SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

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

property told assessee that he could not pay in lump sum on a single date and thus sales consideration was received in cash on 5 different dates (iii) assessee on account of medical infirmity of her husband travelled to Delhi to collect the sale proceeds on different dates and simultaneously made purchases for the wedding of daughter. Assessee also contended

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

house property and, therefore, there cannot be any presumption of lack of enquiry more particularly when the detailed questionnaire was issued by the AO during the assessment proceedings and in this regard the assessee had also furnished all the details alongwith decision of Chennai Properties & Investments Ltd. vs CIT (supra). Therefore, it cannot be presumed that there was lack

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

253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in the section has also been used identically in sub- section

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

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

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

house property chargeable under section 22. 17 Reserve Bank Coop. Society Ltd.v. ITO Explanation.—For the purposes of this section, an urban consumers' co-operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee

GAJENDRA NATH SRIVASTAV THROUGH L/H VIPIN DEVI SRIVASTAV,AJMER vs. INCOME TAX OFFICER, AJMER

In the result, the appeal of the assessee is allowed

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

section 253 of the Income Tax Act. 3. Tribunals Have Consistently Rejected Appeals Against Remand Orders 3.1 Following the Supreme Court, various Benches of the ITAT have consistently held that appeals against remand orders are not maintainable ITO v. Khalil M. Bharucha [(2003) 85 ITD 647 (Mum) (SB)] Special Bench held that remand orders are interlocutory and not appealable

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.

section 253(3) of the Act on the reasons which were beyond my control, in support of the above facts an affidavit duly signed and Notarised is enclosed herewith. Therefore, it is humbly prayed that the delay caused on the above reasons may kindly be condoned in submitting the appeal, the appeal may kindly be granted for adjudication

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.

section 253(3) of the Act on the reasons which were beyond my control, in support of the above facts an affidavit duly signed and Notarised is enclosed herewith. Therefore, it is humbly prayed that the delay caused on the above reasons may kindly be condoned in submitting the appeal, the appeal may kindly be granted for adjudication

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, 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)

253(5) of the Income Tax Act, 1961 read with section 5 of Limitation Act in filling of appeal SHRI UPENDRAF KUMAR SONI VS ACIT, CENTRAL CIRCLE-KOTA Hon'ble Sir(s), The humble assessee appellant applicant respectfully prays for the condonation of delay in the filling of appeal for the following reason 1. That the Id. CIT (Appeals) passed

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)

253(5) of the Income Tax Act, 1961 read with section 5 of Limitation Act in filling of appeal SHRI UPENDRAF KUMAR SONI VS ACIT, CENTRAL CIRCLE-KOTA Hon'ble Sir(s), The humble assessee appellant applicant respectfully prays for the condonation of delay in the filling of appeal for the following reason 1. That the Id. CIT (Appeals) passed

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)

253 of the Act for filing of appeal in the ITAT against the order of Ld. CIT(A)-2, Udaipur is as under:- (2) The [Principal Commissioner or] Commissioner may, if he objects to any order passed by a [Deputy Commissioner (Appeals] [before the 1ª day of October, 1998] [or as the case may be, a commissioner (Appeals)] under [section

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)

253 of the Act for filing of appeal in the ITAT against the order of Ld. CIT(A)-2, Udaipur is as under:- (2) The [Principal Commissioner or] Commissioner may, if he objects to any order passed by a [Deputy Commissioner (Appeals] [before the 1ª day of October, 1998] [or as the case may be, a commissioner (Appeals)] under [section

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)

253 of the Act for filing of appeal in the ITAT against the order of Ld. CIT(A)-2, Udaipur is as under:- (2) The [Principal Commissioner or] Commissioner may, if he objects to any order passed by a [Deputy Commissioner (Appeals] [before the 1ª day of October, 1998] [or as the case may be, a commissioner (Appeals)] under [section

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

253(5), if there is sufficient cause for delay in filing of appeal, Hon'ble ITAT may condone such delay. In the above legal and factual background, as the assessee trust was not aware of the order being passed, the appeal could not be filed within stipulated time as per the provisions of law. However, it is submitted that

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

253(3), the appeal was to be\nfiled on/before dated 29.09.2024 however, the same has been filed on dated 01.10.2024.\nThus, the appeal was filed with a delay of 2 days.\n2. Reasonable Cause Exist: In this connection, it is humbly submitted that although there\nwas no delay in filing the instant appeal, in as much as the same

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NARESH JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to\ncost

253, read with section 153C, of the Income-tax Act, 1961 and rule 27 of the Income-tax\n(Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Appealable orders (Aggrievedperson) -\n Assessment year 2008-09 - Whether rule 27 embodies a fundamental principal thata respondent\nwho may not have been aggrieved by final order of lower authority or court,and therefore, has\nnot

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

253 ITR 454 (Guj.): Interpretation of \ndocuments - Documents must be read as a whole. It is a well settled canon of \ninterpretation that a document has to be read as a whole" it is not permissible to \naccept a part and ignore the rest of the document.\nHissaria Brothers V/s ACIT (Jpr.): 22 Tax World 684 - Held that the seized

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

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

properties, funds and dues referred to in clause (a) the functions of the Trust under this Act shall be discharged by the Municipal Board as if it were the Trust under this Act; and (d) the Municipal Board shall keep separate accounts of all moneys respectively received and expended by it under this Act, until all loans raised hereunder have

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Housing Corporation Limited vs ACIT (2009) 32\nSOT 207 (Ahd ITAT), it has been held that capital receipts are\neligible to be excluded by virtue of section 115JB (5) but not\ndeduction u/s 80IA.\n50. In view of several binding judicial precedents of Honourable\nHigh courts stated above holding that since 115JB(5) does not\nspecify any particular claim

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

house properties situated in India and Income from business. For the relevant 3 Shri Sanjeev Agrawal, Jaipur. previous year, assessee was a resident in India, in accordance with section 6 of the IT Act, 1961. Thus, in accordance with section 5 read with section 4 and 6, assessee offered entire income earned by him, whether in India or outside India