SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

condoned the delay of 18 days in filing the appeal, citing the precedent set by the Supreme Court in Collector, Land & Acquisition v. Mst. Katiji & Others for a liberal approach. The Tribunal found that the notice issued under section 148

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

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

delay\nof 2 days in filling this cross objection is condoned.\n\n4\nITA No. 360/JPR/2025 & CO No. 19/JPR/2025\nBharat Spun Pipe and Construction Co., Jaipur.\n\n5. The brief fact as culled out from the records is that the assessee, M/s\nBharat Spun Pipe and Construction Company, is a firm assessed as such,\nand filed its return of income

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)

section 271(1)(c) from the department was issued. Thereafter, the assessee appointed a Chartered Accountant and filed an instant appeal which was delayed on that account . Since the delay caused was not due to any neglect but due to circumstances beyond the assessee’s control, he filed an application for condoning the delay in filing instant appeal. Held

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)

148 days in filing the appeal by the assessee for which the assessee has filed an application dated 15-10-2024 for condonation of delay giving therein following reasons: ‘’1. That the Ld. Commissioner of Income Tax (Appeals) National Faceless appeals Centre passed the order in appeal of the assessee on 20.03.2024. 2. That the order was uploaded

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

condone\nthe delay of 108 days in filing the appeal before us but with a cost of Rs.\n5,000/- to be deposited into the Prime Minister Relief Fund to be\ndeposited by the assessee when the assessee apply for the appeal effect of\nthis order.\n\n4.\nBrief facts of the Case are that the assessee had filed

ACIT, NCR BUILDING, JAIPUR vs. HANS RAJ AGARWAL, VIDHYADHAR NAGAR JAIPUR

39. In view of the above discussion and findings, memorandum of cross objections No 1/JP/2025 filed by the assessee is allowed

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

section 148 of the Act for want of approval of competent authority, but in the course of arguments, he deemed it appropriate to file cross-objections so that the legal ground is adjudicated as per law. Therefore, the contention is that in the given situation, delay in filing of the cross-objections be condoned

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. ASHOK PARWAL, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 53/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Joint Commissioner of Income Tax (OSD), Circle-04, Jaipur बनाम Vs. Ashok Parwal M-57, Mahesh Colony, Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACJPO7256L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधारिती की ओर से / Assessee by: Sh. Vedant Agarwal, Adv. राजस्व की ओर से / Revenue by : Sh. Ajey Malik, CIT (th. V.C.) सुनवाई क

Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of appellate proceeding.” 3. At the outset of hearing, the Bench observed that there is delay of 17 days in filing of the appeal by the revenue

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

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

148 of the Income Tax Act. 2 That the Id CIT(A)-NFAC have erred in law as well in facts of the case is dismissing the appeal owing to delay in filing form 35, without appreciating reasonable & sufficient cause put forth by the appellant. 3 That the Id CIT(A) have erred in law as well in facts

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

148 of the Income Tax Act. 2 That the Id CIT(A)-NFAC have erred in law as well in facts of the case is dismissing the appeal owing to delay in filing form 35, without appreciating reasonable & sufficient cause put forth by the appellant. 3 That the Id CIT(A) have erred in law as well in facts

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

148 of the Income Tax Act. 2 That the Id CIT(A)-NFAC have erred in law as well in facts of the case is dismissing the appeal owing to delay in filing form 35, without appreciating reasonable & sufficient cause put forth by the appellant. 3 That the Id CIT(A) have erred in law as well in facts

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

148 of the Income Tax Act. 2 That the Id CIT(A)-NFAC have erred in law as well in facts of the case is dismissing the appeal owing to delay in filing form 35, without appreciating reasonable & sufficient cause put forth by the appellant. 3 That the Id CIT(A) have erred in law as well in facts

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)

148 was served. The entire assessment order was passed without communication to the assessee and came to his knowledge only in 2019. Thereafter, an appeal was filed on 07.10.2019. 6. The CIT(A) (NFAC) dismissed the appeal vide order dated 03.03.2025 on the ground of delay (2022 days) without condoning the delay, despite genuine reasons for late filing. A copy

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

PRABHATI DEVI,DAUSA vs. ITO WARD DAUSA , DAUSA

In the result, appeal of the assessee is allowed

condone the delay in filing the appeal before me and\ndecide the appeal herein below.\n2.\nGround nos. 1 and 1.2 of the appeal raised by the assessee are inter-related and\ninter-connected and relates to challenging the order of the Id. CIT (A) on the ground\nthat impugned order under section 147/144 dated 19.03.2024 as well

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