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

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in Sree Meenakshi Mills Ltd. vs. CIT (1957) 31 ITR 28 (SC). In that judgment, it was noted that only a question of law can be referred for decision of the Court

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

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in Sree Meenakshi Mills Ltd. vs. CIT (1957) 31 ITR 28 (SC). In that judgment, it was noted that only a question of law can be referred for decision of the Court

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

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

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

25,\nNear Anjali Garden, Dabra (MP)\n(Appellant)\nPAN: DDHPS9187P\nAssessee by :\nRevenue by:\nDate of Hearing\nDate of pronouncement\nIncome Tax officer,\nWard-1(1),\nGwalior (MP)\n(Respondent)\nNone\nShri Shalendra Srivastava, Sr. DR\n03/02/2025\n03/02/2025\nORDER\nPER M. BALAGANESH, A. M.:\n1. The appeal in ITA No.125/AGR/2024 for AY 2015-16, arises out of the\norder

SHRI PRAMOD KUMAR AGARWAL,AGRA vs. ITO, WARD-1(2)(3), AGRA

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

25,\nNear Anjali Garden, Dabra (MP\n(Appellant)\nPAN: DDHPS9187P\nAssessee by : None\nRevenue by:\nDate of Hearing\nDate of pronouncement\nShri Shalendra Srivastava, Sr. DR\n03/02/2025\n03/02/2025\nORDER\nPER M. BALAGANESH, A. M.:\n1. The appeal in ITA No.125/AGR/2024 for AY 2015-16, arises out of the\norder of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter\nreferred

DEEPAK KUMAR AGRAWAL S/O SHRI LATE RATAN LAL AGRAWAL,TIKAMGARH vs. ITO, TIKAMGARH

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Deepak Kumar Agrawal, Vs. Ito, Ward No. 12, Purani Tikamgarh Tehsil, New Housing Board, Mp (Appellant) (Respondent) Pan: Axapa3069L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 15,25,500/- on Deepak Kumar Agrawal account of cash deposits in the bank account

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

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

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

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

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

JAGDEESH PRASAD,AGRA vs. ITO WARD 1(1)(1), AGRA, AAYKAR BHAWAN SANJAY PLACE

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

25,000/-in the accounts maintained with State Bank of India and HDFC Bank Ltd. respectively. The Assessing Officer also noted that the assessee had not filed his return of income. Several opportunities as noted by the Assessing Officer in para-2 of the assessment order were given to the assessee not reply was filed by the assessee. The Assessing

PRASHANT GUPTA L/H OF LATE SURENDRA KUMAR GUPTA,FARRUKHABAD vs. INCOME TAX OFFICER 4(2)(2), FARRUKHABAD

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Prashant Gupta Vs. Ito, Legal Heir Of Late Ward-4(2)(2), Surendra Kumar Farrukhabad Gupta, Bajariya Brandavan, Kamganj, Farrukhabad, Up (Appellant) (Respondent) Pan: Bcwpg7301M Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 17/09/2025

25 days before me. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. The Ground Nos. 1 and 2 raised by the assessee are challenging the validity of the appellate order passed by the Learned CIT(A) in the name of Prashant Gupta deceased

RAGHVENDRA SINGH,GWALIOR vs. ITO 1(1), GWALIOR

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Raghvendra Singh, Vs. Ito, Lohgarh, Bhitarwar Ward-1(1), Road, Dabra, Gwalior, Gwalior Mp (Appellant) (Respondent) Pan: Berpr1313H Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 5,63,204/- on account of alleged unexplained cash deposits in the bank account during April

SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025

condone the delay and admit the appeal of the Assessee for adjudication. Shiva Preservation Pvt. Ltd 3. The only issue to be decided in this appeal is as to whether the Learned CITA was justified in confirming the levy of penalty under section 271(1)(c ) of the Act in the facts and circumstances of the instant case

SHOBHA DEVI ,JHANSI vs. INCOME TAX OFFICER, JHANSI,UP

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shobha Devi, Vs. Income Tax Officer, 285, Suri Wali Gali, Ward-2(3)(1), Near Masjid Pratap Jhansi Pura Nagar, Sipri Bzaaar, Jhansi, Up (Appellant) (Respondent) Pan: Ainpd4091R Assessee By : None Revenue By: Shri Anil Kumar, Sr Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 26/11/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. Shobha Devi 3. The first issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 12,19,200/- made on account of unexplained investment under section

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)

delay of ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 3 days. The bonafide intention of the assessee to settle the disputes by paying due taxes thereon cannot be doubted in the instant case. Substantive provision of not preferring any further appeal and by paying due taxes had been complied with by the Assessee Company. The filing of Form

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)

delay of ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 3 days. The bonafide intention of the assessee to settle the disputes by paying due taxes thereon cannot be doubted in the instant case. Substantive provision of not preferring any further appeal and by paying due taxes had been complied with by the Assessee Company. The filing of Form

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)

delay of ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 3 days. The bonafide intention of the assessee to settle the disputes by paying due taxes thereon cannot be doubted in the instant case. Substantive provision of not preferring any further appeal and by paying due taxes had been complied with by the Assessee Company. The filing of Form