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)

4. Being aggrieved from the order of the assessment the assessee carried the matter in appeal before the ld. CIT(A). The appeal of the assessee filed before the ld. CIT(A) was delayed by 162 days. The appellant filed a petition for condonation of the delay. The ld. CIT(A) did not find the merits in the condonation petition

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

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)

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 of as per the details

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)

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 of as per the details

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

4 HARIRAM HOSPITAL, ALWAR VS PCIT (CENTRAL), JAIPUR assessee has filed an application dated 05-03-2025 for condonation of delay giving therein following reasons: ‘’1. That the present appeal has been filed against the order under Section 263 of the Income Tax Act, 1961, passed by the Learned Principal Commissioner of Income Tax (PCIT) dated 18.03.2024, for the assessment

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

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Section 194 and 200 were challenged. It was noted in P. RatnakarRao and others V. Govt. Of A.P. and others (1996 (5) SCC 359) that the discretion given under Section 200(1) to the State Government to prescribe maximum rates for compounding the offence is not unguided, uncanalised and arbitrary. It was, inter alia, held as follows: ……………….. ………………. It is indisputable

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)

Section 253(5) of the ITA, if there is sufficient cause for delay in filing of appeal, Hon'ble ITAT may condone such delay. It is submitted that the delay was not deliberate. 9. In view of above, it is humbly prayed that delay in filing of appeal may please be condoned. 4

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

section 253(5) of the Act, we hereby condone the delay of 932 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

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

INTERIO PLANET,KOTA vs. CPC INCOME TAX OR ITO , KOTA

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 86/Jp/2021 Assessment Year: 2018-19 Cuke Interio Planet, Cpc, Income Tax Or Ito, 12, Arihant Plaza, Near Post Office, Vs. Kota. Dadabari, Kota-324009 (Raj). Pan No.: Aaffi 8208 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr. Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

4. That in the interest of natural justice the Id. CIT(A) should have considered the condonation in liberal approach and should have given an opportunity to explain the reason in details but he has failed to do so. However now assessee has explained the same in detailed as above before your honor, which may kindly be taken

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

section 143(3) of the Income Tax Act, [\nhere in after referred as \"Act\"] by ITO, Ward-4(1), Jaipur.\n2. The assessee has marched this appeal on the following\ngrounds:-\n“1. That the learned CIT appeals erred in dismissing the appeal on\nground the appeal barred by limitation while the appeal preferred in\npaper form on 25th

M/S. JHUNJHUNU BALAJI MOTORS PVT. LTD.,JHUNJHUNU vs. ACIT, CIRCLE-JHUNJHUNU, JHUNJHUNU

In the result, both the appeals filed by the assessee are disposed off in light of aforesaid directions and are allowed for statistical purposes

Bench: The Tribunal. In This Regard, The Assessee Has Moved An Application For Seeking Condonation Of Delay Along With An Affidavit & The Contents Thereof Reads As Under:-

253(5) of I.T Act, 1961, by condoning the delay in filing of the same and decide the appeal on merits.” 4. Per contra, the ld. DR is heard who has opposed the condonation of delay stating that substantial delay has happened in filing these two appeals and no reasonable explanation has been submitted by the assessee. 5. After carefully

M/S. JHUNJHUNU BALAJI MOTORS PVT. LTD.,JHUNJHUNU vs. ACIT, CIRCLE-JHUNJHUNU, JHUNJHUNU

In the result, both the appeals filed by the assessee are disposed off in light of aforesaid directions and are allowed for statistical purposes

Bench: The Tribunal. In This Regard, The Assessee Has Moved An Application For Seeking Condonation Of Delay Along With An Affidavit & The Contents Thereof Reads As Under:-

253(5) of I.T Act, 1961, by condoning the delay in filing of the same and decide the appeal on merits.” 4. Per contra, the ld. DR is heard who has opposed the condonation of delay stating that substantial delay has happened in filing these two appeals and no reasonable explanation has been submitted by the assessee. 5. After carefully

RAM KISHORE KHANDELWAL,JAIPUR vs. ITO, WARD-6(2), JAIPUR

In the result, this appeal filed by the assessee is dismissed as withdrawn

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 269/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ram Kishore Khandelwal, Cuke I.T.O., Vs. A-19, Jai Jawan Colony-I, Tonk Ward 6(2), Road, Jaipur-302018. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpk 9167 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri P.C. Sharma (Adv.) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 29/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 31/01/2020 For The A.Y. 2015-16. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

delay application filed before the Tribunal in order to take appropriate action under Vivad Se Vishwas Scheme and it was therefore requested to consider the assessee’s condonation application. 4. In his condonation application, the assessee has submitted as under: “I enclose herewith an appeal under section 253

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)

section 253(5) of the Act, we hereby condone the delay of 220 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

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

section 253(5) of the Act, we hereby condone the SHRI MANHENDRA SINGH NARUKA VS DCIT, CENTRAL CIRCLE-3, JAIPUR delay of 489 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. iii. Further

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

section 253(5) of the Act, we hereby condone the SHRI MANHENDRA SINGH NARUKA VS DCIT, CENTRAL CIRCLE-3, JAIPUR delay of 489 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. iii. Further