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2 results for “condonation of delay”+ Section 46Aclear

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Key Topics

Section 1472Cash Deposit2Addition to Income2

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

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

ITA 53/JAB/2021[F.Y. 2012-13 ]Status: DisposedITAT Jabalpur19 Jan 2022

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 142(1)Section 143(3)Section 147

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 petition on record, which states that though the papers for preparation and filing

JAGVEER SINGH,BANDA vs. INCOME TAX OFFICER WARD-1,, SATNA

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

ITA 11/JAB/2025[2018-19]Status: DisposedITAT Jabalpur30 Sept 2025AY 2018-19

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Jagveer Singh, Vs. Income Tax Officer, Village Bhiyamau Khohi Thana, Ward-1, Satna Baraunda, Satna, M.P. Pan:Eneps0024R (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, C.A. Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Dismissing The Appeal Of The Assessee Against The Orders Passed By The Ld. Assessing Officer Under Section 147 R.W.S. 144 Of The Income Tax Act On 20.03.2023. The Grounds Of Appeal Are As Under:- “1. The Ex-Party Order Passed U/S Rs. 144 For Ay 2018-19 On 20.03.2023 By Faceless Centre Holding Cash Deposits To The Extent Of Rs. 1,76,85,400/-Deposited In Bank Accounts As Unexplained Cash & Thereby Making Addition Of 1,76,85,400/- Is Wholly Illegal, Unlawful & Against The Principles Of Natural Justice. 2. The Ex-Party Order Of Learned Cit(A) Is Bad In Law & Liable To Be Quashed For Non Consideration Of Material On Record & Additions Made Of Rs 1,76,85,400/- Is Illegal In Want Of Non-Application Of Principles Of Natural Justice 3. Without Prejudice:-The Learned Commissioner Of Income Tax (Appeals) Has Erred In Dismissing The Appeal Ex-Party & Thereby Confirming The Order Passed By Assessing Officer. The Ex-Party Order Passed By Learned Assessing Officer Being Bad In Law & Void-Ab-Inito Was Required To Be Quashed Instead Of Being Confirmed

For Appellant: Sh. Dhiraj Ghai, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 147

46A and it may be admitted. 5. The Ld. AO has grievously erred in law and or on facts in holding entire cash deposits to the extent of Rs. 1,76,85,400/- deposited in Bank accounts as unaccounted cash and thereby making addition of Rs. 1,76,85,400/- as further confirmed by CIT(A) without giving weight