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

In the result, the appeal of the assessee is allowed

delay in filing of the appeal. Further reliance is placed on the following judicial pronouncements – Meenachil Taluk Cooperative Employees Cooperative Society Ltd. vs. Commissioner of Income-tax. (Appeals) [2024] 165 taxmann.com 366 (Kerala High Court)[25-06-2024] Section 249, read with sections 246A and 80P, of the Income-Tax Act, 1961 - Commissioner (Appeals) - Form of appeal and limitation (Condonation

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

249(3) of I.T. Act, 1961. 2. Please furnish ground-wise written submissions along with documentary evidence, if any, in support of each ground of appeal as per appeal memorandum The above information/details should be submitted on or before 01- 11-2024. The assessee, however, made compliance of this notice on 10.11.2011 enclosing the Delay condonation petition along with supporting

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

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

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

249 Taxman 0372 (Madras) (Delay 1631 days), held that “Appeal—Condonation of delay—Tribunal refused to entertain appeal of Assessee-charitable institution filed against order passed by CIT(A) only on ground that, it was woefully delayed by 1631 days—Held, there was enormous delay in moving appeal before Tribunal—Assessee had not filed petition for condonation of delay, which

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

condoned as no "sufficient cause" has been shown under section 249(3) of the Income Tax Act for the appellant's failure to file the appeal within prescribed period of limitation u/s 249(2) of the Income Tax Act r.w.s 5 of the Limitation Act. Since, the delay

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

section 249(3) of the Act, the appellate authority may, on good and sufficient reason for the delay being shown, admit an appeal after the expiry of the period of limitation. 4.2. On the issue of delay in filing the appeal, no reason was given by the Appellant. The appellant submitted that the petition for delay will be submitted

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 249(2) of the Act, the appeal should have been filed within 30 days 11. from the date of service of order i.e. latest by 18.01 .2020, however, the appeal was filed electronically on 03.02.2024. Thus, there was a delay of 1477 days. However, after reducing the extended period of limitation in filing appeal by Hon’ble Apex Court

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 249(2) of the Act, the appeal should have been filed within 30 days 11. from the date of service of order i.e. latest by 18.01 .2020, however, the appeal was filed electronically on 03.02.2024. Thus, there was a delay of 1477 days. However, after reducing the extended period of limitation in filing appeal by Hon’ble Apex Court

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 249(2) of the Act, the appeal should have been filed within 30 days 11. from the date of service of order i.e. latest by 18.01 .2020, however, the appeal was filed electronically on 03.02.2024. Thus, there was a delay of 1477 days. However, after reducing the extended period of limitation in filing appeal by Hon’ble Apex Court

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

section 249(2) of the Act, the appeal should have been filed within 30 days 11. from the date of service of order i.e. latest by 18.01 .2020, however, the appeal was filed electronically on 03.02.2024. Thus, there was a delay of 1477 days. However, after reducing the extended period of limitation in filing appeal by Hon’ble Apex Court

ISHAN ARORA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

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

section 249(2) r.w.s 249(3) of the Act 9 Ishan Arora vs. ITO and is being dismissed as non-maintainable without any adjudication on merits or any other aspect of the appeal. 4.11 It is well settled legal position that until and unless delay in filing the appeal is condoned

JAGDISH PRASHAD PANCHAL,JHALAWAR vs. INCOME TAX OFFICER, JHALAWAR

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

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

condonation of the delay in filing the appeal or even explaining the purported 'sufficient cause' for not preferring the appeal within the time limit as prescribed under Section 249

JAIRAJ SINGH SOLANKI,JAIPUR vs. ITO WARD 2(4), JAIPUR, JAIPUR

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

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

condoned as no "sufficient cause has been shown under section 249(3) of the Income Tax Act for the appellant's failure to file the appeal within prescribed period of limitation u/s 249(2) of the Act r.w.s 5 of the Limitation Act. Since, the delay

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

AO (SC), AVVNL, SIKAR,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of 7 AO(SC) AVVNL, Sikar Vs ACIT, CPC (TDS) demand. The appellant has not filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal . The appeal in his written submission has contended

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

condonation application by mentioning inordinate delay without appreciating the sufficient cause mention in the form 35 of the Memorandum of appeal or enquiring into the matter or deciding the appeal on merits. Thus, the NFAC has dismissed the appeal in limine, as inadmissible. 9. The AR explained with the support of a notary affidavit that the delay in filing form

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

condonation application by mentioning inordinate delay without appreciating the sufficient cause mention in the Form 35 of the Memorandum of appeal or enquiring into the matter or deciding the appeal on merits. Thus, the NFAC has dismissed the appeal in limine, as inadmissible. 9. The AR explained with the support of a notary affidavit that the delay in filing form

VIDYA SAMITI ARYA SAMAJ,JAIPUR vs. ITO, EXEMPTION - 1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

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

condonation of delay with following affidavit :- “I, Nand Kishore Son, s/o Late Hari Charn soni, aged 69 year resident of 37/74, Rajat Path, Pukhraj path, Near Spring Field School, Mansarovar, Jaipur (Rajasthan) do hereby solemniy affir and declare as under:- 1. That I am a Trustee of Vidya Samiti Arya Samaj which runs Vedik Balika Senior Higher Secondary School, Raja

VIDYA SAMITI ARYA SAMAJ,JAIPUR vs. ITO, EXEMPTION - 1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

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

condonation of delay with following affidavit :- “I, Nand Kishore Son, s/o Late Hari Charn soni, aged 69 year resident of 37/74, Rajat Path, Pukhraj path, Near Spring Field School, Mansarovar, Jaipur (Rajasthan) do hereby solemniy affir and declare as under:- 1. That I am a Trustee of Vidya Samiti Arya Samaj which runs Vedik Balika Senior Higher Secondary School, Raja