AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 569 days in view of the decision of Hon’ble 8 Ahluwalia Erectors & Febricators Pvt. Ltd., vs. ACIT 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. 7. Now, coming to the merits of the issue the brief facts

NARSEE LAL,JAIPUR vs. ITO, WARD 1(3), 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)

234D of the I.T. Act, 1961 on the appellant is wrong and bad in law. Kindly delete the same. 2.1 At the outset of the hearing, the Bench observed that there is delay of 13 days in filing the appeal by the assessee for which the ld. AR of the assessee filed a delay condonation application cum written submission praying

KUNAN MAL KALU RAM JAIN AND COMPANY ,TONK vs. ITO,TONK, TONK

In the result, appeal of the assessee is allowed

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

section 143(3) r.w.s 143(3A) & 143(3B) of the Income Tax Act, by National e-Assessment Centre, Delhi. 2 Kunan Mal Kalu Ram Jain and Company vs. ITO 2. In this appeal, the assessee has raised following grounds: - “1. The impugned additions and disallowances made in the order u/s 143(3) dated

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

234D which are consequential in nature. The interest charges are not sustainable once the additions are deleted. 5. The appellant craves leave to add, amend, alter, modify or withdraw any all of the above grounds of appeal before or at the time of hearing of the appeal. “ ITA NO. 1115/JPR/2025 AY 2018-19 : “1. The ld. CIT (A) erred

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

delay is condoned. 3.1 Apropos grounds of appeal of the assessee, it is noticed that the ld. CIT(A)has passed an ex-parte order by dismissing the appeal of the assessee relating to Section 271(1)(c) of the Act for the reason that assessee has not pursued the appeal despite being granted several 4 RAKESH KUMAR JAIN

VINOD KUMAR GUPTA,JAIPUR vs. ITO WARD 1(2), JAIPUR, JAIPUR

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

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

section 154 of the Income Tax Act 1961 [ for short Act ], by Centralized Processing Center [ for short AO/CPC]. 2 Vinod Kumar Gupta vs. ITO 2. In this appeal, the assessee has raised the following grounds: - “Ground1.1 The impugned assessment order u/s 154 RWS 143(1) dt. 29.07.2022 is, are bud in law, illegal, invalid, void ab-intin on facts

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

234D which are consequential in nature. The\ninterest charges are not sustainable once the additions are deleted.\n5. The appellant craves leave to add, amend, alter or modify or withdraw any all of the\nabove grounds of appeal before or at the time of hearing of the appeal.\nITA NO. 1115/JPR/2025

AKSHAT LOYALKA,JAIPUR vs. RJN-C-(101)(1), JAIPUR

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

section 250 of the I.T. Act, 1961, for the assessment year 2016-17. The\nassessee has raised the following grounds of appeal :-\n“1. The impugned order u/s 147 r.w.s 144B of the Act dated 25.05.2023 is bad in\nlaw and on facts of the case, for want of jurisdiction and various other reasons and\nhence the same kindly

SHIV EDIBLES LIMITED,KOTA vs. ACIT CIR-1 KOTA, KOTA

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condone the delay of 2 days in filing the present appeal. 4. The brief facts of the case are that the assessee company is running business under the name and style of M/s. Shiv Edibles Limited. The assessee e-filed its return of income for the assessment year 2011-12 on 30.09.2011 declaring total income

SHIV EDIBLES LTD,KOTA vs. ACIT CIR-1 , KOTA

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condone the delay of 2 days in filing the present appeal. 4. The brief facts of the case are that the assessee company is running business under the name and style of M/s. Shiv Edibles Limited. The assessee e-filed its return of income for the assessment year 2011-12 on 30.09.2011 declaring total income

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

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

234D more so when such interest could not be levied under the law.\n7. That the appellant craves the leave to add, alter or amend the grounds of appeal at any\nstage and all the grounds are without prejudice to each other.”\n3\nITA No. 170/JPR/2024\nAksh Optifibre Limited\n3.\nFrom the record we find that there is a delay

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 5. The appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

234D of the Act. The appellant totally denies its liability of\ncharging of any such interest. The interest so charged, being contrary to the\nprovisions of law and facts, kindly be deleted in full.\n5.\nThe appellant prays your honor indulgences to add, amend or alter of or any of the\ngrounds of the appeal on or before the date

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 5. The appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 5. The appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date