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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice." (ii)In Esha Bhattacharjee v. Raghunathpur Nafar Academy [(2013) (12) SCC 649], the 18. Hon'ble Supreme Court has culled out the principles applicable to an application for condonation of delay and the same are profitably reproduced hereunder: "(i) There should

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice." (ii)In Esha Bhattacharjee v. Raghunathpur Nafar Academy [(2013) (12) SCC 649], the 18. Hon'ble Supreme Court has culled out the principles applicable to an application for condonation of delay and the same are profitably reproduced hereunder: "(i) There should

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice." (ii)In Esha Bhattacharjee v. Raghunathpur Nafar Academy [(2013) (12) SCC 649], the 18. Hon'ble Supreme Court has culled out the principles applicable to an application for condonation of delay and the same are profitably reproduced hereunder: "(i) There should

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice." (ii)In Esha Bhattacharjee v. Raghunathpur Nafar Academy [(2013) (12) SCC 649], the 18. Hon'ble Supreme Court has culled out the principles applicable to an application for condonation of delay and the same are profitably reproduced hereunder: "(i) There should

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

144 of the Income Tax Act, [ for short “Act”] by the Income Tax Officer, Ward 2 (2), Jaipur. 2. In this appeal, the assessee has raised the following grounds: - 1. That in the facts and circumstances of the case and in law the learned CIT(A) has erred in confirming the order passed by the learned AO under section 147/144

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)

section 144 2 Ishan Arora vs. ITO r.w.s. 147 of the Act by ITO, Ward-5(2), Jaipur [ for short AO] before him. 2. In this appeal, the assessee has raised following grounds: - “1. That the Ld. CIT(A) erred in law and on facts in dismissing the appeal on grounds of delay without condoning

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

condonation of delay which is against the principles of natural justice and also submitted that the AO had passed ex-parte orders [i.e. u/s 144 read with Section

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

condonation of delay which is against the principles of natural justice and also submitted that the AO had passed ex-parte orders [i.e. u/s 144 read with Section

JAIRAJ SINGH SOLANKI,JAIPUR vs. ITO WARD 2(4), JAIPUR, JAIPUR

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 144 of the Income Tax Act, [Here in after referred as “Act” ] by the ITO, Ward-2(4), Jaipur. 2. The assessee has marched this appeal on the following grounds:- “1.1 The impugned assessment order u/s 144 dated 10.12.2019 as well as the action taken by the Id. AO are bad in law and on facts

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

delay should be condoned. The appeals were admitted and remanded to the CIT(A) for adjudication on merits.", "result": "Allowed", "sections": [ "148", "270A", "271AAC", "69A", "44AD", "249(2)", "249(3)", "144

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

section 5 of the Limitation Act should receive a liberal construction so as to\nadvance substantial justice.\"\n18.\n(ii)In Esha Bhattacharjee v. Raghunathpur Nafar Academy [(2013) (12) SCC 649], the\nHon'ble Supreme Court has culled out the principles applicable to an application for\ncondonation of delay and the same are profitably reproduced hereunder:\n\"(i)\nThere should

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 282 of the Income Tax Act. Thus, we note that the prayer by the assessee for condonation of delay of 636 days has merit and we concur with the submission of the assessee. Thus the delay of 636 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court

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

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Condonation of delay u/s 253(5) of the Income Tax Act, 1961. Hon'ble Sirs, Most respectfully submitted that the income tax assessment of the Trust for the Assessment Year 2010-11 was completed under Section 147 r.ws 144

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Condonation of delay u/s 253(5) of the Income Tax Act, 1961. Hon'ble Sirs, Most respectfully submitted that the income tax assessment of the Trust for the Assessment Year 2010-11 was completed under Section 147 r.ws 144