M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

condone the delay in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 5. The assessee company has submitted an application praying for raising the following additional ground of appeal which reads as under:- “That

RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE

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 in filing of the Income Tax Return as there is no delay. Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided. 1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New Delhi, the Honorable Delhi Bench of ITAT has held

SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

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 in filing of the Income Tax Return as there is no delay. Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided. 1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New Delhi, the Honorable Delhi Bench of ITAT has held

KULDEEP SINGH SHEKHAWAT,KOTA vs. ITO W-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

3. We have gone through the order of the AO, order of the Ld. CIT (A) and submission of the assessee and found that the appeal of the assessee was time barred by 292 days. For this delay the assessee filed an application for condonation of delay along with an affidavit duly attested. Before we proceed to decide the matter

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

3)", "Section 144B", "Section 5", "Section 6", "Section 270A", "Section 139"], "issues": "1. Whether the delay in filing the appeal can be condoned

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

In the result, the appeal of the assessee is allowed

3 % of Rs. 70,59,315/- was also added to the income of the assessee as commission paid as per provision of section 69C of the Act. 6 Nirmal Kumar Agrawal vs. DCIT 4. Aggrieved from the order of the National Faceless Assessment Center, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised

JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

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

section 139- which needs to be interpreted in wider connotation) and thus delay in filing of Audit Report is condoned by CBDT Circular; - Assessee is holding valid registration certificate u/s 12AA, and there is no allegation of any violation of conditions enumerated u/s 12AA(3

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

condoned either by the statutory authorities or by the courts.\r\nA claim for deduction under section 80P can be entertained even if it is made in a\r\nreturn filed beyond the time permitted under the Act, ignores the perspective that\r\nsees the requirement of the claim for deduction being made in a valid return pre-\r\ncondition

RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

delay in filing the appeal is condoned.” 5. The brief facts of the case are that the assessee had not filed return of income. Subsequently, a notice U/s 148 of the Income Tax Act, 1961 (in short, the Act) was issued to the assessee on 14/05/2012 and the assessment was completed by the A.O. U/s 147 r.w.s. 143(3

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

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

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

condone the delay of 19 days in\nfiling the appeal by the assessee in view of the decision of Hon'ble Supreme Court\nin the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471\n(SC) as the assessee was prevented by sufficient cause.\n4. The brief facts of the case are that the assessee derived

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

Condonation of delay under clause (b) of sub-section (2)\nSection 119 of the Income Tax Act for returns of income\nclaiming deduction u/s 80P of the Act for various assessment\nyears from AY 2018-19 to AY 2022-23- Reg.”\nWe find from the available records that the assessment in the case of the assessee\nhad been completed

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

delay in filing the appeal by the assessee is condoned and the appeal is now adjudicated on merit. 3.1 Brief facts of the case are that a survey action 133A of the Income Tax Act, 1961 was carried out on 28-08-2018 at business premises of the assessee firm. The assessee filed its original return of income

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

3)", "Section 147", "Section 68", "Section 234A", "Section 234B", "Section 234C", "Section 139(1)", "Section 142(1)", "Section 148", "Section 69A"], "issues": "1. Whether the delay in filing the appeal is liable to be condoned

ISHAN ARORA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

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

delay without condoning the same, despite existence of bonafide and sufficient cause. 2. That the Ld. CIT(A) failed to appreciate that the assessment order dated 26.02.2014 was never served earlier and the appeal was filed promptly after receiving a copy in 2019. 3. That the Ld. AO erred in making an addition ofRs.17,26,200 as unexplained cash deposits

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

RANIWALA JEWELLERS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

delay in verification of Form No. 10DA, which is otherwise uploaded well in time can be made basis for disallowance, on procedural ground, or not. It is observed that the Ld. Addl./JCIT (A) - 6, Mumbairelied upon the ratio laid down by the Hon’ble Apex Court in the case of [2022] 140 taxmann.com 223 (SC)Principal Commissioner of Income-taxvs.Wipro

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

delay is condoned. 3.1 Apropos grounds of appeal of the assessee, it is noticed that the ld. CIT(A)has passed an ex-parte order by dismissing the appeal of the assessee relating to Section 271(1)(c) of the Act for the reason that assessee has not pursued the appeal despite being granted several 4 RAKESH KUMAR JAIN