ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a Judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

depreciation as has been sustained by the “CIT(A)” is wholly erroneous. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

depreciation as has been sustained by the “CIT(A)” is wholly erroneous. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice

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

natural justice in accordance with law . The AO shall admit all necessary evidences/explanation filed by assessee in support of its contentions and adjudicate the same on merits in accordance with law. We clarify that we have not commented on merits of the issue and all the contentions are kept open. Since the assessee is claiming these expenses as deduction from

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

natural justice in accordance with law . The AO shall admit all necessary evidences/explanation filed by assessee in support of its contentions and adjudicate the same on merits in accordance with law. We clarify that we have not commented on merits of the issue and all the contentions are kept open. Since the assessee is claiming these expenses as deduction from

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

natural justice in accordance with law . The AO shall admit all necessary evidences/explanation filed by assessee in support of its contentions and adjudicate the same on merits in accordance with law. We clarify that we have not commented on merits of the issue and all the contentions are kept open. Since the assessee is claiming these expenses as deduction from

COMMERCIAL AUTO SALES PVT.LTD,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, ALLAHABAD

In the result, the appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13

depreciable). After hearing both the parties , the ground number 5 concerning claim of deduction towards ‘loss on sale of vehicle’ stood dismissed. We order accordingly. 6. Now, coming to the next effective ground concerning claim of deduction towards Rent incurred to Madhu Gupta, Director of Rs. 3,00,000/- towards ‘Camp office cum Residence’ of Director. The ld. Counsel drew

M/S BHOLA FOOD PRODUCTS(P) LTD.,ALLAHABAD vs. JT. CIT,(OSD),, ALLAHABAD

In the result, both the appeals filed by assessee for ay: 2005-06 and 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

natural justice in accordance with law. The AO shall admit evidences filed by the assessee in its defense in set aside proceedings and the same shall be adjudicated by AO on merits in accordance with law. Accordingly, the appeal of the assessee on this issue is allowed for statistical purposes. We order accordingly. Assessment Year: 2009-10 7. The solitary

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

natural justice.” 2. The facts of the case, in brief, are that in this case the assessee had filed her return of income on 28/09/2017 declaring total income at Rs.20,06,120/-. The case of the assessee was selected for scrutiny through CASS for the reason of large increase in unsecured loans during the year and large cash deposit during

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

natural justice.” 3. It is observed that the appeal of the assessee is late. In this context, a condonation petition has been filed by Shri. J.N. Chourasia, who is the working partner of the assessee, accompanied by an affidavit. It has been submitted that he received the order dated 10.09.2019 on 11.01.2019 and was ready to come to Allahabad from

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

natural justice.” 3. It is observed that the appeal of the assessee is late. In this context, a condonation petition has been filed by Shri. J.N. Chourasia, who is the working partner of the assessee, accompanied by an affidavit. It has been submitted that he received the order dated 10.09.2019 on 11.01.2019 and was ready to come to Allahabad from

BRAJESH AGRAWAL,PRAYAGRAJ vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2021-22 Brajesh Agrawal, V. Asstt. Director Of Income Tax, Cpc, Bengaluru 3/15, Patrika Marg, Civil Lines, Allahabad, U.P. Pan-Acbpa3797R (Appellant) (Respondent) Assessee By: Sh. Saurabh Agrawal, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.03.2023 Date Of Pronouncement: 24.03.2023 O R D E R

natural justice.” 2. The learned AR of the assessee has submitted that the assessee filed his return of income on 15.03.2022 within the extended due date of filing the income tax under section 139(1) of the Income Tax Act. The return of income was processed under section 143(1)(a) of the Income Tax Act whereby an adjustment / addition

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

natural justice.” 4. The solitary issue arises in this appeal of the assessee is regarding disallowance made while processing the return of income under section 143(1) on account of employees’ contribution which was paid belatedly but before the due date of filing of return of income under section 139(1) of the Income Tax Act and was confirmed

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

justice are shut to taxpayers at threshold at the stage of admission of appeal on the grounds of technicalities such as filing of appeal late by few days, the cases with bonafide delays , will have irreparable loss to the tax-payers, but once the delay in filing the appeal is condoned, then at best the appeal will be decided

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

nature and size of the business, the Surti expenses amounting to Rs.12,77,328/- were very reasonable and genuine and no disallowance was called for. The ld. CIT(A) observed that the payments in respect of the claim of Surti expenses were made by way of cash and these self-made vouchers were not amenable to verification. Therefore, the possibility

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

nature and size of the business, the Surti expenses amounting to Rs.12,77,328/- were very reasonable and genuine and no disallowance was called for. The ld. CIT(A) observed that the payments in respect of the claim of Surti expenses were made by way of cash and these self-made vouchers were not amenable to verification. Therefore, the possibility