ITO, TDS-2, JODHPUR, JODHPUR vs. RAJENDRA KUMBHAT, HUF, JODHPUR

In the result, the appeal of the Revenuebearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

3 that the notice was issued by the ACIT, Circle-1 Jodhpur on dated 08.01.2015 related Sections 274/271C for the impugned assessment year. The long time revenue was totally inaction and not levied the penalty. The ld. AR relied on the order of the ld. CIT(A). The relevant paragraph no. 4.3 to 6 are reproduced as below

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

253/ Jodh/2016 (ASSESSMENT YEAR- 2012-13 ) The ACIT Vs The Banswara Central Circcle Cooperative Bank Ltd. Chittorgarh College Road, Banswara (Appellant) (Respondent) PAN NO. AACAT 1916 D Assessee By Shri Amit Kothari,CA Revenue By Smt Alka Rajvanshi Jain, (CIT-DR) Date of hearing 31/10/2022 3/11/2022 Date of Pronouncement O R D E R PER: SANDEEP GOSAIN, JM This

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

253 ITR 798 (SC). Prayer: In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal. 3. During the course of hearing, the ld. DR objected to assessee

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

253 ITR 798 (SC). Prayer: In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal. 3. During the course of hearing, the ld. DR objected to assessee

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

253 ITR 798 (SC). Prayer: In view of above facts and circumstance and with the sympathy and settled legal position, the delay so caused may kindly be condoned.” To this effect, the assesee has filed an affidavit as to the condonation of delay in filing the appeal. 3. During the course of hearing, the ld. DR objected to assessee