“Section 250(68)”

Section References (mined)Section 250Section 250(68)2 judgments

MANDAR RAWOOL,THANE vs. ITO, KUDAL

In the result, appeal of the Assessee is partly allowed

ITA 2099/PUN/2025[2022-23]Status: DisposedITAT Pune07 Jan 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2099/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Mandar Rawool, V The Income Tax 2107, L Wing, Bhoomi Acres S Officer, Kudal. Near Hiranandani Estate Internal Road, Opp Suraj Water Park, Kavesar, Thane – 400615 Pan:Attpr3716Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Harshavardhan Vivek Bapat Revenue By Shri Ambarnath Khule – Jcit(Through Virtual) Date Of Hearing 25/11/2025 Date Of Pronouncement 07/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23Dated 10.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.03.2024.The Assessee Has Raised The Following Grounds Of Appeal :

Section 143Section 143(3)Section 153CSection 250Section 250(68)

granted. The denial of such opportunity is in gross violation of the principles of natural justice and also contrary to the mandate of section 250(68) of the Income-tax Act, 1961 read with the Faceless Appeal Scheme, 2020, which guarantees the right of effective hearing. The impugned order, having

ARYAVART BANK,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 800/LKW/2024[2012-13]Status: DisposedITAT Lucknow16 Oct 2025AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 Uttar Pradesh Gramin Bank, Vs. Dcit-Range 1, (Successor To Erstwhile Allahabad U.P. Lucknow Gramin Bank), Head Office, 2Nd & 3Rd Floor, Nbcc Commercial Complex, Vardan Khand, Gomti Nagar Extension, Lucknow Pan: Aaaju0568R (Appellant) (Respondent) Assessee By: Sh. C. Naresh, Fca Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.07.2025 Date Of Pronouncement: 16.10.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A) Setting Aside The Orders Of The Ld. Assessing Officer That Were Passed Under Section 147 R.W.S. 144 On 30.12.2019. The Grounds Of Appeal Are As Under:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A), Nfac Erred In Not Granting Opportunity To The Appellant Bank To Present The Case Through Video Conferencing As Specified Under Faceless Appeal Scheme, 2020 Provided U/S. 250(68) Of The Income Tax Act, 1961 ("The Act"). The Hon'Ble Cit(A) Be Directed To Grant Personal Hearing Through Video Conferencing In The Interest Of Justice. Without Prejudice To The Above 2. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A) Erred In Invoking The Provisions Of Proviso To Section 251(1)(A) & Setting Aside The Order To Ao Without Appreciating That The Order Was Not Passed U/S 144. 3. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A) Failed To Appreciate That The Din Was Issued In The Name Of Non-Existing Entity & Hence The Order Passed Is Invalid. Without Prejudice To The Above

For Appellant: Sh. C. Naresh, FCAFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 144Section 147Section 148Section 234ASection 244ASection 250(68)Section 251(1)(a)Section 36(1)(viia)Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY