M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

In the result, the appeal of the assesee is treated as allowed for statistical purposes

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

condone the delay in filing application for registration u/s 80G? 6. Appellant pray to kind allow to add, amend, modify alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 3. The order passed by the CIT (Exemption) Pune on the application filed by the assessee, reads as under

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

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

condone the delay of 405 days in filing the appeal by the assessee and adjudicate the grounds of appeal on merit. We find that the Assessing Officer has also initiated penalty proceedings under section 271(1)(c) of the Act. The levy of penalty is dependent on such adjudication because the quantification of income is since qua non. Accordingly

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

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

condone the delay of 405 days in filing the appeal by the assessee and adjudicate the grounds of appeal on merit. We find that the Assessing Officer has also initiated penalty proceedings under section 271(1)(c) of the Act. The levy of penalty is dependent on such adjudication because the quantification of income is since qua non. Accordingly

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD. ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2 , NAGPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

delay in filing both the appeal is condoned. Now adverting to the merits of the case. 7. We find that assessment was completed in AY 2014-15 on 11.11.2016 and in AY 2015-16 on 12.12.2017. The ld CIT(A) passed order on in both the appeals on 27.04.2023. We find that in the meantime the assessee has undergone through

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

condone the delay subject to cost of Rs 500/- for each of the sixteen appeals totaling to Rs 8,000/- to which the ld AR has agreed and submitted his acceptance on behalf of the assessee. The assessee is directed to deposit the said sum and submit the proof thereof to the Assessing officer under intimation to the Registry

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

condone the delay subject to cost of Rs 500/- for each of the sixteen appeals totaling to Rs 8,000/- to which the ld AR has agreed and submitted his acceptance on behalf of the assessee. The assessee is directed to deposit the said sum and submit the proof thereof to the Assessing officer under intimation to the Registry

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER,WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

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

14, the decision of which will apply to the other appeal mutatis– mutandis. 3. The appeals for both the years under consideration, have been filed by the assessee which are in respect of the orders dated 07/02/2024, passed by the learned CIT(A) dismissing the appeals by not condoning the delay of 35 days and holding that the appeals filed

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

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

14, the decision of which will apply to the other appeal mutatis– mutandis. 3. The appeals for both the years under consideration, have been filed by the assessee which are in respect of the orders dated 07/02/2024, passed by the learned CIT(A) dismissing the appeals by not condoning the delay of 35 days and holding that the appeals filed

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2 , NAGPUR

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

delay in filing both the appeal is condoned. Now adverting to the merits of the case. 7. We find that assessment was completed in AY 2014-15 on 11.11.2016 and in AY 2015-16 on 12.12.2017. The Id CIT(A) passed order on in both the appeals on 27.04.2023. We find that in the meantime the assessee has undergone through