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

The appeal of the assessee is allowed

condonation of delay from the Competent Authority hence, this Circular does not come to its rescue. From the combined reading of section 139(4A) and section 12A(1)(ba) and the explanatory Budget Memorandum of Finance Bill, 2017 as the appellant has filed the return of income beyond the due date (the due date was 15.02.2021 and the date

VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

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. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

4 ITA 87/Jodh/2019_ Vamita Singh Vs ITO 6. The appellant craves leaves to add, alter, modify or delete any of the grounds of appeal on or before its hearing before your honor.” 6. There was delay of 62 days in filing the present appeal, for which, the authorized representative of the assessee has filed application for condonation of delay

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

4. From the aforesaid grounds it is gathered that the appeals of the assessee relates to the confirmation of late filing fees charged by the Assessing Officer under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

4. From the aforesaid grounds it is gathered that the appeals of the assessee relates to the confirmation of late filing fees charged by the Assessing Officer under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

4. From the aforesaid grounds it is gathered that the appeals of the assessee relates to the confirmation of late filing fees charged by the Assessing Officer under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

4. From the aforesaid grounds it is gathered that the appeals of the assessee relates to the confirmation of late filing fees charged by the Assessing Officer under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

4. From the aforesaid grounds it is gathered that the appeals of the assessee relates to the confirmation of late filing fees charged by the Assessing Officer under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

4. From the aforesaid grounds it is gathered that the appeals of the assessee relates to the confirmation of late filing fees charged by the Assessing Officer under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s

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

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

4 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO The provisions of section 253(3) of the Act is produced as follows for your ready reference:- "(.....)(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

4 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO The provisions of section 253(3) of the Act is produced as follows for your ready reference:- "(.....)(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

4 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO The provisions of section 253(3) of the Act is produced as follows for your ready reference:- "(.....)(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

4 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO The provisions of section 253(3) of the Act is produced as follows for your ready reference:- "(.....)(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

4 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO The provisions of section 253(3) of the Act is produced as follows for your ready reference:- "(.....)(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee

DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH

In the result, appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

condone the delay, and the matter is admitted for adjudication. 3. We heard the rival submissions and considered the documents available on the record. The assessee is a co-operative society engaged in business of trading in fertilizers and pesticides to its members. The assessee, while filing return of income claimed exemption under section 80P(2)(iv) amount to Rs.3

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

4) of the Act only mentions that on completion of regular assessment under section 143(3) dr 144 of the Act, the tax paid by assessee under section 143(1) of the Act shall be deemed to have been paid toward such regular assessment. That by itself does not mean there is merger of intimation under section 143(1) with

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

delay of 22 days in filing the appeal by the assessee was beyond its control. Therefore the same is condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. That the appellate order dt.30.07.2021as passed by the CIT(A), 1. National Faceless Appeal Center, Delhi in the appellants case

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

4 We have heard the contention of both the parties and perused the materials available on record. The prayer as mentioned above by the assessee for condonation of delay of 16 days has merit for the reason that there was complete lockdown in Jaipur on account of COVIND-19 and all the offices including the office of assessee’s consultant