BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

4. Having heard both the parties, it is found that the penalty notice issued by AO dated 18.03.2016 for AY. 2008-09 & AY. 2010-11 as well as notice dated 08.01.2018 for AY. 2011-12 did not put to notice the assessee the specific fault/charge against which the assessee was being proceeded against for the proposed penalty u/s 271

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

4. Having heard both the parties, it is found that the penalty notice issued by AO dated 18.03.2016 for AY. 2008-09 & AY. 2010-11 as well as notice dated 08.01.2018 for AY. 2011-12 did not put to notice the assessee the specific fault/charge against which the assessee was being proceeded against for the proposed penalty u/s 271

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

GRIJESH TIWARI,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

In the result, ITA. No. 21/Alld/2023 of the assessee is allowed for statistical purposes and ITA

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. Nos. 21 & 22/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Grijesh Tiwari बिधम/ Ito-2(1) 22-A/16-A, T. B. Sapru Income Tax Office, 38 M. Vs. Road, Civil Lines, G. Marg, Allahabad- Allahabad-211001. 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Akkpt9797R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Srishti Gupta 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:

section 250(6) of the Act, in accordance to law. In the result, the appeal filed by the assessee is allowed for statistical purposes. ITA. NO.22/Alld/2023 This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC dated 17.02.2023 for AY. 2012-13 confirming the penalty levied of Rs.10,000/- u/s 271

GRIJESH TIWARI,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

In the result, ITA. No. 21/Alld/2023 of the assessee is allowed for statistical purposes and ITA

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. Nos. 21 & 22/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Grijesh Tiwari बिधम/ Ito-2(1) 22-A/16-A, T. B. Sapru Income Tax Office, 38 M. Vs. Road, Civil Lines, G. Marg, Allahabad- Allahabad-211001. 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Akkpt9797R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Srishti Gupta 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:

section 250(6) of the Act, in accordance to law. In the result, the appeal filed by the assessee is allowed for statistical purposes. ITA. NO.22/Alld/2023 This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC dated 17.02.2023 for AY. 2012-13 confirming the penalty levied of Rs.10,000/- u/s 271

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)

250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section 144 for the A.Y. 2009-10, 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

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)

250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section 144 for the A.Y. 2009-10, 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

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)

250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section 144 for the A.Y. 2009-10, 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

CHANDRA BHAWAN,KAUSHAMBI vs. ITO WARD-2(5), , KAUSHAMBI

In the result, while appeal in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Chandra Bhawan, Vs. Additional/Joint/Deputy/Assis Chak Guraini, Baish Kanti, Kaushambi- Tant Commissioner Of Income 212206 Tax/Income-Tax Officer, Present Address National Faceless Assessment 39A/L/2, Om Prakash, Sabhasad Marg, Centre, Delhi Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) A.Y. 2016-17 Chandra Bhawan, Vs. Income Tax Officer, Chak Guraini, Baish Kanti, Kaushambi- Ward-2(5), Kaushambi 212206 Present Address 39A/L/2, Om Prakash, Sabhasad Marg, Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 19.01.2024 (For The Assessment

penalty proceedings under section 271(1)(c). 4. Aggrieved with this order of the ld. AO, the assessee went in appeal before the ld. CIT(A), Allahabad. Subsequently, his appeal was migrated to the National Faceless Appeal Centre. The ld. CIT(A), NFAC records that a total 13 notices were issued to the assessee during appeal proceedings and in response

CHANDRA BHAWAN,KAUSHAMBI vs. ADDL./JOINT/ACIT/ITO, NFAC, DELHI

In the result, while appeal in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Chandra Bhawan, Vs. Additional/Joint/Deputy/Assis Chak Guraini, Baish Kanti, Kaushambi- Tant Commissioner Of Income 212206 Tax/Income-Tax Officer, Present Address National Faceless Assessment 39A/L/2, Om Prakash, Sabhasad Marg, Centre, Delhi Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) A.Y. 2016-17 Chandra Bhawan, Vs. Income Tax Officer, Chak Guraini, Baish Kanti, Kaushambi- Ward-2(5), Kaushambi 212206 Present Address 39A/L/2, Om Prakash, Sabhasad Marg, Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 19.01.2024 (For The Assessment

penalty proceedings under section 271(1)(c). 4. Aggrieved with this order of the ld. AO, the assessee went in appeal before the ld. CIT(A), Allahabad. Subsequently, his appeal was migrated to the National Faceless Appeal Centre. The ld. CIT(A), NFAC records that a total 13 notices were issued to the assessee during appeal proceedings and in response

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

SHIV SHANKAR,MIRZAPUR vs. ITO WARD-3(1), MIRZAPUR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order

SHIV SHANKAR,MIRZAPUR vs. ITO, WARD-3(1), MIRZAPUR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order

SHIV SHANKAR,MIRZAPUR vs. ITO, WARD-3(1), MIRZAPUR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order