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

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

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)

delay in the instant case clearly demonstrated that this appeal was not prosecuted with due care. Accordingly, 4 he held that the appellant has no "sufficient cause" in terms of section 249(3) of the Act, for not presenting the appeal within the prescribed period. It is well- settled law that an appellant is not entitled to the condonation

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.”

condoned. 1.8. It will also be worthwhile to submit that the Board was also considering the difficulties being faced genuinely by the taxpayers in making such compliance and that the penal provisions under section 234E may be too harsh to be implemented. The penalty of Rs. 200/- for such technical defect was too high, and therefore a Circular was issued

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

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

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

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