VIL LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

business. 9. Because the delay in allowing credit of TDS a mount and consequential refund to the appellant on account of mismatch that is not attributable to the appellant entitles the appellant for payment of refund and also interest thereon. 10. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee as the assessee company

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

business related and were duly verifiable from the audited financial statements and books of accounts of the assessee. 7. That the appellant craves leaves to add, alter, amend, and withdraw any or all of the grounds of appeal on or before the date of hearing.” (B). In this case, the assessment order dated 24/03/2014 was passed u/s 144/143

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

condone the delay. At the\ntime of hearing, the learned Departmental Representative for Revenue did\nnot press the limitation issue, and agreed to the appeal being decided on\nmerits. Accordingly, we do not treat the appeal of the assessee as barred\nby limitation. The appeal is treated as having been filed in time, and is\nbeing decided on merits

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

condone the delay. At the\ntime of hearing, the learned Departmental Representative for Revenue did\nnot press the limitation issue, and agreed to the appeal being decided on\nmerits. Accordingly, we do not treat the appeal of the assessee as barred\nby limitation. The appeal is treated as having been filed in time, and is\nbeing decided on merits

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

PANKAJ AGARWAL,KANPUR vs. THE AO SPECIAL RANGE,, KANPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Pankaj Agarwal, 7/151, Ratan Vs. The Assessing Officer, Majestic, Opp. Sony World, Special Range, Kanpur- Swaroop Nagar, Kanpur-208002 208001 Pan: Abnpa4816E (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 27.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(A), Nfac Dated 9.01.2024 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ld. Ao, Special Range, Kanpur, Passed Under Section 143(3) On 26.09.2019. 2. It Is Seen From The Record That The Appeal Is Delayed By 2 Days. However, Since The Date Of Filing Is Preceded By Saturday & Sunday, Wherein The Offices Of The Itat Were Closed, The Delay Is Condoned & The Appeal Is Admitted For Hearing. The Grounds Of Appeal Are As Under: - “1. Because The Cit(A) Has Erred On Facts & In Law In Treating The Loss Of Rs.42,17,895/- Being Loss On Account Of Trading In Derivatives As A Capital Loss As Against Business Loss Claimed By The Assessee, Which Finding Of The Ao Being Contrary To Facts, Bad In Law, The Addition Made Be Deleted.

delay is condoned and the appeal is admitted for hearing. The grounds of appeal are as under: - “1. Because the CIT(A) has erred on facts and in law in treating the loss of Rs.42,17,895/- being loss on account of trading in derivatives as a capital loss as against business loss claimed by the assessee, which finding

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

condone the delay. At the\ntime of hearing, the learned Departmental Representative for Revenue did\nnot press the limitation issue, and agreed to the appeal being decided on\nmerits. Accordingly, we do not treat the appeal of the assessee as barred\nby limitation. The appeal is treated as having been filed in time, and is\nbeing decided on merits

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

condone the delay in filing of appeal before us and admit the appeal for adjudication. 7. The brief facts of the case are that the assessee is a firm engaged in the business of manufacturing and export of finished leather and sale of license. The assessee company had filed its Page 9 of 24 return of income

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

MS. HARDEEP KAUR,LAKHIMPUR KHERI vs. INCOME TAX OFFICER, RANGE -3(4), LAKHIMPUR KHERI

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoorassessment Year:2017-18

delay was condoned and Learned counsel for the assessee was asked to proceed with his arguments. 3. Learned counsel for the assessee submitted that the assessee is in transport business and is also earning income

M/S ULTRASOUND EDUCATION & RESEARCH FOUNDATION,LUCKNOW vs. ASSESSING OFFICER, INCOME TAX OFFICER (EXEMPTION), LUCKNOW

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

Bench: Shri T.S. Kapoor

condoning the delay in filing the appeals. The ld. AR submitted that the reasons for delay in filing of the appeals before ld. CIT(A) was well explained to ld. CIT(A) and affidavit of the accountant were also filed with him but the ld. CIT(A) without going into the merits of the case has dismissed the appeals

M/S ULTRASOUND EDUCATION & RESEARCH FOUNDATION,LUCKNOW vs. ASSESSING OFFICER, INCOME TAX OFFICE (EXEMPTION), LUCKNOW

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

Bench: Shri T.S. Kapoor

condoning the delay in filing the appeals. The ld. AR submitted that the reasons for delay in filing of the appeals before ld. CIT(A) was well explained to ld. CIT(A) and affidavit of the accountant were also filed with him but the ld. CIT(A) without going into the merits of the case has dismissed the appeals

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

condonation of delay in a mechanical or routine manner would jeopardize the legislative intent behind the section. The ld. CIT(A) also considered the judgments of the Hon’ble Supreme Court in Shiv Das vs. Union of India and others AIR 2007 SC 1330, University of Delhi vs. Union of India in CA No. 29488 of 2019 and the order