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

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 made reckless assessment and erroneous confirmation of the same without considering the fact that the appellant is having status of Co-operative Society. 7. Because

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

condone the delay in filing of the appeal and admit the appeal for hearing. ITA No.68/ALLD/2025 Page 8 of 9 7.0 The Ld. A.R. submitted before me that the NFAC has passed an order ex-parte qua the assessee, arbitrarily upholding the addition of Rs.16,50,000/- in respect of cash deposits made in the Bank account, which has been

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.

condoning any further delay on account of the Covid Pandemic. But these orders of the Hon’ble Supreme Court did not pertain to any extension of limitation for payment of statutory dues. The ld. Sr. DR pointed out that the extension notification for the same, could only be issued by the concerned Departments. He also cited the instance

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

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

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

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,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

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

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

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

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

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

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

BALESHWAR NATH EDUCATIONAL SOCIETY,,BHADOHI vs. CENTRALIZED PROCESSING CENTRE, BENGALURU

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) In this case the assessee’s return of income was processed u/s 143(1) of the Act and intimation was issued to the assessee, dated 20/09/2022 by Centralized Processing Centre (“CPC” for short) of the Income Tax department. In the aforesaid intimation dated 20/09/2022

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)

9, Mumbai passed under section 250 of the Income Tax Act, 1961 on 15.02.2024 wherein the ld. Addl CIT(A) has dismissed the appeal of the assessee against the order passed by the ITO, Ward-1(5), Allahabad on 12.12.2019 under section 144 of the Income Tax Act. The grounds of appeal are as under:- “1. That in any view

MOHAMMAD SAHADAT ALI,FATEHPUR vs. AO (NATIONAL FACELESS ASSESSMENT CENTRE), DELHI

In the result, appeals in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

condoned the delay after considering the submissions of the assessee that the email ID registered on the Income Tax Portal, did not belong to him and he came to know about the assessment orders only when he received a hard copy by the post. The ld. CIT(A) considered these submissions of the assessee that in the A.Ys