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

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

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)

section 271A of the Act was issued to it vide DIN and Letter No. ITBA/PNL/F/17/2025-26 1076484849(1) dated 27.05.2025. It was for this reason that the appeal of the assessee was delayed and it was prayed that the delay may kindly be condoned. In his petition, the assessee cited several decisions of the Hon’ble Supreme Court to the effect

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

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

section 154 of the Act dated 25-1-2019 is also quashed and set aside. The application for condonation of delay filed by the petitioner before the respondent is allowed." The issue before us being identical to that as dealt with by the Hon'ble jurisdictional High Court the decision rendered therein will squarely apply to the present case. Following

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

Section 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3

ANIL KUMAR GUPTA,REWA vs. ITO- WARD-1, REWA

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

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section 144B of the Act by the Assessing Officer. Under these facts for the same issue, two different assessment orders cannot be sustained in the eyes of law. Considering the totality

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section 144B of the Act by the Assessing Officer. Under these facts for the same issue, two different assessment orders cannot be sustained in the eyes of law. Considering the totality

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section 144B of the Act by the Assessing Officer. Under these facts for the same issue, two different assessment orders cannot be sustained in the eyes of law. Considering the totality

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section 144B of the Act by the Assessing Officer. Under these facts for the same issue, two different assessment orders cannot be sustained in the eyes of law. Considering the totality

SAFARI SALES AND SERVICES,JABALPUR vs. ITO WARD 1, SATNA

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

condonation of delay was not considered favourably by learned CIT(A). From the records, it is evident that there was sufficient cause, within the meaning of section 249(3

NAFEES ALI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(2), JABALPUR

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

condoned the delay in filing the appeal. The Tribunal set aside the ex-parte order of the CIT(A) and restored the issue to the file of the CIT(A) for a fresh order, ensuring an opportunity of being heard to the assessee and adherence to Section 250(6) of the IT Act.", "result": "Partly Allowed", "sections": [ "253(3

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

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

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

section 253(3) of the Income Tax Act, 1961 (“Act”, for short). The assessee has submitted application for condonation of delay

GIRISH KURARIYA,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

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

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal

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)

condone the delay and admit the appeal for hearing. 4. The facts of the case are that the case of the assessee was selected for scrutiny under CASS for verification of AIR information according to which the assessee had purchased land. The ld. AO observed that with regard to a sum of Rs.701000/-, the assesseee submitted a written response that

SURYA KUMAR GUPTA,ITARSI vs. INCOMETAX OFFICER WARD 1, ITARSI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Surya Kumar Gupta, Vs. Income Tax Officer, Prop. Gupta Jewellers, Sarafa Bazar Ward-1, Itarsi

3. Aggrieved with these additions, the ld. AO went before the ld. CIT(A). The ld. CIT(A) observed that there was the delay in the filing of the appeal by 145 days. The assessee submitted before the ld. CIT(A) that the delay was occasioned by the fact that the assessee was not aware of the re-assessment proceedings