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/-.

6 of 8 even in explaining the delay and there is complete absence of ground for condonation in the appeal memo. In my considered view, the assessee had failed to demonstrate that there was ‘sufficient cause’ or ‘sufficient reason’ behind the inordinate delay of 824 days in filing present appeal. 4.3 The Hon'ble Supreme Court in the case

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

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

6. Because the Ld. Assessing Authority and Learned Commissioner of Income Tax (Appeals), NFAC have erred to ignore the fact that the presumptive taxation scheme of Section 44AD applies only to resident assessee who is an individual, Hindu Undivided Family and partnership firm but not Limited Liability Partnership (LLP) firm. Thus, both Ld. Assessing Authority and Ld. Appellate Authority have

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

section 2272A(2)(k) as well as the impugned order of the CIT(A) are ex parte. The learned DR has referred to the penalty order as well as the impugned order of the CIT(A) and submitted that there was no response by the assessee to the notices issued by the AO and the CIT(A). Thus the delay

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

section 2272A(2)(k) as well as the impugned order of the CIT(A) are ex parte. The learned DR has referred to the penalty order as well as the impugned order of the CIT(A) and submitted that there was no response by the assessee to the notices issued by the AO and the CIT(A). Thus the delay

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

section 2272A(2)(k) as well as the impugned order of the CIT(A) are ex parte. The learned DR has referred to the penalty order as well as the impugned order of the CIT(A) and submitted that there was no response by the assessee to the notices issued by the AO and the CIT(A). Thus the delay

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

section 2272A(2)(k) as well as the impugned order of the CIT(A) are ex parte. The learned DR has referred to the penalty order as well as the impugned order of the CIT(A) and submitted that there was no response by the assessee to the notices issued by the AO and the CIT(A). Thus the delay

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

section 2272A(2)(k) as well as the impugned order of the CIT(A) are ex parte. The learned DR has referred to the penalty order as well as the impugned order of the CIT(A) and submitted that there was no response by the assessee to the notices issued by the AO and the CIT(A). Thus the delay

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 Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the ITA No.137 & 138/ALLD/2025 Page

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 Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the ITA No.137 & 138/ALLD/2025 Page

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

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

6. The appellant craves the right to add/modify/alter any others grounds of appeals during the course of hearing of the appeal.” 1.1 The appeal is barred by limitation by 60 days. The assessee has filed an application seeking condonation of delay in filing of this appeal. The application for condonation of delay is supported by an affidavit of the assessee

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

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

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

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

6 of 9 appreciating the fact that assesssee was running a small business of trading in electrical items and addition confirmed by NFAC is contrary to the fact that NFAC had itself confirmed the action of Id. Assessing officer with respect to applicability of section 44AD,as not tenable and deleted the addition made by him over and above

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

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

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

NAWAB ALI,AMBEDKAR NAGAR vs. ITO-3, , AMBEDKAR NAGAR

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.15/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Nawab Ali Fatehpura बिधम/ Ito-3 Pakaddi Ambedkar Nagar. Vs. Shahzadpur, Amkbedkar Nagar, U.P.-224122. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Bbnpa4922L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 14/09/2023 घोषणा की तारीख /Date Of Pronouncement: 04/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 15.06.2022 For Ay. 2017-18. 2. None Appeared For The Assessee. At The Outset, It Is Noted That Assessee Has Filed Application For Condonation Of Delay 171 Days For Filing Of Appeal Before This Tribunal. In This Regard, It Is Noted That The Impugned Order Of The Ld. Cit(A) Was Dated 15.06.2022 & The Assessee Has Filed The Same On 15.02.2023. According To The Assessee, The Impugned Order Got Misplaced In The File & The Assessee Only Realized The Same On 01.02.2023. & Thereafter, Immediately Filed The Appeal Before This Tribunal. In Order To Support The Aforesaid Explanation, Assessee Had Filed An Affidavit. Taking Note Of The Contents Of The Affidavit & Taking Note That There Was No Deliberate Intention On He Part Of Assessee In Not Filing The Appeal, I Am Inclined To Condone The Delay & Admit The Appeal For Hearing.

condone the delay and admit the appeal for hearing. 2 A.Y. 2017-18 Nawab Ali Fatehpura Pakaddi 3. It is noted from perusal of ground no. 2 that the assessee is aggrieved by the action of the Ld. CIT(A) passing an ex-parte order without hearing the assessee. In this regard, the assessee claims that since the impugned action

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

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 was dismissed by the learned

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 Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the delay in filing of these