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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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 :

condonation the delay in filing the appeal before the Ld. CIT(A). D. Rebuttal and factual clarification on the Arguments of the Ld. DR taken during hearing and submission on merits of the case 18. The Ld. DR during the hearing has alleged misrepresentation of the facts by the Appellant, which is specifically denied. The Ld. DR has rather misinterpreted

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

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

condonation the delay in filing the appeal before the Ld.\nCIT(A).\nD. Rebuttal and factual clarification on the Arguments of the Ld. DR taken\nduring hearing and submission on merits of the case\n18. The Ld. DR during the hearing has alleged misrepresentation of the facts\nby the Appellant, which is specifically denied. The Ld. DR has rather\nmisinterpreted

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

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

Section 263 of the Income-tax Act, 1961 Revision Of orders\nprejudicial to interest of revenue - Assessment year 1996-97 - Whether\nwhere jurisdiction under section 263 is sought to be exercised with\nreference to an issue which is covered by original order of assessment\nunder section 143(3) and which does not form subject-matter of\nreassessment, period of limitation

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

In the result appeal of the assessee is allowed

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

Section 143(3) r.w.s. 153B((1)(b) of the Income Tax Act, 1961 (in short 'the Act') dated 31.03.2015. 2 Harsh Agarwal vs. ACIT 2. At the outset of hearing, the Bench observed that there is delay of 112 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation

PARIS ELYSEES INDIA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

Bench: Him Against The Order Dated 05.12.2019 Passed Under Section 147/143(3) Of The Income Tax Act, [ For Short “Act” ] By Acit, Circle-07, Jaipur.

condone the delay of 42 days in filing the appeal by the assessee. Based on the guidance of the apex court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Now coming to the merits of the case, the brief facts, as culled

SH. JAGTAR SINGH,ALWAR vs. ACIT, CIRCLE-1, ALWAR, ALWAR

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

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

condone the delay in filing the appeal before the ld. CIT(A). Based on these observations ground no. 1 raised by the assessee is allowed. Now, the issue before us on the merits of the case is that the assessee submitted that the deduction claimed by the assessee was not allowed because of noncompliance at the end of the assessee

KAILASH CHAND MEENA,ALWAR vs. ITO WARD2(3), ALWAR, ALWAR

In the result, the appeal of the assessee is allowed

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

condone the delay of 451 days in filing the appeal before us. 5. The brief facts of the case are that the assessee e-filed his return of income for the assessment year 2017-18 on 13.06,2017 declaring income of Rs. 4,02,330/-. Later on revised return of income was filed on 21.06.2017 declaring income

PHOOL CHAND,JAIPUR vs. ITO, WARD-6(4), JAIPUR, JAIPUR

In the result the appeal of the assessee is partly allowed

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

delay of three 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. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that

AJEET KUMAR RAMPURIA,TONK vs. ITO WARD 7(2), TONK

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 77 days in filing the appeal by the assessee, considering the decision of Hon’ble Supreme Court in the case of 5 Ajeet Kumar Rampuria vs. ITO Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was prevented by sufficient cause. 7. Now, coming to the merits of the case

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), 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)

delay of 14 days is condoned. 4 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR 4.1 Apropos Ground No. 1 of the assessee, brief facts of the case are the assessee society is registered under Rajasthan Public Trust Act,1958 w.e.f. 07.09.1999 (PB 22) with the main objective of imparting education (PB 23-29). It is registered

DANISH REALMART PRIVATE LIMITED,JAIPUR vs. ITO WARD 7(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

delay in filing the appeal by the assessee is condoned. 3 DANISH REALMART PVT LTD. VS ITO, WARD 7(2), JAIPUR 3.1 Further, the Bench noticed that the solitary issue of the assessee is regarding confirming the addition of Rs.25.00 lacs by the ld.CIT(A) wherein the ld. CIT(A) has dismissed the appeal of the assessee by observing

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

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

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

condoned. 4. The Revenue raised the following grounds of appeal:- “1. Whether on the facts and circumstances of the case and in law, the CIT(A) was justified in treating the assessee as representative assessee while it should be treated as AOP, because it has derived income which is other than the income derived from investments as specified in section

KARUNA JAIN,JAIPUR vs. ITO WD 2(1), JPR, JAIPUR

In the result, grounds raised by the assessee are dismissed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

delay is condoned with a cost of Rs. 10,000/- imposed on the counsel of the assessee to be deposited in the Prime Minister Relief Fund within 15 days of receiving this order and file a copy of the same before the registry. On failure to do so, the registry is directed to bring this fact to our knowledge

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

condone\nthe delay of 108 days in filing the appeal before us but with a cost of Rs.\n5,000/- to be deposited into the Prime Minister Relief Fund to be\ndeposited by the assessee when the assessee apply for the appeal effect of\nthis order.\n\n4.\nBrief facts of the Case are that the assessee had filed