M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. DCIT CENTRAL CIRCLE-2(1), 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 864 days. 5 M/s. Unijules Life Sciences Ltd. ITA no.381/Nag./2024 7. While going through the impugned order passed by the learned CIT(A), we find that the learned CIT(A) has dismissed the assessee’s appeal, because there was no response on a number of occasions. However, we find that the learned

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. DCIT CENTRAL CIRCLE-2(1), 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 ____ days. 7. While going through the impugned order passed by the learned CIT(A), we find that the learned CIT(A) has dismissed the assessee’s appeal, because there was no response on a number of occasions. However, we find that the learned CIT(A) has not passed a speaking order and in this regard, here

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ACIT CENTRAL CIRCLE-2(1), 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 824 days. 7. While going through the impugned order passed by the learned CIT(A), we find that the learned CIT(A) has dismissed the assessee’s appeal, because there was no response on a number of occasions. However, we find that the learned CIT(A) has not passed a speaking order and in this regard

JALSAMPDA KARMCHARI SAHAKARI PATSANSTHA MARYADIT,WARDHA vs. ITO WARD 2 , WARDHA

In the result, Assessee’s appeal is partly allowed

Bench: Shri Narender Kumar Choudhryjalsampda Karmchari Ito, Ward-2, Wardha. Sahakari Patsanstha Maryadit Wardha, 1, Dr. Vs. Adyalkar Bhavan, Arvi Road, Shivaji Square, Wardha-442001 Pan: Aaaaw 0478 R (Appellant) (Respondent)

delay is condoned. 4. In this case, the Assessee is a cooperative society engaged in accepting deposits and providing credit facilities to its members, consisting of only employees of Irrigation department of Maharashtra State in Wardha District. The Assessee by filing its return of income on dated 01/11/2017 and declaring total income at Rs. NIL, claimed the deduction under Chapter

M/S SANT YOGIRAJ URBAN CREDIT CO-OP SOCIETY,NAGPUR vs. INCOME TAX OFFICER WARD-4(4), NAGPUR

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

Bench: Shri Narender Kumar Choudhry& Shri K.M. Roy

2 ITA.No.203/NAG/2025 “Whether the Ld. Commissioner by making superseded exercise examining the merits of case, eventually condoned the delay or not? 3. We observe that identical issue has also been dealt with by the Hon'ble Gauhati High Court in the case of Williamson M/s. Galaxy Co- Op HSG Society Ltd. Financial Services Ltd. vs. CIT (2004) 140 taxman.com

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

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

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

SUDAM KISANRAO WANI,NAGPUR vs. ITO WARD 3(1), NAGPUR

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

Bench: Shri Pavan Kumar Gadalesudam Kisanrao Wani, Plot No.86A, Vitthal Nagar–Ii Hudkeshwar, Maiginagar ……………. Appellant Nagpur -440 034, Maharashtra. Pan- Aaypw9239K V/S Income Tax Officer ……………. Respondent Ward–3(1), Nagpur Assessee By: Shri.Naresh Jakhotia.A.R. Revenue By : Shri.Surjit Kumar Saha.Sr.Dr

section 144 of the Act and made addition of fixed deposits as unexplained investments u/sec 69 of the Act Rs.20,03,100/- and similarly interest income of Rs.1,25,251/- under the income from other sources and assessed the total income of Rs.24,51,811/- and passed the order u/sec 147 r.w.s. 144 of the Act dated 15/01/2024. Aggrieved

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

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

GARDEN CITY,AMRAWATI vs. INCOME TAX OFFICER, WARD 3, AMRAWATI, AMRAVATI

In the result, appeal filed by the assessee is allowed

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

condonation of delay. The learned CIT(A) has dismissed the appeal for non–explaining the delay in filing the appeal. Be that as it may, to meet the ends of justice and following the principles of natural justice, we are of the opinion that the assessee deserves one opportunity to substantiate its case before the authority below. We also find