SAIICHHA LAND DEVELOPERS,NAGPUR vs. PRINCIPAL COMMISSINONER OF INCOME TAX-2, NAGPUR

In the result, appeal of the Assessee is allowed

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

condone the delay of 260 days in filing the appeal before the Tribunal and proceed the decide the appeal on merits. 3. Facts of the case, in brief, are that the assessee is a firm engaged in the business of land developers. The assessee e-filed return of income on 31.03.2018 declaring total income at Rs.2,90.450/- which was processed

ADDS AQUACULTURE PRIVATE LIMITED,NAGPUR vs. ITO WARD 4(4), NAGPUR

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

Bench: Dr. Manish Borad

condone the delay of 469 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. At the outset, learned counsel for the assessee submitted that against the addition of ₹ 9,50,000/-, assessee preferred appeal before the Ld.CIT(A), however, assessee failed to succeed since no compliance was made before

REACKON CONCRETES PRIVATE LIMITED,NAGPUR vs. DCIT OR ACIT CIRCLE-4, NAGPUR, NAGPUR

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

Bench: Shri V. Durga Rao

condone the delay of 254 days in filing the appeal before the Tribunal and proceed to decide the appeal on merits. 3. Briefly stated facts of the case are that the assessee is a company and has filed it’s return of income on 15.09.2017 declaring income at Rs.21,40,590/-. The case of the assessee was selected for scrutiny

KANHAIYA KRUSHI KENDRA,YAVATMAL vs. ITO WARD -1 , YAVATMAL

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

Bench: Shri Pavan Kumar Gadalekanhaiya Krushi Kendra Main Bazar Line, Fulsa Wangi Mahagaon Dist. ……………. Appellant Yavatmal-445001, Maharashtra. Pan – Aaofk4226A V/S Income Tax Officer Ward–1, ……………. Respondent Aayakar Bhavan, Yavatmal-445001, Maharashtra. Assessee By: Shriabhishek Kumar, A.R. Revenue By : Shri Surjit Kumar Saha, Sr. D.R.

delay is condoned and the appeal is admitted. 3. The Brief facts of the case that the assessee is a Partnership Firm and has filed the return of income for the A.Y. 2017–18, disclosing a total income of Rs.88,140/-. Subsequently, the case was selected for scrutiny and the Assessing Officer on a perusal of the information found that

NKT TANSTRUCTURAL,NAGPUR vs. ITO, WARD 1(4), NAGPUR

In the result, appeal of the assessee is allowed for\nstatistical purposes

delay. I am satisfied\nwith the averments stated in the affidavit and condone the\ndelay of 40 days in filing the appeal before the Tribunal and\nproceed to decide the appeal on merits.\n3.\nBriefly stated facts of the case are that the\nassessee is a partnership firm, engaged in manufacturing of\nStructural Fabrication. The assessee did not file

SARVODAYA NAGRI CO OP PAT SOC LTD,SHEGAON vs. INCOME TAX OFFICER,WARD-2, KHAMGAON

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

Bench: Shri V. Durga Rao

delay is hereby condoned in view of the sworn Affidavit furnished by the employee of the assessee. 4. The only issue raised by the assessee relates to the addition of ` 6,70,500, under section 69A of the Act in respect of cash deposited in bank account of Vidarbha Konkan Gramin Bank. 5. The source of cash deposit was never

SHRI SANT NARHARI NAGARI SHAHKAR PAT SANSTHA MARYADIT,BHANDRA vs. ITO, WARD -2, BHANDARA

In the result, Assessee’s appeal is allowed in part for statistical purposes

Bench: Shri Narender Kumar Choudhryshri Sant Narhari Nagari Ito, Ward-2, Bhandara Shahkar Pat Sanstha Maryadit, R.No. 1/2 Nagar Vs. Palika Shivaji Chowk, Pauni, Bhandra-441910. Pan: Aakts 3987 N (Appellant) (Respondent)

delay is condoned. 5. Coming to the merits of the case, it is observed that the Assessing Officer (AO) vide assessment order dated 30/09/2019 has made the disallowance of Rs. 48,093/- u/sec. 40(a)(ia) of the Act and Rs. 2,28,435/- on account of disallowance of provision for bad debts. 6. The Assessee being aggrieved, challenged

NIKHIL SHANKARLALJI WAGHWANI, LEGAL HEIR OF LATE SHANKARLALJI HOTCHANDJI WAGHWANI,NAGPUR vs. ACIT,CIRCLE-5, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

condone the delay and the appeal is being admitted for adjudication on merits. 4. The Assessing Officer has made an addition of ` 68,85,500, on account of cash deposited in old currency during demonetisation period. The Assessing Officer, in the assessment order at Para–4/Page–2, has mentioned as under:– “4. The assessee uploaded details bank accounts maintained during