SUSHIL KUMAR,NARSINGHPUR vs. ITO, WARD, NARSINGHPUR, NARSINGHPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Sushil Kumar Ito, Ward Narsinghpur V. Main Road,Gandhi Ward, Income Tax Officer Ward, Kandeli, Narsinghpur, Mp- Narsinghpur, Mp-487001. 487001. Pan:Awwpk7164R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

natural justice delay is hereby condoned and the appeal is admitted for adjudication on merits. 6. The facts giving rise

SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

In the result, the appeal of the Revenue is dismissed”

nature the substantial compliance is required to be made. In the case of Sarvodaya Sparsh Association of Development Professionals & Consultants. Charitable Trust (supra) the assessee had produced the audit report after processing the return under section 143(1). This Court in the said order has observed that the approach of the authority in these type of cases should be equitable

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

justice and law contents order is bad in law and needs to be quashed. Similar opinion has been held by ITAT Ahmedabad werein it has been held as under:-. Case Name: City Manager Association Ahmedabad Municipal Corporation Vs DCIT (ITAT Ahmedabad) Appeal Number: Date of Judgement/Order: 03/06/2022 Related Assessment Year: 2016-17 Courts: All ITAT ITAT Ahmedabad Download Judgment/Order City

SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2022-23 Sariputta Charitable Trust V. Commissioner Of Income Khajri Dhimradhan, Tax (Exemption) Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: None Date Of Hearing: 06 01 2025 Date Of Pronouncement: 07 01 2025 O R D E R

natural justice. 8. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. At the outset, we find that the appeal filed by the assessee is time barred by 280 days, for which, a petition for condonation of delay

DINESH JAT,SAGAR vs. CIT(A), NFAC

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Condonation of Errors and Relief on Merits in Interest of Justice The penalty is based on an addition which itself was challenged. The appellant made written submissions (albeit late), and attempted to explain the nature of deposits and his commission business. Even assuming the income was assessable, the profit element cannot be the entire gross deposit. The penalty on such

DINESH JAT,SAGAR vs. CIT (A), SAGAR

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Condonation of Errors and Relief on Merits in Interest of Justice The penalty is based on an addition which itself was challenged. The appellant made written submissions (albeit late), and attempted to explain the nature of deposits and his commission business. Even assuming the income was assessable, the profit element cannot be the entire gross deposit. The penalty on such

RAM LAKHAN DWIVEDI,MAIHAR vs. INCOME TAX OFFICER- WARD 1, SATNA

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

Bench: Shri Kul Bharatassessment Year: 2019-20 Ram Lakhan Dwivedi V. Income Tax Officer 139, Rohaniya Khurd, Pakaria, Ward-1, Satna Distt-Maihar-485773. Income Tax Office, Civil Lines Chowk, Satna- 485001. Pan:Exmpd6359C (Appellant) (Respondent) Appellant By: Ms. Apoorva Garg, Ca Shri Kng Pillai, Advocate Respondent By: Shri N. M. Prasad , Sr. Dr-1 Date Of Hearing: 17 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

condone the delay in filing appeal and dismissing the appeal as inadmissible is unjustified, unwarranted and against the principles of natural justice

JITENDRA PRATAP SINGH BAGRI,SATNA vs. INCOME TAX OFFICER , WARD , , SATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

natural justice. 6. On the facts and in the circumstances of the case, the orders of the authorities below are contrary to facts and law. 7. The appellant craves leave to add, alter or modify any ground of appeal at the time of hearing. 2. The Ld. Counsel for the assessee submitted that the grounds of appeal No.1

JAGVEER SINGH,BANDA vs. INCOME TAX OFFICER WARD-1,, SATNA

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Jagveer Singh, Vs. Income Tax Officer, Village Bhiyamau Khohi Thana, Ward-1, Satna Baraunda, Satna, M.P. Pan:Eneps0024R (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, C.A. Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Dismissing The Appeal Of The Assessee Against The Orders Passed By The Ld. Assessing Officer Under Section 147 R.W.S. 144 Of The Income Tax Act On 20.03.2023. The Grounds Of Appeal Are As Under:- “1. The Ex-Party Order Passed U/S Rs. 144 For Ay 2018-19 On 20.03.2023 By Faceless Centre Holding Cash Deposits To The Extent Of Rs. 1,76,85,400/-Deposited In Bank Accounts As Unexplained Cash & Thereby Making Addition Of 1,76,85,400/- Is Wholly Illegal, Unlawful & Against The Principles Of Natural Justice. 2. The Ex-Party Order Of Learned Cit(A) Is Bad In Law & Liable To Be Quashed For Non Consideration Of Material On Record & Additions Made Of Rs 1,76,85,400/- Is Illegal In Want Of Non-Application Of Principles Of Natural Justice 3. Without Prejudice:-The Learned Commissioner Of Income Tax (Appeals) Has Erred In Dismissing The Appeal Ex-Party & Thereby Confirming The Order Passed By Assessing Officer. The Ex-Party Order Passed By Learned Assessing Officer Being Bad In Law & Void-Ab-Inito Was Required To Be Quashed Instead Of Being Confirmed

natural justice and exe-party assessment order /assessment followed by CIT(A) is liable to be quashed. The appellant may be allowed to produce additional evidence as per Rule 46A and it may be admitted. 5. The Ld. AO has grievously erred in law and or on facts in holding entire cash deposits to the extent

