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15 results for “condonation of delay”+ Penaltyclear

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Key Topics

Section 271(1)(c)19Section 14418Penalty12Section 14711Section 25010Addition to Income8Condonation of Delay8Section 69A6Section 10

ITAILI SADHAN SAHKARI SAMITI LIMITED,FATEHPUR vs. ITO-2(4), FATEHPUR

In the result, the appeal is allowed for statistical purposes

ITA 58/ALLD/2024[2017-18]Status: DisposedITAT Allahabad27 Dec 2024AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18

For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 270Section 44A

condoned. 3. We have duly considered the matter. We observe that while there is a considerable delay in the filing of the appeal, there is no apparent benefit to the assessee in not filing the appeal and no apparent judicial pronouncement subsequently pronounced on the grounds under dispute, that would allow us to infer that the assessee filed the appeal

6
Natural Justice5
Section 143(3)4
Section 1484

RAVINDRA NATH PATEL ,MAHARAJGANJ vs. INCOME TAX OFFICER, GORKHPUR, GORKHPUR

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

ITA 27/ALLD/2025[2008-2009]Status: DisposedITAT Allahabad24 Jul 2025AY 2008-2009

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaravindra Nath Patel Kasmaria V. Income Tax Officer Kasmaria, Maharajganj, Uttar Aayakar Bhawan, Income Pradesh-273303. Tax Office, Anand Nagar Road, Maharajganj, Up- 273165. Pan: Akbpp8792R (Appellant) (Respondent) Appellant By: Ms Vidisha Srivastava, Adv Respondent By: Shri A. K. Singh, Sr. Dr O R D E R

For Appellant: Ms Vidisha Srivastava, AdvFor Respondent: Shri A. K. Singh, Sr. DR
Section 143(3)Section 271(1)(c)

condone the delay in filing of this appeal and admit the appeal for decision on merits. (2) The facts of the case, in brief, are that in this case the assessee is engaged in the business of wholesale grain dealer and rice manufacturer and the assessment was completed u/s 143(3) of the Act at Rs.15,39,490/- as against

GYAN VIKAS SAMITI ,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER, AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

ITA 8/ALLD/2025[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: (Application)For Respondent: Shri A. K. Singh, Sr. CIT(DR)
Section 10Section 249(4)Section 253(3)

penalty is liable to be set-aside. 4The appellant reserves its rights to amend, delete or modify the present Grounds of appeal in future in accordance with the law.” (A.2) These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted applications for condonation of delay

GYAN VIKAS SAMITI,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER , AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

ITA 7/ALLD/2025[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: (Application)For Respondent: Shri A. K. Singh, Sr. CIT(DR)
Section 10Section 249(4)Section 253(3)

penalty is liable to be set-aside. 4The appellant reserves its rights to amend, delete or modify the present Grounds of appeal in future in accordance with the law.” (A.2) These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted applications for condonation of delay

HUSHN JAHAN,AMETHI vs. INCOME TAX OFFICER AMETHI, AMETHI

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

ITA 68/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Hushn Jahan V. The Income Tax Officer Palpur Raebareli Road Amethi Jagdishpur, Musfirkhana Amethi (U.P) Tan/Pan:Autpj9095P (Appellant) (Respondent) Appellant By: Shri Shubham Singh, C.A. Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: Shri Shubham Singh, C.AFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 133(6)Section 142(1)Section 142(1)(i)Section 144Section 69A

penalty proceedings under sections 270A, 271AAC, 271B and 271F of the Act, separately. 2.4 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee by sustaining the addition of Rs.16,50,000/- made under section 69A of the Act and deleted the addition of Rs.9,84,000/- made by the AO being

