TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

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

e-filing Portal of Income Tax Appellate Tribunal was new, hence there was some technical problem while online submission of Appeal. 3) In such circumstances, a delay of 446 days has occurred in filling of the appeal. The appellant submits that the delay is unintentional and bonafide. The delay may kindly be condoned in the interest of justice, failing which

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

In the result, appeal filed by the Revenue is dismissed

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

E R PER V. DURGA RAO, J.M. The present appeal has been filed by the Revenue challenging the impugned order dated 07/08/2018, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [“learned CIT(A)”], for the assessment year 2013–14. 2. In its appeal, the assessee has raised following grounds:– “1. Whether on the facts

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

22. Copy of reply filed in response to notice u/s 142(1) 23. Details of share sold 24. Copy of ledger account of Antriksh Barter Pvt. Ltd. 25. Details of Short Term Loan to companies 26. Detail of Short Term Loans & Advances 27. Details of short term borrowing 28. Copy of acknowledgment of e-proceedings response showing the details submitted

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

E R PER K.M. ROY, A.M. The present appeals by the assessee challenging the impugned orders of even date 05/04/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17. 2 Nageshwara Charitable Trust ITA no.128/Nag./2023 Assessee’s Appeal – A.Y. 2016–17 2. The assessee

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

E R PER K.M. ROY, A.M. The present appeals by the assessee challenging the impugned orders of even date 05/04/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17. 2 Nageshwara Charitable Trust ITA no.128/Nag./2023 Assessee’s Appeal – A.Y. 2016–17 2. The assessee

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

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

E R PER K.M. ROY, A.M. In this batch of 7 appeal, the assessee has filed multiple appeals in assessment year 2013–14 and 2014–15, challenging the order passed by the first appellate authority, the details of which are tabulated below:– 2 Aditi Express Cargo India Pvt. Ltd. Section under Date of order which first First Sr. Appeal Number

INOCME TAX OFFICER , WARD 1(5), NAGPUR vs. VIDARBHA KONKAN GRAMIN BANK , NAGPUR

In the result, appeals filed by the Revenue for A

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

E R PER K.M. ROY, A.M. These appeals by the Revenue are directed against the impugned orders of even date 09/10/2018, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [“learned CIT(A)”], for the assessment year 2014–15 and 2015–16. 2 Vidarbha Konkan Gramin Bank A.Y. 2014–15 & 2015–16 2. The grounds of appeal raised

INOCME TAX OFFICER , WARD 1(5), NAGPUR vs. VIDARBHA KONKAN GRAMIN BANK , NAGPUR

In the result, appeals filed by the Revenue for A

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

E R PER K.M. ROY, A.M. These appeals by the Revenue are directed against the impugned orders of even date 09/10/2018, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [“learned CIT(A)”], for the assessment year 2014–15 and 2015–16. 2 Vidarbha Konkan Gramin Bank A.Y. 2014–15 & 2015–16 2. The grounds of appeal raised

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