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)

250 of the Income Tax Act, 1961, dismissing the appeals against the orders of the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961, passed by the ld. AO for the assessment years 2013-14 to 2015-16. The grounds of appeal in the said appeals are as under: - “1. The learned Commissioner of Income

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)

250 of the Income Tax Act, 1961, dismissing the appeals against the orders of the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961, passed by the ld. AO for the assessment years 2013-14 to 2015-16. The grounds of appeal in the said appeals are as under: - “1. The learned Commissioner of Income

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

4 of the Revenue’s appeal. Accordingly, the same is dismissed. 20. Ground No. 5 is regarding granting relief of Rs.3,99,129/- out of total disallowance of Rs.5,99,129/- made by the Assessing Officer on account of disallowance of telephone and mobile expenses. 21. The assessee claimed administrative expenses, the expenses made on account of telephone and mobile

SMT HANSA SHAH,JABALPUR vs. DCIT CIRCLE 2(1) JABALPUR, JABALPUR

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

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

250 of the Income Tax Act, 1961 dismissing the appeals of the assessee filed against the orders of the ld. AO under section 143(3) of the Income Tax Act on 14.11.2018. The grounds of appeal are as under:- “1. The order passed by the Ld CIT (A) supporting the order of Ld AO is bad in law and facts

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

M/S NARSINGH EXTRACTION & ALLIED PRODUCTS P. LTD,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Narsingh Extraction & Vs Asst.Cit, Allied Products P.Ltd., Circle-2(1), 389, Gupteshwar Ward, Jabalpur Madan Mahal, Jabalpur. (Appellant) (Respondent) Pan No. Aabcn2387H Assessee By Shri Neeraj Agrawal, Ca Revenue By Shri Saad Kidwai, Cit Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023

section 43B of the Act. 6. That on the facts and in the circumstances of the case the Id AO was not justified in disallowing Rs. 80,000/- out of packing material expense and Rs. 20,000/- out of refinery chemical expense on conjecture and surmises. 7. That considering the fact that poojan expense of Rs. 96,045/- incurred

INCOME TAX OFFICER, WARD-1(1), JABALPUR, JABALPUR vs. SHAKTI MAHILA SANGH BAHU-UDDESHIYA SAHKARI SAMITI MARYADIT, MAJHOLI

In the result, the appeal of the Department is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2017-18 Income Tax Officer, Ward- Vs Shakti Mahila Sangh Bahu-Uddeshiya 1(1), Jabalpur, M.P. Sahkari Samiti Maryadit, Majholi Pan:Aafas3026A (Appellant) (Respondent)

250 of the Income Tax Act, 1961 on 22.05.2024 wherein the ld. CIT(A) had allowed the appeals of the assessee against the orders of the ld. AO under section 143(3) r.w.s. 263 dated 28.03.2023. The grounds of appeal are as under:- “1. Whether, on the facts and in the circumstances of the case

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)

250 of the Income Tax Act, 1961 on 04.10.2024, dismissing the appeal of the assessee against the intimation under section 143(1), issued by the DCIT, CPC, Bengaluru, wherein the assessee was denied the benefit of taxation under section 115BAA of the Income Tax Act, 1961. The grounds of appeal are as under: - “1. On the facts

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)

disallowed 10% of these expenses and made an addition of Rs. 13,470/-. 5. Aggrieved with these additions, the assessee filed an appeal before the ld. CIT(A). However, the ld. CIT(A) in his order under section 250 of the Income Tax Act, dated 18.11.2022, recorded the fact that the assessee had not submitted any supporting documents such

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)

250 of the IT Act, 1961 dated 26/07/2024 is contrary to law and on facts and against the principles of natural justice. 3. On the facts and in the circumstances of the case, the whole assessee made under sec. 144/143(3) of the IT Act, 1961 is illegal and bad in law and against the principles of natural justice. 4