SHERVANI SUGAR SYNDICATE LIMITED,GHAZIABAD vs. DC/ACIT-2, ALLAHABAD, ALLAHABAD

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

ITA 138/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Madhav KapurFor Respondent: Shri A. K. Singh, Sr. DR
Section 147Section 253(3)

condone the ITA No.137 & 138/ALLD/2025 Page 3 of 6 delay in filing of these appeals and admit the appeals for decision on merits. 3. The facts of the case, in brief, are that in this case assessment order dated 16.12.2019 was passed by the Assessing Officer u/s 147/144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee

SHERVANI SUGAR SYNDICATE LIMITED,C/O B. K. KAPUR CO. vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 137/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Madhav KapurFor Respondent: Shri A. K. Singh, Sr. DR
Section 147Section 253(3)

condone the ITA No.137 & 138/ALLD/2025 Page 3 of 6 delay in filing of these appeals and admit the appeals for decision on merits. 3. The facts of the case, in brief, are that in this case assessment order dated 16.12.2019 was passed by the Assessing Officer u/s 147/144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

ITA 54/ALLD/2024[2011-12]Status: DisposedITAT Allahabad25 Oct 2024AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

For Appellant: Sh. S.K. Yogeshwar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)

penalty are delayed by nearly 500 days. The condonation petition accompanied by an affidavit have been filed, in which it has been

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

ITA 52/ALLD/2024[2009-10]Status: DisposedITAT Allahabad25 Oct 2024AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

For Appellant: Sh. S.K. Yogeshwar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)

penalty are delayed by nearly 500 days. The condonation petition accompanied by an affidavit have been filed, in which it has been

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

ITA 53/ALLD/2024[2009-10]Status: DisposedITAT Allahabad25 Oct 2024AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

For Appellant: Sh. S.K. Yogeshwar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)

penalty are delayed by nearly 500 days. The condonation petition accompanied by an affidavit have been filed, in which it has been

JAI MAA DURGA TRADERS,BALLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT

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

ITA 124/ALLD/2024[2012-13]Status: DisposedITAT Allahabad01 May 2025AY 2012-13

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2012-13 Jai Maa Durga Traders, Vs. Commissioner Of Income-Tax Ballia (Appeals), Income Tax Department Pan:Aagfj8468H (Appellant) (Respondent) Assessee By: Sh. Kumar Ankit Srivastava, Adv Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 01.05.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 20.05.2024 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee. The Grounds Of Appeal Filed By The Assessee Are Detailed & Run Into 16 Pages. Accordingly, For Reasons Of Brevity, The Grounds Of Appeal Are Not Being Reproduced In The Order But The Essence Of The Grounds Are That The Unilateral Order In Question Was Excessive, Illegal & Without Justice & That The Complete Details Of Inward Supplies & Outward Supplies Received By The Assessee In The Relevant Year Had Been Submitted, The Accounts Had Been Audited & Audit Report Uploaded On The Portal. The Firm Had Erroneously Been Allotted A Second Pan In The F.Y. 2011-12 On Application For Duplicate Pan & This Second Pan Had Been Furnished To The Bank While The Itr & Tax Audit Report Had Been Submitted On The Existing Pan. As A Result Of This, An Impression Had Been Created That There Were Unexplained Deposits In The Bank Account But The Fact Is That All The Deposits Were 1 Jai Maa Durga Traders A.Y. 2012-13

For Appellant: Sh. Kumar Ankit Srivastava, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 142(1)Section 148Section 250Section 44A

penalty it did not justify assessment of the amount in the assessee’s hands. Various case laws have also been included in the grounds of appeal and we have also been given in an overview into the history of taxation in India stretching back from the Arthshastra to the Manusmriti. As such the grounds preferred by the assessee

