NAGENDRA PRATAP SINGH,SINGRAULI vs. ITO, SINGRAULI

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Nagendra Pratap Singh V. Income Tax Officer Prop. M/S. Prem Kanta Indane, Itd, Singrauli-486788 Old Dudhichua Road, Singrauli- 486788. Tan/Pan:Asaps8528D (Appellant) (Respondent) Appellant By: None Respondent By: Shri N. M. Prasad, Sr. Cit(Dr-1) Date Of Hearing: 20 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

Section 5 of the Limitation Act.”, Further, the Hon'ble Apex Court in the case of Special Leave Petition (Civil) No.31248 of 2018 has reiterated the principle for granting condonation of delay by observing as under: - “13. It is very elementary and well understood that courts should not adopt an injustice-oriented approach in dealing with the applications for condonation

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

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

condone delay in filing of appeal of only one day and without issuing any notice of hearing under sec. 250 of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case, the order passed by the ld. CIT(A) (NFAC) under sec. 250 of the IT Act, 1961 dated 26/07/2024 is contrary

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

2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-Capital Expenditure of Rs 1,13,23,157/- if clubbed with 15% of total receipts of Rs 1,32,77,585.25 comes to Rs 1,33,14,795/-, henceforth excess of income over expenditure comes

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

delay explained is not falling within the provisions of section 273B of ITA 1961. I therefore hold that appellant has failed to meet the tests laid down in IT Act, 1961 and Ld.JAO has rightly imposed penalty. Dismissed also as the Hon'ble Cochin ITAT in the case of M/s. Paravur Service Cooperative Bank Ltd. vs ITO in ITA No.105/Coch/2023

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

13,436/-U/s 271AAC(1) of IT Act, 1961, which 10% of the taxes levied U/s 115BBE of IT Act, 1961 at Rs. 2,51,34,360/- is not justified. 4. That the Assessee craves leave to raise any other ground/s on or before the date of hearing to prove that the order is bad.” “1. That the NFAC

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

13,436/-U/s 271AAC(1) of IT Act, 1961, which 10% of the taxes levied U/s 115BBE of IT Act, 1961 at Rs. 2,51,34,360/- is not justified. 4. That the Assessee craves leave to raise any other ground/s on or before the date of hearing to prove that the order is bad.” “1. That the NFAC

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

13,436/-U/s 271AAC(1) of IT Act, 1961, which 10% of the taxes levied U/s 115BBE of IT Act, 1961 at Rs. 2,51,34,360/- is not justified. 4. That the Assessee craves leave to raise any other ground/s on or before the date of hearing to prove that the order is bad.” “1. That the NFAC

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

13,436/-U/s 271AAC(1) of IT Act, 1961, which 10% of the taxes levied U/s 115BBE of IT Act, 1961 at Rs. 2,51,34,360/- is not justified. 4. That the Assessee craves leave to raise any other ground/s on or before the date of hearing to prove that the order is bad.” “1. That the NFAC

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

condone the delay in filling the Form No. 67 and the CIT(A) has confirmed the action of A.O and dismissed the appeal. We find in respect of foreign tax credit (FTC), the assessee is required to file Form.no. 67 with details of the statement of income from a country or specified territory outside India and foreign tax credit

CHHAYA MASURKAR,BALAGHAT vs. NATIONAL FACELESS ASSESSMENT CENTER JURISDICTION OFFICER- ITO, BALAGHAT, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

condoned the delay so that the assessment can take place on merits. 8) CIT(A) erred in ignoring the fact that AO has proposed re-opening under section 147 on the basis of escaped income of cash deposition of RS 13,24,500 and has made addition of Rs 28,50,000/- beyond act, law and natural justice.” (2

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)

2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition and sworn an affidavit, in which it has been submitted that he resides at a small place (Seoni) in Madhya Pradesh and is engaged in the business of trading of agricultural produce. The case had been reopened

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)

2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition and sworn an affidavit, in which it has been submitted that he resides at a small place (Seoni) in Madhya Pradesh and is engaged in the business of trading of agricultural produce. The case had been reopened

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

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

2. It is noticed that both the appeals have been filed after a delay. While the appeal against the quantum is delayed by 153 days, the appeal against the penalty is delayed by 13 days. It was submitted that the delay in filing the appeal before the Hon’ble Tribunal occurred due to his lack technical knowledge and inability

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

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

2. It is noticed that both the appeals have been filed after a delay. While the appeal against the quantum is delayed by 153 days, the appeal against the penalty is delayed by 13 days. It was submitted that the delay in filing the appeal before the Hon’ble Tribunal occurred due to his lack technical knowledge and inability

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

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

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

2 A.Y. 2011-12 Rajeev Mishra engaged an Advocate at Jabalpur to handle the case. The assessee had not been kept informed regarding the status of the appeal before the ld. CIT(A) and it was when he received a notice of penalty proceedings from Jabalpur unit that he contacted his C.A. and sent the notices to him. However

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER, REWA

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Ble

delay was condoned, and considering the fact of non-representation before the Assessing Officer (AO), with the assessee furnishing a paper-book (containing 79 pages), including written submissions, before him on 02/01/2020 (PB pg. 2), a remand report was sought by the ld. CIT(A) from the AO on 02/01/2020 itself (PB pg. 1). And who, vide his communication dated

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-2, REWA, REWA

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Ble

delay was condoned, and considering the fact of non-representation before the Assessing Officer (AO), with the assessee furnishing a paper-book (containing 79 pages), including written submissions, before him on 02/01/2020 (PB pg. 2), a remand report was sought by the ld. CIT(A) from the AO on 02/01/2020 itself (PB pg. 1). And who, vide his communication dated