AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

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

delay should be condoned and appeal may please be considered on merits. 3. That the learned CIT Appeal as well as Assessing Officer has erred in law and on facts of the case in making / confirming Penalty of Rs.50000/-. The appellant was prevented by reasonable cause in not making compliance of notice u/s 143

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

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

condonation of delay filed by the petitioner before the respondent is allowed. 6. The respondent is now directed to process the return in accordance with law. It is noticed that no assessment is framed and only an intimation under Section 143

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)

delay petition that had been filed. 7. We have duly considered the facts and circumstances of the case. While the order of the ld. AO is extremely cryptic, perusal of the condonation petition filed by the assessee shows that the assessee did not comply with the notices issued under section 143

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

condone the delay of 10 days and admit the appeal for deciding the same on the basis of materials available on record. 4. The facts in brief are that the assessee is a partner of a firm namely M/s. B. Agrawal & Co, having its office at shown Sonebhadra (U.P). The assessee had filed his return of income

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)

143(1)(a), it would have realized its mistake and corrected the same. However, since no such notice was issued to the assessee, the assessee did not have opportunity to rectify this error. In its submissions before the ld. JCIT(A), the assessee has cited the decision of the Hon’ble Supreme Court in the case of CIT vs. Straw

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

section 143(2) is also invalid as jurisdiction of appellant is with ITO Ward 1(2), Jabalpur whereas it was issued by ITO 2(1), Thane and hence assessment may kindly be quashed. 9. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. All these appeals

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

section 143(2) is also invalid as jurisdiction of appellant is with ITO Ward 1(2), Jabalpur whereas it was issued by ITO 2(1), Thane and hence assessment may kindly be quashed. 9. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. All these appeals

SHREE JEE EDUCATIONAL TRUST,JABALPUR vs. INCOME TAX OFFICER, EXCEMPTION, JABALPUR

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

Bench: Shri Anadee Nath Misshra

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee filed its return of income for the year under consideration on 27/03/2019 declaring total income at nil. The Assessing Officer completed the assessment u/s 143 read with sections

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

delay is within 365 days should have been condoned relying on the CBDT circular No. 6/2020 dt 19.02.2020 4) That the Comm. (appeals) erred in not adjudicating the ground of corpus donation Rs. 15,02,000,the only income of the trust claimed exempt even if benefit of section 11 not given and can not be disallowed u/s 143

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

Section 143(3) and 250 of the Income tax Act 1961. The assessee has raised grounds of appeal challenging the decision of the CIT(A) in denial of relief of foreign Tax Credit as the Form.No.67 was not filed before due date of filling of return of income U/sec139(1) of the Act. 2. At the time of hearing

GIRISH KURARIYA,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

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

Bench: Shri Anadee Nath Misshra

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee filed his return of income declaring total income of Rs.1,53,550/-. The Assessing Officer processed the return filed by the assessee and passed the assessment order u/s 147 read with section 143

YUVIKA ALLOYS,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the assessee‟s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Bleassessment Year: 2016-17 Yuvika Alloys, Income Tax Officer, Vs. Ward -1(1), Jabalpur Jabalpur [Pan : Aabfy 1482H] (Appellant) (Respondent) Appellant By Shri Rajeev Nema, Advocate Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 23/02/2022 Date Of Pronouncement 08/03/2022

section 143(3) of the Income Tax Act, 1961 („the Act‟ hereinafter) dated 10/12/2018 for Assessment Year (AY) 2016-17, since upheld by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi („CIT(A)‟ for short) vide Order dated 18/11/2021. 2. The brief facts of the case, as stated in the memo of appeal, are that the assessee

UTTAM KRISHNANI,REWA vs. ASSISTANT COMMISSIONER OF INCOME TAX , KATNI

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

Bench: Shri Anadee Nath Misshra

143(3) of the Act on 24/11/2022 and levied the tax @77.25% instead of 30% as a normal rate by applying the provisions of section 115BBE of the Act. Being aggrieved, the assessee filed appeal against the rectification order in the office of learned CIT(A). Vide order dated 30/09/2024, the assessee’s appeal was dismissed by the learned

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

143(2) and 142(1). ITA Nos. 54&56 /Jab/2021(AY 2009-10) Avnish Kumar Gupta v. ITO Be that as it may, the appeal was filed, though belatedly (by 37 days), before the first appellate authority on the assessee becoming aware of an assessment in his case having been made. The delay was condoned, and considering the fact

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

143(2) and 142(1). ITA Nos. 54&56 /Jab/2021(AY 2009-10) Avnish Kumar Gupta v. ITO Be that as it may, the appeal was filed, though belatedly (by 37 days), before the first appellate authority on the assessee becoming aware of an assessment in his case having been made. The delay was condoned, and considering the fact

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)

143(3) of the Act dated 28.02.2014. The grounds of appeal are as under:- “1. The learned Commissioner of Income tax (Appeal) NFAC was not justified in passing ex-parte order without appreciating that appellant was prevented with reasonable cause in not filing the response as appellant was not aware of fixation of case and thus appellant was not able