SAROJ,MAINPURI vs. I.T.O WARD 2(5), MAINPURI

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

section 147 of the Income-tax Act, 1961. 2. Grounds of Appeal raised by the assessee in the Memo of Appeal filed with Income Tax Appellate Tribunal, Agra Bench, Agra, reads as under : 1. Because on the facts of the case and being unaware of the notices of appeal hearing uploaded on income tax portal the compliances could

NEERAJ TRIPATHI,AGRA vs. ITO WARD 2(1)(1) AGRA, AGRA

Appeal is allowed for statistical purposes

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing that the learned lower authority has refused to condone 45 days’ delay

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

MEERA AGARWAL,GWALIOR vs. ACIT, GWALIOR

Accordingly.\nAll other pleadings on merits stand rendered academic.\n7. These assessee's three appeals ITA Nos.172, 173 &\n174/Agr/2024 are allowed in above terms

section 143(3) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Cases\ncalled twice. None\nappears at the\nassessee's/appellant's behest. She is accordingly proceeded ex-\nparte.\n3. Identical delay of 236 days in filing the assessee's instant\nthree appeals is condoned in the larger interest of justice.\n4.\nLearned CIT(DR) vehemently

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

condonation of delay before us. In this situation, the Bench adopts the lenient view for such 15 days delay in filing the appeal by the assessee and admits the same for adjudication as the Department has not raised any objection. 3. Brief facts of the case are, the assessee is a Co-operative Marketing Society registered under Madhya Co-operative

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

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

condone this delay and admit this appeal for hearing. 4. Brief facts of the case: In this case, the original assessment was completed u/s 143(3) of the Act on 27.03.2015 at the assessed income of Rs.16,81,270/- after making an addition of Rs.2 lakhs. Thereafter, the case was reopened u/s 147 of the Act after obtaining the approval

RAMESHWAR DAYAL, JAIPUR,JAIPUR vs. ITO WARD 3(2),GWALIOR , GWALIOR

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rameshwar Dayal, Vs. Income Tax Officer, Ward No. 2, Chitrkoot Ward-3(2), Colony, Near Fojawali Gwalior School, Kotputli, Jaipur, 303 108, Rajasthan (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Devang Gargiega, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

condone the delay in filing of appeal before this Tribunal and admit the appeal of the assessee for adjudication. Rameshwar Dayal 3. The only effective issue to be decided on merits is challenging the addition of cash deposits made in ICICI Bank in the sum of Rs 10,05,000/- . 4. I have heard the rival submissions and perused