SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

carried out on 13.07.2020 in the case of Om Kothari Group" of Jaipur various incriminating documents and digital data was found and seized. Digital data in the form of whatsapp chats, mobile images etc. were also extracted from the mobile phone of key persons of this group, which also contain the noting of unaccounted cash transactions of receipts and payments

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

carried out on 13.07.2020 in the case of Om Kothari Group" of Jaipur various incriminating documents and digital data was found and seized. Digital data in the form of whatsapp chats, mobile images etc. were also extracted from the mobile phone of key persons of this group, which also contain the noting of unaccounted cash transactions of receipts and payments

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

carrying out\ntransactions of unaccounted receipt on sale of flats in \"PALLACIA\" project.\nThe documents and data so found and seized pertain to the assessee and\nthese have a bearing on the determination of total income of the present\nassessee.\nThus, after recording satisfaction as per prerequisite condition laid\ndown in provisions of section 153C of the Act, notice

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

delay in filing the appeal by the assessee is condoned and the appeal is now adjudicated on merit. 3.1 Brief facts of the case are that a survey action 133A of the Income Tax Act, 1961 was carried out on 28-08-2018 at business premises of the assessee firm. The assessee filed its original return of income

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

carry forward loss under sub-section (3) of\nSection 139, a revised return could be filed in respect of such a return. We are\nconscious that we are not directly concerned with such a situation.\n8. In view of the above discussion, we do not find any error in the view of the\nAppellate Tribunal. Tax appeal is, therefore, dismissed

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

forwarded to the higher offices. b. As there is no regular CIT(E) posted at Jaipur, the charge is being held by CIT(E), New Delhi which has also resulted in certain delay in approval of filing of appeal and issue of authorization. c. Apart from this due to general AGT & non joining of staff also, the work of this

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

forwarded to the higher offices. b. As there is no regular CIT(E) posted at Jaipur, the charge is being held by CIT(E), New Delhi which has also resulted in certain delay in approval of filing of appeal and issue of authorization. c. Apart from this due to general AGT & non joining of staff also, the work of this

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

forwarded to the higher offices. b. As there is no regular CIT(E) posted at Jaipur, the charge is being held by CIT(E), New Delhi which has also resulted in certain delay in approval of filing of appeal and issue of authorization. c. Apart from this due to general AGT & non joining of staff also, the work of this

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

forwarded to the higher offices. b. As there is no regular CIT(E) posted at Jaipur, the charge is being held by CIT(E), New Delhi which has also resulted in certain delay in approval of filing of appeal and issue of authorization. c. Apart from this due to general AGT & non joining of staff also, the work of this

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

forwarded to the higher offices. b. As there is no regular CIT(E) posted at Jaipur, the charge is being held by CIT(E), New Delhi which has also resulted in certain delay in approval of filing of appeal and issue of authorization. c. Apart from this due to general AGT & non joining of staff also, the work of this

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

loss and injustice. 13. That, further it is submitted that, as per section 5 of the Limitation Act of 1963, delay should be condoned where ‘sufficient cause’ is established by the assessee. It is settled law that, the term ‘sufficient cause’ should receive a liberal construction so as to advance substantial justice. Unless and until delay is found

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

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

delay of 81 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. 4 Dynamic Powertech Pvt. Ltd. vs. DCIT Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Having admitted the appeal

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

delay is condoned. 3.1 Apropos grounds of appeal of the assessee, it is noticed that the ld. CIT(A)has passed an ex-parte order by dismissing the appeal of the assessee relating to Section 271(1)(c) of the Act for the reason that assessee has not pursued the appeal despite being granted several 4 RAKESH KUMAR JAIN

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

forwarded to the office of counsel of assessee so as to decide if appeal against such order was required to be filed. 2. That, the counsel of assessee advised that no appeal is required to be filed against impugned order and appeal would be filed against the order passed u/s 143(3) r.w.s.263 of the Income Tax Act. 3. That

RANIWALA JEWELLERS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

delay in verification of Form No. 10DA, which is otherwise uploaded well in time can be made basis for disallowance, on procedural ground, or not. It is observed that the Ld. Addl./JCIT (A) - 6, Mumbairelied upon the ratio laid down by the Hon’ble Apex Court in the case of [2022] 140 taxmann.com 223 (SC)Principal Commissioner of Income-taxvs.Wipro

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

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

forwarded the same\nto the counsel at Jaipur without any further delay.\n2.4 Thus, the delay in filing of the instant appeal was not at all\ndeliberate or intentional but arose due to circumstances beyond the\nassessee's control, primarily stemming from the unintended and\nbonafide mistake committed by the Employee working at the Assessee-\nCompany. The Assessee has acted

LATE. SHRI SATPAL SINGH,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

condone the delay of 91 days in filing the present appeal and admit the appeal for hearing. 7. The brief facts of the case are that the assessee run business in the name and style of M/s Satnam Motor, a proprietary concern. He e-filed the return of income for the Assessment Year 2013-14 on 23.09.2013 declaring total income

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

condone the delay in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 5. The assessee company has submitted an application praying for raising the following additional ground of appeal which reads as under:- “That