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 :

section 143(1) is not the issue before the Hon’ble Bench in the present appeals. 29. Further, in the case of S.P. Chengalvaraya Naidu Vs. Jagannath (on Page no. 27 to 31 of the Department Case Compilation), the issue addressed by the Hon’ble Apex Court relates to fraud committed by some person who obtained the preliminary decree

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 :

section 143(1) is not the issue before the Hon’ble Bench in the present appeals. 29. Further, in the case of S.P. Chengalvaraya Naidu Vs. Jagannath (on Page no. 27 to 31 of the Department Case Compilation), the issue addressed by the Hon’ble Apex Court relates to fraud committed by some person who obtained the preliminary decree

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 :

section 143(1) is not the issue before the Hon’ble Bench in the present appeals. 29. Further, in the case of S.P. Chengalvaraya Naidu Vs. Jagannath (on Page no. 27 to 31 of the Department Case Compilation), the issue addressed by the Hon’ble Apex Court relates to fraud committed by some person who obtained the preliminary decree

ISHAN ARORA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

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

section 249(3), the Id.CIT(A) could admit the appeal after the expiry of such period if he was satisfied that the assessee had sufficient cause for not presenting the appeal within that period. The Id.CIT(A), however, noted in the appellate order that no request is made on record for condonation of delay in filing the appeal beyond

DEV GROUP,ALWAR vs. ITO,WARD BEHROR, BEHROR

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

Bench: Him.

section of the I.T. Act, 1961-Assessee preferred rectification application to AO to rectify his order for Assessment Year 1994-95 and Assessment Year1996-97-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

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

delay in filing the appeal by the assessee is condoned and the appeal is now adjudicated on merit. 3.1 Brief facts of the case are that a survey action 133A of the Income Tax Act, 1961 was carried out on 28-08-2018 at business premises of the assessee firm. The assessee filed its original return of income

A.N. SCHOOL SHIKSHA SAMITI,SIKAR vs. JCIT-RANGE (EXEMPTION), 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. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

condone the delay of 132 days in filing the present appeal and admit the appeal for hearing. 7. The brief facts of the case are that as per the revenue, the assessee trust was required to file its return of income U/s 139(4C)(e) of the Act by 31/07/2010 for the year under consideration. However, return in this case

PREETY TYAGI,JAIPUR RAJASTHAN vs. ITO WARD -7(2), JAIPUR, JAIPUR RAJASTHAN

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

83,320/- under sections 147/144 of the Income Tax Act, 1961. The assessee filed an appeal before the CIT(A), which was dismissed due to delay. The assessee filed a physical appeal on 10.01.2017, but was later directed to file online, resulting in a delay of 795 days.", "held": "The Tribunal noted that the assessee had filed the appeal physically

MAHAVEER PRASAD JAIN,JAIPUR vs. PRINCIPAL CIT-2, NEW CENTRAL REVENUE BUILDING

In the result, appeal of the assessee is allowed

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

condone the delay of 220 days 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. 4. Now, coming to the merits of the case, the assessee has marched this appeal on the following grounds of appeal

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)

83,099/- on the basis of following allegations :- “As per Section 12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) (i) of the Income Tax Rules, where the total income of the trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which

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)

83,099/- on the basis of following allegations :- “As per Section 12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) (i) of the Income Tax Rules, where the total income of the trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which

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

OM PRAKASH SHARMA,SANGANER JAIPUR vs. WARD 4(3), JAIPUR, JAIPUR

In the result, for statistical purposes, the appeal is treated as allowed

condonation of delay based on existence or\nabsence of sufficient cause has to be decided on its owns facts.\" We\ntherefore, feels that reasons assigned by the assessee with\ndeclaration of counsel and copy of the email being forwarded at\nwrong address are sufficient cause for filling the appeal belatedly.\nTherefore, we concur with the submission of the assessee

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

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

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