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

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

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

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

transfer of the assessee’s appeal to the NFAC, none of the notices 15 Ram Niwas Yadav vs. ITO issued during the proceedings were ever physically served upon the assessee. Instead, these notices were merely uploaded onto the Income Tax Portal, which does not constitute effective service of notice as per the mandatory provisions of Section 282 of the Income

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee

INCOME TAX OFFICER, WARD-1, BEAWAR vs. SHRI MANOJ AMAR CHAND TAILOR, MASUDA BIJAINAGAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

transferred to NFAC. The NFAC has passed the Exparty order on\ndt.29.11.2023, despite the Ws and reply filed by the assessee. The order was received on\nportal on dt. 29.11.2023 and on email, which was not served upon the assessee physical.\nHowever as per date of order the appeal was to be filed on or before 28.01.2024 but the\nsame

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

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

transfer of ownership and management of the assessee company, would be handled by the erstwhile management group. It was further submitted that Sh. Jagdish Narain Khandelwal an employee of the erstwhile management who looks after the income tax matters collected the duly filled Form No. 36 and other papers from the Counsel and he handed over the said papers

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 314 days 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). 6. Succinctly, the fact as culled out from the records is that the assessee, along with one other person sold and purchased immovable property in cash

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 569 days in view of the decision of Hon’ble 8 Ahluwalia Erectors & Febricators Pvt. Ltd., vs. ACIT 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. 7. Now, coming to the merits of the issue the brief facts

HARI NARAYAN MEENA,JAIPUR vs. INCOME-TAX OFFICER WARD 2(5), JAIPUR

delay\nof 60 days and has also explained that the reasons were beyond\nhis control. Considering the overall aspect of the matter we\nconsider the reasons advanced by the assessee and condone the\ndelay in bringing this appeal by the assessee and same is\ncondoned in view of the decision of Hon'ble Supreme Court in the\ncase of Collector