M/S N CHAURASIA ASSOCIATES,,SONEBHADRA vs. ACIT,, MIRZAPUR

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

delay of 14 days in the filing of the appeal is condoned. 3.1 The assessee has also preferred an additional ground as under:- A.Y. 2014-15 M/s N. Chaurasia Associates “5. Because the ld. CIT(A) has erred in law and on facts in holding that the revised return is a valid return within the provisions of section

ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

delay of 14 days in the filing of the appeal is condoned. 3.1 The assessee has also preferred an additional ground as under:- A.Y. 2014-15 M/s N. Chaurasia Associates “5. Because the ld. CIT(A) has erred in law and on facts in holding that the revised return is a valid return within the provisions of section

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

143(3) of the Act 61, dated 27/12/2019. 2. Condonation of delay: It is pointed out by the registry that the filing of this appeal is belated by 32 days. An affidavit has been filed explaining the delay in filing of this appeal where the I.T.A. No.04/Alld/2024 2 Assessment Year: 2017-18 assessee submitted that the order of the first

MEENU, GOVINDPUR, ALLAHABAD vs. INCOME TAX OFFICER CPC (NFAC, DELHI), DELHI

Appeal stands dismissed in- limine on the ground of limitation

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Meenu V. The Income Tax Officer Mig-23, Govindpur Cpc A-503, Satpushp Apartment Civil Lines, Allahabad Pan:Akfpm3770J (Appellant) (Respondent) Appellant By: Shri S. K. Yogeshwar, 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 09.02.2023, 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 Filed Her Return Of Income For The Year Under Consideration On 05.08.2017, Declaring A Total Income Of Rs.8,30,470/-. The Centralized Processing Centre (Cpc), Bangalore, Vide Intimation Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’), Dated 26.03.2019 Assessed The Total Income Of The Assessee At Rs.16,12,650/-.

section 143(1) of the Income Tax Act, 1961 (hereinafter called “the Act’), dated 26.03.2019 assessed the total income of the assessee at Rs.16,12,650/-. 2.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee by ITA No.135/ALLD/2025 Page 2 of 8 deleting the addition of Rs.4,94,698/- and sustaining

ACIT, CENTRAL CIRCLE - I, LUCKNOW, LUCKNOW vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., LUCKNOW

Appeals are dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3) of the Act. 2. Heard both the parties at length. Case files perused. 3. We first of all advert to the assessee’s and Revenue’s quantum cross appeals i.e. ITA Nos. 1071 & 1151/Del/2014 for former assessment year 2005- 06 and ITA No. 2455 & 3329/Del/2014 for latter assessee year

RAKESH KUMAR SRIVASTAVA,ALLAHABAD vs. THE INCOME TAX OFFICER- 2(1), ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

2. In this case intimation order under section 143(1) of the Income Tax Act, 1961 (“the Act”) for short, dated 22/03/2022 was passed by CPC, Bangaluru raising a demand of Rs.3,14,270/- vide demand reference No.2021202137053054511T. Being aggrieved, the assessee went in appeal before the learned CIT(A). Vide impugned appellate order dated 03/12/2024, the assessee’s appeal

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

2) of the Income Tax Rules, the deduction claimed under 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

RAM KUMAR MAURYA,BHADOHI vs. ITO, WARD - 1(5), BHADOHI, BHADOHI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Ram Kumar Maurya V. The Income Tax Officer Parkritkar Khamaria Ward 1(5) Bhadohi (U.P) Bhadohi Tan/Pan:Babpm1314H (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, 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 22.07.2024, Passed By The Addl/Jcit(A)-6, Kolkata For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. On The Basis Of The Information In Possession Of The Income Tax Department That The Assessee Had Made Cash Deposits To The Tune Of Rs.12,84,330/- In His Saving Bank Account No.28260100004067 Maintained With Bank Of Baroda, Khamaria Branch, Bhadohi, The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. In Response To The Statutory Notice Issued By The Assessing Officer

143(2) having been issued by the Id. Assessing Officer before completing the assessment proceedings vide order dated 24.12.2019, entire proceedings against the appellant is vitiated being void-ab- initio and the addition made by him in the said assessment ITA No.140/ALLD/2025 Page 4 of 7 order which stood affirmed by the ex-parte impugned appellate authority order dated

