KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

250 of the Income Tax\r\nAct 1961 [ for short Act ]dated 27.05.2025 for the assessment year 2019-\r\n20. Ld. CIT(A) passed that order because the assessee had challenged\r\nassessment order dated 27.02.2024 passed under section 147r.w.s.144\r\nread with section 144B of the Act by National Faceless Assessment Unit of\r\nIncome Tax Department [ for short

GULAB BAI,KOTA vs. ITO, INCOME TAX

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

250 of the Act having\nhearing dated 25-10-2023, 01-11-2023, 17-11-2023 and 14-02-2023. However, no\nresponse was filed with respect to the substantial delay of about 2594 days in filing\nof appeal. It is important to mention here that only argument raked up before the\nBench by the ld. AR of the assesse

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

1) Subject to the provisions contained in sections\n4 to 24 (inclusive), every suit instituted, appeal preferred, and application\nmade after the prescribed period shall be dismissed, although limitation has\nnot been set up as a defence.\"\n11. Though Section 3 of the Act mentions about suit, appeal and application\nbut since in this case we are concerned with 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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

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 :

section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2025 2015-16 16.01.2025 153 r.w.s. 144 dt.18.03.2024 506/JP/2025 2016-17 16.01.2025 153 r.w.s. 144 dt. 19.03.2024 3 507/JP/2025 2018-19 16.01.2025 153 r.w.s. 144 dt. 13.03.2024 4 508/JP/2025

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

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

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

Section 5 of the Limitation Act, 1963. \"Sufficient cause\" is a condition\nprecedent for exercise of discretion by the Court for condoning the delay. After\nhaving gone through different citations of different forums as well as courts, the\nBench has noticed that the Court have time and again held that when mandatory\nprovision is not complied with and that delay

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

condoned. 3 ITA 267/JP/2020_ ITO Vs Amit Agarwal 4. The brief facts of the case are that the assessee is proprietor of M/s Nandi International and engaged in import and trading of Glass Chaton, Glass beads and silver jewellery. The assessee filed his return of income on 27/09/2014 declaring total income of Rs. 9,01,270/-. The case

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

1 SCC 366, their Lordships observed as under: “9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

condoned the delay in filing the appeal, citing genuine and bonafide reasons. The Tribunal noted that the AO initiated proceedings against a non-existent entity, which is illegal. Furthermore, the AO passed the order under Section 201/201(1A) without issuing notices to employees and without proper jurisdiction, violating principles of natural justice. The Tribunal also noted the pendency

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250