OAN INDUSTRIES PRIVATE LIMITED,JAIPUR vs. ITO, WARD 4(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Sandeep Gosain & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.584/Jpr/2024 िनधा"रण वष" / Assessment Year : 2023-24 Oan Industries Private The Income Tax Limited, V Officer, 134, Malhotra Nagar, Near S Ward-4(2), Jaipur. Vidyadhar Nagar Stadium, Vidyadhar Nagar, Jaipur, Rajasthan – 302039. Pan: Aacco9587F Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Khandelwal – Ca Revenue By Shri Rajesh Kumar Meena- Addl.Cit(Dr) Date Of Hearing 04/07/2024 Date Of Pronouncement 10/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Addl.Commissioner Of Income Tax/Jcit(Appeals)-2, Pune U/Sec.250 Of The Income Tax Act, 1961; For A.Y.2023-24 Dated Oan Industries Private Limited [A]

condoning delay occurred in filing the report of accountant. Copy of letter filed by the assessee before the Id. PCIT-2, Jaipur is at APB 21. Reasons for delay occurred in filing the report of accountant The CA who had audited the accounts of the appellant u/s 44AB and who was responsible for filing the ITR of the appellant

RAM SWAROOP BALAI,JAIPUR vs. DCIT, CIRCLE -7, JAIPUR

In the result, appeal of the assessee is allowed

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

condone the delay of 149 days in filing the appeal before us. 5 Ram Swaroop vs. DCIT. 5. The brief facts of the case are that the assessee is an Individual, filed his original return of income for the assessment year 2011-12 on 23.06.2011 declaring total income of Rs. 4,69,490/- which was processed under section 143(1

INCOME TAX OFFICER, WARD-1, BEAWAR vs. SHRI MANOJ AMAR CHAND TAILOR, MASUDA BIJAINAGAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee): “1

SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee): “1

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

HARISH JAIN,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

RAM KISHAN VERMA,KOTA vs. PCIT (CIRCLE), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds; “1

KUNAN MAL KALU RAM JAIN AND COMPANY ,TONK vs. ITO,TONK, TONK

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condone the delay of 113 days in filing the appeal by the assessee in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 3. Succinctly, the fact as culled out from the records is that