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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

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 :

condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

1)(a) of the Act on account of amount accumulated or set apart for charitable or religious purpose. That the said disallowance has been made despite the same has been accumulated in the manner as provided in section 11(5) of the Act read with Rule 17 of the Income Tax Rules. 3. Charging of tax @30% instead of applicable

CLASSIC AIRCON,INDIA vs. DCIT CPC, INDIA

In the result, the appeal of the assessees is allowed

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

condoned. 5. The assessee has raised the following grounds:- “1. That both the lower authorities have erred in law well as in facts of the case in considering delayed payment of Employee’s share of EPF/ESI subject to 36(1)(va) and thereby made/upheld addition to the tune of Rs. 2,06,688/-. Classic Aircon vs. DCIT, CPC 2. That

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

condoned. 3 ITA 267/JP/2020_ ITO Vs Amit Agarwal 4. The brief facts of the case are that the assessee is proprietor of M/s Nandi International and engaged in import and trading of Glass Chaton, Glass beads and silver jewellery. The assessee filed his return of income on 27/09/2014 declaring total income of Rs. 9,01,270/-. The case

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

In the result, the appeal of the assessee is partly allowed

condonation of delay in filing the appeal is allowed. 5.1 The Bench further during the course of hearing observed that Ground No. 1 to 3 of the assessee in this appeal of the assessee are regarding disallowance of employee’s contribution of PF and ESI deposited belatedly but before due date of filing of return of income U/s 139(1

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

condoned. 5. The assessee has raised the following grounds:- “1. In the facts and circumstances of the case and in law, ld. CIT(A), has erred in confirming the action of the ld. AO, in making adjustments in the intimation under Section 143(1) which are outside the purview of section 143(1)(a). The action

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

Section 250 r.w.s. 251 of the IT Act. The CIT(A) ought to have condoned the delay in preferring the appeal as there is no allegation that delay in filing the appeal is mala fide or it is deliberate, rather it is bona fide based on reasons beyond the control of the assessee. It is further submitted that an assessee

NEERAJ PUROHIT,JAIPUR vs. CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. 5. The assessee has raised the following grounds:- “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance of employee’s contribution to PF/ESIC, paid before the due date of filing of return of income but, after the specified due date of respective Acts

DR B LAL CLINICAL LABORATORY PVT LTD,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result, the appeal of the assessees is allowed

Bench: Us.

condone the same. 5. The assessee has raised the following grounds:- “1. On the facts and circumstances of the case ld. Lower Authorities grossly erred in making and confirming disallowance of Rs. 1,95,444/- on account of delay payment of ESIC and PF ignoring this fact that payment has been made on or before the due date of filing

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

condone. 2. The impugned order dated 12.05.2020 passed by CPC u/s 154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there in are bad in law and on the facts Lalit Kumar

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

condone. 2. The impugned order dated 12.05.2020 passed by CPC u/s 154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there in are bad in law and on the facts Lalit Kumar

SH. SANJAY PORWAL,50, GRANADE MARG, PRATAP NAGAR, JAIPUR vs. CPC, BENGALURU/ ITO, WARD-6(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay of 84 days in filing the appeal by the assessee. 4. The ground of appeal raised by the assessee is as under:- ‘’The ld. CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs. 2,90,435/- u/s 36(1)(va) on account of delayed payment of employees contribution towards

GOYAL SALT PRIVATE LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee is allowed

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. The assessee has taken following grounds in this appeal: ‘’1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance of employee’s contribution to PF/ESIC, paid before

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance

RAJESH MOTORS (AUTO) PRIVATE LIMITED,JAIPUR vs. ITO WARD 5(1) , JAIPUR

In the result, the appeal of the assessees is allowed

condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance