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.

penalty imposed U/s 271(1)(b) of the Act, the assessee preferred appeal before the ld. CIT(A), however, the ld. CIT(A) dismissed the appeal of the assessee in limini on the ground that there was delay of 624 days in filing the appeal and the assessee could not justify the condonation of delay with sufficient cause or reasons

SHRI THAKUR CHAPLOT,RAJSAMAND vs. ACIT CIRCLE-2, UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Thakur Chaplot Vs Assistant Commissioner Of Pan: Aappc9323H Income-Tax, Circle-2, C/O Rajendra Jain, Advocate, Udaipur, Rajasthan, Kar 106, Akshay Deep Complex, Bhawan, Sub-City 5Th B Road,Sardrpura, Centre,Saveena,Udaipur Jodhpur (Raj)-313001. (Appellant) (Respondent)

natural justice on the ground of absence of opportunity, it has to be established that prejudice is caused to the concerned person by the procedure followed. The issuance of notice is an administrative device for informing the assessee about the proposal to levy penalty in order to enable him to explain as to why it should not be done. Mere

SHRI SHIV SINGH CHOUHAN,RAJSAMAND vs. ACIT, CIRCLE-2,, UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Shiv Singh Chouhan Vs Assistant Commissioner Of C/O Rajendra Jain, Advocate, Income-Tax, Circle-2, 106, Akshay Deep Complex, Udaipur, Rajasthan 5Th B Road, Sardarpura, Jodhpur (Pan: Cifps9604M) (Appellant) (Respondent)

natural justice on the ground of absence of opportunity, it has to be established that prejudice is caused to the concerned person by the procedure followed. The issuance of notice is an administrative device for informing the assessee about the proposal to levy penalty in order to enable him to explain as to why it should not be done. Mere

VIKRAM ANJANA,PRATAPGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Sainishri Vikram Anjana, Vs The Acit, Vill - Kesunda, Circle-Chittorgarh Tehsil Chhotisadri, Pratapgarh (Raj.) 312604

natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb is bad in law. t) The penalty proceedings are distinct from the assessment proceedings. The proceedings for imposition of penalty though emanate from proceedings

SHRI SARAFRAJ AHMED ,UDAIPUR vs. ITO, WARD-1(4), UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Sarfaraj Ahmed Vs Income-Tax Officer, Ward- Pan: Afypa8123R 1(4), Udaipur, Rajasthan- C/O Shrawan Kumar Gupta, 313001. Advocate, 416, Surya Chamber Radio Market, Nehru Bazar, Jaipur. (Appellant) (Respondent)

natural justice on the ground of absence of opportunity, it has to be established that prejudice is caused to the concerned person by the procedure followed. The issuance of notice is an administrative device for informing the assessee about the proposal to levy penalty in order to enable him to explain as to why it should not be done. Mere

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

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

natural justice, we consider it deem fit to restore back the matter to the file of the Ld. AO to pass de novo assessment after considering the written submission and evidences filed on record and may be filed before him during the fresh Assessment Proceedings after granting sufficient opportunity of being heard to the assesse with a direction that

CHAINARAM,JODHPUR. vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

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

natural justice, we consider it deem fit to restore back the matter to the file of the Ld. AO to pass de novo assessment after considering the written submission and evidences filed on record and may be filed before him during the fresh Assessment Proceedings after granting sufficient opportunity of being heard to the assesse with a direction that

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blechainaram V/P Doli Tehsil Luni, Jodhpur - 342001. Pan No Biкpr9270C Assessee By Revenue By Date Of Hearing Date Of Pronouncement Ito, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 26.06.2025. 17

natural justice, we consider it deem fit to restore back the matter to the file of the Ld. AO to pass de novo assessment after considering the written submission and evidences filed on record and may be filed before him during the fresh Assessment Proceedings after granting sufficient opportunity of being heard to the assesse with a direction that

CHANDAN SINGH,POKRAN vs. ITO,, JAISALMER

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

271(1)(c) of the Act. This ground of appeal does not have any merit, as no prejudice is caused to the assessee on mere initiation of penalty proceedings Penalty proceedings are separate proceedings and levying of penalty is not automatic after its initiation. Therefore, this ground of appeal is pre- mature and the same is hereby dismissed” 6. Against

SHRI MURLIDHAR SHARMA ,JODHPUR vs. DCIT, CENTRAL CIRCLE-2,, JODHPUR

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

Bench: Shri N.K.Saini & Shri N.K. Choudhry

penalty levied by the Assessing Officer u/s 271(1) (c) of the Act.. 7. In his rival submissions, the Ld. Sr. DR supported the orders of the authorities below. 8. We have considered the submissions of both the parties and perused the material available on record. In the present case, it is noticed that

