SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

condone such delay on authorities concerned. In the case of Jaya Educational Trust v. Dy. CIT [2021] 130 taxmann.com 225/191 ITD 107 (Chennai - Trib.), ITAT held that where assessee had filed return of income within due date specified under section 139(4) and also filed Form No. 10 electronically before completion of assessment, assessee could not be denied exemption under

SUKHAD JEEVAN SANSTHAN,CHITTORGARH vs. CIT (EXEMPTION) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed

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

section (5) of sec. 80G of the Act, it is evident that the time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay in filing application in Form No. 10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit

MUNNA RAM,JODHPUR vs. ITO, WARD-3(5), JODHPUR

In the result, the appeal is allowed for statistical purpose

Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)

35 days without adjudicating the matter on merits in the case of exparte assessment order passed by the AO under Section 144 of the Act. The Ld. AR contended that the assesse has sufficient and reasonable cause due to non-communication of the electronic service of the notices and impugned order, the delay may be condoned

MANOHAR SINGH,JAISALMER vs. ACIT/DCIT,CIRCLE, BARMER

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

Bench: Him & Thereby Refusing To Condone The Delay Under Section 249(3) Of The Income Tax Act, 1961. 2. The Brief Facts Of The Case Are That The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 Was Passed On 14.12.2017 By The Ld. Ao. The Assessee Filed The Appeal Before The Ld. Cit(A) On 04.10.2018, Resulting In A Delay Of 261 Days. The Assessee Had Indicated In Form No. 35 That The Grounds For Condonation Of Delay Would Be Submitted At The Time Of Hearing. However, As Noted By The Ld. Cit(A), No Such Submission Was Made Despite Multiple Opportunities. Consequently, The Appeal Was Dismissed In Limine By The Ld. Cit(A) Without Adjudicating The Matter On Merits. 3. Before Us, The Ld. Counsel For The Assessee Submitted That The Delay In Filing The Appeal Was Unintentional & Caused Due To Reasonable Circumstances Beyond The Control Of The Assessee. It Was Prayed That The Delay Be Condoned & The Matter Be Restored To The File Of The Ld. Cit(A) For Adjudication On Merits.

section 143(3) of the Income Tax Act, 1961 was passed on 14.12.2017 by the Ld. AO. The assessee filed the appeal before the Ld. CIT(A) on 04.10.2018, resulting in a delay of 261 days. The assessee had indicated in Form No. 35 that the grounds for condonation

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

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest

SMT. DEEPIKA JAIN ,HANUMANGARH TOWN vs. ACIT, CENTRAL CIRCLE, BIKANER

In the result, appeal of the assessee is dismissed

Bench: Cit(A) As Reflected In Form 35. 2) Certified Copy Of Original Order Of Cit(A) 3) Form No. 35 Please Do The Needful & Fix The Hearing As Early As Possible. The Reason For Delay In Submitting The Documents Was Due To Robbery Incidents With Me Resulting Eye Injury. Please Condone The Delay.” 4. During The Course Of Hearing The Ld. Counsel For The Assessee Reiterated The Contents Of The Aforesaid Application & Stated That The Delay In Filing The Appeal

35 Please do the needful and fix the hearing as early as possible. The reason for delay in submitting the documents was due to robbery incidents with me resulting eye injury. Please condone the delay.” 4. During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and stated that the delay

SHRI PARAS MAL JAIN ,HANUMANGARH TOWN vs. ACIT, CENTRAL CIRCLE, BIKANER

In the result, appeal of the assessee is dismissed

Bench: Cit(A) As Reflected In Form 35. 2) Form No. 35 Please Do The Needful & Fix The Hearing As Early As Possible. The Reason For Delay In Submitting The Documents Was Due To Robbery Incidents With Me Resulting Eye Injury. Although The Appeal Documents Were Posted Within Time But Due To Postal Department, The Same Reached To Your Honour 12/10/2018. Please Condone The Delay.” 4. During The Course Of Hearing The Ld. Counsel For The Assessee Reiterated The Contents Of The Aforesaid Application & Stated That The Delay In Filing The Appeal

35 Please do the needful and fix the hearing as early as possible. The reason for delay in submitting the documents was due to robbery incidents with me resulting eye injury. Although the appeal documents were posted within time but due to postal department, the same reached to your honour 12/10/2018. Please condone the delay.” 4. During the course

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

section 11 and 12 shall apply to the case of the assessee Accordingly no exemption is granted u/s 11(2) of the IT Act for the year under consideration In result the appeal of the appellant is dismissed.” 5. As the assessee did not receive any favour from the appeal filed before ld. NFAC/ CIT(A). The present appeal filed

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

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

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

35 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that the order of Ld PCIT has been served to the old address of the assessee and hence it came to the knowledge of the late. Accordingly, it is prayed that the delay may be condoned. We have heard the parties