MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

delay in filing in appeal may please be condoned since the assesse was under the bonafide belief that the protective assessment would automatically be cancelled since the Hon. Tribunal has upheld the substantive assessment. 2. The Ld. CIT (A) NFAC has erred in passing the order ex-parte since majority of the notices were uploaded on portal during the pandemic

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

delay in filing in appeal may please be condoned since the assesse was under the bonafide belief that the protective assessment would automatically be cancelled since the Hon. Tribunal has upheld the substantive assessment. 2. The Ld. CIT (A) NFAC has erred in passing the order ex-parte since majority of the notices were uploaded on portal during the pandemic

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

delay in filing in appeal may please be condoned since the assesse was under the bonafide belief that the protective assessment would automatically be cancelled since the Hon. Tribunal has upheld the substantive assessment. 2. The Ld. CIT (A) NFAC has erred in passing the order ex-parte since majority of the notices were uploaded on portal during the pandemic

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

delay in filing in appeal may please be condoned since the assesse was under the bonafide belief that the protective assessment would automatically be cancelled since the Hon. Tribunal has upheld the substantive assessment. 2. The Ld. CIT (A) NFAC has erred in passing the order ex-parte since majority of the notices were uploaded on portal during the pandemic

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

PRADEEP KUMAR LUNIA,INDORE vs. NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2012-13 Shri Pradeep Kumar N.F.A.C., Lunia, Delhi बनाम/ 79, Kanchan Bagh, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aarpl6197Q Assessee By Ms.Ruchira Singhal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 15.05.2024

delay of one day in filing the appeal is condoned. 5. The assessee has raised the following grounds of appeal :- 1. That the Ld. CIT(A) erred in dismissing the appeal filed by the appellant for non-prosecution and thereby confirming the addition made by the AO. That on the facts and in the circumstances of the case, the said

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

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

Appeals are allowed

133A of the\nIncome Tax Act was issued by the JDIT (Investigation) for survey\nPage 4 of 13\nKhojema Bohra\nITA No. 812 & 814/Ind/2024 - A.Y.2014-15 & 2013-14\nproceedings. It was found by the authorized officers of the survey\nteam that the given address is located in a small village lane\nwhere no company office or building, factory shed or factory