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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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

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

160 taxmann.com 759 (SC)\n200-201\nS. No.\nCase Name & Citation\nPage no.\n(A) Case laws on Section 127\n1\nS.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1\n1-6\n2\nA.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221\n7-21\n3\nEsha Bhattacharjee v. Raghunathpur Nafar Academy

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

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

delay of 3 days in filing the appeal by the Revenue is condoned. 4. The Revenue raised the following grounds of appeal:- “1. Whether on the facts and circumstances of the case and in law, the CIT(A) was justified in treating the assessee as representative assessee while it should be treated as AOP, because it has derived income which

JAGDAMBA TOLLES,DHOLPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BHARATPUR

In the result ground no. 2

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

condone the delay of 153 days in filing the appeal by the assessee 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 thus the bench considered it to dispose the appeal of the assessee

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

section 69B of the Act, we would like to reiterate the same for the applicability of the provision in the facts of the case of the assesse: Amount of investments, etc., not fully disclosed in books of account. 69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

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

section 69B of the Act, we would like to reiterate the same for the applicability of the provision in the facts of the case of the assesse: Amount of investments, etc., not fully disclosed in books of account. 69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

section 69B of the Act, we would like to reiterate the same for the applicability of the provision in the facts of the case of the assesse: Amount of investments, etc., not fully disclosed in books of account. 69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery

SADHWANI WOOD PRODUCT PRIVATE LIMITED ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL JAIPUR , JAIPUR

delay and the same is condoned.\n8. The brief facts as culled out from the records are that asessee is a company and derives income from retail and wholesale sale of woods, timber, laminates and adhesives and allied activities. A search & seizure operation under section 132(1) of the Income Tax Act, 1961 was carried

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

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

condone the delay.\n5. In this appeal, the assessee has raised following grounds: -\n\"1.\nThat the Ld. CIT(A) confirming the application of provision of sec. 145(3)\nwithout rejecting method of accounting and stock valuation.\n2.\nThat the Ld. CIT(A) confirming the application of provision of sec. 69A for\ncash deposit in bank, whereas same

PRAMOD PAREEK,JAIPUR vs. ITO, WARD-6(3), JAIPUR

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

condonation of delay in filing the appeal is allowed. 3.1 During the course of hearing, the Bench observed that the assessee has raised the Ground No. 1 and 2 for adjudication. It would not be advisable to consider these ground No. 1 and 2 which were not raised before the ld. CIT(A). Hence, the same are dismissed being

SADHWANI WOOD PRODUCT PRIVATE LTD ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) JAIPUR , JAIPUR

delay of 41 days in filing the\nappeal by the assessee is condoned in view of the decision of\nHon'ble Supreme Court in the case of Collector, land Acquisition vs.\nMst. Katiji and Others, 167 ITR 471 (SC) as the assessee was\nprevented by sufficient cause in bringing the present appeal with\ndelay and the same is condoned

PHOOL CHAND,JAIPUR vs. ITO, WARD-6(4), JAIPUR, JAIPUR

In the result the appeal of the assessee is partly allowed

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

delay of three 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

MRITUNJAY KNOWLEDGE CONSULTANCY SERVICES PRIVATE LIMITED,BARAN, RAJASTHAN vs. INCOME TAX OFFICER, BARAN

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

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

delay is condoned and appeal is admitted on merits of the case. 3. The Ld. AR submitted that the case of the assessee was selected for scrutiny under CASS and the assessment was completed on 30/11/2019 on total income of Rs.85,09,780/- as against returned income of Rs. 4,25,160/- under section

PREM DEVI BAID,JAIPUR vs. ITO WARD 6(5), JAIPUR, NCRB, STATUE CIRCLE, C-SCHEME

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

delay of 122 days is condoned, and the appeal admitted for adjudication. 4. At the time of hearing, before commencing the submissions of the case, the ld. AR of the assessee submitted that he did not wish to press Ground No. 7 raised in relation to the disallowance under Section 14A of the Act. Accordingly, Ground No. 7 raised