TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

sections": [ "Sec. 143(3)", "Sec. 147", "Sec. 250", "Sec. 80E", "Sec. 234A", "Sec. 234B", "Sec. 249(3)", "Sec. 5 of the Limitation Act", "Sec. 3 of the Limitation Act" ], "issues": "Whether the delay of 2594 days in filing the appeal was sufficiently justified by the appellant, and whether the lower appellate authority erred in not condoning

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

condonation of delay application was dismissed.", "result": "Dismissed", "sections": [ "10AA", "270A", "Section 5 of the Limitation Act", "Section 3 of the Limitation

A BLISS OF CREATOR SOCIETY,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

delay caused by negligence or lack of diligence cannot be condoned.", "result": "Dismissed", "sections": [ "Section 11 of the I.T. Act, 1961", "Section 143(1) of the Act", "Section 13 of Information Technology Act 2000", "Sections 282/282A of Income Tax Act", "Rule 127/127A of the Income Tax Rules", "Section 5 of the Limitation Act, 1963", "Section 3

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

delay by enacting Section 5 of the Indian Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on 'merits'. In paragraph 3 of the report it has been held as under: - "3. The legislature has conferred the power to condone

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

condonation of delay duly as per law specifying the reasons of delay. 2. On the facts and in the circumstances of the case and in law, ld. CIT(A) grossly erred in confirming the action ld.AO in reopening the assessment u/s 147 of the Income Tax Act, arbitrarily. 2.1 That, ld.CIT(A) has further erred in confirming the action ld.AO

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft of the proposed assessment order to the eligible assessee if any variation in income is proposed that is prejudicial

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft of the proposed assessment order to the eligible assessee if any variation in income is proposed that is prejudicial

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft of the proposed assessment order to the eligible assessee if any variation in income is proposed that is prejudicial

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft of the proposed assessment order to the eligible assessee if any variation in income is proposed that is prejudicial

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)

Section 147/143(3) of the Income tax Act, 1961 (in short 'the Act') dated 14.12.2016. 2 Vishnu Pareek vs. CIT(A) 2. In this appeal, the assessee has raised following grounds: - “1. The ld. CIT(A) seriously erred in facts and law in dismissing the appeal on account of delay of 162 days in filing of appeal before him against

VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR

In the result ground no. 2 raised by the assessee stands

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary

3) of the Act. Thus, this clearly is a case of laches and is directly the result of deliberate inaction on part of the appellant. 4.5 In view of above, the delay in filing of appeal in this case is not condoned as no "sufficient cause" has been shown under section

RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

3. "Every day's delay must be explained" 4 Ram Dev Daiya does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice

SHRI RAKESH GARH,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

section 253(5) of the Act, we hereby condone the delay 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. The Registry is directed to list the matter in due course. 13. Now we take

SHRI RAKESH GARG,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

section 253(5) of the Act, we hereby condone the delay 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. The Registry is directed to list the matter in due course. 13. Now we take

RAGHAV DANGAYACH,JAIPUR vs. ITO WARD 4(1) JPR, JAIPUR

15. As a result, the application seeking condonation of delay is hereby dismissed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

section 40A(3) substantiated by the documents provided in that respect,\nmaking an addition of Rs. 8,00,000/-.\"\n3.1\nAt the outset of hearing, the Bench observed that there is delay of 19 days in\nfiling of the appeal by the assessee for which the ld. AR of the assessee filed\napplication for condonation

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

CONDONATION OF DELAY IN FILING OF THE APPEAL MOST RESPECTFULLY SHOWETH:- The humble appellant/assessee, Shri Shailendra Garg, submits the captioned application as under:- 1. That the appellant has filed the appeal against the impugned order dated 16-03- 2017 (became aware on 25-09-2024), passed by the Ld. CIT(A), whereby the appeal under Section 250 of the Income