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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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 :

133A of the Act (excluding International Taxation) having impounded material will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 26. Considering the position of law as discussed above

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

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

delay of 58 days filing the appeal by the assessee is condoned as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that the assessee filed his income tax return for A.Y. 2015-16 on 30.11.2015 declaring total income of Rs. 4,68,02,540/-. The assessee company claimed deduction

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay as observed by the registry. 5. Now coming to the merits of the appeal. The brief facts of the case are that a survey u/s 133A

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

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

condonation as the assessee is not going to achieve any benefit for the delay in fact the assessee is at risk. 4. The brief facts of the case in ITA No. 460/JPR/2024, as culled out from the records are that a search and seizure action u/s 132 of the Act and/or survey action u/s 133A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SHRI SURESH KUMAR GUPTA, SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

133A was conducted at the given registered address of M/s Kalyani Suppliers Pvt. Ltd. at 340, GT Road, Howrah, Kolkata and M/s Everlink Vyapaar Pvt. Ltd. at 77, Netaji Subhash Road, 5th Floor, Room No. 5A, Kolkata. The survey team did not find the existence of the aforesaid companies at the given registered address, and therefore the survey authorization

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE-3 vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

133A was conducted at the given registered address of M/s Kalyani Suppliers Pvt. Ltd. at 340, GT Road, Howrah, Kolkata and M/s Everlink Vyapaar Pvt. Ltd. at 77, Netaji Subhash Road, 5th Floor, Room No. 5A, Kolkata. The survey team did not find the existence of the aforesaid companies at the given registered address, and therefore the survey authorization

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

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

SUCHET SINGH YADAV HUF,BEHROR, ALWAR vs. INCOME TAX OFFICER, BEHROR

In the result, the appeals of the assessee in ITA no

Bench: Decision Of Appeal." 3

condonation as the assessee is not going to achieve any benefit for the delay in fact the assessee is at risk. 4. The brief fact as culled out from the records is that survey u/s 133A

SUCHET SINGH YADAV HUF,BEHROR vs. INCOME TAX OFFICER, BEHROR

In the result, the appeals of the assessee in ITA no

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation as the assessee is not going to achieve any benefit for the delay in fact the assessee is at risk. 4. The brief fact as culled out from the records is that survey u/s 133A

DINESH KUMAR CHAURASIA, TONK vs. PCIT CENTRAL, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

delay of three days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that

RTDC ,JAIPUR vs. DCIT, CIRCLE -TDS, JAIPUR

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

delay and oblige.’’ It is also noted that the ld. AR of the assessee has filed an affidavit of Shri Arun Kumar Tank, Executive Director (Finance) deposing the above facts in the affidavit. 2.2 On the other hand, the ld. DR objected to the condonation application of the assessee and submitted that the Court may decide the issue as deem