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

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

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeals for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeals for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-1, , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeals for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeals for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

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

section 143(3) read with sec. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and the levy of penalty u/s. 271(1)(c) by the Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi (‘CIT(A)’ for short) for assessment year (AY) 2009-10 vide his separate orders of even date (i.e., 22.09.2021). 2.1 Explaining the assessee

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

section 143(3) read with sec. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and the levy of penalty u/s. 271(1)(c) by the Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi (‘CIT(A)’ for short) for assessment year (AY) 2009-10 vide his separate orders of even date (i.e., 22.09.2021). 2.1 Explaining the assessee

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

delay application in spite of having reasonable case as submitted by assessee henceforth the order of CIT(A) may kindly be quashed. 2. On the facts & circumstances of the case LD CIT(A) has erred in not deciding the issue on merit & simply rejecting the appeal by disallowing condonation of filling appeal application. ., The order passed

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

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 of Rs. 6,57,000/- made by the Assessing