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

In the result, the appeal of the assessee is allowed

natural justice. It is also submitted that ld. CIT(A) has relied upon various case laws, however all the case laws favors the assessee as all the case laws states that delay should be condone

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

condone the delay is arbitrary and illegal and that the appellate authority went wrong in relying on judgments which are irrelevant and not applicable to the facts of the case. It is also contended that the appellate order has been passed in total disregard to the principles of natural justice

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

justice may be kept in mind but\nthe same cannot be used to defeat the substantial law of limitation\ncontained in Section 3 of the Limitation Act;\n(v) Courts are empowered to exercise discretion to condone the delay if\nsufficient cause had been explained, but that exercise of power is\ndiscretionary in nature

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

justice may be kept in mind but\nthe same cannot be used to defeat the substantial law of limitation\ncontained in Section 3 of the Limitation Act;\n(v) Courts are empowered to exercise discretion to condone the delay if\nsufficient cause had been explained, but that exercise of power is\ndiscretionary in nature

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

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 :

natural justice. However, the discretion of the authority to transfer a case has to be examined on the touchstone of the same not being arbitrary and/or perverse and/or mala fide. If there are reasons in NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined the impugned order which indicates due application of mind to reach a view to transfer a case from

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 :

natural justice. However, the discretion of the authority to transfer a case has to be examined on the touchstone of the same not being arbitrary and/or perverse and/or mala fide. If there are reasons in NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined the impugned order which indicates due application of mind to reach a view to transfer a case from

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 :

natural justice. However, the discretion of the authority to transfer a case has to be examined on the touchstone of the same not being arbitrary and/or perverse and/or mala fide. If there are reasons in NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined the impugned order which indicates due application of mind to reach a view to transfer a case from

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 :

natural justice. However, the discretion of the authority to transfer a case has to be examined on the touchstone of the same not being arbitrary and/or perverse and/or mala fide. If there are reasons in NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined the impugned order which indicates due application of mind to reach a view to transfer a case from

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)

justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact

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

condone the unintentional delay in filing the appeal to prevent undue hardship to the assessee. Denying the assessee an opportunity to present its case merely due to a technical delayarising from a situation created by the revenue department itselfwould be against the principles of natural justice

JAGDISH PRASHAD PANCHAL,JHALAWAR vs. INCOME TAX OFFICER, JHALAWAR

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

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

natural justice on the part of NFAC in not intimating the defect of the appeal being time barred and in providing an opportunity to remove the said defect by filing affidavit/documents to substantiate the delay and showing sufficient cause for not preferring appeal within time limit. It is submitted that non filing of an application for condonation

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

nature of business. 8 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. Grounds of Appeal ITA No. 563/JPR/2025 1 That both the lower authorities have erred in law as well in facts of the case in assuming jurisdiction u/s 148 of the Income

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

nature of business. 8 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. Grounds of Appeal ITA No. 563/JPR/2025 1 That both the lower authorities have erred in law as well in facts of the case in assuming jurisdiction u/s 148 of the Income

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

nature of business. 8 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. Grounds of Appeal ITA No. 563/JPR/2025 1 That both the lower authorities have erred in law as well in facts of the case in assuming jurisdiction u/s 148 of the Income