RAINA GARG,BHOPAL vs. CIT(A), DELHI

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Raina Garg, Ito-4(1), Prop. M/S. Garg Trading Bhopal Company, बनाम/ Purana Kabadkhana, Vs. Jumerati, Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Aawpg4732F Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2024 Date Of Pronouncement 12.02.2024

250/- being payment of VAT on sale of vehicle be held to be unreasonable and unjustified. The disallowance made be deleted. (5) In the alternative and without prejudice to the grounds stated above the additions and disallowances made by the ld. AO and upheld by Ld. CIT(A) be held to be high and unreasonable and be suitably reduced

KAMLESH MOTWANI,BHOPAL vs. DCIT-2(1),BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

section 250(6). Therefore, the impugned first\nappeal-order passed by Ld. CIT(A) deserves to be set aside.\n5.\nLd. AR next submitted that the assessment-order passed by AO is also\nex-parte u/s 144 wherein the AO has made a total addition of Rs.\n2,43,18,080/- [Disallowance

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved whopping addition and the AO considered his additions on sound footing

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved whopping addition and the AO considered his additions on sound footing

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of Return Under Section 139(1).

250/-. Thereafter, CPC Bangalore processed the return and an intimation under section 143(1) of the Act was passed on 18-04-2020. The income was assessed at ₹ 14,13,310/- in the said intimation by making disallowance of claim of ₹ 2,27,067/- in respect of employee’s contribution towards provident fund and ESIC which was paid beyond

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 187/Ind/2021 A.Y. 2019-2020 Page No 2 Kwality Motel Shiraz vs. Asst. Director of Income Tax “1. On the facts and circumstances of the case National Faceless Appeal Centre [NFAC], New Delhi has erred in confirming

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

In the result appeal of the assessee is allowed

disallowance\nof deduction claimed under section 80P of the Act am the Ld. CIT(A), NFAC,\nDelhi vide order dated 27-12-2022 passed under section 25 of the Act\ndismissed the appeal filed by the society.\n3. The said order passed by the Ld. CIT(A), NFAC, Delhi was served on the\nregistered E-Mall of the society which

NAVNEET KUMAR SANCHETI,BHOPAL vs. CIT(A), DELHI

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2013-14 Navneet Kumar Sancheti Nfac Prop. M/S Navnet Kumar Delhi बनाम/ Sancheti, Krishi Upaj Vs. Mandi Ashta (Assessee/Appellant) (Revenue/Respondent) Pan: Acnps5570J Assessee By Shri Govind Rinwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.01.2025 Date Of Pronouncement 23.01.2025

250 of the Income Tax Act, 1961 dated 18.04.2024, which has emanated from the order of the Assessing Officer dated 22.03.2016 passed u/s 143(3), ITO, Sehore. 2. The grounds of appeal taken by the assessee in the memorandum of appeal are as follows: Page 1 of 7 Navneet Kumar Sancheti ITA No. 495/Ind/2024 – AY 2013-14, “1.That the disallowances

VRAHATAKAR SAHAKARI SANSTHA MARYADIT AMLETHA,AMLETHA vs. ITO-1, RATLAM

Appeal is allowed for statistical purpose

section 250(6).\n4. Ld. AR has also filed a \"Written-Submission\" as well as an\n\"Application for additional evidences”; these are scanned and re-produced\nbelow:\nWritten-Submission:\nPage 2 of 10\nVrahatakar Sahakari Sanstha Maryadit\nITA No. 379/Ind/2025 - AY 2017-18\nBEFORE THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH,\nINDORE\nITA NO. ITA 379/IND/2025\nASST. YEAR

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

6 of 33 Som Distilleries and Breweries Limited, Bhopal ITA Nos. 271/Ind/2023 (A.Y. 2013-14) & ITA No. 297/Ind/2023 (A.Y. 2014-15) Ground No. 3: 12. In this ground, the assessee has challenged the disallowance of Rs. 1,20,000/- made by AO and upheld by CIT(A) on account of hotel expenses. 13. The AO has made impugned disallowance

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

6 of 33 Som Distilleries and Breweries Limited, Bhopal ITA Nos. 271/Ind/2023 (A.Y. 2013-14) & ITA No. 297/Ind/2023 (A.Y. 2014-15) Ground No. 3: 12. In this ground, the assessee has challenged the disallowance of Rs. 1,20,000/- made by AO and upheld by CIT(A) on account of hotel expenses. 13. The AO has made impugned disallowance

OM PRAKASH RATHI,RAJGARH vs. DCIT/ACIT 2 (1), UJJAIN

Appeal is allowed for statistical purpose

disallowance\nadopted by AO is that the assessee utilized borrowed funds for purchasing\nland, flat, plot, etc. for non-business use. Aggrieved, the assessee carried\nmatter in first-appeal whereupon the CIT(A) dismissed assessee's appeal in\nlimine for non-prosecution without adjudicating merit.\n3. Ld. AR for assessee at first submitted that the section 250(6

JASTEJ GOROWARA,BHOPAL vs. CIT(A), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

disallowance made by the learned A.O. and confirmed by Learned CIT(A) be held to be high and unreasonable and be suitably reduced. 3. The appellant craves leave to add, mend or alter any Ground of Appeal before or during the course of appellate proceedings.” First we shall deal with ITA No. 276/Ind/2025 (A.Y. 2011-12) 3. The brief facts

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

disallowance made by the learned A.O. and confirmed by Learned CIT(A) be held to be high and unreasonable and be suitably reduced. 3. The appellant craves leave to add, mend or alter any Ground of Appeal before or during the course of appellate proceedings.” First we shall deal with ITA No. 276/Ind/2025 (A.Y. 2011-12) 3. The brief facts

RAMRATI SAHU,BHOPAL vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purpose

disallowance of exemption u/s 54B and its addition to the total income of the appellant\nby the learned AO were disputed. Hence, an appeal was preferred before the CIT(A) against\nthe Assessment Order u/s 263 r.w.s. 143(3) dated 18/12/2019 by DCIT - 4(1), Bhopal.\nHowever, the Commissioner of Income Tax (Appeals), NFAC, Delhi dismissed the appeal\nstating that

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

Appeal is allowed for statistical purpose

section 250(6).\n\n5. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a\nrequest to direct the assessee to represent his case before CIT(A) and do not\nseek unnecessary adjournments.\n\n6. In view of facts and submissions of parties as noted above and also\nhaving regard to the principle of natural justice

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that