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)

9,13,110/- and Rs. 1,16,883/- under sec. 234D of the I.T. Act, 1961 is unjustified, unwarranted and excessive. The same deserves to be modified according to law. 10. The appellant craves leave to add, alter or modify any grounds of appeal at the time of hearing.” 2. It is seen that the appeal is delayed by about

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)

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

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)

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

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)

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

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)

condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five

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

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

9. In the result, the appeal filed by the assessee is allowed. Order pronounced in the Court on 3rd June, 2022 at Ahmedabad. In lieu of the explanation and case laws referred it is requested that the intimation order under section 143(1) under relevance may kindly be quashed and in alternative the expenses

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

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

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

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 to understand and navigate the new income tax e-filing portal. It was further submitted the assessee was not well versed in digital filing procedures and the submission made by him, in response

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

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

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 to understand and navigate the new income tax e-filing portal. It was further submitted the assessee was not well versed in digital filing procedures and the submission made by him, in response

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)

9. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. It is observed that the appeal is late by one year and eight months. A condonation petition and affidavit was filed by the assessee. It was submitted that the appeal against the assessment order had been

CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No. 84/JAB/2023 for the A.Y.2014-15 as a lead case and the facts narrated. The assessee has raised the following grounds