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”

143(1). This Court in the Sparsh Association of Development Professionals & Consultants. said order has observed that the approach of the authority in the se type of cases should be equitable, balancing and judicious. Technically speaking respondent No. 2 might be justified in denying the exemption under section 11 of the Act by rejecting such condonation application, but an assessee

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

143(3) r.w.s 147. The contention of the appellant regarding delay in filing of appeal is considered carefully but is not acceptable on merit. Further, it shows the callous attitude towards the statutory notices and orders as the appellant himself in form 35 stated that the order received on 26.04.2023. Further, the appellant did not file any evidence in support

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)

143(3) of the Act. However, on the first page of the order, the section and sub section under which the assessment is made was entered as, ‘144’. The assessment order does not make any reference to any notice issued or lack of compliance by the assessee to such notices. 4. Aggrieved with the said assessment order, the assessee carried

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

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)

3. The assessee is aggrieved with this decision of the ld. JCIT(A) and has accordingly come before us in appeal. Sh. Apoorva Rajesh Metha, C.A. (hereinafter referred to as the ld. AR) appearing before us argued that the ld. JCIT(A) had passed an ex parte order without giving due opportunity to the assessee of being heard

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even

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

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

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)

3. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the addition of Rs.56,36,216 which was made by the AO being the difference between interest from Members & others amounting to Rs. 1,25,08,172/- as against shown in the return of income filed at Rs. 68,71,956 without appreciating that appellant

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)

3. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the addition of Rs.56,36,216 which was made by the AO being the difference between interest from Members & others amounting to Rs. 1,25,08,172/- as against shown in the return of income filed at Rs. 68,71,956 without appreciating that appellant

GIRISH KURARIYA,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

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

Bench: Shri Anadee Nath Misshra

3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental I.T.A. No.68/JAB/2025 Assessment Year:2010-11 2 Representative for Revenue did not express any objection

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

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 143(3A) & 143

NAGENDRA SHRIVASTAVA,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER WARD 2(5) , JABALPUR

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

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2012-13 Nagendra Shrivastava, Income Tax Officer Vs. Ward - 2(5), Gwalior Jabalpur (M.P.) [Pan: Ctops 5067G] (Appellant) (Respondent) Appellant By Sh. Mahesh Agarwal, Fca Respondent By Sh. S.K. Halder, Sr.Dr Date Of Hearing 19/01/2022 Date Of Pronouncement 21/01/2022

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2012-13 vide Order dated 25/10/2019. 2. At the outset, it was observed by the Bench that the appeal is delayed by 29 days. There is, however, a condonation

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

143(3) read with section 147 and under sec. 250 of the Income-tax Act, 1961 are bad in law and on facts and against the principles of natural justice. Jitendra Pratap Singh Bagri, Satna. 2. On the facts and in the circumstances of the case, the Id. CIT(A) erred in confirming the addition