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

147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred in rejecting assessee’s appeal upon rejection of assessee’s request

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

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

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

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

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

MOHD. YUNUS WARSI,AGRA vs. ITO 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

delay condonation application read as under : “1. That assesses was assessed u/s 147 r.w.s. 144 with section 144B of Income

MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

condoned the delay in filing the first appeal before the CIT(Appeals), considering the advocate's negligence and the fact that the service of the order was on 07.03.2019, with the appeal filed 64 days later, which is a meager duration beyond the 30-day limit.", "result": "Allowed", "sections": ["250", "144", "147

RAJESH TYAGI,AMBAH vs. ITO WARD 1, MORENA, MORENA

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Rajesh Tyagi Vs. Assessment Unit, S/O Laxmi Narayan Tyagi Gavri National Faceless Assessment Service, Gulab Ka Pura Ambah Centre, Income Tax Officer, Distt. Morena Ward-1, Morena Pan : Bmmpt3132K (Appellant) (Respondent) Assessee By Sh. Sandeep, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

condoning the delay in filing of appeal against the ex-party order passed under section under section 147 r.w.s. 144 of the Act. 3. BECAUSE

SHREE NARAYAN BUILT UP INDIA PRIVATE LIMITED,JHANSI vs. INCOME TAX OFFICER WARD 2(2) GWALIOR, GWALIOR

Appeal is allowed for statistical purposes

section 147 of the Income-tax Act. The lower authority refused to condone the assessee's 87 days delay in filing

CHANDRA PRAKASH GOPLANI,BENGALURU vs. ITO 2(1)(1), AGRA

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

Bench: : Shri Ramit Kocharassessment Year: 2012-13

condone the delay of 394 days in filing this appeal belatedly by the assessee with ITAT beyond the time prescribed u/s 253(3), and proceed to adjudicate the appeal on merits. 5. Brief facts of the case are that after making enquiries on the basis of AIR/NMS, reasons for reopening of the concluded assessment were recorded

AMIT MAHESWARI,BHARATPUR vs. ITO WARD 4(2)(1), FARRUKHABAD

In the result, the appeal of the assessee is dismissed

delay was not condoned.", "result": "Dismissed", "sections": ["147", "144", "154"], "issues": "Whether the delay in filing the appeal can be condoned

DEEPENDRA KUMAR,ETAH vs. ITO,WARD-4(3)(1), ETAH

In the result, assessee’s appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13

delay of about 944 days caused in filing the appeal is accordingly condoned. 4. Briefly stated, the facts are that based on the information available with the department, it was noticed that the appellant assessee had deposited cash aggregating to ₹14,35,000/- on various dates in his bank 2 | P a g e account No. 0370101027294 maintained with Canara

CHELARAM BALWANI,RATHI BUILDING KE PASS vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhshri Chelaram Balwani, Vs. Ito, Ward 1 (3), Rathi Building Ke Pass, Gwalior. Ward No.8, Ajay Pal Ki Gali, Datia, Gwalior – 475 661 (Madhya Pradesh). (Pan : Aynpb7221P) (Appellant) (Respondent) Assessee By : Shri Alok Dhingra, Advocate Revenue By : Shri Shailendra Srivastava, Sr. Dr Date Of Hearing : 14.10.2025 Date Of Order : 16.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 10.01.2024 For The Assessment Year 2013-14. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice That There Is A Delay Of 395 Days In Filing The Appeal Before The Tribunal On The Ground That The Order Was Communicated Via Portal & The Registered Mail Id I.E. 71Nkkhare@Gmail.Com On The Income Tax Portal Does Not Belong To The Assessee, It Might Have Been Of Erstwhile Consultant Who

condone the delay. 5. At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 147

BRIJRAJ KUMAR PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, all the three appeals are allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d), sec. 271D and sec. 147 r.w.s. 144B of the Act respectively. 2. Perused the records and heard

BRIJRAJ KUMAR PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, all the three appeals are allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d), sec. 271D and sec. 147 r.w.s. 144B of the Act respectively. 2. Perused the records and heard

BRIJRAJ KUMAR PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, all the three appeals are allowed for statistical purposes

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d), sec. 271D and sec. 147 r.w.s. 144B of the Act respectively. 2. Perused the records and heard

LAYKA SINGH GURJAR,GWALIOR vs. ITO-3(1) , GWALILOR, GWALIOR

In the result, the appeal is allowed

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

147 r/w 144 of the Act. The limitation period for filing an appeal before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay

TARAWATI SADANA ,DABRA vs. ITO WARD 1(1), GWALIOR

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

condone the delay and admit the appeal for adjudication. The NFAC was further directed to pass a speaking order addressing all grounds raised by the assessee.", "result": "Allowed", "sections": [ "147

RAMKISHAN,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

condone the delay and admit this appeal for hearing. 4. Brief facts of the case: The Assessing Officer noted that the assessee is non-filer and initiated proceedings u/s 148 r.w.s. 144B of the Act, where he had reason to believe that income of Rs.89,20,000/- chargeable to tax for the Assessment Year 2018-19 had escaped assessment within

KRISHNA KUMAR GUPTA,ETAH vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

condone the delay caused in filing this appeal before ITAT. 3. Brief facts state that the appellant assessee is engaged in the wholesale trading business of cement and filed his return of income on 15.10.2014 declaring total income at Rs.4,47,150/-. The assessee had declared gross profit at Rs.27,08,733/- and Net Profit of Rs.5