SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

D), 2024 SCC online SC 489, has observed that the question of limitation is not merely a technical consideration. The rules of limitation are based on the principles of sound public policy and principles of equity, that the length of delay is a relevant matter, which the court must take into consideration while considering whether the delay should be condoned

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

D), 2024 SCC online SC 489, has observed that the question of limitation is not merely a technical consideration. The rules of limitation are based on the principles of sound public policy and principles of equity, that the length of delay is a relevant matter, which the court must take into consideration while considering whether the delay should be condoned

GAYATRI SHIKSHA NYAS,AGRA vs. ITO (EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

GAYATRI SHIKSHA NYAS,AGRA vs. ITO(EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

section 249(2) of the Act and the order was passed on merit. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence, the court is wholly without jurisdiction to hear or decide the same on merit. 9. Hon’ble Supreme Court in Union

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1

SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI

In the result, appeal of the assessee is allowed

Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

D E R 1. The appeal in ITA No. 433/AGR/2025 for AY 2014-15, arises out of the order of the ADD/JCIT(A), Mumbai [hereinafter referred to as „ld. JCIT(A)‟, in short] dated 27.03.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

1-3 ITO (TDS), AAACS 8577 K ITA.03,06 And State Bank of City Center, BPLS04808G 07 / Ag/ 2018 India, Main Gwalior A.Y.2013-14 Branch- Bada, Gwalior 4-5. 4&8/Agr/2018 State Bank of ITO (TDS), AAACS8577K A.Y.2013-14 City Center, BPLM02526G India, Branch- Gwalior Industrial Estate Hazira, Gwalior 6. 05/ Agr/2018 ITO (TDS), AAACS8577K State Bank of AYs 2013-14 City

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

1-3 ITO (TDS), AAACS 8577 K ITA.03,06 And State Bank of City Center, BPLS04808G 07 / Ag/ 2018 India, Main Gwalior A.Y.2013-14 Branch- Bada, Gwalior 4-5. 4&8/Agr/2018 State Bank of ITO (TDS), AAACS8577K A.Y.2013-14 City Center, BPLM02526G India, Branch- Gwalior Industrial Estate Hazira, Gwalior 6. 05/ Agr/2018 ITO (TDS), AAACS8577K State Bank of AYs 2013-14 City

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

condoned by the ld. CIT(Appeals) and, it was held by learned CIT(A) that the assessee cannot be granted foreign 3 | P a g e tax credit (FTC) . Thus, the appeal of the assessee stood dismissed by the ld. CIT(Appeals). 5. Still aggrieved, the assessee has filed appeal with the Tribunal, and the ld. Counsel for the assessee

SH RANJEET KUMAR SHARMA ,GWALIOR vs. ITO 2(1), GWALIOR

In the result, the appeal of the assessee is partly allowed with the observations made herein above

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito, 2(1), Shri Ranjeet Kumar Gawalior. Sharma, Vs. Meera Colony, Bihind-477447 Madhya Pradesh. Pan-Bwdps0542K (Appellant) (Respondent) Assessee By Shri Rajendra Sharma, Adv. & Shri Manuj Sharma, Adv. Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

D E R [ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ CIT(A), in short] dated 23.01.2024, in Appeal No. CIT(A), Gwalior/10914/2019-20 for Assessment Year 2017-18 arising out of the order passed

ITO WARD-1(1)(2), AGRA vs. MAMTA SINGH, AGRA

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2007-08 Income Tax Officer, Vs. Smt. Mamta Singh, Ward-1(1)(2), Agra 6, Amar Lok Colony, Opposite Jalma Hospital, Agra. (Appellant) Pan :Aobps 7284 K (Respondent)

condoned the delay and admitted the C.O. for hearing. The Learned A.R. was directed to proceed with his arguments. 4. The Revenue has raised the following grounds of appeal: “1. The learned CIT [Appeals) has erred in law and on fact in deleting the entire impugned additions on technical grounds, and not on merits, without appreciating complete facts