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

delay of 18 days\nin filing the appeal by the assessee is condoned in view of the decision of Hon'ble\nSupreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and\nOthers, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause.\n3.\nThe assessee has raised the following grounds of appeal

ROSHAN LAL,ALWAR vs. INCOME TAX OFFICER, BHIWADI

Appeal of the assessee is allowed for

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

condone the delay as the assessee was vigilant and was prevented by sufficient cause and therefore, we admit this appeal. 5. In this appeal, the assessee has raised following grounds: - “1. The ld. Assessing Officer has erred in treating the sale proceeds from the sale of rural agricultural land as income u/s 69A. 4 Roshal

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)

condonation of delay of 86 days in filing the same. 3. Vide impugned order dated 14.08.2024, the assessment order dated 17.05.2023 passed by the Assessing Officer has been set aside . 4. As is available from the assessment order dated 17.05.2023, the Assessing Officer assessed total income of the assessee at Rs. 19,18,18,106. Assessment order was passed

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)

condoning the delay. The individual grounds of appeal are discussed here under- Grounds of Appeal 1. That In the facts and circumstances of the case and in law the learned CIT (A) has erred in dismissing the appeal of the assessee simply on the ground of alleged non compliance of opportunity granted by him whereas the appeal required

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

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 151 Act and therefore, the reassessment proceeding initiated along with assessment order passed are liable to be quashed and CIT(A) erred in not holding so.. 3. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is bad-in-law, without jurisdiction and barred by limitation

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

ARUN BHARDWAJ,DELHI vs. ACIT CIRCLE 1 , JAIPUR

In the result, appeal of the assessee is allowed

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

condone the delay of 21 days in filing the appeal before us. 4 Arun Bhardwaj, Delhi. 4. The brief facts of the case are that the assessee is an Individual and was residing in Delhi. During the year under consideration the assessee had income from professional receipt from the company named Synergy Property Development Services Pvt. Ltd., Delhi. The assessee

PARIS ELYSEES INDIA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

Bench: Him Against The Order Dated 05.12.2019 Passed Under Section 147/143(3) Of The Income Tax Act, [ For Short “Act” ] By Acit, Circle-07, Jaipur.

151 of the Income Tax Act, 1961. The action of the Id. CIT(A) /NFAC is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the reassessment proceedings. 3. In the facts and circumstances of the case and in law, Id. CIT(A)/NFAC has erred in confirming the action

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

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

delay. Based on the reasons advanced the\ndelay caused for 13 days in filling the appeal is condoned in the interest of\nequity and justice. However, the Department should be vigilant in filing the\nappealsin time in future.\n3. First of all, we take up the appeal of the Revenue in ITA No.\n469/JP/2024 & C.O.No. 7/JP/2024 for adjudication.\n5\nITA

SHRI KIRODI MAL,ALWAR vs. INCOME TAX OFFICER, ALWAR

Appeal is dismissed

Section 147/144 of the Income tax Act, 1961 (in short 'the Act') dated 23.12.2016. 2 Shri Kirodi Mal vs. ITO 2. This appeal was disposed off by an order dated 10.10.2019. The appeal of the assessee was dismissed for want of prosecution. In that appeal filed by the assessee there was a delay of 18 days and the bench

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)

151/- by treating the same as unexplained cash credits. 5. That on the law and in the facts and in the circumstances of the case the learned lower authorities grossly erred in making an addition under section 68 of the Act on account of sundry creditors of Rs. 1,25,19,512/- by treating the same as unexplained cash credits

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)

151/- by treating the same as unexplained cash credits. 5. That on the law and in the facts and in the circumstances of the case the learned lower authorities grossly erred in making an addition under section 68 of the Act on account of sundry creditors of Rs. 1,25,19,512/- by treating the same as unexplained cash credits

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

condone the delay in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 5. The assessee company has submitted an application praying for raising the following additional ground of appeal which reads as under:- “That

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

1. In the facts and circumstances of the case and in law, the ld. CIT(A) has erred in confirming the action of ld. AO in reopening the assessment u/s 147 of the Income Tax Act, 1961. The action of the ld. CIT(A) is illegal, justified, arbitrary and against the fact of the case. Relief may please be granted

JUGAL KISHORE PARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-4(5), JAIPUR

In the result, the appeals of the assessee in ITA No

condonation of delay, if required. Hence the action of the learned CIT(A) was illegal, invalid and against the principles of natural justice. Ground No. 2- The learned AO was not justified in imposing the penalty of rupee 6,29,730 under section 271(1)(c) of the Act. A.O.- Show cause notice dated 20.03.1997 was issued but no reply

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)

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

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)

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT