SHRI SUMIT GAHLOT,BHILWARA vs. INCOME TAX OFFICER, WARD-1, BHILWARA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad176/Jodh/2019 (Assessment Year- 2015-16) Vs Shri Sumit Gahlot, The Ito House No.22, Ganesh Ward-1, Colony, Gulpura, Bhilwara Bhilwara (Appellant) (Respondent) Pan No. Bqapg9853L

delay is condoned. 3.1 The grievance of the assessee in the grounds of appeal raised is against the findings of the ld.CIT(A) in confirming the additions made by the AO at Rs.67,463/- for the unexplained opening capital balance, Rs.28,964/- for the unexplained creditors and denying of deduction u/s 80C amounting to Rs.15,217/-. 4 ITA 176/JP/2019 SHRI

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

section 80, business loss as on 31.03.2015, i.e. Rs.1,42,68,828/-cannot be carried forward. However it was submitted to the CIT(A) that petition for delay condonation

ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

condone the delay in filing appeal\nbefore CIT Appeal and remand the matter to adjudicate on merits. In support to\nsubstantiate the cause of delay, he filed an affidavit of the official liquidator\ncertified by Registered Notary which reads as under:\n4\nITA No. 5 to 12/Jodh/2024\n Assessment Year 2012-13 to 2019-20\n3-BC\n10/09/2024\nCertificate

SANTOSH SHARMA,JODHPUR vs. ITO, WARD-3(1), JODHPUR

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

Bench: The Tribunal. The Assessee Has Moved A Condonation Petition Explaining That The Delay Was Caused Due To Non-Receipt Of Communication From The Earlier Representative, Who Neither Apprised The Assessee Of The Appellate Outcome Nor Advised Timely Remedial Action. It Has Been Further Submitted That Upon Obtaining Knowledge Of The Order, The Assessee Promptly Engaged New Counsel & Has Been Diligently Pursuing The Matter. A Prayer Was Made To Condone The Delay In The Interest Of Justice.

condone the delay of 217 days and admit the appeal for adjudication on merits. 3.1 Turning to the merits of the case, it is observed that the assessment was completed under section 143(3) on 30.03.2015, determining the total income at Rs.27,24,860/- by making additions aggregating Rs.24,74,870/- under section 68

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

condone the delay and proceed to\ndecide the appeal on merit.\n4. The assessee has taken six grounds of appeal. In\nGround No.1, grievance of the assessee is that ld. CIT(A) has\nerred in confirming the addition of Rs.25 lacs made by the\nAO on account of disallowance of excess stock claimed by the\nassessee.\n5. The brief facts

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

condone the delay in filing appeal before CIT Appeal and remand the matter to adjudicate on merits. In support to substantiate the cause of delay, he filed an affidavit of the official liquidator certified by Registered Notary which reads as under: 4 ITA No. 5 to 12/Jodh/2024 Assessment Year

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

condone the delay in filing appeal before CIT Appeal and remand the matter to adjudicate on merits. In support to substantiate the cause of delay, he filed an affidavit of the official liquidator certified by Registered Notary which reads as under: INDIA NON JUDICIAL IN-GJ59714587427278W Government of Gujarat सत्यमेव जयते Certificate of Stamp Duty RG. SERIAL NO. 9.86 DATE

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

condone the delay in filing appeal before CIT Appeal and remand the matter to adjudicate on merits. In support to substantiate the cause of delay, he filed an affidavit of the official liquidator certified by Registered Notary which reads as under: 4 ITA No. 5 to 12/Jodh/2024 Assessment Year 2012-13 to 2019-20 Certificate No. Certificate Issued Date Account

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

condone the delay in filing appeal before CIT Appeal and remand the matter to adjudicate on merits. In support to substantiate the cause of delay, he filed an affidavit of the official liquidator certified by Registered Notary. *(Content of the Stamp Paper/Affidavit from Page 4 is supporting evidence; its main points are detailed below)* A Stamp Certificate (Affidavit) from

ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

condone the delay in filing appeal before CIT Appeal and remand the matter to adjudicate on merits. In support to substantiate the cause of delay, he filed an affidavit of the official liquidator certified by Registered Notary which reads as under: BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL (ITAT)-Jodhpur Bench In the matter of Adarsh Credit Co-Operative

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024