M/S MANASVI PROJECTS PRIVATE LIMITED ,MUMBAI vs. ACIT-CPC, GAZIABAD

Bench: Shri S. S. Godara

68 / NAG /20 2 0 & Ors atributable to technical glitches encountered by the apelant and same being a reasonable cause prayed for deletion. Au Contraire Ld. DR in rebut al vehemently submiting that, the provision of section 234E is outside the umbrela of section 273B

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Bench: Shri S. S. Godara

68 / NAG /20 2 0 & Ors atributable to technical glitches encountered by the apelant and same being a reasonable cause prayed for deletion. Au Contraire Ld. DR in rebut al vehemently submiting that, the provision of section 234E is outside the umbrela of section 273B

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Bench: Shri S. S. Godara

68 / NAG /20 2 0 & Ors atributable to technical glitches encountered by the apelant and same being a reasonable cause prayed for deletion. Au Contraire Ld. DR in rebut al vehemently submiting that, the provision of section 234E is outside the umbrela of section 273B

ADILOK VIDYALAYA BODUNDA,GONDIA vs. INCOME TAX OFFICER WARD 2(4), BHANDARA

Bench: Shri S. S. Godara

68 / NAG /20 2 0 & Ors atributable to technical glitches encountered by the apelant and same being a reasonable cause prayed for deletion. Au Contraire Ld. DR in rebut al vehemently submiting that, the provision of section 234E is outside the umbrela of section 273B

MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

68,859/. 2.3 Aggrieved assessee carried the matter in appeal before first appellate authority u/s 246A(1)(a) of the Act. While dealing with assessee’s appeal the Ld. NFAC provided as much as six opportunities from January, 2021 to March, 2022, however, the assessee failed to effectively establish the reasonable cause beyond delayed filing of TAR to the satisfaction

SHRI BABURAO RAMBHAU KAPTE,CHANDRAPUR vs. JOINT COMMISSIONER OF INCOME TAX, CHANDRAPUR RANGE, CHANDRAPUR

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

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

68 days. The delay of days was due to bonafide belief, reasonable cause and not attributable to the Appellant. Therefore in the interest of justice, delay in filing the present Appeal, may kindly be condoned. No prejudice is going to be cause to the Revenue if delay is condoned and Appeal is decided on merits.” 4. On a perusal