SHRI MURLIDHAR SHARMA ,JODHPUR vs. DCIT, CENTRAL CIRCLR-2,, JODHPUR

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

Bench: Shri N.K.Saini & Shri N.K. Choudhry

penalty levied by the Assessing Officer u/s 271(1) (c) of the Act.. 7. In his rival submissions, the Ld. Sr. DR supported the orders of the authorities below. 8. We have considered the submissions of both the parties and perused the material available on record. In the present case, it is noticed that

SMT. JIYA DEVI SHARMA,JODHPUR vs. DCIT, CENTRAL CIRCLE-2, JODHPUR

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

Bench: Shri N.K.Saini & Shri N.K. Choudhry

penalty levied by the Assessing Officer u/s 271(1) (c) of the Act.. 7. In his rival submissions, the Ld. Sr. DR supported the orders of the authorities below. 8. We have considered the submissions of both the parties and perused the material available on record. In the present case, it is noticed that

SHRI PRAKASH MODI,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteprakash Chand Modi Vs. Acit, Cir-1, D-128, Shastrinagar, Jodhpur, Jodhpur-342003, Rajasthan. Rajasthan. Rpan/Gir No. : Adqpm6554J Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

u/s 271(1)(b). The order so made is bad in law and bad on facts and is contrary to the principles of natural justice. 2. The Id. CIT(A), has erred in confirming penalty

UMMAID MAL SINGHVI,JODHPUR vs. ACIT, CENTRAL CIRCLE-2, JODHPUR

Accordingly, legal ground raised by the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2008-09 Shri. Ummaid Mal Singhvi, Acit, C/O Rajendra Jain Advocate, Vs Central Circle-2, 106 Akshay Deep Complex, 5Th Jodhpur B Road, Sardarpura, Jodhpur Pan: Abpps7429D Appellant / Assessee Respondent / Revenue Assessee By Shri Rajendra Jain, Advocate Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 07.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Udaipur Dated 30Th September, 2019 For Assessment Year 2008-09 Emanating From The Penalty Order Under Section 271Aaa Of The Income Tax Act Passed By Assistant Commissioner Of Income Tax, Circle-2, Jodhpur. The Assessee Has Raised The Following Grounds Of Appeal : Ummaid Mal Singhvi

justice & relief. Basic Facts 2. In this case, there was a search under section 132 of the Act on 25.03.2008. The Assessing Officer passed an assessment order under section 143(3) r.w.s. 153A of the Act. The Assessing Officer initiated penalty proceedings under section 271AAA for 4 Ummaid Mal Singhvi concealing the particulars of income. The Assessing Officer levied penalty

SHRI LAXMI LAL DANGI ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal filed by the Assessee/Appellant stands

Bench: Shri N.K.Saini & Shri N.K. Choudhryassessment Year: 2008-09

penalty u/s 271(1)(b) of the Act. The same has been upheld by the Ld. CIT (Appeals)-1, Udaipur vide Order passed dated 03/08/2018 which is not correct." 3. From the impugned order it does not reflects that as to when and by which mode the notices of the hearing of the appellant proceedings have been issued and served

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

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

justice. Shri Manohar Singh vs. ITO The best judgment assessment is highly arbitrary in the nature as all the credits in the bank account had been included as income. 2. The ld. CIT(A) has erred in sustaining the following deposit of cash in the bank account of the appellant. The addition so sustained

GULAB DEVI KHANT,BANSWARA vs. ACIT, , CHITTORGARH.

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

Bench: Shri N.K. Sainismt. Gulab Devi Khant, Vs The Acit, W/O Late Shri Natwar Lal Chittorgarh Khanat, Khantwara, Banswara (Raj.) (Appellant) (Respondent)

271 (1) (c) of the Act and levied the penalty of Rs. 5,47,700/-. 4. Being aggrieved, the matter was taken to the Ld. CIT(A) who dismissed the appeal ex-parte by observing as under:- "2.1 The form of appeal before the CIT (Appeals) and time limit for filing of appeal are laid down in Section

MANJU SHREE SYNTEX PRIVATE LIMITED,BHILWARA vs. ITO, WARD-1, BHILWARA

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

Bench: Shri N.K. Sainim/S Manju Shree Syntex Vs The Ito, Ward-1, Bhilwara Private Limited, G-23,24M Ambaji Textile Market, Ajmer Road, Bhilwara-311001 (Appellant) (Respondent) Pan: Aaecm5759M

u/s 271 (1) (c) of the Act on the income less declared by Rs. 59,262/-Accordingly, the penalty of Rs. 18,500/- was levied. 5. Being aggrieved, the assessee carried the matter to the Ld. CIT(A) who decided the appeal ex-parte by observing in para 3 of the impugned order as under:- "During the course of appellate