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

253(3) of the 1961 Act , as in our considered view sufficient cause is shown by the assessee, and hence we 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

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/-.

3 of 8 that the delay be kindly condoned and the appeal be heard on merits. 3.0 The Ld. Sr. D.R. submitted that the assessee has failed to demonstrate that there was a sufficient cause for the delay in filing the appeal before the Tribunal and, therefore, the delay in filing the appeal should not be condoned and the appeal

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.

condoned in view of these circumstances. The ld. AR further drew our attention to the fact that 5 A.Y. 2021-22 SBW Udyog Limited this was an appeal against the processing of the case under section 143(1). However, subsequently, the case had been selected for scrutiny under section 143(3) and in the same, the returned income had been

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

253(6)(c) of the 1961 Act , and rather deposited only Rs. 1500/- with government treasury, vide challan no. 35117(BSR Code 6360218) dated 06.07.2017 . The defect was pointed out to the ld. Counsel for the assessee on earlier occassions , and the assessee duly deposited short appeal fee of Rs. 8500/- with government treasury on 10.11.2021 vide challan

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

condone the delay in filing of the appeal(s) late by assessee by 48 days beyond the time stipulated u/s 253(3) of the 1961 Act and admit both these appeals for ay: Assessment Years: 2015-16 & 2016-17 2015-16 and 2016-17 respectively, to be now adjudicated on merits. We order accordingly. ITA No. 54/Alld/2020- Assessment Year

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

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

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental

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

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

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

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental

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

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental

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

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

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

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

section 253(3) of the I.T. Act. The assessee has submitted an application dated 04/04/2025 for condonation of delay in filing

R.D. SINHG SHIKSHAN SEWA SANSTHAN,PRAYAGRAJ vs. INCOME TAX OFFICER (EXEMPTION WRAD ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of I.T. Act. The assessee has submitted applications for condonation of delay in filing of the appeals

R.D. SINGH SHIKSHAN SEWA SANSTHAN ,PRAYAGRAJ vs. INCOME TAX OFFICER(EXEMPTION) WARD ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of I.T. Act. The assessee has submitted applications for condonation of delay in filing of the appeals

ISRAIL,CHITRAKOOT vs. INCOME TAX OFFICER, BANDA

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

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