SH. VIKESH KUMAR,HARYANA vs. ITO, WARD-1(2), ALWAR, ALWAR

In the result, Ground No. 1

Bench: Shri Gagan Goyal & Shri Narinder Kumar

TDS amounting to Rs. 42,504/-. In view of these facts and considering the provisions as contained in section 249(4)(b

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

b) and under the Notification No. S.O. 3489 dated\n22-10-1970.\n■ Bank of India, Bank of Baroda, Union Bank of India, Allahabad Bank:\nExemption to deduct TDS on the payment of interest made to this bank,\nunder provisions of Section 194A(3)(iii)(a), Section 194A(3)(iii)(f) and\nunder the Notification No. S.O. 710 dated

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

4), 250(5), 251(1)(a), 251(1)(b) and Explanation of section\n251(2) of I.T. Act, we come to the conclusion that the Ld. CIT(A) is not\nempowered to dismiss the appeal for non-prosecution of appeal and is\nobliged to dispose of the appeal on merits. Once the Assessee files an\nappeal U/s 246A

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

249 ITO vs. Arum Kumar Kapoor (ITAT, Amritsar Bench)\n64 taxmann.com 159 G. Koteswara Rao v/s DCIT (ITAT, Visakhapatnam)\nRajat Shubra Chatterji vs. ACIT in ITA no. 2403/Del/2015 (ITAT, Delhi)\nPrakash Chand Kothari in ITA No. 1190/JP/2019 (ITAT, Jaipur)\n\nIt is thus submitted that the consequent re-assessment order passed u/s 147 is\nwithout jurisdiction and deserves

SMT. SANYA SURENDRA MEHTA,JAIPUR vs. ITO, WARD-6(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 1523/JP/2024 निर्धारणवर्ष / AssessmentYear : 2013-14 Smt. Sanya Surendra Mehta 301, Swadeshi Apartment, D-37-38 Shanti Path, Patrakar Colony, Tilak Nagar, Jaipur बनाम The ITO Ward - 6(1) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: ABMPM 0118 L अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri P.C. Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Cho

b) of Sub-section(4) of Section 249 of the Act. 5. Since the appellant has not filed return of incomeas well as not paid an amount equal to the amount of advance tax which was payable by it, present appeal is not liable to be admitted. The appeal is infurcutous and, therefore, is dismissed. 6. The appeal is dismissed

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

B) dated 20th March, 2019 the CBDT has granted exemption from TDS under section 194A(3)(iii)(f) of the I.T. Act, 1961 to the HUDCO. The ld. A/R, therefore, submitted that the action of the ld. CIT (A) is totally unjustified in holding the assessee as assessee in default for non deduction of tax at source on the interest

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

249-274/Vol-2. Appeal filed by the revenue before Hon’ble ITAT Jaipur was dismissed. Copy of the order of Hon’ble ITAT Jaipur is at PB page 275-277/ Vol-2. (iii) AY 2017-18 The assessment of immediate preceding year AY 2017-18 was completed u/s 143(3) wherein no addition u/s 14A was made. The copy

SH. JAGTAR SINGH,ALWAR vs. ACIT, CIRCLE-1, ALWAR, ALWAR

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

4. DECISION: 4.1 I have gone through the facts of the case. As per the provisions of section 249(3) of the Act, there should be sufficient cause for the appellant for not presenting the appeal within the time allowed. The relevant provisions read as under:- "The CIT(A) may admit an appeal after the expiration of the said period

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

TDS, applicable was also\ndeducted. Confirmations of ledger account duly signed by the said\ncreditor bearing complete name, address and PAN. Further, it was\nnoticed that some of the other creditors are old and are coming from\npreceding years as their opening balances are available in their\nrespective ledger accounts. In most of the cases, closing balances are\nthere which

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

TDS) [2023] 154 taxmann.com 465 (SC) passed order as under- ORDER 1. Delay condoned. 2. Leave granted. This two sentence order establishes the application of mind of Hon'ble Supreme Court of India. The application of mind is the whole process through which the all the facts and questions of law has been considered by Hon'ble Supreme Court

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

249: Royalty and fee for technical services- payment made by the assessee to French company for use of software and maintenance charges neither constituted royalty nor fees for technical services hence not taxable in India and not disallowable u/s. 40(a)(i) for non-deduction of tax at source (PB pages 87 to104). (5) Van Oord ACZ India

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the\ncross objection of the assessee are allowed

TDS) [2023] 154 taxmann.com 465 (SC) passed order as under-\nORDER\n1. Delay condoned.\n2. Leave granted.\nThis two sentence order establishes the application of mind of Hon'ble Supreme\nCourt of India. The application of mind is the whole process through which the all\nthe facts and questions of law has been considered by Hon'ble Supreme Court\nand

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

B) dated 20th March, 2019 the CBDT has granted exemption from TDS under section 194A(3)(iii)(f) of the I.T. Act, 1961 to the HUDCO. The ld. A/R, therefore, submitted that the action of the ld. CIT (A) is totally unjustified in holding the assessee as assessee in default for non deduction of tax at source on the interest

AO (SC), AVVNL, SIKAR,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

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

4. That the appellant has got sincere desire and willingness to prosecute his appeal and had no intention to delay his case, and is keen to assist the Hon'ble chair in most appropriate and proper manner and there was most reasonable/sufficient cause beyond the control of the appellant which has resulted into delay in submission of appeal

DCIT, CIRCLE-3, JAIPUR, JAIPUR vs. M/S. JOY SYNDICATE & ENCLAVE PVT. LTD. , JAIPUR

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

TDS and prepaid taxes will be allowed after verification. Penalty u/s 271(1)(c) is being initiated separately. 6. Being aggrieved by the AO the assessee carried the matter in appeal before the ld. CIT(A) who has granted the necessary relief to the assessee. Now, the Revenue is in appeal against the said findings

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. RDB CARS PRIVATE LIMITED, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 140/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Deputy Commissioner of cuke RDB Cars Private Limited Vs. Income