M/S NEO SACK LTD. vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

section is not a matter of right for the party who pleads the condonation but it depends on the discretion of the Court. The Court must be satisfied that the delay is caused due to a genuine reason. It is sufficiency of the cause which counts and not length of delay. 10. In view of the above legal position

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

condone the delay of 106 days and admit the appeal and allow the appeal proceeded with for adjudication. 6. Now we shall deal with regular grounds of appeal of the assessee which reads as us under:- 1.That on the facts and in the circumstances of the case, the learned CIT(A)-II Indore has erred in confirming penalty

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

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

In the result appeal of the assessee is dismissed

68 required as per Rule\n129 in accordance of the provisions of section 270AA of the Act\nfor immunity from penalty proceedings u/s 270A, hence order\nu/s 270AA(4) cannot be passed in the case of the assessee and\nimmunity from imposition of penalty cannot be granted to the\nassessee. The case laws quoted by the assessee have been\nconsidered

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

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

68 required as per Rule 129 in accordance of the provisions of section 270AA of the Act for immunity from penalty proceedings u/s 270A, hence order u/s 270AA(4) cannot be passed in the case of the assessee and immunity from imposition of penalty cannot be granted to the assessee. The case laws quoted by the assessee have been considered

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

Appeals are allowed

condone the delay as assessee has\nshown sufficient\ncause. The delay is bonafide too.\nAccordingly we admit the appeal. The Ld. AR submitted that\nthe issue under second appeal of addition is a covered issue\nby several orders & decisions of this Tribunal. The same may\nbe noted. Per contra the Ld. DR appearing for & on behalf of\nthe Revenue contended

ARP SECURITIES LIMITED,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result appeal of the assessee is allowed for statistical

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

section 144 of the Income Tax Act, 1961, as against the return income of Rs. 1,25,550/-. 5. The Ld. CIT(A) erred in law and facts of the case and confirmed the action of the Ld. Assessing Officer in making an addition on information obtained during the course of assessment proceedings u/s 153A/143(3) in the case

SATISH KUMAR RADHESHYAM CHOUDHARI,INDORE vs. INCOME TAX OFFICER, INDORE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

condoning the delay in filing the appeal due to factors beyond the control of appellant. The Appellant prays that the impugned order rejecting the appeal being unjustified, unwarranted and uncalled for be directed to be quashed and appeal being remanded back to CIT(A) for hearing on merits. 2 On the facts and circumstances of the case

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

NETINK TECHNOLOGIES PRIVATE LIMITED,BHOPAL vs. DCIT/ACIT 3(1), BHOPAL

In the result the “impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshinetink Technologies Dcit/Acit 3(1), बनाम/ Private Limited, Bhopal Vs. Plot No.6, Behind Congress Bhawan, Shivaji Nagar, Bhopal (Pan:Aaecn4127C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 11.09.2025 आदेश / O R D E R

condoned. 5.1.6 Further, the language used in section 249(3) is sufficient cause" and not "reasonable cause". 'Sufficient cause' is much more stringent that the term 'reasonable cause' and even if a cause is reasonable, it has to be ascertained whether it was a sufficient cause or not. 5.2 On the basis of the circumstances of the case

ARP SECURITIES LIMITED,INDORE vs. INCOME TAX OFFICER- 1(1), INDORE

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

condoned the delay in filing the appeal, finding sufficient cause. On merits, the Tribunal found the \"impugned order\" to be not meritorious and set it aside. The case was remanded back to the Assessing Officer for a de novo assessment.", "result": "Partly Allowed", "sections": [ "253", "250", "147", "144", "144B", "68

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

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

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

Appeal is allowed for statistical purpose

section 250 had already been passed on 27/06/2024 for Assessment Year\n2014-15. This was the first time the appellant became aware of the said order.\nThe delay in filing the appeal is neither deliberate nor due to negligence, but is caused due\nto bona fide reasons arising from the appellant's age, unfamiliarity with, electronic\ncommunication, and the unfortunate