UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

section 11 is not allowable. Accordingly, since the requisite conditions were not satisfied, order u/s 154 was correctly passed disallowing deduction claimed u/s. 11(1)(a). 7. Condonation of delay: The appellant has not filed the Audit report in Form- 10B along with the return and filed the same at a later date. The Board, vide CIRCULAR NO. 2/2020

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

In the result, the appeal is allowed for statistical purposes

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

13. Because the order passed U/s 144 by the Ld. Assessing Authority and the order passed U/s 250 by the Ld. First Appellate Authority is bad in law and against the facts.” 2. Ongoing through the case, it was observed that the appeal was delayed by 560 days. An application and affidavit for condonation of delay was filed

RAHUL SHARMA,MIRZAPUR vs. ITO, WARD 3(2), MIRZAPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.98/Alld/2024 Assessment Year: 2017-18

condone the delay and admit the appeal to be heard on merits. 5. The grounds of appeal preferred by the assessee in Form 36 are as follows: “1. BECAUSE the learned Commissioner of Income Tax (Appeals) has erred in law and on facts in dismissing the appeal without giving adequate and effective opportunity of being heard. 2. BECAUSE the notices

SBW UDYOG LIMITED,,PRAYAGRAJ vs. DCIT, CIR-1,, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

13 .03.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 on 31.01.2024, dismissing the appeal of the assessee against the orders of the CPC Bengaluru, under section, 143(1) dated 17.10.2022. Subsequently, the said appeal was migrated

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

MOHD. SULAMAN FAROOQUI ,PRATAPGARH vs. INCOME TAX OFFICER , PRATAPGARH

In the result, the appeal is dismissed

delay of 74 days in filing the present appeal is condoned. 4. The assessee has raised the following grounds:- 1. That in view of the matter assessment framed u/s 143(3) vide order dated 18/12/18 passed u/s 143(3) of the Act on income Rs. 15,98,850/- is bad both on the facts and in law. 2. That

IRFAN AHMAD,ALLAHABAD vs. ITO RANGE 1(2),, ALLAHABAD

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 6. As prayed for by learned Senior Counsel, M.A. No. 29 of 2022 is dismissed as withdrawn.” 5. Thus, the period of limitation from

ABDULLAH KHAN,BHADOHI vs. CIT (A), VARANASI

Bench: Shri.Vijay Pal Raoita Nos.22 & 23/Alld/2022 Ays: 2008-09 & 2011-12 Vs. The Commissioner Of Income Abdullah Khan, Takiya Kallan Shah, Main Road, Tax (Appeals), Varanasi District-Sant Ravidas Nagar (Bhadohi), U.P. Pan-Akypk9399L (Appellant) (Respondent) Assessee By: Sh. Arif Iqbal, Advocate Department By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 12.12.2022 Date Of Pronouncement: 20.12.2022 O R D E R Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A), Both Dated 04.06.2019 For The Assessment Years 2008-09 & 2011-12, Respectively. 2. The Impugned Orders Of The Cit(A) Were Passed On 04.06.2019, Whereas These Appeals Have Been Filed By The Assessee On 01.07.2022, Therefore, The Delay Of More Than Two Years Is Required To Be Explained. The Assessee Has Filed The Applications For Condonation Of Delay & Submitted That The Assessee Could Not Receive The Impugned Orders Passed By The Cit(A) Till 20.03.2020 When The Assessee Obtained The Certified Copies Of The Above Orders. The Learned Ar Of The Assessee Has Further Submitted That The Counsel Who Was Appearing For The Assessee Also Did Not Communicate About The Impugned Orders Passed By The Cit(A) Therefore, The Assessee Was Having No Knowledge About The Impugned Orders. He Has Further Submitted That When The Orders Were Received By The Assessee, It Was Covid-19

condone delay) and termination of proceedings. 6. As prayed for by learned Senior Counsel, M.A. No. 29 of 2022 is dismissed as withdrawn.” 5. Thus, the delay in filing the present appeal upto 30.06.2022 is covered by the judgment of Hon’ble Supreme Court and therefore, the appeals filed on 01.07.2022 are admitted as valid appeals for adjudication on merits

ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

delay may please be condoned and the appeal may be admitted to be heard on merits. 2.4 Considering the condonation application, and the contents of the affidavit we find that the assessee has stated sufficient cause for filing the appeal belated by 692 days and we find that in absence of any willful or intentional neglect on the part

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

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

condone the delay and admit the appeal for hearing in the interest of justice. 3. The facts of the case are that the assessee is a partnership firm engaged in wholesale trading of sugar, it purchases sugar bags in the bulk quantity from sugar mills and sells to it to retailers in the city of Ballia. It filed

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

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

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)

condone the delay and admit the appeal in the interest of justice. 9. Shri S.K. Yogeshwar, Advocate appeared on behalf of the assessee. At the very outset, a query was posed from the Bench as to why the assessee had been non- compliant to the ld. CIT(A) in the second round of appeals after having himself requested

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

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

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)

condone the delay and admit the appeal in the interest of justice. 9. Shri S.K. Yogeshwar, Advocate appeared on behalf of the assessee. At the very outset, a query was posed from the Bench as to why the assessee had been non- compliant to the ld. CIT(A) in the second round of appeals after having himself requested

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

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

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)

condone the delay and admit the appeal in the interest of justice. 9. Shri S.K. Yogeshwar, Advocate appeared on behalf of the assessee. At the very outset, a query was posed from the Bench as to why the assessee had been non- compliant to the ld. CIT(A) in the second round of appeals after having himself requested

SAINT MARYS EDUCATIONAL SOCIETY,ALLAHABAD vs. INCOME TAX OFFICER (EXEMPTION), PRAYAGRAJ, PRAYAGRAJ

In the result, the appeal of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 3. The facts of the case, in brief, are that the assessee trust was registered under Section 12A of the I.T. Act on 28/10/1999. The assessee filed its return of income for the year under consideration on 21/09/2018 declaring nil income after claiming exemption

MAA SHARDA COLD STORAGE,KAUSHAMBI vs. ITO WARD- 2(5), ALLAHABAD

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

condone the delay of 32 days and admit the appeal to be heard on merits. 3. The grounds of appeal preferred by the assessee in Form 36 are as follows: 1. BECAUSE the National Faceless Appeal Centre (NFAC) has erred in law and on facts in dismissing the appeal without affording adequate and effective opportunity of being heard. 2. BECAUSE

RAJESH KUMAR,MIRZAPUR vs. NFAC,, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Rajesh Kumar, Vs. Nfac, Delhi Tarkapur, Mirzapur-231001 Pan:Aoopk0542B (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 25.10.2024 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, 1961 Passed On 7.03.2024. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Made On Income Of Rs.1,53,13,406/ U/S 147 R.W.S. 144B Is Highly Unjustified. 2. That In Any View Of The Matter Proceeding U/S 147 Was Initiated Is Not Correct As There Was No Proper Satisfaction Nor Information With The Assessing Officer That Assessee Has Escaped Assessment Hence The Entire Proceeding Is Bad In Law. 3. That In Any View Of The Matter Addition Of Rs. 1,53, 13,406/- (1,36,16,605/- + 16,96,801/-) As Added Us/ 69A R.W.S. 115Bbe Of The Act By Alleging Unexplained Money By The Assessing As Per Para 8 Of The Assessment Order Is Highly Unjustified. 4. That In Any View Of The Matter The Assessing Officer Was Wrong In Adding Only Credit Entries In Bank Account Without Considering The Debit Entries When The Law Is Settled That Document Should Be Considered As Whole & Not A Piece- Meal Hence The Addition Made Is Highly Unjustified.

section 250 of the Act, 1961 passed on 7.03.2024. The grounds of appeal preferred are as under:- “1. That in any view of the matter assessment made on income of Rs.1,53,13,406/ u/s 147 r.w.s. 144B is highly unjustified. 2. That in any view of the matter proceeding u/s 147 was initiated is not correct as there

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

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

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

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