VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

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

condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under

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

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. 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,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

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

condone the delay of 267 days in filing the present appeal and admit the same for adjudication on merit, as no mala fide intention can be ascribed to the assessee. 5. Facts in Brief:– The assessee is a Company engaged in financial activities. The assessee, on 30/09/2013, filed its return of income for the year under consideration declaring total loss

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

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

delay in filing appeal is condoned. Now, adverting to merits of the case. 9. We find that assessment under section 147 read with section 143(3) was completed on 21.12.2018. in the assessment order, the Assessing Officer (AO) recorded that notices under section 142(1

HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA

In the result, appeal filed by the assessee is dismissed

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

delay condoned by the Administrative Commissioner.” Aggrieved, the assessee is in further appeal before the Tribunal. 5. Before us, the learned Authorised Representative submitted that there is an error in filing the return of income of not mentioning same figure again in the Schedule El. The said error is apparent on the face of the ITR filed by the assessee

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

delay is condoned and the appeal is admitted to be heard on ground of merits. 6. The brief facts of the case are that the assessee is a charitable trust, registered under Society Registration Act, 1860 in the office of Charity Commissioner, Wardha. The assessee filed return of income for the A.Y 2015-16 on 31.03.2017 declaring total income

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

section 153D dated 29/09/2021 is in mechanical/routine manner without application of mind by Addl.CIT, which is merely a formality, an empty ritual and as such it leads to flagrant violation of the rules of law. 45. The third contention of the learned A.R. is that while granting such mechanical approval dated 29/09/2021 under section 153D for the assessment year