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 the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

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 the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

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 the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

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 the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

KRISHAN KUMAR YADAV,ALWAR vs. ITO WARD, BEHROR, BEHROR

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

Bench: Him. 2

section of the I.T. Act, 1961-Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year 1996-97-Rectification application was rejected by AO-CIT(A) upheld order of AO-Assessee filed application for condonation of delay in filling appeal against order of CIT(A)-Tribunal held that assessee simply put responsibility

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

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

condoning the delay in filing appeal\nand thereby dismissing the appeal in liminie.\nC. In not following the directions of Hon'ble High Court in Civil Writ\n10173/2024.\nd. In dismissing the appeal at threshold after hearing the appeal on\nmerit as well as on legal points\ne. in giving factually incorrect or inconsistent finding or observations in\nthe Impugned

SHRI RAJESH NATANI,JAIPUR vs. ITO, WARD-4(5), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 233 & 234/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2014-15 & 2015-16 Rajesh Natani, Cuke I.T.O. Vs. A-2, Subhash Nagar, Shastri Nagar, Ward-4(5), Jaipur-302016 (Raj) Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaacn 5961 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri G.N. Sharma (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), Ajmer Dated 17/10/2019 For The A.Y. 2014-15 & 2015-16 Respectively.

78 days in filing this appeal, for which the assessee filed an application for condonation of delay and the contents of application for condonation of delay reads as under: “With reference to the above referred subject, I beg to state chat my case for the assessment year 2014-15 was argued by my consultant (Chartered Accountant) before the Commissioner

SHRI RAJESH NATANI,JAIPUR vs. ITO, WARD-4(5), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 233 & 234/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2014-15 & 2015-16 Rajesh Natani, Cuke I.T.O. Vs. A-2, Subhash Nagar, Shastri Nagar, Ward-4(5), Jaipur-302016 (Raj) Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaacn 5961 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri G.N. Sharma (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), Ajmer Dated 17/10/2019 For The A.Y. 2014-15 & 2015-16 Respectively.

78 days in filing this appeal, for which the assessee filed an application for condonation of delay and the contents of application for condonation of delay reads as under: “With reference to the above referred subject, I beg to state chat my case for the assessment year 2014-15 was argued by my consultant (Chartered Accountant) before the Commissioner

SMT. PRIYANKA AGARWAL,JAIPUR vs. ITO, WARD-1(5), JAIPUR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 214/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2009-10 Smt. Priyanka Agarwal, Cuke I.T.O., Vs. D/O- Late Sh. Tulsi Das Agarwal, Ward-1(5), 2000, Khejaro Ka Rasta, Third Jaipur Crossing Shop, Topkhana, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aikpa 7142 B Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 26/06/2019 For The A.Y. 2009-10. The Grounds Taken By The Assessee Are As Under:

section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression sufficient cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose

RAM DEV CHANDELWAL,S/O SHRI HEERA LAL CHANDELWAL vs. INCOME TAX OFFICER, WARD - BUNDI

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

delay is hereby condoned and the appeal is admitted for adjudication. 4. The fact as culled out from the records is that the assessee has e-filed his return of income on 09.03.2018 vide ack No. 433729340090318 showing total income of Rs. 6,58,230/- which was processed under section 143(1) of the Act. The case

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

condone the delay.\n7. The fact as culled out from the records is that information\nwas received from DDIT(Inv.)-III, Jaipur vide letter No. 3303 dated\n22.03.2019 that cash deposits of Rs. 3,80,000/- in State Bank of\nIndia had been taken place in his account.\nThe assessee had filed his ITR declaring total income

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. In this appeal the assessee has raised following grounds:- 1. In the facts and circumstances of the present case and as per established law and legal precedents, ld. PCIT has grossly erred in exceeding his jurisdiction in passing the Order dated

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. In this appeal the assessee has raised following grounds:- 1. In the facts and circumstances of the present case and as per established law and legal precedents, ld. PCIT has grossly erred in exceeding his jurisdiction in passing the Order dated

SHRI JAGPAL SINGH,JAIPUR vs. INCOME TAX OFFICER, WARD-BHIWADI, ALWAR

In the result the appeal of the assessee is allowed for statistical purposes

Bench: Us The Contentions Raised In The Application For Condonation Of Delay Filed By The Assessee Along

condone the delay 11 days. 3. The only issue assailed by the assessee in this appeal is confirmation of penalty by the ld. CIT(A) and the related ground taken in this appeal is as under: “1. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action

LATE. SHRI SATPAL SINGH,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

condone the delay of 91 days in filing the present appeal and admit the appeal for hearing. 7. The brief facts of the case are that the assessee run business in the name and style of M/s Satnam Motor, a proprietary concern. He e-filed the return of income for the Assessment Year 2013-14 on 23.09.2013 declaring total income

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1, KOTA vs. SHRI GANPATI DEVELOPERS, KOTA

In the result, both i.e. appeal of the Revenue and C

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1348/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 A.C.I.T., Cuke M/S Shri Ganpati Developers, Vs. Circle-1, C-150, Road No. 5, I.P.I.A., Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abzfs 8967 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent

78,100/- & the same is matching will the loose sheet though the balance there is also written as 15. The same was registered at the same price on 22.10.14. Pages (11-12) also include his cheques from NRO account. Pages 6 to 11 are projections of the project profits, costs etc. on which the A.O. has not noted any discrepancies

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO TDS-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression sufficient cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO TDS-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression sufficient cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose