SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

delay in filing the appeal is condoned. 3. The following grounds have been raised: “1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act. 2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition

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

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

delay in filing these appeals is condoned accordingly. 4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account

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

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

delay in filing these appeals is condoned accordingly. 4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account

MEERA AGARWAL,GWALIOR vs. ACIT-1, GWALIOR

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Cases called twice. None appears at the assessee’s/appellant’s behest. She is accordingly proceeded ex- parte. 3. Identical delay of 236 days in filing the assessee’s instant three appeals is condoned in the larger interest of justice. 4. Learned CIT(DR) vehemently

MEERA AGARWAL,GWALIOR vs. ACIT-1, GWALIOR

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Cases called twice. None appears at the assessee’s/appellant’s behest. She is accordingly proceeded ex- parte. 3. Identical delay of 236 days in filing the assessee’s instant three appeals is condoned in the larger interest of justice. 4. Learned CIT(DR) vehemently