KAILASH CHANDRA MOONDRA ,SUMERPUR vs. ITO,, SUMERPUR

In the result, ITA No. 334/Jodh/2019 is allowed for statistical purpose and

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

condonation petition. The reason of delay for filing the appeal is that after getting the appeal order U/s 250(6) of the Act, the assessee filed petition u/s 154 and waiting for the rectification

KAILASH CHANDRA MOONDRA ,SUMERPUR vs. ITO,, SUMERPUR

In the result, ITA No. 334/Jodh/2019 is allowed for statistical purpose and

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

condonation petition. The reason of delay for filing the appeal is that after getting the appeal order U/s 250(6) of the Act, the assessee filed petition u/s 154 and waiting for the rectification

DINESH INFRASTRUCTURE PRIVATE LIMITED,JODHPUR vs. DCIT, CIRCLE-2, JODHPUR

In the result, the appeals of the assessee are allowed

rectification u/s 154 for which the AO passed the order on 13.06.2019 without giving any relief as requested by the assessee. The count of correction statements processed for this quarter as per intimation u/s 154 of the I.T. Act dated 13.06.2019. Dinesh Infrastructure Pvt. Ltd. 5. Aggrieved, from the said order of assessment the assessee has filed an appeal before

DINESH INFRASTRURCTURE PRIVATE LIMITED,JODHPUR vs. DCIT, CIRCLE-2, JODHPUR

In the result, the appeals of the assessee are allowed

rectification u/s 154 for which the AO passed the order on 13.06.2019 without giving any relief as requested by the assessee. The count of correction statements processed for this quarter as per intimation u/s 154 of the I.T. Act dated 13.06.2019. Dinesh Infrastructure Pvt. Ltd. 5. Aggrieved, from the said order of assessment the assessee has filed an appeal before

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

condonation of delay since assessee's application for rectification of the intimation under section 143(1) of the Act has been filed within time and same is pending disposal. With the above said observation, the grounds of the assessee are rejected. ' 5. On perusal of the return filed by the assessee, it is evident that the total income has been

ACME INDUSTRIES,BHILWARA vs. ACIT, CIRCLE, BHILWARA

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

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

delay is condoned. 3.1 First of all, we take up the appeal of the assessee for the assessment year 2018-19 for adjudication. Brief facts of the case are that the assessee e-filed the ITR on 25-09-2018 declaring total income at Rs.27,75,370/-. Order u/s 143(1) was passed on 16-10-2019 at assessed income

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

AZIZ KHAN,ABU ROAD vs. ITO, ABU

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Aziz Khan Vs The Ito Abu Road Abu

delay is condoned. 4.1 Brief facts of the case are that the assessee e-filed the return of income for the A.Y. 2019-20 on 28-10-2019 declaring total income of Rs.33,36,685/- which was processed u/s 143(1) at Rs.41,51,336/- buy disallowing a sum of Rs.8,14,651/- on account of provident fund