NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The Assessee has raised the following grounds of appeal before us:- Neeta Agarwal “1. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in confirming

KARAN KANT JAIN,AGRA vs. INCOME TAX OFFICER, WARD-3(1), ETAH

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

delay of 288 days in the appeal which stand condoned. 2. The Ld. AR, at the outset, raised a pertinent legal ground and stated that the reopening approval was given in a mechanical manner and therefore, the impugned proceedings are liable to be quashed. For the same, Ld. AR ahs referred to various judicial decisions, the copies of which have