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

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

271(1)(c) are invalid and unsustainable in law as the Assessing Officer failed to specify in the notice under Section 274 whether the penalty was for "concealment of income" or "furnishing of inaccurate particulars of income," thereby violating principles laid down in various judicial precedents of hon'ble court. 5. That the penalty is not leviable as the alleged

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

271(1)(c) are invalid and unsustainable in law as the Assessing Officer failed to specify in the notice under Section 274 whether the penalty was for "concealment of income" or "furnishing of inaccurate particulars of income," thereby violating principles laid down in various judicial precedents of hon'ble court. 5. That the penalty is not leviable as the alleged

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

9. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. The object of prescribing procedure is to advance the cause of justice. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice is the goal of jurisprudence

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

9. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. The object of prescribing procedure is to advance the cause of justice. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice is the goal of jurisprudence

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

9. Still aggrieved, the assessee has filed second appeal with ITAT, Agra Bench, Agra, and at the outset, ld. Counsel for the assessee submitted that the learned CIT(Appeals) appellate order is not sustainable in the eyes of law, as the ld. CIT(Appeals) has not adjudicated the appeal of the assessee on merits. My attention was drawn to provisions

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

9. Still aggrieved, the assessee has filed second appeal with ITAT, Agra Bench, Agra, and at the outset, ld. Counsel for the assessee submitted that the learned CIT(Appeals) appellate order is not sustainable in the eyes of law, as the ld. CIT(Appeals) has not adjudicated the appeal of the assessee on merits. My attention was drawn to provisions

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

9. Still aggrieved, the assessee has filed second appeal with ITAT, Agra Bench, Agra, and at the outset, ld. Counsel for the assessee submitted that the learned CIT(Appeals) appellate order is not sustainable in the eyes of law, as the ld. CIT(Appeals) has not adjudicated the appeal of the assessee on merits. My attention was drawn to provisions

JAGGO,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16 Jaggo Vs. Income Tax Officer S/O Sh. Indar H. No. 6, Azampur Ward 1(3)(1), Mathura Mathura, Mathura Pan : Ayopj8958J (Appellant) (Respondent) Assessee By Sh. Anurag Sinha, Adv. Department By Sh. Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 18.02.2026 Order Per : S. Rifaur Rahman: The Assessee Has Preferred This Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi Dated 17.11.2025 U/S. 250 Of The Income-Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2015-16. 2. Aggrieved With The Above Order, Assessee Is In This Appeal, Raising Following Grounds : “1. Because In The Facts & Circumstances Of The Case, Learned Cit (Appeals) Has Erred In Not Deleting The Penalty Of Rs. 10,000/- Imposed By The Assessing Officer Under Section 271(1)(B) Of The Act. 3. Brief Facts Of The Case Are, The Notice U/S 142(1) Of The Act Was Issued To The Assessee Calling For Information/Explanation Along With The Documents During The Assessment Proceedings U/S 143(3) Of The Act. The Above Notice Was Issued Through Registered E-Mail Id & Fixed For Compliance On 26.02.2021, After Laps Of Considerable Time, The Assessing Officer Issued The Another Notice U/S 274 To The Assessee R.W.S 271(1)B) Of The Act Why Penalty U/S 271 Of The Act Should Not Be Initiated & Levied. In Compliance, The Assessee Not Submitted Any Reply. Accordingly, Assessing Officer Levied The Penalty Of Rs. 10,000/-.

section 271(1)(b) of the Act. 3. Brief facts of the case are, the notice u/s 142(1) of the Act was issued to the assessee calling for information/explanation along with the documents during the assessment proceedings u/s 143(3) of the Act. The above notice was issued through registered e-mail id and fixed for compliance

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

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

Section 68 of the Act with respect to the amount received from the share broker M/s Deepak Securities has not been duly discharged by the Appellant? List the case for final hearing.” 4. Learned counsel for the assessee contended that the appeal is still pending before the Hon’ble High Court and to this effect he filed evidence

MR.SHAILENDRA KUMAR ,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 228/Agr/2025 only are being narrated as under. ITA No. 228/Agr/2025: 3. Briefly stating, the facts are that the assessee e-filed his return of income

MR.SHAILENDRA KUMAR,AGRA vs. ITO,WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 228/Agr/2025 only are being narrated as under. ITA No. 228/Agr/2025: 3. Briefly stating, the facts are that the assessee e-filed his return of income

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

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 260/Agr/2025 only are being narrated as under : 3. At the very outset, it is noted that both these appeals were filed

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 260/Agr/2025 only are being narrated as under : 3. At the very outset, it is noted that both these appeals were filed