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

In the result, the appeal of the assessee is allowed

bogus - Assessee filed appeal before Tribunal after delay of 2208 days - Assessee filed an application to condone delay along with affidavit explaining cause for delay that order passed by Commissioner (Appeals) was never served upon assessee - Tribunal dismissed application observing that order of Commissioner (Appeals) was delivered on address mentioned in Form no. 35, hence , department could not be blamed

INTEGRAL URBAN CO OPERATIVE BANK,JAIPUR vs. ACIT, CIRCLE-01, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

purchase of fixed assets made from 8 parties as mentioned in the assessment order is bogus. 5. The assessee craves leaves to add, alter, amend, modify substitute, delete and /or rescind all or any ground of appeal on or before the final hearing, if necessary so arises.’’ 2.1 At the outset of hearing of the appeal of the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 3 days in filling this appeal in the interest of justice. 6. Succinctly, the fact as culled out from the records is that the assessee is an Individual and is engaged in export of gems & jewellery after purchasing it from local market under the name & style of M/s S Naveen Jewellers. The assesses had filed return

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

condone the delay of 3 days in filling this appeal in the interest of\njustice.\n6. Succinctly, the fact as culled out from the records is that the\nassessee is an Individual and is engaged in export of gems & jewellery\nafter purchasing it from local market under the name & style of M/s S\nNaveen Jewellers. The assesses had filed return

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

delay of 58 days filing the appeal by the assessee is condoned as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that the assessee filed his income tax return for A.Y. 2015-16 on 30.11.2015 declaring total income of Rs. 4,68,02,540/-. The assessee company claimed deduction

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay as the assessee was\nprevented with sufficient cause.\n4. Succinctly, the fact as culled out from the records is that in this case,\nreturn of income was filed by the assessee u/s 139(1) of the Act on\n09.11.2013 declaring total income of Rs.1,60,270/- and agriculture income\nof Rs.34,750/-. Subsequently, based on the information

M/S. SILVEX & COMPANY INDIA LTD.,JAIPUR vs. ITO WARD-7(4), JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

delay of 16 days in filing the appeal by the assessee is condoned. M/s Silvex & Co. (India) Ltd. 5. The assessee has raised the following grounds:- “1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in confirming the reopening of assessment u/s 147 of the Income Tax Act, 1961 by ld.AO, without

ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR vs. M/S. SILVEX & COMPANY G-1/35 TO 37, 47, 48 EPIP, JEWELLERY ZONE, SITAPURA INDUSTRIAL AREA, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

delay of 16 days in filing the appeal by the assessee is condoned. M/s Silvex & Co. (India) Ltd. 5. The assessee has raised the following grounds:- “1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in confirming the reopening of assessment u/s 147 of the Income Tax Act, 1961 by ld.AO, without

ABHAY CHORDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

Appeal of the assessee is partly allowed

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

purchases of Rs. 39,99,996/- from M/s Sun Diam, which sustaining of such addition of alleged payment of commission of Rs. 6400/- is unjustified and not maintainable in fact and in law.” 3. At the outset of hearing, the Bench observed that there is delay of 10 days in filing of the appeal by the assessee for which

SIYARAM CITY CABS LTD.,JAIPUR vs. ITD WARD 6(4), JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

bogus purchase, without discharging his onus of providing copy of the statements of persons and material relied upon by him The action of the Id. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the addition of Rs.6,56,44,910’’. 2.1 At the outset of hearing

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE-3 vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SHRI SURESH KUMAR GUPTA, SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

M/S VXA GLOBAL LLP,JAIPUR vs. INCOME TAX OFFICER, WARD 1(1), JAIPUR, JAIPUR

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

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

bogus purchases and making it as unexplained expenditure under section 37(1) and adding the same as income 9) The Learned NFAC (Appeals) has erred in law and on facts in upholding the Order of AO passed without following the procedure laid down in the act 10) The Learned NFAC (Appeals) has erred in law and on facts in concluding

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1, KOTA vs. SHRI GANPATI DEVELOPERS, KOTA

In the result, both i.e. appeal of the Revenue and C

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1348/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 A.C.I.T., Cuke M/S Shri Ganpati Developers, Vs. Circle-1, C-150, Road No. 5, I.P.I.A., Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abzfs 8967 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent

purchase, payments etc. to verify the version advanced by the assessee. (3) The A.O. has not been able to adduce or bring on record any corroborative evidence to show that higher consideration was actually received by the appellant outside the books of accounts to match with the figures of difference appearing in the loose sheet. In fact

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

purchase of land. There is no witness of such cash payment. There is no evidence that the cash has actually changed hands. Moreover, how, when and to whom the alleged cash money was transferred also remain unanswered. It is true that other than the excel sheet, there is no evidence for undisclosed investment as discussed