EBENEZER SHIKSHA PRASAR SAMITI,1, NEW PATEL NAGAR, KONCH, JALAUN, KONCH S.O (JALAUN) vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

50 days. We have perused the condonation petition and on its perusal, it is seen that Shri Joseph Xavier Arakkal, the manager of the assessee was not well from 05.02.2023 to 05.05.2023 and was advised bedrest during the said period. Considering the above facts, the delay in filing the appeals before us for the above three assessment years are hereby

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

50 days. We have perused the condonation petition and on its perusal, it is seen that Shri Joseph Xavier Arakkal, the manager of the assessee was not well from 05.02.2023 to 05.05.2023 and was advised bedrest during the said period. Considering the above facts, the delay in filing the appeals before us for the above three assessment years are hereby

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

50,000/- imposed for receipt of payment in cash in contravention of section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d), sec. 271D and sec. 147 r.w.s

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

50,000/- imposed for receipt of payment in cash in contravention of section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d), sec. 271D and sec. 147 r.w.s

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

50,000/- imposed for receipt of payment in cash in contravention of section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d), sec. 271D and sec. 147 r.w.s

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

SATYAPRAKASH,AGRA vs. CIT(A), NFAC

In the result, appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2014-15

50 days. Assessee has filed a delay condonation application with the prayer that the said delay was not intentional, but on account of the fact that the counsel, engaged by assessee, did not inform the assessee about dismissal of first appeal and the assessee was unaware of the further procedure to file the appeal. The application is supported by uncontroverted

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

SHRI. SUNIL KUMAR S/O SRI DEVI SINGH ,MATHURA vs. ITO- 1(3)(4), MATHURA, MATHURA

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

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

delay is liable to condone in the light of such order. The copy of the order is enclosed herewith. So, it is requested to you kindly accept the appeal as regular accordingly and fixed the case for hearing, thanks.” 3.1. The explanation of the assessee has been considered and in view of the above Hon’ble Supreme Court order

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

condone the delay in filing the appeal and proceed to\ndecide the appeal of the assessee on merits.\n4. Brief facts of the case are that assessee is a partnership firm.\nThe return of income for the year under appeal was filed declaring\ntotal income at ‘Nil' and assessee has declared net agricultural\nincome of Rs.49,50,000/- which

INCOME TAX OFFICER, ASHOKNAGAR vs. AJIT SINGH , SHIVPURI

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Income Tax Officer, Vs. Ajit Singh, Ashoknagar, Village-Haatodh, Madhya Pradesh Post-Kota, Shivpuri (Appellant) (Respondent) Pan: Ccnps7470K Assessee By : Shri Vipin Upadhyay, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17/11/2025 Date Of Pronouncement 04/11/2025

condone the delay in the interest of substantial justice and admit the appeal of the revenue for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned NFAC was justified in treating the assessment order framed by the Learned Ajit Singh Jurisdictional Assessing Officer (JAO) as non-est in the facts and circumstances

SH RANJEET KUMAR SHARMA ,GWALIOR vs. ITO 2(1), GWALIOR

In the result, the appeal of the assessee is partly allowed with the observations made herein above

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito, 2(1), Shri Ranjeet Kumar Gawalior. Sharma, Vs. Meera Colony, Bihind-477447 Madhya Pradesh. Pan-Bwdps0542K (Appellant) (Respondent) Assessee By Shri Rajendra Sharma, Adv. & Shri Manuj Sharma, Adv. Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

condone the delay caused in filing the appeal before the Tribunal and therefore, admit the appeal for adjudication on merits. 5. Brief facts of the case are that the assessee is an individual and e-filed of his return of income on 15.10.2018 declaring total income of Rs.3,04,818/-. The case of the assessee was selected under CASS

ANAND KUMAR JAIN,AGRA vs. INCOME TAX OFFICER, WARD-1(1)(1), AGRA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Anand Kumar Jain Vs. Income-Tax Officer, 30/41, Chhipitola Ward-1 (1)(1), Agra Agra Pan :Aarpj3189L (Appellant) (Respondent) Assessee By Shri Gaurav Goyal , Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 20.02.2026 Order

delay is condoned. 3. Brief facts of the case are, the assessee filed his return of income on 15.01.2018 declaring total income of Rs. 3,46,660/-. The case of the assessee was selected for scrutiny. Accordingly, notice u/s 143(2) and 142(1) were issued and served on the assessee. The assessee as claimed, remained engaged as a scrap

GIRRAJ KUMAR AGARWAL ,GWALIOR vs. ITO W1(1), GWALIOR

Appeal is allowed for statistical purposes

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Years: 2012-13

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. Learned counsel submits at the outset that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in lower appellate proceedings

PANKAJ SUJORIA,MANSAROVAR COLONY vs. ITO 1(1), GWL, GWALIOR

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Pankaj Sujoria, Vs. Ito, A-481, Mansarovar Ward-1(1), Colony, Shahpura, Gwalior Bhopal, Mp (Appellant) (Respondent) Pan: Arzps0280L 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. 3. The only effective issue to be decided in this appeal is challenging the action of the lower authorities in not granting the credit for TDS of Rs 32,318/-. Pankaj Sujoria 4. I have heard the rival submissions and perused

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