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 present appeal and admit the same for hearing. 7. 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 of 10.16% subject to Depreciation and Interest to third

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 present appeal and admit the same for hearing. 7. 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 of 10.16% subject to Depreciation and Interest to third

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.”

TDS. 1.4. It is respectfully submitted that the ld. CIT(A) has decided this issue on merits also and confirmed the levy of fees u/s 234E, though on condonation of delay

LAKECITY INFRASTRUCTURE PVT.LTD.,UDAIPUR vs. JCIT, CENTRAL RANGE, UDAIPUR

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

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

condone the delay in filing of appeal, as the delay in filing of appeal is on account of reasons beyond the control of appellant. 4. Facts of the case in brief are that the Assessing Officer charged late filing fee under section 234E r.w.s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’), since there was delay

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

condonation of delay with following prayers and the assessee to this effect also filed an affidavit :- “1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

condonation of delay with following prayers and the assessee to this effect also filed an affidavit :- “1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

condonation of delay with following prayers and the assessee to this effect also filed an affidavit :- “1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

TDS is liable to be deducted. Therefore, disallowance of interest paid of Rs.4,46,546/- is bad in law and against the principles of natural justice. 3 The Ld. AO has erred in disallowing the 100% of expense which is bad in law and against the principles of natural justice. 4 The appellant pray for suitable costs. 3. Briefly

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

In the result, the appeals of the assessee are allowed

delay thereafter cannot be condoned without there being compelling grounds as advocated by the Hon'ble Courts. 7.24 These submissions were carefully considered. Dinesh Infrastructure Pvt. Ltd. The appellant has contended that CPC has erred in charging late fees amounting to Rs. 38,200/- U/s. 234E. In support of his contention, he has quoted various decisions such

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

In the result, the appeals of the assessee are allowed

delay thereafter cannot be condoned without there being compelling grounds as advocated by the Hon'ble Courts. 7.24 These submissions were carefully considered. Dinesh Infrastructure Pvt. Ltd. The appellant has contended that CPC has erred in charging late fees amounting to Rs. 38,200/- U/s. 234E. In support of his contention, he has quoted various decisions such

JAI PRAKASH SUWALKA,UDAIPUR vs. ADDL. CIT, RANGE-TDS, UDAIPUR

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

delay of 02 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. The assessee has raised the following grounds of appeal:- “1. That

ACIT, CENTRAL CIRCLE-3, JODHPUR vs. BHANWAR SINGH RATHORE , PALI

Accordingly, it is held that the AO rightly added Rs.19,06,200/- u/s 68 of the IT. Act,1961. The appellant fails on this ground. The ground raised by the appellant regarding this issue is, hereby, ...

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Acit-Central Circle-2 Bhanwar Singh Rathore बनाम/ Room No.68, Income Tax Office Bagh Niwas, Sumerpur Road Paota, C-Road Village-Mandali, Hemawas, Pali Vs. Jodhpur, Rajasthan- 342 006. Rajasthan-306 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) : & C.O. No.02/Jodh/2020 (Arising Out Of Ita No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Bhanwar Singh Rathore Acit-Central Circle-2 बनाम/ Bagh Niwas, Sumerpur Road Room No.68, Income Tax Office Village-Mandali, Hemawas, Pali Paota, C-Road Vs. Rajasthan-306 401 Jodhpur, Rajasthan- 342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

condone the delay and proceed with the disposal of appeals as well as cross- objection on merits. 1.3 We have carefully heard the rival submissions and perused relevant material on record including written submissions and documents placed in the paper book. The judicial precedents as relied upon during the course of hearing have duly been deliberated upon. Our adjudication