GAJENDRA KUMAR,MAHOBA vs. INCOME TAX OFFICER WARD 2 (2)(4 ), BANDA

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2017-18 Gajendra Kumar, Vs. Income Tax Officer, 526, Rathaur Colony, Jaitpur, Ward-2(2)(4), Banda Belatal, Mahoba, U.P. Pan:Bitpk6827P (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 06.08.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Income Tax Act, 1961 On 3.01.2025, Dismissing The Appeal Of The Assessee Against The Orders Of The Ito, Ward-2(2)(4), Banda Dated 21.12.2019 Passed Under Section 144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Because All Notices Were Issued U/S 250 Of The Act On Itba Portal & No Physical Notice Was Issued To Appellant On Address Mentioned In Filed Itr & Filed Appeal & Has Disallowed Appeal Without Considering This Fact That Appellant Lives At Village Jaitpur Post Belataal, District Mahoba (U.P.) & Is Unknown About Information Technology. 2. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Without Considering This Fact That Appeal Was Filed By Advocate Dinesh Gupta Who Was Expired & Email Id In Profile Of Appellant Was Update By Him. Appellant Was Unknown About Login Id & Password Of Portal & Email Id Which Was Maintained By Late Advocate Dinesh Gupta.

143(2) of the Act. 4. THAT the learned A.O. has erred in law & a fact in making addition of Rs. 25, 90,414/- without considering this fact that appellant has filed his return of income with no account case status and Section 69A can only be invoked where books of accounts were maintained. 5. THAT the appellant craves

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

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

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

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

BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD vs. DC/ACIT-2(CPC) , ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal; I.T.A. No.182/Alld/2024 Assessment Year:2015-16 3 pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express

AROTI GHOSH,ALLAHABAD vs. INCOME TAX OFFICER WARD-1(1), ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condonation of delay and there is mismatch in particular of challan of appeal filing fee as furnished in Form No. 35 and copy of challan furnished. I.T.A. No.23/Alld/2025 Assessment Year:2008-09 2 2. BECAUSE the NFAC has failed to appreciate the fact that appellant has filed appeal manually in Form No. 35 on 26.04.2016 vide Acknowledgement No. Book

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

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

delay in filing the present appeal is condoned. 7. The assessee has raised the following grounds of appeal:- “1. That in any view of the matter assessment made u/s 143 (3)/147 by order dated 25.03.2015 on income of Rs.19,16,470/- is bad both on the facts and in law. 2. That in any view of the matter proceeding

HINDI SAHITYA SAMMELAN,ALLAHABAD vs. INCOME TAX OFFICER (EXEMPTION), ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2013-14 Hindi Sahitya Sammelan, Vs. Income Tax Officer, 12, Sammelan Marg, Allahabad- (Exemption), Allahabad 211003 Pan:Aaath6056L (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 Appeal Is Against The Order Of The Ld. Cit(A), Nfac Dated 22.02.2023 Passed Under Section 250 Of The Income Tax Act, 1961 Against The Orders Of The Ito(Exemption)Dated 28.03.2016. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Order Passed U/S 143(3) Of The Act Dated 28.03.2016 Is Bad Both On The Facts & In Law As The Income Of The Society Is Exempt From Tax Which Will Appear From The Assessment Record But The A.O. Ignored The Past Record. 2. That In Any View Of The Matter Cit(A) Is Highly Unjustified In Passing Ex-Parte Order Without Giving Proper Opportunity To The Appellant & More So Cit(A) Has Ignored The Past Record Of The Appellant'S Society, Hence, His Entire Action Is Liable To Be Declared Illegal As Well As Bad In Law. 3. That In Any View Of The Matter The Income Of The Society Is Exempt From Income Tax From The Date Of Its Inception But The Claim Of Exemption Was Not Properly Considered By The Two Lower Authorities, Hence, Their Orders Are Bad In Law As Well As Illegal.

section 250 of the Income Tax Act, 1961 against the orders of the ITO(Exemption)dated 28.03.2016. The grounds of appeal preferred are as under:- “1. That in any view of the matter assessment order passed u/s 143(3) of the Act dated 28.03.2016 is bad both on the facts and in law as the income of the society

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

2 appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the 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

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)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

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)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

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)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

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

In the result, the appeal is allowed for statistical purposes

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.

2. It is observed that there is a delay in filing the appeal. While the same was to be filed by 22.02.2024, it has actually been filed on 9.07.2024. The assessee has filed a condonation petition, in which it has been submitted that the reason for delay was on account of the fact that the earlier counsel Shri. R.K. Mishra