RAMENDRA SINGH,KANNAUJ vs. INCOME TAX OFFICER WARD 4(2)(3), KANNAUJ

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

ITA 53/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ramendra Singh V. The Income Tax Officer Bahadurpur Ward 4(2)(3) Majhigawan Kannauj Kannauj (U.P) Tan/Pan:Gzqps7971P (Appellant) (Respondent) Appellant By: Shri Shvetank Garg, Advocate Respondent By: Shri A. K. Singh, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.07.2023, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That Huge Amounts Have Been Credited To The Assessee’S Bank Account No.001311002103008 Maintained With Farrukhabad District Central Co-Operative Bank, Saurikh, Kannauj By Way Of Cash & Credit Entries. The Assessing Officer (Ao) Issued Notice Under Section 142(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’), Requiring The Assessee To Furnish The Return Of Income For The Year Under Consideration. However, The Said Notice Was

For Appellant: Shri Shvetank Garg, AdvocateFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 142Section 142(1)Section 144Section 69ASection 80T

penalty proceedings under sections 271AAC, 271F and 272(A)(1)(d) of the Act, separately. 2.2 Aggrieved, the assessee preferred an appeal before the Ld. First Appellate Authority. However, the appeal before the Ld. ITA No.53/ALLD/2025 Page 3 of 7 First Appellate Authority came to be dismissed ex-parte qua the assessee. 2.3 Now, the assessee has approached this Tribunal

MOHAMMAD GHUFRAN,KAUSHAMBI vs. ITO - 2(5), KAUSHAMBI

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 126/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Mohammad Ghufran V. The Income Tax Officer 2(5) Hazratganj Kaushambi Karari Manjhanpur Kaushambi (U.P) Tan/Pan:Bpfpg0938A (Appellant) (Respondent) Appellant By: Shri Mohit Singh Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: Shri Mohit SinghFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 133(6)Section 144Section 147Section 148Section 69

penalty proceedings under sections 271AAC and 271F of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee ex-parte qua the assessee and confirmed the order of the AO. 2.3 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

ITA 80/ALLD/2025[2017-18]Status: DisposedITAT Allahabad28 Aug 2025AY 2017-18

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250

condone the delay and admit the appeal for hearing. 4. The facts of the case are that the Department received an information that during the demonetization period, the assessee had deposited a cash amounting to Rs.14,02,000/- in the assessee’s bank account at Bank of Baroda, Koraon, Allahabad, but no ITR had been filed by the assessee

SHYAM BABU KESARWANI,KAUSHAMBI vs. ITO WARD- 2 (5), KAUSHAMBI

In the result, the appeal is allowed for statistical purposes

ITA 110/ALLD/2024[2012-13]Status: DisposedITAT Allahabad27 Dec 2024AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 Shyam Babu Kesarwani, Vs. Income Tax Officer, Tilhapur Mor, Kaushambi Ward-2(5), Kaushambi Pan:Bgepk4506N (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Act Passed On 22.12.2023. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Made U/S 143(3) R.W.S. 147 Of The Act By Order Dated 31.10.2019 On Income Of Rs.28,27,870/- Is Bad Both On The Fact & In Law. 2. That In Any View Of The Matter Proceeding As Initiated U/S 147 Is Not Valid Proceeding In The Eyes Of Law Since No Material Was Brought On Record That Assessee Has Concealed Any Income & The Issue Again Taken Up In The Reassessment Proceeding Which Was Already Before The Assessing Officer At The Time Of Original Assessment & After Due Application Of Mind The Then Assessing Officer Passed Speaking Order U/S 143(3) Of The Act Hence Simply On Change Of Opinion The Reassessment Proceeding U/S 147 Of The Act As Initiated Are Bad In Law. 3. That In Any View Of The Matter The Addition Of Rs.25,25,415/- As Made By The Assessing Officer By Passing Ex-Parte Order On Account Of Excess Deposit In Bank Considered As Unexplained Money U/S 69A Of The Act Is Highly Unjustified & His Action As Confirmed By Cit(A) Is Highly Unjustified.

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 250Section 271(1)(c)Section 69A

delay is condoned and the grounds are admitted for hearing. 3. The facts of the case are that the ld. AO observed that despite the fact of scrutiny assessment having been done in the case of the assessee under section 143(3) of the Act on 28.03.2015, subsequent to the same, it had been noticed that the total deposits