BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

delay stands condoned. 3. Since, the facts and issue involved in both these appeals are similar, both these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts of ITA No. 266/Agr/2025 are only being narrated as under. ITA No. 266/Agr/2025: 4. Brief facts state that assessee filed

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

delay stands condoned. 3. Since, the facts and issue involved in both these appeals are similar, both these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts of ITA No. 266/Agr/2025 are only being narrated as under. ITA No. 266/Agr/2025: 4. Brief facts state that assessee filed

NAVIN CHAND,AGRA vs. ACIT CIRCLE-2(1), AGRA

In the result the appeal of the assessee is allowed our direction

VI-A of Rs. 1,04,768/- without appreciating the fact of the case and against the principal of natural justice 4) That the learned Commissioner of Income Tax (Appeals)-I has erred in law and on facts in sustaining the impugned assessment order u/s 154 of the learned ACIT without giving proper opportunity of being heard

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