submitted that CIT(A) has dismissed

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

condoned the delay in filing the present appeal. The assessee has raised following grounds: “1. That on the facts and in the circumstances of the case and in law, the Ld Pr. CIT erred in setting-aside the order as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

SCIENCE FORUM FOR RURAL DEVELOPMENT AND RESEARCH TAKSHSHILA JUNIOR COLLEGE,UJJAIN vs. CIT(A), UJJAIN

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15

Delay condoned. Matter admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 That the return of Income (ROI) for Assessment Year 2014- 15 was filed on 31.10.2014 declaring total income at Rs.NIL. 2.2 That the case of the assessee was selected under scrutiny and assessment was done u/s 143(3) of the Act on 29.12.2016 and assessed income

ADIM JATI SEWA SAHAKARI SAMITI MARYA KHEDI SAWLIGAD,KHEDISAWLIGARH (BETUL) vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT (FACELESS UNIT)

Appeals are allowed as and by way of remand\nback to the file of CIT(A)

set\naside by this Tribunal in exercise of its Appellate jurisdiction. The\nLd. AR interalia further contended that while it is true that there\nwas a delay of 65 days in filing the first appeal before Ld. CIT(A)\nu/s 246A of the Act but they had shown a reasonable & sufficient\ncause for delay & had requested

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

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

condoning the delay in filing of appeal even when there was justifiable reason for delay in filing of the said appeal\n\n2. That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in making addition of Rs.\n\n17,11,287/- to the total income of the appellant on account

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

KISHAN ASSUDANI,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, 3(1), BHOPAL, BHOPAL

Appeal of the assessed is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshikishan Assudani, Acit 3(1), बनाम/ Prop. Kishan Assudani, Bhopal Vs. Plot No.6, Mainroad, Gandhi Nagar, Bhopal (Pan:Aeupa8876Q) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 10.09.2025 आदेश / O R D E R

loss account, merely on guess work, conjectures and surmises, without considering and appreciating the material fact that all the expenses claimed by the appellant were genuine, fully vouched and were incurred wholly and exclusively for the purpose of business only and therefore the same were allowable under the provisions of s.37(1) of the Act. 7. That, the appellant further

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

condone the delay of 45 days in filing the appeal. Matter admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 That as and by way of Assessment Order bearing Number :- ITBA/AST/S/147/2023-24/1053047716(1) dated 22.05.2023 the assessee’s total income was determined/computed at Rs.33,29,641/- in terms of Section 147 r.w.s. 144B of the Act. The aforesaid assessment order