GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 143(1) by the Central Processing Centre on 27/03/2019. 2. During the course of hearing, we find that there is a delay of 203 days in filing the present appeal before the Tribunal. The assessee has filed application–cum–affidavit for condonation of delay explaining the cause of Gurpalsingh Chanansingh Nagra ITA no.206/Mum./2023 delay in filing the present

VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

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

condone the delay in respect of both these appeals and proceed to hear them on merits. B. On Merits 7. Before us, at the outset, ld. Counsel for the assessee submitted that this is a case where the assessee made contractual payments to M/s. P.T. Sumitra Mitra Jaya (PTSMJ). The assessee failed to make the TDS from the said contract

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

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

delay of 45 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 5. Shri Dewani, learned Counsel for the assessee assailed the impugned order for rejection by drawing our attention to the operative part of the impugned order dated 20/03/2024, contained in Para–6 & 7, is reproduced below:– “6. The assessee furnished reply

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

25,743. He also initiated proceedings under section 271(1)(c) of the Act separately. The assessee being aggrieved by the order so passed by the Assessing Officer, carried the matter before the first appellate authority. 6. Before the learned CIT(A), the assessee filed application for condonation of delay

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

25,743. He also initiated proceedings under section 271(1)(c) of the Act separately. The assessee being aggrieved by the order so passed by the Assessing Officer, carried the matter before the first appellate authority. 6. Before the learned CIT(A), the assessee filed application for condonation of delay

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

25 March 2023 whereas the due date for furnishing the response against the first show cause notice was 27 March 2023. 4. The learned CIT(A) did not provide an opportunity of being heard while deciding on assesses request of seeking condonation of delay and rejected the application ex-parte. 5. The learned CIT(A) erred in not appreciating

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

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