ITAT Lucknow Judgments — October 2019

ASSISTANT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW vs DIRECTOR, DIRECTORATE OF GEOLOGY AND MINING, LUCKNOW

ITA 287/LKW/2017[2012-13]Status: Disposed25 Oct 2019AY 2012-13

ASSISTANT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW vs DIRECTOR, DIRECTORATE OF GEOLOGY AND MINING, LUCKNOW

ITA 288/LKW/2017[2013-14]Status: Disposed25 Oct 2019AY 2013-14

ASSISTANT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW vs DIRECTOR, DIRECTORATE OF GEOLOGY AND MINING, LUCKNOW

ITA 289/LKW/2017[2014-15]Status: Disposed25 Oct 2019AY 2014-15

ASSISTANT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW vs DIRECTOR, DIRECTORATE OF GEOLOGY AND MINING, LUCKNOW

ITA 290/LKW/2017[2015-16]Status: Disposed25 Oct 2019AY 2015-16

M/S INDIAN COATING & LAMINATING CORPORATION,KANPUR vs DY. COMMISSIONER OF INCOME TAX-2, KANPUR

ITA 643/LKW/2017[2014-15]Status: Disposed25 Oct 2019AY 2014-15

THE BRANCH MANAGER, ICICI BANK,KANPUR vs JOINT DIRECTOR OF INCOME TAX (I&CI), KANPUR

ITA 254/LKW/2018[2015-16]Status: Disposed25 Oct 2019AY 2015-16

M/S. U.P. GOVT. EMPLOYEES WELFARE CORPORATION,LUCKNOW vs DEPUTY COMMISSIONER OF INCOME TAX,RANGE-2, LUCKNOW

ITA 407/LKW/2018[2014-15]Status: Disposed25 Oct 2019AY 2014-15Dismissed

The Tribunal held that the assessee appeared to be not interested in prosecuting the appeal. Therefore, the appeal was liable to be dismissed for non-prosecution.

M/S. MOTI LAL DULICHAND (P) LTD.,KANPUR vs DEPUTY COMMISSIONER OF INCOME TAX-4, KANPUR

ITA 540/LKW/2018[2013-14]Status: Disposed25 Oct 2019AY 2013-14Remanded

The Tribunal found that the CIT(A) dismissed the appeal without providing a proper opportunity to the assessee and without deciding the appeal on merit. Therefore, the matter was remitted back to the CIT(A) for a fresh decision.

M/S. D.N. ASSOCIATES,LUCKNOW vs ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-V, LUCKNOW

ITA 2/LKW/2019[2014-15]Status: Disposed25 Oct 2019AY 2014-15Allowed

The Tribunal held that a show cause notice for penalty under Section 271(1)(c) must be specific about the limb of the charge being invoked. Since the notice was not specific, it was void ab initio, making the consequent penalty illegal.

ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-4, LUCKNOW vs SHRI BADRI NATH AGNIHOTRI, LUCKNOW

ITA 278/LKW/2019[2008-09]Status: Disposed11 Oct 2019AY 2008-09Dismissed

The Tribunal held that CBDT Circular No. 17/2019, which enhances monetary limits for filing appeals, is applicable to pending appeals as well as future appeals. The circular is to be read in conjunction with earlier circulars, and its provision for retrospective application remains intact.

DIVYANG DEVELOPMENT SOCIETY,KANPUR vs COMMISSIONER OF INCOME TAX (E), LUCKNOW

ITA 496/LKW/2019[NA]Status: Disposed11 Oct 2019Remanded

The Tribunal found that the assessee was not given a proper and sufficient opportunity to present its case. Therefore, the order of the CIT (Exemptions) was set aside.