NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

condonation of delay duly as per law specifying the reasons of delay. 2. On the facts and in the circumstances of the case and in law, ld. CIT(A) grossly erred in confirming the action ld.AO in reopening the assessment u/s 147 of the Income Tax Act, arbitrarily. 2.1 That, ld.CIT(A) has further erred in confirming the action ld.AO

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

Income Tax Act, 1961, requiring the assessee to furnish written submission on the grounds of appeal along with supporting documentary evidence. The Annexure to this notice stated – 1. Please furnish a formal condonation petition for delay in filing the appeal along with reasons and evidences/proofs substantiating the reasons for delay and please state how the reasons of delay

A BLISS OF CREATOR SOCIETY,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

addition and the CIT(A)'s failure to condone the delay. The CIT(A) dismissed the appeal due to the inordinate delay, citing a lack of sufficient cause.", "held": "The Tribunal held that the law of limitation is a substantive law and must be applied strictly. While Section 5 of the Limitation Act allows for condonation of delay upon showing

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

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

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

Income tax Act, 1961 (in short 'the Act') dated 14.12.2016. 2 Vishnu Pareek vs. CIT(A) 2. In this appeal, the assessee has raised following grounds: - “1. The ld. CIT(A) seriously erred in facts and law in dismissing the appeal on account of delay of 162 days in filing of appeal before him against Assessment Order dated 14.12.2016 passed

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

RAGHAV DANGAYACH,JAIPUR vs. ITO WARD 4(1) JPR, JAIPUR

15. As a result, the application seeking condonation of delay is hereby dismissed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

additional documents that in connection with the land acquisition in some other Special Leave Petitions, delay was condoned taking a lenient view and the compensation was enhanced with the rider that the claimants shall not be entitled for statutory benefits for the period of delay in approaching this Court or the High Court. The said orders do not clearly spell

RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

condonation of delay. 15. That the calculation chart of period of delay is as follows:- 9 Ram Dev Daiya 16. That the Other Reasons:- (i). Assessee is a retired salaried, Senior Citizen. So, the demand of Rs. 3,15,998/ is very huge amount caused hardship. (ii). The demand raised without following the Natural Justice and the addition is without