M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

Section 138 of the Negotiable 5 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SWASTIC OIL INDUSTRIES,JAIPUR vs. ACIT CIRCLE-7, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

SHAKUNTLA DEVI,TIJARA vs. INCOME TAX OFFICER, RIICO INDUSTRIAL AREA, BHIWADI

In the result the appeal filed by the appellant stands allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

condoned which indicates the sufficient cause for such bona fide delay. 3.1 Further, it is noted that an application by the ld. Counsel for the assessee under Rule 11 of the Income Tax Appellate Tribunal Rules, 1963 has been moved to raise the additional ground and the same is reproduced as under:- ‘’On the facts and in the circumstances

LATE. SHRI SATPAL SINGH,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

condone the delay of 91 days in filing the present appeal and admit the appeal for hearing. 7. The brief facts of the case are that the assessee run business in the name and style of M/s Satnam Motor, a proprietary concern. He e-filed the return of income for the Assessment Year 2013-14 on 23.09.2013 declaring total income

PARSHAVNATH BUILDERS ,JAIPUR vs. PCIT, UDAIPUR

In the result, the appeal of the assessee is dismissed

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

KIRAN PABUWAL,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

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

Section 138 of Negotiable Instruments Act, 1881 and any other laws, which prescribe period (s) of limitation for instituting proceedings, other limits 3 SMT. KIRAN PABUWAL VS ITO, WARD 6(2), JAIPUR (within which the Court or Tribunal can condone delay

SIYARAM CITY CABS LTD.,JAIPUR vs. ITD WARD 6(4), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

CONDONATION OF DELAY U/S 253(5) OF THE INCOME TAX ACT, 1961 ("ITA") Hon'ble Sir/Madam, 1, Satish Chand Katta, [Director), of the assessee company and that I am in receipt of order passed by the Id. CIT(A)/National Faceless Appeal Centre ("NFAC") dated 24.01.2018, for the captioned assessment year passed under Section 250 of the Income

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

delays so occurred in respect of both the appeals of the assessee are condoned. 3.1 Now we take up the appeal of the assessee in ITA No.826/JPR/2025 for the assessment year 2017-18 for adjudication. 4.1 Apropos grounds of appeal of the assessee for the assessment year 2017-18, it is noticed that the ld. CIT(A) has dismissed

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

delays so occurred in respect of both the appeals of the assessee are condoned. 3.1 Now we take up the appeal of the assessee in ITA No.826/JPR/2025 for the assessment year 2017-18 for adjudication. 4.1 Apropos grounds of appeal of the assessee for the assessment year 2017-18, it is noticed that the ld. CIT(A) has dismissed

DINESH KUMAR CHAURASIA, TONK vs. PCIT CENTRAL, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

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

ANAND JHAWAR,JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, this appeal of the assessee is allowed

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

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

AKSHAT LOYALKA,JAIPUR vs. RJN-C-(101)(1), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

condone the delay of 6 days\nin filing the appeal before us.\n4.\nThe brief facts of the case are that the assessee is an individual. During the\nyear under consideration the assessee filed return of income on 30.07.2016 by\ndeclaring total Income for the year consideration of Rs.24,04,760/-. The assessee's\ncase was reopened u/s 147/148

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)

delay of 112 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. The assessee has marched the present appeal on the following 5. ground