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 :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

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 :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

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

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

condoning the delay in filing appeal\nand thereby dismissing the appeal in liminie.\nC. In not following the directions of Hon'ble High Court in Civil Writ\n10173/2024.\nd. In dismissing the appeal at threshold after hearing the appeal on\nmerit as well as on legal points\ne. in giving factually incorrect or inconsistent finding or observations in\nthe Impugned

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

condoning deviations from original sanctioned plan. It has been held by the Hon'ble Punjab and Haryana High Court [Full Bench] in the case of Jamna Auto Industries vs. Commissioner of Income-tax [2008] 167 Taxman 192 (Punjab & Haryana)/[2008] 299 ITR 92 (Punjab & Haryana)/[2008] 214 CTR 649 (Punjab & Haryana) [30-01-2008] as under:- 12. Whenever certain damages

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condonation of delay, they are not entitled to expand or enlarge a period of limitation as statutorily prescribed.” [Emphasis Supplied] 2.5.viii. Accordingly, observation made by the Hon’ble Supreme Court in the case of PCIT v. Abhisar Buildwell Pvt. Ltd. (supra) and DCIT v. U.K. Paints (Overseas) Ltd. (supra) cannot possibly be read or construed as a carte blanche enabling

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VAIBHAV BANKA, SIKAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condonation of delay, they are not entitled to expand or enlarge a period of limitation as statutorily prescribed.” [Emphasis Supplied] 2.5.viii. Accordingly, observation made by the Hon’ble Supreme Court in the case of PCIT v. Abhisar Buildwell Pvt. Ltd. (supra) and DCIT v. U.K. Paints (Overseas) Ltd. (supra) cannot possibly be read or construed as a carte blanche enabling

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

RAJENDRA AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

search and seizure operation.. 5. Earlier, the assessee had filed his regular return of income u/s 139 of the Act. Upon service of notice u/s 153A of the Act, the assessee furnished his fresh return of income. Then, notices u/s 143(2) of the Act and separate notices u/s 142(1) of the Act were issued to the assessee

RAJENDRA AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

search and seizure operation.. 5. Earlier, the assessee had filed his regular return of income u/s 139 of the Act. Upon service of notice u/s 153A of the Act, the assessee furnished his fresh return of income. Then, notices u/s 143(2) of the Act and separate notices u/s 142(1) of the Act were issued to the assessee

RAJENDRA AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

search and seizure operation.. 5. Earlier, the assessee had filed his regular return of income u/s 139 of the Act. Upon service of notice u/s 153A of the Act, the assessee furnished his fresh return of income. Then, notices u/s 143(2) of the Act and separate notices u/s 142(1) of the Act were issued to the assessee

RAJENDRA AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

search and seizure operation.. 5. Earlier, the assessee had filed his regular return of income u/s 139 of the Act. Upon service of notice u/s 153A of the Act, the assessee furnished his fresh return of income. Then, notices u/s 143(2) of the Act and separate notices u/s 142(1) of the Act were issued to the assessee

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

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

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

delay so made by the assessee in filing the appeals by the assessee is condoned. 3.1 Now we take up both the appeals of the assessee for adjudication. 3.2 Apropos to the grounds of appeal of the assessee in ITA No.858/JP/2025 for the assessment year 2016-17, it is noticed that the ld.CIT(A) has dismissed the appeal

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

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

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

delay so made by the assessee in filing the appeals by the assessee is condoned. 3.1 Now we take up both the appeals of the assessee for adjudication. 3.2 Apropos to the grounds of appeal of the assessee in ITA No.858/JP/2025 for the assessment year 2016-17, it is noticed that the ld.CIT(A) has dismissed the appeal

ACIT, 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)

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure

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)

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure