“NFAC”

Arun Kumar Chaturvedi, Kanpur vs. ACIT-3, Kanpur

Bench: Hon’Ble Shri Sudhanshu Srivastava & G. D. Padmahshaliआयकर अपील सं. / Ita No.108/Lkw/2024 िनधा"रण वष" / Assessment Year : 2013-14 Arun Kumar Chaturvedi 12/9, Vishno Puri Colony, Nawab Ganj, Kanpur. Pan: Abcpc6864F . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax-3 Kanpur . . . . . . . ""थ" / Respondent "ारा / Appearances Assessee By : None [Adjournment Rejected] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/06/2024 घोषणा की तारीख / Date Of Pronouncement : 20/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/ 1059274800(1) Dt. 02/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 31/03/2016 Passed U/S 143(3) Of The Act. 2. Briefly Stated Facts Anent To The Case Are That; 2.1 The Assessee Contractor Is A Proprietor Of M/S Hi-Tech Controls Filed His Return Of Income Declaring ₹16,43,890/- For The Year Under Consideration. The Case Of The Assessee Was Selected For Scrutiny By

variation to income returned by the assessee. 2.2 When aforestated additions and disallowance is assailed in an appeal before first appellate authority, the Ld. NFAC accorded as many as sixteen clear opportunities of being heard to the assessee till dt. 09/11/2023. These all notices however remained un-responded, except ... 01/11/2022 seeking additional time for preparation & submission of written statement/submission. Consequently, in absence of any representation or written submission from the assessee, the Ld. NFAC adjudicated & partly allowed the appeal ex-parte for non-prosecution in line with the observation of Ld. AO. ITAT-Lucknow Page 2 of 4 Arun

Raka Singh, Lucknow vs. ITO Ward 1(3) Lucknow, Lucknow

Bench: Hon’Ble Shri Sudhanshu Srivastava & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.361/Lkw/2023 िनधा"रण वष" / Assessment Year : 2014-15 Raka Singh. D-11, 12, Industrial Estate, Nr Gazipur, Tirahamau, Mau. Pan: Bbqps5727J . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Income Tax Officer Ward-1(3), Lucknow . . . . . . . ""थ" / Respondent "ारा / Appearances Assessee By : None [Adjournment Rejected] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/06/2024 घोषणा की तारीख / Date Of Pronouncement : 20/06/2024 आदेश / Order Per G. D. Padmahshali, Am; Against The Din & Order Itba/Nfac/S/250/2023-24/1057011178(1) Dt. 12/10/2023 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] The Assessee Filed The Present Appeal U/S 253(1)(A) Of The Income Tax Act [‘The Act’]. 2. The Case Was Called Thrice, None Appeared At The Bequest Of The Assessee. After Primary Briefing From The Revenue, We Deem It Fit To Reject The Adjournment Request & Proceed To Adjudicate The Matter Ex- Parte U/R 24 Of Itat Rules, 1963. 3. Tersely Stated Facts Borne Out Of The Case Records Are That;

financial crises. Depression & aggravated poor health constrained the assessee to relocate for those reasons first appeal could not be instituted in time before Ld. NFAC. This fact was examined and accepted while condoning the delay by the Ld. NFAC. The same reasoning is attributable to assessee’s non-appearance ... from attending notices and representing her case in first appeal, thereof necessitating us to accord one more opportunity to represent the case before Ld. NFAC. In view thereof we set-aside the impugned order and remit the file back to the Ld. NFAC for de-novo adjudication in accordance with

Shri Gopi Kishan Omarvaish Dharamda Trust, Kanpur vs. ITO, Exemption Waed, Kanpur

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2018-19 Shri Gopi Kishan Omarvaish V. The Income Tax Officer Dharmada Trust Exemption Ward 26/49, Birhana Road Kanpur Kanpur Pan:Aaatg4357Q (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Namita S. Pandey, Cit(Dr) Date Of Hearing: 18 06 2024 Date Of Pronouncement: 20 06 2024 O R D E R

SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 16.10.2023 for the assessment year 2018-19. 2. None has appeared for the Assessee despite issuance of Notice through RPAD, which Notice ... Rs.4,97,02,494/-, wherein various additions were made. Aggrieved, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A), NFAC vide impugned ex-parte order dated 16.10.2023, dismissed the appeal of the assessee. Aggrieved with the impugned order of the ld. CIT(A), the assessee

Ram Swaroop Memorial Charitable Trust, Bareilly vs. C.I.T. (E), Lucknow

Bench: Hon’Ble Shri Sudhanshu Srivastava & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.33/Lkw/2021

आदेश की "ितिलिप अ"ेिषत / Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant. 2. ""थ" / The Respondent. 3. The CIT(A)-NFAC, Delhi (India) 4. The Concerned CIT 5. DR, ITAT, Bench ‘B’, Lucknow 6. गाड"फ़ाइल / Guard File. आदेशानुसार / By Order, व"र" िनजी सिचव / Sr. Private