ITAT Lucknow Judgments — March 2024

RAKESH KUMAR SONI,BANDA vs DY. CIT, CC-1, KANPUR

ITA 346/LKW/2023[2021-22]Status: Disposed27 Mar 2024AY 2021-22Remanded

The Tribunal, while noting the assessee's non-compliance, restored the appeal to the CIT(A) to provide one more opportunity for the assessee to present their case, emphasizing future compliance.

SHABANA BEGUM,LUCKNOW vs INCOME TAX OFFICER-5(3) (RANGE 5), LUCKNOW

ITA 395/LKW/2023[2013-14]Status: Disposed21 Mar 2024AY 2013-14Remanded

The Tribunal agreed with the Revenue's suggestion to set aside the impugned appellate order. The case was restored to the Assessing Officer for a denovo assessment, ensuring a reasonable opportunity for the assessee to present her case.

INCOME TAX OFFICER- 3(2), KANPUR vs SHRI MAYUR GUPTA, KANPUR

ITA 187/LKW/2020[2014-15]Status: Disposed19 Mar 2024AY 2014-15Withdrawn

The Tribunal noted that the Vivad Se Vishwas Scheme order had been passed for full and final settlement of tax arrears. Consequently, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER- 3(2), KANPUR vs SHRI MAYUR GUPTA, KANPUR

ITA 188/LKW/2020[2015-16]Status: Disposed19 Mar 2024AY 2015-16Withdrawn

The Tribunal noted that the Vivad Se Vishwas Scheme order had been passed for full and final settlement of tax arrears. Consequently, the appeals filed by the Revenue were dismissed as withdrawn.

M/S SIDDHARTH UNIVERSITY,SIDDHARTH NAGAR vs COMMISSIONER OF INCOME TAX (E), LUCKNOW

ITA 140/LKW/2021[2020-2021]Status: Disposed19 Mar 2024AY 2020-2021Remanded

The Tribunal set aside the matter regarding the approval for assessment year 2020-21 to the Principal Commissioner of Income Tax. The Pr. CIT was directed to examine the assessee's claim after providing an opportunity of being heard and considering the applicable law and facts.