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

JAIPUR SAHAKARI KRYA VIKRAYA SAMITI,JAIPUR vs. ITO, WD 5(2) JAIPUR, JAIPUR

Bench: The Registry On 30-06-2025. By Way Of First Mentioned Appeal, Assessee Has Challenged Order Dated 18-03-2025 Passed By Ld. Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, Whereby Appeal Filed By Assessee Challenging The Assessment Order Dated 31-03-2021 Passed Under Section 143(3) Of The Act, Has Been Dismissed, As Not 2

159/- 3. Alongwith both the above captioned appeals, an application seeking condonation of delay has been filed. 4. Record reveals that the Registry made a deficiency note that each appeal was barred by limitation, having been filed 30 days after prescribed period of limitation. 5. On the applications seeking condonation of delay, (which according to the assessee

JAIPUR SAHAKARI KRAYA VIKRAYA SAMITI,JAIPUR vs. I.T.O. WARD 5(2), JAIPUR , JAIPUR

Bench: The Registry On 30-06-2025. By Way Of First Mentioned Appeal, Assessee Has Challenged Order Dated 18-03-2025 Passed By Ld. Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, Whereby Appeal Filed By Assessee Challenging The Assessment Order Dated 31-03-2021 Passed Under Section 143(3) Of The Act, Has Been Dismissed, As Not 2

159/- 3. Alongwith both the above captioned appeals, an application seeking condonation of delay has been filed. 4. Record reveals that the Registry made a deficiency note that each appeal was barred by limitation, having been filed 30 days after prescribed period of limitation. 5. On the applications seeking condonation of delay, (which according to 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)

159 Kanwar Nagar, Ward-1(1), Jaipur/ Jaipur Income Tax Officer, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BXBPS 3852 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vedant Agrawal (CA) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 13/05/2024

MAHAVEER PRASAD JAIN,JAIPUR vs. PRINCIPAL CIT-2, NEW CENTRAL REVENUE BUILDING

In the result, appeal of the assessee is allowed

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

condone the delay of 220 days 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. 4. Now, coming to the merits of the case, the assessee has marched this appeal on the following grounds of appeal

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

159 Kanwar Nagar,\nJaipur\nVs.\nबनाम\nIncome Tax Officer\nWard-1(1), Jaipur/\nIncome Tax Officer,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BXBPS 3852 Η\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by:\nराजस्व की ओर से / Revenue by :\nSh. Vedant Agrawal (CA)\nSh. A. S. Nehra (Addl. CIT)\nसुनवाई की तारीख / Date of Hearing\n13/05/2024

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, 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

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, 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

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

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1, KOTA vs. SHRI GANPATI DEVELOPERS, KOTA

In the result, both i.e. appeal of the Revenue and C

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1348/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 A.C.I.T., Cuke M/S Shri Ganpati Developers, Vs. Circle-1, C-150, Road No. 5, I.P.I.A., Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abzfs 8967 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent

159 ITR 71 (SC) (1986) (ii) K P. Varghsre Vs ITO (1981) 131 ITR 597 (SC (iii) Baldeo Kishankapoor Vs ACIT 68 ITD 37 (Chd) (TM)(1999) (iv) JCIT Vs Gramophone Co. India Ltd. (2003) 87 ITD 88 (Bombay) (V) DCIT Central Vs Shri Krishna Yadav (2011) 12 Taxmann 4 (Hyd) (vi) ACIT Vs Satyapal Wassan

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

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

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon’ble Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) 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

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA ,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon’ble Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) 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

CONSERVATOR OF FOREST AND FIELD DIRECTOR, TIGER PROJECT SARISKA (LOCAL AUTHORITY) ,SARISKA, ALWAR vs. INCOME TAX OFFICER ( TDS), MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon’ble Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) 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

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS , MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon’ble Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) 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

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS , MOTI DUNGARI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon’ble Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) 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

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

delay of 232 days in filing the present appeal by the assessee is condoned in view of the decision of Hon’ble Conservator of Forest and Field Tiger Project Sariska vs. ITO(TDS) 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