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 :

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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 :

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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 :

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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 :

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

DIVISIONAL RAILWAY MANAGER,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

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

section 201(1) and 201(1A) before the ld. CIT (A). Since there was a delay in filing the appeals before the ld. CIT (A), the appeals of the assessee were dismissed as not maintainable in limine by the ld. CIT (A). The ld. A/R of the assessee has submitted that the assessee has explained the delay in filing

DIVISIONAL RAILWAY MANAGER,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are partly allowed for statistical purposes only

section 206AA whereas the same was brought to statute book by Finance Act, 2006 w.e.f. 01- 04-2010. The action of the ld.AO is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the demand being illegal. The assessee craves its right to ITA 1464 & 1467/JP/2018_ 3 DRM Vs ACIT add, amend

DIVISIONAL RAILWAY MANAGER,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are partly allowed for statistical purposes only

section 206AA whereas the same was brought to statute book by Finance Act, 2006 w.e.f. 01- 04-2010. The action of the ld.AO is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the demand being illegal. The assessee craves its right to ITA 1464 & 1467/JP/2018_ 3 DRM Vs ACIT add, amend

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

condoning the delay. The individual grounds of appeal are discussed here under- Grounds of Appeal 1. That In the facts and circumstances of the case and in law the learned CIT (A) has erred in dismissing the appeal of the assessee simply on the ground of alleged non compliance of opportunity granted by him whereas the appeal required

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

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

condoning part of the delay as discussed in Issue:1 above)\nand being out of period of limitation and the same is hereby not admitted and is\ndismissed in-liminie. Accordingly the grounds of appeal are not required to be\ntaken upon merits.\n5. In the result, the appeal of the appellant is dismissed.\n7. As the assessee

RAJNI VINOD MALHOTRA,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, JAIPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Section 249(3) is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right, but has to satisfy the Commissioner (Appeals) by explaining the sufficient cause for the delay. 4. Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused, cannot

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

condone the delay, considering the overall facts presented before us. 3.1 As regards the appeal of the assessee in ITA No. 204/JPR/2025, the Bench noticed that the ld.CIT(A) has passed an ex-parte order giving 05 opportunities to the assessee and thus he dismissed the appeal of the assessee by observing as under:- ‘’5. Ground of Appeal

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1),JAIPUR

In the result, both the appeal of the assessee are allowed for

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 249(3) is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right, but has to satisfy the Commissioner (Appeals) by explaining the sufficient cause for the delay. 4. Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused, cannot

SITA RAM SAINI,CHOMU, JAIPUR vs. ITO WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

condonation of delay should receive a liberal construction as to advance the substantial Justice.. 3. Now coming to the merits of the case, the assessee has 5 Sh. Sita Ram Saini vs. ITO challenged the order of the ld. CIT(A) on the following grounds: - “1. The order of the learned Commissioner of Income tax (appeals), NFAC with

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

Section 249(3) is discretionary in nature and the assessee cannot seek\ncondonation of delay under this provision as a matter of right, but has to\nsatisfy the Commissioner (Appeals) by explaining the sufficient cause for\nthe delay.\n4. Just because there is merit in the appeal filed by the assessee, any\namount of delay, however, negligently caused, cannot

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

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

72,465/-. (iv) Accumulation u/s 11(2) amounting to Rs. 1,64,996/-.” The assessee has also filed paper book containing 31 pages comprising followingdocuments :- 1. Written submission before CIT (Appeals) 2. Copy of Appellant’s Financials audited on 30.09.2017. 3. Copy of Audit report in Form No. 10BB dated 29.10.2017. 4. Copy of Audit report in Form

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

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

72,465/-. (iv) Accumulation u/s 11(2) amounting to Rs. 1,64,996/-.” The assessee has also filed paper book containing 31 pages comprising followingdocuments :- 1. Written submission before CIT (Appeals) 2. Copy of Appellant’s Financials audited on 30.09.2017. 3. Copy of Audit report in Form No. 10BB dated 29.10.2017. 4. Copy of Audit report in Form

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)

condoned the delay in filling an appeal before the ld. CIT(A) the issue is required to be decided on its merits before us the ld. DR stated that same be remitted to ld. AO or that of the CIT(A). On the other hand ld. AR of the assessee submitted that the issue is covered by the decision