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

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

In the result, the appeal is allowed for statistical purposes

delay is accordingly condoned.\n4. This appeal has been preferred on the ground, in addition to other\ngrounds, that the Id. CIT(Appeals) has erred in confirming the assessment\norder in violation of section 250(6

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. Ld. CIT(Appeals) has dismissed assessee’s first appeal preferred against the assessment order dated 22.05.2023 passed u/s. 147/144B of the Act, upon rejection of assessee’s prayer for condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. Ld. CIT(Appeals) has dismissed assessee’s first appeal preferred against the assessment order dated 22.05.2023 passed u/s. 147/144B of the Act, upon rejection of assessee’s prayer for condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first

SH ABHISHEK GUPTA ,AGRA vs. ITO W2(2)(1),, FIROZABAD

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

Bench: Shri Ramit Kochar & Shri Sudhir Kumarshri Abhishek Gupta The Income Tax Officer 405, Anupam Omerean Ward 2(2)(1), Firozabad, Heights, Mughal Road, V. U.P. Kamla Nagar, Agra-282005 Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aefpg0755D Appellant .. Respondent

condone the delay of 331 days in filing this appeal belatedly beyond the time prescribed u/s 253(3) by 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

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

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15, wherein the ld. CIT(Appeals) dismissed the first appeal upon rejection of assessee’s prayer for condonation of delay. 2. At the very outset, ld. Representative for the assessee has submitted that this appeal was filed on 28.03.2025 against the impugned

JAGVIR SINGH KUNTAL,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(2), MATHURA

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

Bench: : Shri Ramit Kocharassessment Year: 2017-18

condone the delay in filing this appeal and proceed to decide the appeal on merits. I order accordingly. 5. On merits, ld. Counsel at the outset submitted that the Assessing Officer has passed best judgment assessment u/s. 144 of the Act. Notices u/s. 143(2) and 142(1) were issued by the Assessing 4 | P a g e Officer during

ASHOK KUMAR PATHAK,MORENA vs. DCIT 2(1) GWALIOR, GWALIOR

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

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2019-20

delay of about 177 days is accordingly condoned. 3. Brief facts state that assessee is engaged in the business of labour contractor and filed return of income on 31.10.2019, declaring total income of Rs.8,52,630/-. The return was processed u/s. 143(1) of the Act, wherein an adjustment of Rs.14,79,552/- has been made on account of provident

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal as barred by limitation, having been filed by a delay of 3 years 5 months. 2. Brief facts state that the appellant is running a non-profit educational institution, namely

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2015-16 and 2016-17 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay. ITA No.169 & 170/Agr/2025 2. These appeals have been preferred

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2015-16 and 2016-17 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay. ITA No.169 & 170/Agr/2025 2. These appeals have been preferred

AJAY GUPTA,MATHURA vs. INCOME TAX OFFICR 1(3)(1), MATHURA

In the result, appeal filed by assessee is allowed

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2011-12

condonation of 32 days’ delay and dismissed the appeal as barred by limitation. It is strange to note that Ld. CIT(Appeals) specifically ordered that the appeal is not admitted and dismissed on the ground of delay. However, ld. CIT(Appeals) further proceeded to decide the appeal on merits, though not in accordance with the true spirit of section 250

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2018-19 and 2019-20 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay of 820 and 873 days. ITA No.156 & 157/Agr/2025

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2018-19 and 2019-20 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay of 820 and 873 days. ITA No.156 & 157/Agr/2025

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal ex parte. 2. At the very outset, it is noticed that this appeal has been filed on 06.08.2025 against the impugned order dated 24.03.2024 by a delay of about

RAHUL GUPTA,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2011-12] Rahul Gupta, Ito, Ward-2(1)(1), H. No.11A, Kala Kunj Maruti Aayakar Bhawan, Estate, Agra, Vs Sanjay Place, Agra, Uttar Pradesh-282007 Uttar Pradesh-282002 Pan-Bskpk2217E Appellant Respondent

section 250 of the Income Tax Act, 1961, dated 31/01/2024. 2. As per the provisions of the Income Tax Act, the time limit for filing an appeal before this Hon'ble Tribunal is 2 months from the end of month in which the order appealed against is communicated to appellant. However, due to unavoidable and bona fide circumstances, the Appellant

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

250 of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for the assessment year [AY] 2017-18, wherein the Id. CIT(Appeals) has dismissed assessee's first appeals for non-prosecution, confirming the ITA No. 135, 136 & 137/Agr/2025 penalty of Rs. 10,000/- imposed for non-compliance of statutory notices u/s. 142(1), penalty of Rs.3