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), JABALPUR, JABALPUR vs. HARISHCHAND NEMICHAND DUGAD, CHHINDWARA

In the result, the appeal of the Department is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2012-13 Asstt. Commissioner Of Income Tax, Vs. Harishchand Nemichand Circle-2(1), Jabalpur, Jabalpur, M.P. Dugad, Chhindwara, M.P. Pan:Aabhh3293K (Appellant) (Respondent)

250 of the Income Tax Act, 1961 on 2.04.2024 wherein the appeal of the assessee against the order of the ACIT, Circle-Chhindwara under section 147 r.w.s. 143(3) dated 19.06.2019 has been partially allowed. The grounds of appeal are as under:- “1. Whether, on the facts and in the circumstances of the case

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: -

disallowing condonation of filling appeal application. ., The order passed by Ld. CIT (A) NFAC under section 250 of the IT Act 1961 is bad in law on facts and liable to be quashed. 4

BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

section 250 of the Income Tax Act, 1961 is illegal and bad in law being ex-parte, thus violating the "principle of natural justice", by not giving proper opportunity to the assessee; who was bedridden due to heart problem and 1 | P a g e was thus prevented in giving replies to the notices which is a reasonable cause

GLOBAL FOUNDATION FOR MEDICAL EDUCATIONAL & RESEARCH,JABLPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, the appeal of the assessee is dismissed

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

250 of the Income Tax Act, 1961 dated 17.10.2024 dismissing the appeal of the assessee against the order of the ADIT, CPC under section 143(1) dated 5.02.2021. The grounds of appeal are as under:- “1. On the facts & circumstances of the case, Ld. JCIT(A) erred in ignoring the fact that demand raised in intimation

ANIL KUMAR JAIN,BINA vs. INCOME TAX OFFICER BINA, BINA

In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Anil Kumar Jain, Vs. Ito, Bina 7, Shrut Nilay Chaitanya Dham, Bina, Madhya Pradesh Pan:Abzpj8271G (Appellant) (Respondent) Assessee By: Sh. Sapan Usrethe, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 21.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 14.03.2023 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee Against The Order Of The Ito, Bina Dated 22.12.2017. The Grounds Of Appeal Are As Under:- “1. That On The Facts & In The Circumstances Of The Case The Order Of The Learned Lower Authorities Are Vitiated On Several Grounds Hence The Same May Kindly Be Quashed. 2. That The Delay In Filing Of Appeal Be Kindly Condoned. 3. That The Order Of The Learned Lower Authorities Passed Are Unlawful & Illegal. 4. That The Learned Lower Authorities Were Not Justified In Not Allowing Proper & Meaningful Opportunity Of Being Heard. Also The Learned Cit (Appeals), National Faceless E-Appeal Centre, Was Also Not Justified In Not Allowing Any Opportunity Of Personal Hearing Through Digital Media Before Confirming The Disallowance. 5. That The Various Findings Of The Learned Lower Authorities Are Opposed To The Facts Hence The Same May Kindly Be Quashed.

section 250 of the Income Tax Act, 1961 dismissing the appeal of the assessee against the order of the ITO, Bina dated 22.12.2017. The grounds of appeal are as under:- “1. That on the facts and in the circumstances of the case the order of the learned lower authorities are vitiated on several grounds hence the same may kindly

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

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, the Ld.AR

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

250 of the Act. The assessee has raised the following grounds of appeal: 1. That the commissioner Appeals faceless erred in not condoning the delay in filling 10B audit report up loaded belatedly by C.A. on 26.02.2020, whereas it was signed by C.A. on 20.06.2018 and the assesse dully added C. A for up loading Sri Namiyun Paraswanath Jain Swetamber

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi/Cit(A) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. PAN/GIR No. : AACFV8920C Appellant .. Respondent Assessee by : Shri.Dhiraj Ghai. FCA.AR Respondentby : Shri.Rajesh Kumar.Sr. DR Date of Hearing 22.09.2023 Date of Pronouncement 12.10.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC) Delhi/CIT(A) passed