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)

5 of the Limitation Act is being considered. The State has not acted improperly in relying on its legal advisers." 3.3 In the case of United Christmas celebration committee charitable trust vs. ITO. (2017) 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

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

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)

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

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

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)

condoning the delay of 318 days in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. Therefore, in exercise of powers under section 253(5

SURAJ NARAYAN PAREEK KSHIKSHA SAMITI,PUSHKAR vs. CIT EXEMPTIONS, KAILASH HEIGHTS

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

253 ITR 799 In the above case Court had held that "In exercising discretion under Section 5 of the Limitation Act, 1963, to condone delay

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

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

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 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

condoning the delay of 932 days in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical 13 M/S Jaipur Telecom Pvt. Ltd. considerations are pitted against each other, the cause of substantial justice deserved to be preferred. Therefore, in exercise of powers under section 253(5

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.

condoned under sub-section (5) of section 253 of the Income Tax Act, 1961, and the appeal may be admitted for hearing on merits.” 5. It was submitted by the ld AR that there was no malafide or deliberate delay

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)

condoning the delay of 220 days in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. Therefore, in exercise 11 Mahaveer Prasad Jain vs. PCIT, Jaipur of powers under section 253(5

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

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

delay in filing the present appeal. 11. In light of aforesaid discussions, in exercise of powers under section 253(5) of the Act, we hereby condone

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

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

delay in filing the present appeal. 11. In light of aforesaid discussions, in exercise of powers under section 253(5) of the Act, we hereby condone

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

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

delay in filing the present appeal. 11. In light of aforesaid discussions, in exercise of powers under section 253(5) of the Act, we hereby condone

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

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

delay in filing the present appeal. 11. In light of aforesaid discussions, in exercise of powers under section 253(5) of the Act, we hereby condone

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

condone delay by enacting section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice 4o parties by disposing of matters on 'merits'. The expression sufficient cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being