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

delay explained is not falling within the provisions of section 273B of ITA 1961. I therefore hold that appellant has failed to meet the tests laid down in IT Act, 1961 and Ld.JAO has rightly imposed penalty. Dismissed also as the Hon'ble Cochin ITAT in the case of M/s. Paravur Service Cooperative Bank Ltd. vs ITO in ITA No.105/Coch/2023

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

80,784/- was found in excess, as compared to the books of accounts. The assessee offered an additional income of Rs. 15,16,430/- on this account. Notices under section 142(1) were issued where the assessee was asked to explain the source of this excess stock worth Rs.15,16,430/- and why the same should not be brought

MANISH KUMAR AGRAWAL,KATNI vs. INCOMETAX OFFICER WARD-1, KATNI

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 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 Representative for Revenue did not express any objection to assessee’s I.T.A. No.106/JAB/2024 Assessment

RAVIKANT KHARE,TIKAMGARH vs. INCOME TAX OFFICER WARD , TIKAMGARH

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

Bench: Shri Anadee Nath Misshra

80,120/-. The Assessing Officer completed the assessment and passed assessment order I.T.A. No.37/JAB/2025 Assessment Year:2013-14 2 on 25/12/2018 under section 143(3)/147 of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.8,21,120/- by making addition of Rs.2,15,000/- on account of unexplained money

JAINAM GROUP CHHINDWARA,CHHINDWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

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

delay. Thereafter, relying upon various case laws he held\nthat the assessee was guilty of gross negligence and inaction and therefore, he\ndismissed the appeal of the assessee in limine.\n4. Aggrieved with the in limine disposal of its appeal, the assessee has\ncome in appeal before us. Sh. Rahul Bardia, C.A. (hereinafter referred to as the\nld. AR) submitted

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

RAJMATA KAVITESHWARI DEVI,SATNA vs. INCOMETAX OFFICER , SATNA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condonation of delay in filing the appeal before him without appreciating that the delay in filing the appeal was bona fide, beyond the control of the appellant and the appellant was not benefitted from filing the appeal belatedly and even otherwise after the order passed by Hon'ble High court which was implemented by the learned PCIT the date