RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

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

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

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

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

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

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

SADHWANI WOOD PRODUCT PRIVATE LIMITED ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL JAIPUR , JAIPUR

delay and the same is condoned.\n8. The brief facts as culled out from the records are that asessee is a company and derives income from retail and wholesale sale of woods, timber, laminates and adhesives and allied activities. A search & seizure operation under section 132(1) of the Income Tax Act, 1961 was carried

SADHWANI WOOD PRODUCT PRIVATE LTD ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) JAIPUR , JAIPUR

delay of 41 days in filing the\nappeal by the assessee is condoned in view of the decision of\nHon'ble Supreme Court in the case of Collector, land Acquisition vs.\nMst. Katiji and Others, 167 ITR 471 (SC) as the assessee was\nprevented by sufficient cause in bringing the present appeal with\ndelay and the same is condoned

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

Delay condoned.\nHaving regard to facts and circumstances of the case, we are not inclined to interfere in\nthe matter. The Special Leave Petition is dismissed.\nPending application(s) shall stand disposed of.\"\n10.6 Further, the Hon'ble Delhi High Court vide its judgment in case of PCIT vs.\nAnuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

condone the delay. Income Tax Officer (TDS) vs. Divisional Forest Officer 3. Admitting the appeal of the revenue moving further on merits, the ld. DR submitted that the matter pertaining to Divisional Forest Officer, Ajmer in ITA no. 358/JP/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

condone the delay. Income Tax Officer (TDS) vs. Divisional Forest Officer 3. Admitting the appeal of the revenue moving further on merits, the ld. DR submitted that the matter pertaining to Divisional Forest Officer, Ajmer in ITA no. 358/JP/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

condone the delay. Income Tax Officer (TDS) vs. Divisional Forest Officer 3. Admitting the appeal of the revenue moving further on merits, the ld. DR submitted that the matter pertaining to Divisional Forest Officer, Ajmer in ITA no. 358/JP/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result, the all the three appeals of the assessee are allowed

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

delay is condoned. 6. As stated above, the present appeal has been filed by the Legal heir of the deceased assessee, Mr. Kesari Dugar, which has been assessed to tax for year under consideration vide assessment order dated 11.01.2021 u/s 153A of the Act. As per the assessee, it has duly filed all the information and details as called during

VIKAS DUGAR LEGAL HEIR OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result, the all the three appeals of the assessee are allowed

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

delay is condoned. 6. As stated above, the present appeal has been filed by the Legal heir of the deceased assessee, Mr. Kesari Dugar, which has been assessed to tax for year under consideration vide assessment order dated 11.01.2021 u/s 153A of the Act. As per the assessee, it has duly filed all the information and details as called during

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL) JAIPUR, JAIPUR

In the result, the all the three appeals of the assessee are allowed

Bench: or in the course of hearing of the appeal.”

delay is condoned. 6. As stated above, the present appeal has been filed by the Legal heir of the deceased assessee, Mr. Kesari Dugar, which has been assessed to tax for year under consideration vide assessment order dated 11.01.2021 u/s 153A of the Act. As per the assessee, it has duly filed all the information and details as called during

VIJIT SINGH,JAIPUR vs. ITO WARD 3(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay\nof 100 days in filing the appeal before us.\n5.\nThe brief facts of the case are that the assessee is an Individual and\nderives income from interest. The assessee has not filed his return of\nincome for the year under consideration because the income stated to be\nbelow the taxable limit. Subsequently

SATISH CHAND GUPTA,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

delay in filing the appeal by the assessee is condoned. 3.1 Brief facts of the case are that he assessee, an individual, carries on sole proprietary business under the name and style of M/s. Shubh Laxmi Trading Company. The said concern deals in tobacco and its products, paan masala etc. The return of income for the assessment year

HARSH AGARWAL,JAIPUR vs. ACIT CENTRAL CIRCLE-1, JAIPUR

In the result appeal of the assessee is allowed

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

delay of 112 days in filing the appeal by the assessee is condoned 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. The assessee has marched the present appeal on the following 5. ground

PRADEEP KUMAR LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), Jaipur-4, Jaipur 242 Haryana Colony, Barkat Vs. Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

condone the delay in bringing the present appeals i.e. of 3 days. 5. Firstly, we take up the appeal of the assessee for Assessment Year 2017-18 in ITA No. 1069/JP/2024. 6. The brief facts of the case are that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

PRADEEP KUMAR LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), 242 Haryana Colony, Barkat Vs. Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

condone the delay in bringing the present appeals i.e. of 3 days. 5. Firstly, we take up the appeal of the assessee for Assessment Year 2017-18 in ITA No. 1069/JP/2024. 6. The brief facts of the case are that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried