VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

Bench: : Shri S. Rifaur Rahman

10. Considered rival submissions and material placed on record. I observe that at the time of hearing, ld. AR brought to our notice that notice issued u/s 274 of the Act is defective, for sake of brevity it is reproduced below. 5 | P a g e ITA No.518 & 519/Agr/2025 11. From the above notice, I observe that the Assessing Officer

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

Bench: : Shri S. Rifaur Rahman

10. Considered rival submissions and material placed on record. I observe that at the time of hearing, ld. AR brought to our notice that notice issued u/s 274 of the Act is defective, for sake of brevity it is reproduced below. 5 | P a g e ITA No.518 & 519/Agr/2025 11. From the above notice, I observe that the Assessing Officer

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

10. We are further surprised to note that after refuting assessee’s prayer for condonation of delay, learned CIT(Appeals) proceeded to decide the appeal on merit, which is contrary to the law. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence

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

10. We are further surprised to note that after refuting assessee’s prayer for condonation of delay, learned CIT(Appeals) proceeded to decide the appeal on merit, which is contrary to the law. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence

POONAM GUPTA,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GWALIOR

Appeal of the assessee is allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2006-07

14,083 / on the ground of being not based on any incriminating Thaterial found during the course of search and. therefore, beyond the scope of the proceedings u/s 153A, has not attained finality? 2. Whether under the facts and circumstances of the case and in law the Tribunal has not acted perversely in reversing the order passed

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

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

Bench: : Shri Ramit Kochar

10. Learned Sr. DR fairly submitted that the matter can go back to the file of ld. CIT(Appeals) for fresh adjudication. 11. I have considered rival contentions and perused the material on record. I have observed that the assessee filed its return of income on 31.03.2017 ,declaring total income of Rs.5,11,380/-. Addition of Rs.32

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

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

Bench: : Shri Ramit Kochar

10. Learned Sr. DR fairly submitted that the matter can go back to the file of ld. CIT(Appeals) for fresh adjudication. 11. I have considered rival contentions and perused the material on record. I have observed that the assessee filed its return of income on 31.03.2017 ,declaring total income of Rs.5,11,380/-. Addition of Rs.32

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

10. Learned Sr. DR fairly submitted that the matter can go back to the file of ld. CIT(Appeals) for fresh adjudication. 11. I have considered rival contentions and perused the material on record. I have observed that the assessee filed its return of income on 31.03.2017 ,declaring total income of Rs.5,11,380/-. Addition of Rs.32

WASIM KHAN,SHIVPURI vs. INCOME TAX OFFICER, SHIVPURI

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 271(1)(c) without affording the appellant an adequate opportunity to present its case, thereby violating the principles of natural justice. Also during the appeal proceedings only one Notice of 7 days' time limit was served on 06-11-2024 on Mail id of the assessee and no physical copy of the Notice was served for hearing

PREM LATA VERMA ,ALIGARH, UTTAR PRADESH vs. DCIT, CIRCLE 4(1)(1), ALIGARH, ALIGARH, UTTAR PRADESH

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2016-17

penalty u/s 271(1)(c) of the Act and by charging the interest u/s 234B of the Act. Ground No. 6: That the appellant reserves the right to add, modify, alter, amend or delete any of the grounds.” ADDITIONAL GROUND: "7. That the assessment order concluded 147 r.w.s 144 of the Act is bad in the eyes

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

penalty proceedings u/s 274 r.w.s 271 of the Act and under section 270A(2) (b) and 271F of the Act is unwarranted. Manish Kumar Chaturvedi 9. That the appellate order dated 01.12.2023 passed by the Ld. CIT (A) is against the law and facts of the appellant's case.” 3. None appeared on behalf of the assessee despite issuance

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

271(1)(b) were not answered by the appellant. Thereafter, a show- cause notice under section 144 was issued by the AO. on 16.11.2016 and on its non-service through the speed post, ITI was deputed to serve it personally on the appellant. Vide his report dated 06.12.2016, the ITI has reported that Shri Tej Singh had expired