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

156 taxmann.com 643 (Madras) laid down following principles that delay in filling appeal was to be condoned and matter was to be remanded to decide issue on merit vide para 7 and 8 as under: 7. At this juncture, it is pertinent to refer to the following decisions, in regard to the 14. condonation of delay: 15. (i) N. Balakrishnan

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

156 taxmann.com 643 (Madras) laid down following principles that delay in filling appeal was to be condoned and matter was to be remanded to decide issue on merit vide para 7 and 8 as under: 7. At this juncture, it is pertinent to refer to the following decisions, in regard to the 14. condonation of delay: 15. (i) N. Balakrishnan

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

156 taxmann.com 643 (Madras) laid down following principles that delay in filling appeal was to be condoned and matter was to be remanded to decide issue on merit vide para 7 and 8 as under: 7. At this juncture, it is pertinent to refer to the following decisions, in regard to the 14. condonation of delay: 15. (i) N. Balakrishnan

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 :

delay before the Ld. CIT(A) and hence failed to prove the findings to prove Ld. CIT(A) on same. Additional Submission It is respectfully submitted that in the present case the assessee was represented by an Authorised Representative who is himself a High Court practitioner. The expectation of candour and accuracy is, therefore, much higher. In spite of this

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 :

delay before the Ld. CIT(A) and hence failed to prove the findings to prove Ld. CIT(A) on same. Additional Submission It is respectfully submitted that in the present case the assessee was represented by an Authorised Representative who is himself a High Court practitioner. The expectation of candour and accuracy is, therefore, much higher. In spite of this

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 :

delay before the Ld. CIT(A) and hence failed to prove the findings to prove Ld. CIT(A) on same. Additional Submission It is respectfully submitted that in the present case the assessee was represented by an Authorised Representative who is himself a High Court practitioner. The expectation of candour and accuracy is, therefore, much higher. In spite of this

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 :

delay before the Ld. CIT(A) and hence failed to prove the findings to prove Ld. CIT(A) on same. Additional Submission It is respectfully submitted that in the present case the assessee was represented by an Authorised Representative who is himself a High Court practitioner. The expectation of candour and accuracy is, therefore, much higher. In spite of this

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)

delay of 636 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that

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

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

delay before the Ld. CIT(A) and\nhence failed to prove the findings to prove Ld. CIT(A) on same.\nAdditional Submission\nIt is respectfully submitted that in the present case the assessee was represented\nby an Authorised Representative who is himself a High Court practitioner. The\nexpectation of candour and accuracy is, therefore, much higher. In spite of this

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

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

156 taxmann.com 643 (Madras) laid down following principles that delay in filling appeal was to be condoned and matter was to be remanded to decide issue on merit vide para 7 and 8 as under: 14. 7. At this juncture, it is pertinent to refer to the following decisions, in regard to the condonation of delay: 15. (i) N. Balakrishnan

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

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

156 taxmann.com 643 (Madras) laid down following principles that delay in filling appeal was to be condoned and matter was to be remanded to decide issue on merit vide para 7 and 8 as under: 14. 7. At this juncture, it is pertinent to refer to the following decisions, in regard to the condonation of delay: 15. (i) N. Balakrishnan

MEHAR CHAND GUPTA,ALWAR vs. INCOME TAX OFFICER, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

condonation of delay in filing the appeal is allowed. 4.0 The grounds of appeal raised by the assessee are as under:- 1. The Ld. CIT(A) has erred in law as well on the facts and circumstances of the case in dismissing the appeal on the ground of non maintainable since no order u/s 143(1) was filed. Further

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, both the appeal of the assessee are allowed for

condoned in view of the decision of Hon'ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore, we admit this appeal. 5. First, we take up the appeal of the assessee

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1),JAIPUR

In the result, both the appeal of the assessee are allowed for

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore, we admit this appeal. Gobind Chhangomal Sajnani, Jaipur vs. ITO First, we take up the appeal of the assessee

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

SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee

INCOME TAX OFFICER, WARD-1, BEAWAR vs. SHRI MANOJ AMAR CHAND TAILOR, MASUDA BIJAINAGAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee

KIRTI KRISHNA TRADEMART PVT. LTD., BHARATPUR,BHARATPUR vs. ITO WD 2, BHARATPUR, BHARATPUR

In the result, theappeal of the assessee is allowed for statistical purposes

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

delay is condoned as the assessee has sufficient reasons. 3.1 Apropos grounds of appeal, it is noticed from the assessment order that the assessee had made cash deposit amounting to Rs.16.00 lacs and other credit entries appearing in the bank account of Rs.8,80,000/- and thus making the total amount of Rs.24.80 lacs in the bank account during