THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

10,\n2023(2023) 67 CCH 0104 RajkotTrib\n3. Covered by the CBDT Circular No. 13/2023 dt. 26.07.2023 copy is\nenclosed: The CBDT has directed to allow the condonation of delay where\nclaim has been made u/s 80P.\nAs the assessment has been completed and when the CBDT itself has\nprovided power to the Id. PCIT to condone the delay, then

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

Condonation of delay under clause (b) of sub-section (2) Section 119 of\r\nthe Income Tax Act for returns of income claiming deduction u/s 80P of the Act\r\nfor various assessment years from AY 2018-19 to AY 2022-23- Reg.\"\r\nWe find from the available records that the assessment in the case of the\r\nassessee

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

condonation of delay filed before CIT(A), for 7-8 the A.Y. 2016-17 5. Order u/s 154 dated 09/06/2019 passed by ITO(E)-1, 9 Jaipur for the A.Y. 2013-14 6. Intimation u/s 143(1) dated 02.03.2015 for the A.Y. 10-12 2013-14 7. Computation of Income for the A.Y. 2013-14 13 8. Order

ROSHAN LAL,ALWAR vs. INCOME TAX OFFICER, BHIWADI

Appeal of the assessee is allowed for

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

condone the delay as the assessee was vigilant and was prevented by sufficient cause and therefore, we admit this appeal. 5. In this appeal, the assessee has raised following grounds: - “1. The ld. Assessing Officer has erred in treating the sale proceeds from the sale of rural agricultural land as income u/s 69A. 4 Roshal

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 :

10. In this context, reference is invited to provisions of Section 144C of the Act: Section 144C - Reference to dispute resolution panel. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order

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 :

10. In this context, reference is invited to provisions of Section 144C of the Act: Section 144C - Reference to dispute resolution panel. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order

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 :

10. In this context, reference is invited to provisions of Section 144C of the Act: Section 144C - Reference to dispute resolution panel. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order

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 :

10. In this context, reference is invited to provisions of Section 144C of the Act: Section 144C - Reference to dispute resolution panel. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order

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

In the result, the appeal of the assessee is allowed

10 Nirmal Kumar Agrawal vs. DCIT fact that the appeal was not filed came to his knowledge when the show cause notice for levy of penalty was received by the assessee and therefore, that delay was there in the filling the appeal before him. 5.1 The ld. AR of the assessee argued that even

BHANU PARKASH BANSAL,JAIPUR vs. ITO, WARD2(3), JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

condonation of delay wherein the Bench does not find any sufficient and reasonable cause for late filing the appeal by the assessee. Hence, the same is dismissed. 3.1 Now the Bench feels that the case of the assessee should also be adjudicated upon on merit wherein the crux of the issue in the appeal relates to late deposit of employees

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

1 That on the facts and circumstances of the case and in law, the CIT (Exemptions) erred in withdrawing, from assessment year 2013-14 onwards, exemption granted to the appellant under section 10(23C)(vi) of the Income-tax Act, 1961 (`the Act'). 2. That the CIT (Exemptions) erred grossly on facts and in law in treating the Appellant

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

1), no appeal lay the\nTribunal against that order.\nAs no appeal lay to the Tribunal under section 33, the Tribunal\ncould not consider the question whether the AAC should or\nshould not have condoned the delay.\nNote: The case was decided in favour of the revenue.\nIn the case of Perfect Circle India Ltd. v. Assistant Commissioner of\nIncome

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

condoned. 3 ITA 267/JP/2020_ ITO Vs Amit Agarwal 4. The brief facts of the case are that the assessee is proprietor of M/s Nandi International and engaged in import and trading of Glass Chaton, Glass beads and silver jewellery. The assessee filed his return of income on 27/09/2014 declaring total income of Rs. 9,01,270/-. The case

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

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this 10 Lalita Devi Sharma vs. ITO when delay is condoned the highest that can happen is that a cause

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

condoned the delay in filing the appeal, citing genuine and bonafide reasons. The Tribunal noted that the AO initiated proceedings against a non-existent entity, which is illegal. Furthermore, the AO passed the order under Section 201/201(1A) without issuing notices to employees and without proper jurisdiction, violating principles of natural justice. The Tribunal also noted the pendency

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

Section 5 of the Limitation Act for condonation of delay in filing\nof Appeal.\nRespectfully\n1.\n2.\n3.\n4.\nThat the applicant has filed an Appeal before the Hon'ble INCOME TAX\nAPPELLATE TRIBUNAL, JAIPUR BENCH, JAIPUR\nThat my registered Address in Rajasthan 27,EVEREST VIHAR, KINGS\nROAD, NIRMAN NAGAR, JAIPUR (Rajasthan).\nThat the Learned CIT(A) passed the Order

CLASSIC AIRCON,INDIA vs. DCIT CPC, INDIA

In the result, the appeal of the assessees is allowed

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

condoned. 5. The assessee has raised the following grounds:- “1. That both the lower authorities have erred in law well as in facts of the case in considering delayed payment of Employee’s share of EPF/ESI subject to 36(1)(va) and thereby made/upheld addition to the tune of Rs. 2,06,688/-. Classic Aircon vs. DCIT, CPC 2. That

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

In the result, the appeal of the assessee is partly allowed

condonation of delay in filing the appeal is allowed. 5.1 The Bench further during the course of hearing observed that Ground No. 1 to 3 of the assessee in this appeal of the assessee are regarding disallowance of employee’s contribution of PF and ESI deposited belatedly but before due date of filing of return of income U/s 139(1

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)

1-6) held that “Appeal (Tribunal)- Condonation of delay- Reasonable cause- Delay of 1902 days in filing appeal against CIT’s order under s. 12AA was, as explained by assessee, on account of non-advise on the part of the professional, who has been engaged by the assessee and the ignorance of law by the assessee itself- Assessee knew well