RAJNI VINOD MALHOTRA,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, JAIPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

condone the delay in filing the appeal beyond the time limit of 30 days from the date of the order” 4. The Assessing Officer also assessed u/s 143(3) r.w.s. 147 of the Act at Rs. 3,46,08,520/-. Issued demand notice and challan. Charge interest u/s 234A, u/s 234B, u/s 234C & u/s 234D of the Act. Issued penalty

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

234B", "Section 234C", "Section 139(1)", "Section 142(1)", "Section 148", "Section 69A"], "issues": "1. Whether the delay in filing the appeal is liable to be condoned

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

condone the delay of 932 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

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

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

SHIVRAM BAIRWA,RAJGARH DAUSA vs. INCOME TAX OFFICER, ITO

In the result, the appeal of the assesee is allowed for statistical purposes\nOrder pronounced in the open court on\n20/08/2024

234B", "Section 234C", "Rule 29 of ITAT Rules 1963", "Section 250"], "issues": "Whether the CIT(A) erred in dismissing the appeal ex-parte and the grounds raised by the assessee, including the condonation of delay

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

234B", "234C", "50C", "54", "80C", "292B" ], "issues": "Whether the reassessment proceedings initiated under section 147/148 are valid when there is a failure to obtain proper sanction and the reasons recorded are incorrect or without material evidence? Whether the delay in filing the appeal can be condoned

SURBHI AGARWAL,JAIPUR vs. ITO WARD 6(4), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

section 40A(3). 6. Under the fact and circumstances of the case to the Ld. AO was not justified in charging interest u/s 234B and 234C, 7. That the appellant reserved his right to add, amend, or alter the grounds of appeal on or before the date of appeal hearing.” 3 Surbhi Agarwal vs. ITO 3. At the outset

HARSH JAIN,JAIPUR vs. ITO WARD 6(4) JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed for statistical purposes

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

section 250 of the IT Act, 1961 for the assessment year 2009-10. The assessee has raised the following grounds :- 1. The impugned assessment order u/s 144 rws 147/148 dated 01.12.2016 as well as the notice u/s 148 and the action taken by the ld. AO u/s 147 are bad in law and on facts of the case, for want

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)

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

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:

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

PANKAJ MANI KULSHRESHTHA,JAIPUR vs. ITO, WARD-3(5), JAIPUR

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

Bench: The Hearing.”

condone the delay of 40 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 was prevented by sufficient cause. 4 Sh. Panka Mani Khulshrestha vs. ITO 3.1 Apropos Ground of appeal

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

condonation of delay for claims under Section 80P.", "result": "Allowed", "sections": ["143(1)", "139(1)", "80P", "80AC(ii)", "143(1)(a)(v)", "234A", "234B

KIRAN PABUWAL,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

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

234B of the Act, 1961 is wrong, unwarranted and bad in law. Kindly delete the same. 2.1 At the outset of the hearing, the Bench observed that there is delay of 122 days in filing the appeal by the assessee for which the ld. AR of the assessee filed a condonation application dated 25-05-2022 praying therein as under

RADHESHYAM MEENA,RAJGARH vs. INCOME TAX OFFICER, ALWAR

9. In view of the discussion and reasons recorded above, in the interest of justice, we hereby allow the appeal for statistical purposes, set aside the impugned order passed by Learned CIT(A)

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

234B and 234C is charged as per law, as applicable in Assessee’s case. Issue notice of demand and challan accordingly.” Since Assessing Officer felt satisfied that the assessee had concealed particulars of his income for the year under consideration, it was a fit case for initiation of penalty proceedings u/s 271(1)(c) of the Income Tax Act (hereinafter

VINOD KUMAR CHUGH,JAIPUR vs. THE INCOME TAX OFFICER, WARD-7(3), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condonation of delay with following prayers: “Most Respectfully Showeth: 1. That the appellant is a senior citizen and a retired employee of the Indian Railways, earning mainly from pension income. 2. That the assessment order under section 144/147 of the Income Tax Act, 1961 was passed on 20.11.2017, determining the total assessed income at ₹12,75,580, along with interest