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)

253(1)(c)—Name of Chartered Accountant was mentioned in petition—Counsel could not have conjured up name of Chartered Accountant—Not only period of delay has to be taken in account but also quality of explanation, the legal assistance, if any, sought and rendered to litigant, and detriment that condonation of delay would cause to the opposing party—Assessee

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

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

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

3) , Ahmedabad,2019 (2) TMI 1068 Condonation of delay - bonafide mistake at the end of the chief accountant - delay in filing the appeal before the Commissioner - Held that:- Sub-section 5 of Section 253

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)

Section 11(5) of the Income Tax Act, 1961 The action of the Id. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said additions. 3. On the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in confirming the action

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)

Section 11(5) of the Income Tax Act, 1961 The action of the Id. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said additions. 3. On the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in confirming the action

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

253 (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 8 M/S Jaipur Telecom Pvt. Ltd. 3.2 Thus

BHIM SINGH,JAIPUR vs. I.T.O, WARD 4(1), JAIPUR, JAIPUR

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

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

section 253(5) of the Act, we hereby condone the delay of 318 days in filing the present appeal as we are satisfied that there was sufficient cause 10 Bhim Singh vs. ITO, Ward 4(1), Jaipur for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 3

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

condoning the delay in filing the present appeal. 8. We have heard the rival contentions and perused the material available on record. There is no dispute and is an admitted fact that there Sub treasury Officer Vs ACIT(TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

condoning the delay in filing the present appeal. 8. We have heard the rival contentions and perused the material available on record. There is no dispute and is an admitted fact that there Sub treasury Officer Vs ACIT(TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

condoning the delay in filing the present appeal. 8. We have heard the rival contentions and perused the material available on record. There is no dispute and is an admitted fact that there Sub treasury Officer Vs ACIT(TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SUB TREASURY OFFICER,ASIND , BHILWARA vs. DCIT, CPC (TDS), GHAJIABAD

In the result, all these appeals filed by the assessee are dismissed

condoning the delay in filing the present appeal. 8. We have heard the rival contentions and perused the material available on record. There is no dispute and is an admitted fact that there Sub treasury Officer Vs ACIT(TDS) has been a delay in filing the present appeal by 3 days. There is also no dispute that under section 253

SIYARAM CITY CABS LTD.,JAIPUR vs. ITD WARD 6(4), JAIPUR, JAIPUR

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

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

CONDONATION OF DELAY U/S 253(5) OF THE INCOME TAX ACT, 1961 ("ITA") Hon'ble Sir/Madam, Siyaram City Cab Ltd. (‘’Assessee Company’’) is in receipt of order dated 24-01-2018, for the captioned assessment year assed under Section 250 of the Income Tax Act, 1961 ("ITA") by th eld. Commissioner of Income Tax (CIT) (Appeals) 3

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

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

condonation of delay in Filing Anneal under Section 250 of the I.T. Act. With reference to the above captioned matter, the applicant/appellant most humbly begs to submit the following reasons for your Honour's kind perusal: 1. That original appeal documents were filled on date 30/11/2018 with the honorable office. 2. That the delay in filing of Appeal

MAHAVEER PRASAD JAIN,JAIPUR vs. PRINCIPAL CIT-2, NEW CENTRAL REVENUE BUILDING

In the result, appeal of the assessee is allowed

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

253 (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 3.2 Thus, based on that provision tribunal

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

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