TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

2), CPC and Section 5\nof the Limitation Act, thus categorically demonstrating that they are to\nbe decided on similar grounds.”\nAfter evaluating the facts of the present case, the Bench is conscious of the facts\nthat the Courts should not adopt an injustice oriented approach in rejecting the\napplication for condonation of delay. However, the Court while allowing such

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

17 respectively. That order was passed because the captioned named assessee challenged the intimation order dated 19.10.2017 passed under section 143(1) of the Income Tax Act [ for short Act], by AO, CPC, Bangalore [ for short AO]. Vivek Shiksha Samiti vs. ITO (E) 2. In these appeals assessee challenged the orders of the CPC, Bangalore which were passed

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

2 SCC_107 = AIR 1987 SC 1353\noriented approach' and cause for the advancement of ‘substantial justice'\ncannot be employed to defeat the law of limitation so as to allow stale\nmatters or as a matter of fact dead matters to be revived and re-opened by\ntaking aid of Section 5 of the Limitation Act.\n17. It must always

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

condoned delay in preferring appeal by assessee and decide case on merits - Held, yes[Paras 23 to 25] [In favour of assessee] In view of aforesaid facts, it is submitted that in the instant case there is sufficient cause with assessee on account of which appeal could not be filed on time. Even if ld. CIT(A) was not satisfied

A BLISS OF CREATOR SOCIETY,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

17-09-2021 with the delay of\nalmost 7 years. It is noted from the order of the ld.CIT(A) that the assessee failed\nto file a genuine reason for delay in filing the appeal and there is a delay of almost\n07 years and thus the ld . CIT(A) dismissed the appeal of the assesssee as defective\nwhich

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

iv) No presumption can be attached to deliberate causation of delay but, gross negligence on the part of the counsel or litigant is to be taken note of. (v) Lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. (vi) It is to be kept in mind that adherence to strict proof

VIJAY KUMAR VIJAYVERGIYA,JAIPUR vs. DCIT, CIRCLE-7, JAIPIUR

In the result ground no. 4 raised by the assessee is allowed

delay of 10 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. 5. The assessee has marched this appeal on the following grounds of appeal

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 :

iv) The assessee plea that PAN transfer from Delhi to Jaipur was violation of principal of Natural Justice holds no water as the notices issued after the transfer such as 153C, 142(1), 127, VC hearing and SCN all over through digital media only. Section 127 was introduced by the legislature to protect the right of the assessee specially considering

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 :

iv) The assessee plea that PAN transfer from Delhi to Jaipur was violation of principal of Natural Justice holds no water as the notices issued after the transfer such as 153C, 142(1), 127, VC hearing and SCN all over through digital media only. Section 127 was introduced by the legislature to protect the right of the assessee specially considering

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 :

iv) The assessee plea that PAN transfer from Delhi to Jaipur was violation of principal of Natural Justice holds no water as the notices issued after the transfer such as 153C, 142(1), 127, VC hearing and SCN all over through digital media only. Section 127 was introduced by the legislature to protect the right of the assessee specially considering

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 :

iv) The assessee plea that PAN transfer from Delhi to Jaipur was violation of principal of Natural Justice holds no water as the notices issued after the transfer such as 153C, 142(1), 127, VC hearing and SCN all over through digital media only. Section 127 was introduced by the legislature to protect the right of the assessee specially considering

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

17-09- 2021 Further opportunities were provided, but no reply was filed. Therefore, the ld. AO disallowed that expenditure and add back to the total income of the assessee. 5. Aggrieved from the above order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds of the appeal so raised by the assessee

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

17-09- 2021 Further opportunities were provided, but no reply was filed. Therefore, the ld. AO disallowed that expenditure and add back to the total income of the assessee. 5. Aggrieved from the above order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds of the appeal so raised by the assessee

RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

condonation of delay. 15. That the calculation chart of period of delay is as follows:- 9 Ram Dev Daiya 16. That the Other Reasons:- (i). Assessee is a retired salaried, Senior Citizen. So, the demand of Rs. 3,15,998/ is very huge amount caused hardship. (ii). The demand raised without following the Natural Justice and the addition is without

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

delay of 21 days in filing the appeal by the Revenue is condoned. 4. Since common issues involved, in all the appeals were heard together and disposed off by this common order. First, we take up Department’s appeal in ITA No. 275/JP/2022 for the A.Y. 2016-17. The Department has taken following grounds of appeal:- “(a) Whether