BADRI NARAYAN CHOUDHARY,JAIPUR vs. ITO WARD 4(1), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Or Before Hearing Of This Appeal.”

condone and allow admission of the appeal. 5. That the delay in filing Form 36 is solely due to the fact that on very same day i.e. 23.05.2022, two order were served on e-mail ID of the appellant, first for penalty u/s 271A & another for penalty u/s 271B, however the body of appellate order was verbatim same

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

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

271A and 272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

271A and 272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay of 101\ndays in filing the appeal by the assessee. To support our view, we\nsupport on the decision of Hon'ble Supreme Court in the case of\nCollector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471\n(SC) as the assessee is prevented by sufficient cause and therefore,\nwe admit this appeal.\n6. Succinctly