OFFICE OF THE DISTRICT & SESSION JUDGE ,JABALPUR vs. CPC-TDS, KARNATAK

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleoffice Of The District Vs. Cpc-Tds & Session Judge, Centralrevenuebuilding, Districtcourtbuillding, Income Tax Square, Omti,Jabalpur4820001, Napier Town, Madhya Pradesh. Jabalpur-482001, Madhya Pradesh. Tan No. : Jbpo00349G Appellant .. Respondent Appellant By : Shri Rajeev Nema. Adv & Shri S.K Yadav. Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre(Nfac)Delhi/Cit(A) Passed U/Sec 200A(1) & U/Sec250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

natural justice shall provide with one more opportunity of hearing to the assessee to substantiate with the condonation application for the delay

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

natural justice. 3. That on facts and circumstances of the case, the Hon'ble CIT-A erred in upholding the ex-parte order passed by Ld. AO solely based on guesswork without bringing any credible evidence on record and without giving adequate opportunity of being heard to the Assessee. 4. That on facts and circumstances of the case

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

natural justice. 3. That on facts and circumstances of the case, the Hon'ble CIT-A erred in upholding the ex-parte order passed by Ld. AO solely based on guesswork without bringing any credible evidence on record and without giving adequate opportunity of being heard to the Assessee. 4. That on facts and circumstances of the case

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

Bench: Shri Anadee Nath Misshra

condoned; and the appeal is admitted for hearing. (B.1) In this case, order under section 271B of the I.T. Act was passed by the Assessing Officer (“AO”, for short) levying penalty amounting to Rs.1,50,000/-, by the AO vide order dated 28.03.2019 passed u/s 271B of I.T. Act. The relevant portion of the order is reproduced below: - “Penalty show

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

natural justice. Furthermore, as per the provisions of section 115BAA, domestic companies can opt to pay tax at the concessional rate of 22% plus applicable surcharge and cess, provided certain conditions are met, one of which is the filing of Form 10-IC. In the case of the assessee, due to an inadvertent error, Form 10-IB was filed instead

SACHIN KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER WARD-3, SAGAR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sachin Kumar Jain Ito Ward-3 V. Varni Colony, Katra Ward, Income Tax Office, Civil Sagar, Madhya Pradesh- Lines, Sagar, Madhya 470002. Pradesh-470001. Pan:Aevpj5343Q (Appellant) (Respondent) Appellant By: Shri Rahul Bardia, Fca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

condone the delay and admit the appeal for decision on merit. 4. Apropos to the grounds of appeal on merits of the case, the Ld. Counsel for the assessee contended that the finding of the lower authorities is purely based on surmises without being supported by any material evidences. The Assessing Officer Page 3 of 5 without verifying the genuineness

DILIP KUMAR RAMESH CHANDRA AGRAWAL,CHHINDWARA vs. INCOME TAX OFFICER WARD 1, CHHINDWARA

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2013-14 Dilip Kumar Ramesh Chandra Ito-1 V. Ward No.11, Besides Bharti Income Tax Office, Vidhya Mandir, Narsinghpur Vivekanand Colony, Road, Chhindwara (Mp)- Chhindwara, Madhya 483001. Pradesh-483001. Pan:Aaihd0311F (Appellant) (Respondent) Appellant By: Shri Rahul Bardia, Adv. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

condone the delay. The appeal is admitted for adjudication on merit. 4. Apropos to the grounds of appeal, the Ld. Counsel for the assessee contended that the finding of the lower authorities is purely based on surmises and without being supported by any Page 3 of 4 material evidences. The Assessing Officer without verifying the genuineness of evidences proceeded

GOSAL SAGAR HELPING HAND FOUNDATION,JABALPUR vs. CIT EXCEMPTION, BHOPAL

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2024-25 Gosal Sagar Helping Hand Cit Exemption V. Foundation Income Tax Department, C/O Mujahid Ansari & Co., Cit Exemptions, Bhopal Mominpura Street, Gohalpur- (Mp). 482002. Pan:Aagag6146G (Appellant) (Respondent) Appellant By: None Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 21 05 2025 O R D E R

condone the delay in filing the appeal and accept it for further hearing in the interest of justice.” 2. At the outset, the Ld. Authorized Representative of the assessee has filed a letter dated 16.01.2025 seeking withdrawal of this appeal. The relevant contents thereof are reproduced herein for the sake of clarity: - Page 3 of 4 “1. The said appeal

PARVINDAR SINGH,JABALPUR vs. ASSITANT COMMISSIONER OF INCOME TAX , CIRCLE 2(1) JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleparvindar Singh, Vs. Acit, Circle 2(1), 526, Madan Mahal, Jabalpur-48200, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Asaps9672A Appellant .. Respondent Appellant By : Shri. Dhiraj Ghai.Fca.Ar Respondent By : Shri. Shiv Kumar.Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 09.10.2023

condone the delay and admit the appeal. The assessee has raised the following grounds of appeal: 1. On the facts and the circumstances of the case Hon’ble CIT(A) erred in passing Ex-party order especially in circumstances when the dates fixed for hearing were majorly in corona period & assessee mother was seriously ill who ultimately passed away