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

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

condonation of delay construing sufficient cause has to be adopted and appeal has to be decided on merits unless the case is hopelessly without merit. Therefore, "Sufficient cause" within the meaning of Section 250 of the IT Act has to be construed liberally so as to advance substantial justice especially when the delay is not deliberate and outcome of mala

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)

Section 147/143(3) of the Income tax Act, 1961 (in short 'the Act') dated 14.12.2016. 2 Vishnu Pareek vs. CIT(A) 2. In this appeal, the assessee has raised following grounds: - “1. The ld. CIT(A) seriously erred in facts and law in dismissing the appeal on account of delay of 162 days in filing of appeal before him against

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

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

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

Section 5 of Limitation Act may kindly be allowed and the Appeal filed by the Appellant assessee may be treated to been filed in limitation and the delay in filing of the appeal may kindly be condoned. 3 SHRI DESH RAJ JAKHAR VS ITO, WARD NEEM KA THANA, SIKAR To this effect, the assessee has filed an affidavit deposing therein

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

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

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

section 143(3) r.w.s.147 of the Income Tax Act,\n1961 [ for short Act ] by ITO, Ward 7(2), Jaipur [ for short AO].\n2\nITA No.206/JP/2025\nPramod Kumar Choudhary vs. ITO\nIn this appeal, the assessee has raised the following grounds: -\n\"1. The Ld. CIT(A) has erred in law as well as on the facts of the case

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

section 143(1) of the Income Tax Act [ for short Act], by AO, CPC, Bangalore [ for short AO]. Vivek Shiksha Samiti vs. ITO (E) 2. In these appeals assessee challenged the orders of the CPC, Bangalore which were passed u/s 143(1) of the Act, wherein the grievance of the assessee is that the CPC, while processing the respective year

RAGHAV DANGAYACH,JAIPUR vs. ITO WARD 4(1) JPR, JAIPUR

15. As a result, the application seeking condonation of delay is hereby dismissed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), came to be dismissed. 2 Raghav Dangayach, Jaipur. 2. Learned CIT(A) dismissed the appeal filed by the assessee, while observing in para 3.9 of the impugned order that the appellant had not furnished any submissions in support of the grounds of appeal and also that

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

condone the delay, then your honoe is also having the power being higher forum then to PCIT. 10 ITA NO.772/JP/2023 THIKARIYA GRAM SEWA SAHAKARI SAMITI LTD under section 80-IA or any other section of Chapter VI A, assessee should have filed return of income under section 139(1) and even if it did not make claim for deduction

RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

condonation of delay. 15. That the calculation chart of period of delay is as follows:- 9 Ram Dev Daiya 16. That the Other Reasons:- (i). Assessee is a retired salaried, Senior Citizen. So, the demand of Rs. 3,15,998/ is very huge amount caused hardship. (ii). The demand raised without following the Natural Justice and the addition is without

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 143(3) of the Income Tax Act, by Exemption, Ward-01, Jaipur. 2 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption 2. At the outset of the hearing the bench noted that there is a delay in filing the present appeal by 23 days. In support of that delay the ld. AR of the contended as under: Sub: Application

TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

143(3) r.w.s 147 dt. 05.02.2016. The impugned assessment order thus, having been passed absolutely without jurisdiction is void-ab-initio being a nullity in absence of specific sanction of law. The ld. AO having acted contrary to the provisions of law, the impugned order deserves to be quashed and set aside. 2. The ld. CIT(A) erred

KRISHAN KUMAR YADAV,ALWAR vs. ITO WARD, BEHROR, BEHROR

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

Bench: Him. 2

section of the I.T. Act, 1961-Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97-Rectification application was rejected by AO-CIT(A) upheld order of AO-Assessee filed application for condonation of delay in filling appeal against order of CIT(A)-Tribunal held that assessee simply put responsibility

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

JAGDISH PRASHAD PANCHAL,JHALAWAR vs. INCOME TAX OFFICER, JHALAWAR

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

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

delay in filing the appeal in compliance of the principles of natural justice. 2. Whether in the facts and circumstances of the case, the Learned Assessing Officer was justified in making addition of Rs. 45,20,000/- under section 68 of the Act on account of old currency having been deposited by the Appellant which includes