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

unexplained money u/s 69A. 5 The ld CIT(A) was not justified in confirming the application of section 69A moreover adopting section 115BBE. 6. The appellant carves leave to add, amend or modify any of the grounds of appeal.” 3. The Ld. AR of the assessee has submitted that the appeal of the assessee has been dismissed

SEEMA SINHA,INDORE vs. ITO-4(4), BHOPAL, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Seema Sinha Ito-3(4) C-508, Shehnai Residency Bhopal Vs. A.B. Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Alups4142A Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Harshit Bari , Sr. Dr Date Of Hearing 18.03.2024 Date Of Pronouncement 18.03.2024

condoning the delay in filing of appeal and consequently, also erred in not admitting such appeal without properly appreciating the facts of the case. ITANo.499/Ind/2023 Seema Sinha 2 That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in upholding the validity of reassessment proceedings initiated under section

DILIP BUDHADEV,INDORE, MADHYA PRADESH vs. THE ITO, SENDHWA, SENDHWA, MADHYA PRADESH

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

unexplained money\nunder section 69A r.w.s.115BBE of the Act even when only th\npeak balance could have been subject to tax\n5. The appellant reserves the right to add, alter and modify the\ngrounds of appeal as taken by him\n6. That on the facts and in the circumstances of the case and in\nlaw, the Ld CIT(A) erred

PURSHOTTAM RATHORE,RATLAM vs. ITO 1(2), UJJAIN

Appeal is partly allowed

condone delay and admit this\nappeal.\n5. Ld. AR next submitted that it is true that the assessee was unable to\ncomply with notices issued by AO during assessment-proceedings and\ntherefore the AO made addition of Rs.16,69,500/- by treating entire amount\nof deposits in bank a/c as unexplained money

VIPUL JAIN,INDORE vs. THE INCOME TAX OFFICER, 5(2), INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivipul Jain Ito, 5(2) 18, Ganesh Colony, Rambag Indore Vs. Mp (Appellant / Assessee) (Respondent/ Revenue) Pan: Agnpj8206E Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2024 Date Of Pronouncement 29.04.2024

delay of 129 days in filing the present appeal is condoned. 6. The assessee has raised following grounds of appeal: “1.That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deciding the appeal ex-parte without giving proper opportunity of being heard to the appellant. 2 That on the facts

SHAFIQUE MOHAMMAD,BHOPAL vs. ITO 3(1) BHOPAL, INCOME TAX DEPARTMENT BHOPAL

Appeal is allowed for statistical purpose, subject

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Shafique Mohammad, Ito-3(1) Hno.40, Rahat Manzil, Bhopal Street No.2, Noor Mahal, बनाम/ Imamigate, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Ctppm6867D Assessee By Ms. Sania Farhaz Memon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

delay in filing appeal is condoned and the appeal is taken for hearing. 3. The background facts leading to present appeal are such that the assessee-individual did not file any return of income of AY 2014-15. The AO, on the basis of information in his possession revealing cash payment of Rs. 11,15,000/- having been made

TILAK KUMAR MALVIYA,JHABUA vs. ITO-2, RATLAM, RATLAM

Appeal is partly allowed as mentioned above

money u/s 69A r.w.s. 115BBE. Aggrieved, the assessee carried\nmatter in first-appeal before CIT(A). During proceeding of first-appeal, the\nCIT(A) found that the assessee's appeal was time-barred having been filed\nafter inordinate delay. The CIT(A) further observed, in para 3.4 of impugned\norder, that the assessee has failed to explain such inordinate delay

SURESH KUMAR,MANAS BHAWAN, RNT MARG, INDORE vs. ITO, BURHANPUR, INDORE

In the result we are of the considered

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Kumar, Ito –Burhanpur. बनाम/ 112, Manas Bhawan, Vs. 11 Rnt Marg, Indore (Pan: Eekps7728B) (Appellant) (Respondent) Assessee By Shri Pankaj Shah & Soumya Bumb, Cas Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.01.2026 Date Of 22.01.2026 Pronouncement आदेश/ O R D E R

unexplained money u/s 69A. As per the section 69A of the IT Act, 1961 "Where in any financial year the assessee is found to be the owner of any money, bullion, jewellery or other valuable article and such money, bullion, jewellery or valuable article is not recorded in the books of account, if any, maintained by him for any source

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

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

delay is hereby condoned in the interest of justice with respect\nto the impugned cases listed before us.\nOn merits:\nITA No. 580/Ind/2025 (A.Y. 2016-17)\n4.\nThe Assessee has raised the following grounds of appeal:\n\"1.\nThat having regard to the facts and circumstances of the case, Ld. AO has\nerred in law and on facts in making

KAMLESH KOUSHAL,INDORE vs. INCOME TAX OFFICER, 1(2), INDORE

condone the delay. The appeal\nis admitted & taken up for hearing.\n3.2\nIt was then submitted by the Ld. AR that Return of\nIncome was not e-filed u/s 139 of the Act. The Ld. AR has placed\non record of this Tribunal a paper book containing pages 1 to\n173. Basis paper book page 49 it was demonstrated that

PRABHA TRIPATHI L/R OF LATE RAGHAV RAM TRIPATHI,BHOPAL vs. INCOME TAX OFFICER 2(1), BHOPAL

Appeal is allowed for statistical purpose

condonation of delays with her affidavits\non stamp papers. The affidavit filed in ITA No. 36/Ind/2025 of AY 2011-12 is\nscanned and re-produced below for an immediate reference and similar\naffidavit has been filed for ITA No. 37/Ind/2025 of AY 2012-13 except\nchange of certain dates:\nAPPELLANT\nLATE SHRI RAGHAV RAM TRIPATHI\nLEGAL HEIR: PRABHA TRIPATHI

NIKITA GUPTA,ALIRAJPUR vs. ITO-2, RATLAM, RATLAM

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

Bench: Dr. Manish Borad & Shri Paresh M Joshinikita Gupta, Income Tax Officer-2, C/O Lb Gold, Ratlam Csa Marg, Vs. Alirajpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpg0456K Assessee By Shri Milind Wadhwani, Ar Revenue By Ms. Ila Parmar Cit-Dr With Shri Nihar Sahu Date Of Hearing 23.10.2025 Date Of Pronouncement 24.10.2025 O R D E R Per Dr. Manish Borad, Am:

condone the delay of 7 days and admit the appeal for adjudication. 3. At the outset Ld. Counsel for the assessee submitted that the only addition made is towards unexplained cash deposit during the demonetization period. He submitted that Central Board of Direcrt Taxes (CBDT) vide Instruction No.3/2017 dated 21.02.2017 has 2 Nikita Gupta directed the revenue authorities that

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

delay is hereby condoned in the interest of justice with respect\nto the impugned cases listed before us.\nOn merits:\nITA No. 580/Ind/2025 (A.Y. 2016-17)\n4.\nThe Assessee has raised the following grounds of appeal:\n\"1.\nThat having regard to the facts and circumstances of the case, Ld. AO has\nerred in law and on facts in making

AVDHESH,PATEL NAGAR vs. INCOME TAX OFFICER, DHAR

Appeal is allowed for statistical purpose

money and how income is taxable u/s 69A of\nthe Income Tax Act, 1961.\"\n2.\nThe registry has informed that the present appeal has been filed on\n11.11.2024 against impugned order dated 14.09.2023 of first-appeal passed\nby Ld. CIT(A), therefore it is delayed by about 1 year and hence time-barred.\nLd. AR for assessee firstly submitted that