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

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

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

In the result, the appeal of the assessee is allowed

condoned delay in preferring appeal by assessee and decide case on merits - Held, yes[Paras 23 to 25] [In favour of assessee] In view of aforesaid facts, it is submitted that in the instant case there is sufficient cause with assessee on account of which appeal could not be filed on time. Even if ld. CIT(A) was not satisfied

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

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 SCC 366, their Lordships observed as under: “9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation

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

132 or section 132A, after the\nexpiry of one month from the date on which he was served with a notice under sub-\nsection (1) of section 153A or sub-section (2) of section 153C or after the\ncompletion of the assessment, whichever is earlier.\nThus, the notice issued by the Ld. AO and the proceedings concluded\nthereafter was illegaland

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

condoned. 5. The assessee has raised the following grounds:- “1. In the facts and circumstances of the case and in law, ld. CIT(A), has erred in confirming the action of the ld. AO, in making adjustments in the intimation under Section 143(1) which are outside the purview of section 143(1)(a). The action

NEERAJ PUROHIT,JAIPUR vs. CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. 5. The assessee has raised the following grounds:- “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance of employee’s contribution to PF/ESIC, paid before the due date of filing of return of income but, after the specified due date of respective Acts

DR B LAL CLINICAL LABORATORY PVT LTD,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result, the appeal of the assessees is allowed

Bench: Us.

condone the same. 5. The assessee has raised the following grounds:- “1. On the facts and circumstances of the case ld. Lower Authorities grossly erred in making and confirming disallowance of Rs. 1,95,444/- on account of delay payment of ESIC and PF ignoring this fact that payment has been made on or before the due date of filing

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

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)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

delay caused for 13 days in filling the appeal is condoned in the interest of equity and justice. However, the Department should be vigilant in filing the appealsin time in future. 3. First of all, we take up the appeal of the Revenue in ITA No. 469/JP/2024 & C.O.No. 7/JP/2024 for adjudication. 5 ITA NO. 469 & 470/JP/2024 DCIT, CENTRAL CIRCLE

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance