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)

condonation of delay, which was supported by affidavit of Assessee—Chartered Accountant engaged in matter was unaware of fact that appeal could be filed against order of CIT, post amendment made in Section 253(1

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

condonation of delay u/s 253(5) of the I.T. Act, 1961 read with\nsection 5 of the Limitation Act, 1963.\nMost Respectfully Showeth :\n1. That the appellant is filing the present appeal against the order dated\n11.06.2019 passed by the Hon'ble CIT (A) in connection with the demand\nraised under section 201(1

SHRI RAKESH GARG,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

section 253(5) of the Act, we hereby condone the delay 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. The Registry is directed to list the matter in due course. 13. Now we take

SHRI RAKESH GARH,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

section 253(5) of the Act, we hereby condone the delay 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. The Registry is directed to list the matter in due course. 13. Now we take

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condonation of delay in filing the appeals and submitted that there is inordinate delay of 240 days in filing the appeals and, therefore, the assessee cannot be allowed to file the appeals as and when the assessee thinks or decide to file the appeals ignoring the limitation provided under section 253 (3) of the IT Act. 3. Having considered

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condonation of delay in filing the appeals and submitted that there is inordinate delay of 240 days in filing the appeals and, therefore, the assessee cannot be allowed to file the appeals as and when the assessee thinks or decide to file the appeals ignoring the limitation provided under section 253 (3) of the IT Act. 3. Having considered

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condonation of delay in filing the appeals and submitted that there is inordinate delay of 240 days in filing the appeals and, therefore, the assessee cannot be allowed to file the appeals as and when the assessee thinks or decide to file the appeals ignoring the limitation provided under section 253 (3) of the IT Act. 3. Having considered

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

253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in the section has also been used identically in sub- section

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

delay of 14 days is condoned. 4 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR 4.1 Apropos Ground No. 1 of the assessee, brief facts of the case are the assessee society is registered under Rajasthan Public Trust Act,1958 w.e.f. 07.09.1999 (PB 22) with the main objective of imparting education (PB 23-29). It is registered

DAYARAM YADAV,JAIPUR vs. CIT(A), NFAC

In the result, appeal of the assessee is allowed

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

section 253(5) of the Act, we hereby condone the delay of 153 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, as there were three

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

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

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

253(5) of the Income Tax Act, 1961 read with section 5 of Limitation Act in filling of appeal Hon’ble Sir (s) The humble assessee appellant applicant respectfully prays for the condonation of delay in the filling of appeal for the following reason 1

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

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

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

253(5) of the Income Tax Act, 1961 read with section 5 of Limitation Act in filling of appeal Hon’ble Sir (s) The humble assessee appellant applicant respectfully prays for the condonation of delay in the filling of appeal for the following reason 1

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

253 ITR 798 (SC) (v) Collector, Land & Acquisition v/s Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a very liberal approach while considering a case for condonation of delay. The following observations of the Hon'ble Court are notable: The legislature has conferred the power to condone delay by enacting section 5 of the Limitation

K.P. AIRTECH,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

section 253(5) of the Act, we hereby condone the said delay of 24 days in filing the present appeal and the appeal is hereby admitted for adjudication. 4. In ITA No. 41/JP/2021 for A.Y 2018-19, the assessee has taken the following grounds of appeal:- “1

K.P. AIRTECH,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

section 253(5) of the Act, we hereby condone the said delay of 24 days in filing the present appeal and the appeal is hereby admitted for adjudication. 4. In ITA No. 41/JP/2021 for A.Y 2018-19, the assessee has taken the following grounds of appeal:- “1

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Condonation of delay u/s 253(5) of the Income Tax Act, 1961. Hon'ble Sirs, Most respectfully submitted that the income tax assessment of the Trust for the Assessment Year 2010-11 was completed under Section 147 r.ws 144. Aggrieved by the said assessment order, the appellant filed an appeal before the Ld. CIT(A), Jaipur, which was disposed

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

In the result, both the appeals of the assessee are partly allowed

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

Condonation of delay u/s 253(5) of the Income Tax Act, 1961. Hon'ble Sirs, Most respectfully submitted that the income tax assessment of the Trust for the Assessment Year 2010-11 was completed under Section 147 r.ws 144. Aggrieved by the said assessment order, the appellant filed an appeal before the Ld. CIT(A), Jaipur, which was disposed

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

sections 253(5), if there is sufficient cause for delay in filing of appeal, Hon'ble ITAT may condone such delay. In the above legal and factual background, as the assessee trust was not aware of the order being passed, the appeal could not be filed within stipulated time as per the provisions of law. However, it is submitted that