UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

delays so occurred in respect of both the appeals of the assessee are condoned. 3.1 Now we take up the appeal of the assessee in ITA No.826/JPR/2025 for the assessment year 2017-18 for adjudication. 4.1 Apropos grounds of appeal of the assessee for the assessment year 2017-18, it is noticed that the ld. CIT(A) has dismissed

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)

unexplained cash deposits. The appellant submits that these cash deposits are cash receipts from the sale of batteries. The appellant deposited the proceeds from these sales into the business bank account. The purchases amounting to Rs. 21.60.816.81 (exclusive of VAT Rs. 2.69.207/-) were made from the cash receipts of the battery sales. Sample copies of sale invoices evidencing the same

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. PARADISE PROPERTIES, SAROJNI MARG, JAIPUR

In the result appeal filed by the revenue is partly allowed

Bench: The Ld. Cit(A).

delay of 53 days in filing the cross objection 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

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition of Rs. 2,56,996 made w.r.t. Kotak Bank Loan is hereby directed to be deleted. In view of the above, this ground of appeal is partly allowed. 6. Ground of Appeal No. 4 is as under: Ground

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition of Rs. 2,56,996 made w.r.t. Kotak Bank Loan is hereby directed to be deleted. In view of the above, this ground of appeal is partly allowed. 6. Ground of Appeal No. 4 is as under: Ground

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition of Rs. 2,56,996 made w.r.t. Kotak Bank Loan is hereby directed to be deleted. In view of the above, this ground of appeal is partly allowed. 6. Ground of Appeal No. 4 is as under: Ground

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition of Rs. 2,56,996 made w.r.t. Kotak Bank Loan is hereby directed to be deleted. In view of the above, this ground of appeal is partly allowed. 6. Ground of Appeal No. 4 is as under: Ground

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition of Rs. 2,56,996 made w.r.t. Kotak Bank Loan is hereby directed to be deleted. In view of the above, this ground of appeal is partly allowed. 6. Ground of Appeal No. 4 is as under: Ground

VINOD KUMAR CHUGH,JAIPUR vs. THE INCOME TAX OFFICER, WARD-7(3), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Credit 60,958 4. Cash Deposited dated 11.04.2011 with State Bank 5,00,000 of India (SBI) 5. Cash Deposited dated 28.07.2011 with Allahabad 5,00,000 Bank Total Income 12,75,580/- 8. Appeal filed before CIT(A) Income Tax Department on 16.04.2018 and the CIT (A) order was passed on 21/11/2023, DIN & Order No : ITBA/NFAC/S/250/2023-24/1058106844(1). The order

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

unexplained cash credits.’’ ITA NO. 859/JPR/2025 - A.Y. 2018-19 ‘’1. That on the facts and circumstances of the case and in law, the id. CIT(Appeal) has grossly erred in dismissing the appeal on ground of delay without providing opportunity to file an application for condonation

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

unexplained cash credits.’’ ITA NO. 859/JPR/2025 - A.Y. 2018-19 ‘’1. That on the facts and circumstances of the case and in law, the id. CIT(Appeal) has grossly erred in dismissing the appeal on ground of delay without providing opportunity to file an application for condonation

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

unexplained credits u/s 68 of the I.T. Act, 1961?” 2 ITA 267/JP/2020_ ITO Vs Amit Agarwal 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. There is delay of 16 days in filing the present appeal, wherein it was stated that the Hon’ble Supreme Court

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

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

Bench: Him.

condone the delay before this Appellate Tribunal. 4 Jitendra Kumar TahilramanI vs. ITO 6. Now coming to the merits of the dispute, the assessee has raised following grounds: - “1. In the facts and circumstances the case and in law, Id. CIT(A)/National Faceless Appeal Centre (NFAC) has erred in confirming the action of Id. AO in making additions

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay of 101\ndays in filing the appeal by the assessee. To support our view, we\nsupport on the decision of Hon'ble Supreme Court in the case of\nCollector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471\n(SC) as the assessee is prevented by sufficient cause and therefore,\nwe admit this appeal.\n6. Succinctly

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

unexplained cash credit from Shri Bhupinder Singh and in further confirming chargeability of said amount of Rs 1350000 u/s 115BBE of the IT Act, 1961 4 That the appellant craves permission to add to or amend to any of the above grounds of appeal or to withdraw any of them.’’ ITA No. 205/JPR/2025 – A.Y. 2016-17 ‘’1. That

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

unexplained cash credit from Shri Bhupinder Singh and in further confirming chargeability of said amount of Rs 1350000 u/s 115BBE of the IT Act, 1961 4 That the appellant craves permission to add to or amend to any of the above grounds of appeal or to withdraw any of them.’’ ITA No. 205/JPR/2025 – A.Y. 2016-17 ‘’1. That

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