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 part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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 part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

section applies to non-\nresidents. However, in the present case, the Ld. DCIT failed to comply with the\nmandatory requirement enumerated u/s 144C of the Act. Hence, the impugned\nassessment order may kindly be set aside.\n12. In support of the same, the reliance is placed on following judicial\nprecedents:\nGE Oil and Gas India Private Ltd vs ACIT

PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

section 263 of the Act. 4. That on the facts and in the circumstances of the case, ld. CIT (IT), Delhi-1 grossly erred in holding the order of the AO is erroneous and prejudicial to the interest of the revenue. 5. That on the facts and in the circumstances of the case, ld. CIT (IT), Delhi-1 grossly erred

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

section 5 of Limitation act. Koshal Kishor Sharma, Jaipur. 8. That due to all this reason the appeal could not be filed within time. 9. That the contents or averment of application for condonation of delay are true and correct and may be treated as part of this affidavit. Place : Date : .05.2025. Deponent VERIFICATION I, Koshal Kishor Sharma S/o Bhanwar

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

section 5 of Limitation act. Koshal Kishor Sharma, Jaipur. 8. That due to all this reason the appeal could not be filed within time. 9. That the contents or averment of application for condonation of delay are true and correct and may be treated as part of this affidavit. Place : Date : .05.2025. Deponent VERIFICATION I, Koshal Kishor Sharma S/o Bhanwar

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

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

144C (5), when noticed that no DIN was mentioned therein, held as under: “21. Respectfully following the above order of the Tribunal, since the DIN was not mentioned in DRP order dated 30.12.2021 which was mandatory as per Resonance Eduventures Ltd., Kota. CBDT Circular No.19 (supra) & in view of the facts noted above in regard to communications done with

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

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

144C (5), when noticed that no DIN was mentioned therein, held as under: “21. Respectfully following the above order of the Tribunal, since the DIN was not mentioned in DRP order dated 30.12.2021 which was mandatory as per Resonance Eduventures Ltd., Kota. CBDT Circular No.19 (supra) & in view of the facts noted above in regard to communications done with

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

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

144C (5), when noticed that no DIN was mentioned therein, held as under: “21. Respectfully following the above order of the Tribunal, since the DIN was not mentioned in DRP order dated 30.12.2021 which was mandatory as per Resonance Eduventures Ltd., Kota. CBDT Circular No.19 (supra) & in view of the facts noted above in regard to communications done with

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

144C (5), when noticed that no DIN was mentioned therein, held as\nunder:\n“21. Respectfully following the above order of the Tribunal, since the DIN was\nnot mentioned in DRP order dated 30.12.2021 which was mandatory as per\n9\nITA Nos.669 to 672/JPR/2024\nResonance Eduventures Ltd., Kota.\nCBDT Circular No.19 (supra) & in view of the facts noted above