RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

SH. NARENDAR KUMAR AGARWAL,JAWALI BHAWAN, STATION ROAD, ALWAR vs. PCIT, JAIPUR-1, JAIPUR

In the result the appeal of the assessee is allowed

house property which was made after due date of filing of return u/s 139 and the applicability of section 50C ignoring that all these 3 issues has been explained by the assessee to the AO in reply dt. 19.11.2019, 20.11.2019 & 21.11.2019 and considering the same AO has accepted the calculation of long term capital gain worked out by the assessee

KANHAIYA LAL LALWANI,JAIPUR vs. ITO WARD-5(1) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

property could have been below taxable limit. It is noteworthy to mention that the provisions of Section 273B of the Income Tax Act, 1961 categorically mentions that penalty u/s 271F is not leviable in case the assesee proves that there was a reasonable cause for not filing the return of income during the year under consideration, as per provisions

KANHAIYA LAL LALWANI,JAIPUR vs. ITO WARD-5(1) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

house property without giving any benefit of indexed cost of acquisition and indexed cost of improvement being the assessment was completed ex-parte u/s 144/147 of the Act. Based on the assessment order dated 25-10-2018 of the AO, the ITO, Ward 5(1) imposed penalty vide order dated 19-03-2019 amounting to Rs. 5,000/- u/s 271F

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)

house property. by his son, could not be established to the satisfaction of the AO. Further, it was recorded in the assessment order as reproduced below. 6.1 From the above submission given by the AR, it is cleared that the claim of assessee is not correct. As, the assessee has not furnished any documentary evidences regarding 8 Vinod Kumar Chugh

SH. NAND LAL,VILLAGE THADA VIA SEETHAL, TEHSIL TIJARA, ALWAR vs. ITO, WARD-BHIWADI, ALWAR

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

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

271F for not filing the return of income with the time prescribed as per provisions of section u/s 139(1) of the act are initiated separately. With the above remarks, total income is computed as under:- 1. Returned income (no ITR filed) 0 2. Add 27,11,514/- 1. Addition as discussed in pra 27,11,514 3 above

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

271F, 271(1)(b), 271(1)(c) may kindly be deleted. 4. The petitioner craves the right to add, alter or in any way amend the grounds of appeal at or before the hearing.” The assessee has also raised additional grounds of appeal and the same is reproduced as under: “1. That the impugned order dated 22.03.2019 passed

BHANWARI DEVI,ALWAR vs. INCOME TAX OFFICER WARD 2(2), ALWAR, ALWAR

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

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

property and then apply his mind to the information and material on record, thereafter, may record reasons for reopening of the assessment based on relevant and cogent material on record. Reliance is also placed on: ANS Law Associates, in ITA No. 5181/M/2012 dated 5.12.14 (Mum) DCIT vs. Shree G. Selva Kumar” in ITA No.868/Bang/2009 decided on 22.10.10 Aarti Raman