VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

delay in filing Form No.10AB deserved to be condoned. 7. Otherwise also, CBDT vide Circular No.7/2024 dt. 25.04.2024 has extended the time for filing the application for permanent approval till 30.06.2024 whereas in earlier Circular No.6/2023 dt. 24.05.2023 the time for filing application for permanent approval u/s 80G was not extended till 30.09.2023. Therefore, on harmonious interpretation of both

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 :

b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book Page No.22 to 32). • Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book

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 :

b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book Page No.22 to 32). • Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book

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 :

b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book Page No.22 to 32). • Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book

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 :

b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book Page No.22 to 32). • Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

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

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

b) Burden of Proof in Delay Condonation\n• Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649\nApplicant must approach with clean hands and show bona fide reasons;\nsuppression disentitles relief (Paper Book Page No.22 to 32).\n• Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal\napproach applies only when sufficient cause is shown truthfully

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)

condoned and appeal of the assessee is admitted for adjudication. 2. Sant Kabir Mahasabha Versus The CIT (Exemption) Chandigarh (ITA No. 84/CHD/2023) (ITAT, Chandigarh) Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order

DIESH KUMAR GOYAL,KOTA vs. ITO, WARD-1(1), KOTA, KOTA

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

condone the delay of 103 days in filing the\npresent appeal and admit the same for adjudication on merit.\n5.\nSuccinctly, the facts as culled out from the records is that return\ndeclaring an income of Rs.2,80,750/- was e-filed by the assessee on\n29.09.2010 and assessment u/s 143(3) of the I.T. Act was completed on\n20.03.2013

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)

condone the delay of 28 days in filing the appeal before us. 5. The brief facts of the case are that the assessee is a non-resident individual. The assessee did not file his return of income for the AY 2015-16 for the reason that the assessee was having no taxable income in India originally. However, he has been

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)

condone the delay of 28 days in filing the appeal before us. 5. The brief facts of the case are that the assessee is a non-resident individual. The assessee did not file his return of income for the AY 2015-16 for the reason that the assessee was having no taxable income in India originally. However, he has been

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed for statistical purpose

b) Any other order, which this Hon'ble Tribunal deems fit and proper, be also passed in\nfavour of applicant-assessee.”\n3.\nDuring the course of hearing, the ld. DR not objected to assessee's\napplication for condonation of delay and prayed that Court may decidethe\nissue as deem fit in the interest of justice as delay

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

delay caused for 13 days in filling the appeal is condoned in the interest of equity and justice. However, the Department should be vigilant in filing the appealsin time in future. 3. First of all, we take up the appeal of the Revenue in ITA No. 469/JP/2024 & C.O.No. 7/JP/2024 for adjudication. 5 ITA NO. 469 & 470/JP/2024 DCIT, CENTRAL CIRCLE

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos. 826 & 827/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 cuke Shri Upendra Kumar Soni The ACIT Vs. 19D, New Colony, Gumanpura

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos. 826 & 827/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 cuke Shri Upendra Kumar Soni The ACIT Vs. 19D, New Colony, Gumanpura

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest