SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B) In this case, the assessment order dated 23.03.2022 was passed u/s 147 r.w.s 144 read with section 144B of the Income Page 3 of 22 Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.5

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

condone the delay of appeal u/s 249(3) of the Act. Consequently, the Ld. CIT(A) did not admit the assessee’s appeal and dismissed assessee’s appeal in limine, as not admitted, on the ground of limitation. The relevant portion of the impugned order of the Ld. CIT(A) is reproduced as under: - “2.1 The present appeal was filed

KRISHI UTPADAN MANDI SAMITI, RURA,RURA, KANPUR DEHAT vs. CPC, BANGALORE ITO (EXEMPTION), KANPUR

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

Bench: Shri Anadee Nath Misshra

condonation of the delay in filing of the appeal, the present appeal is dismissed as not maintainable.” (A.1) In the aforesaid appellate order, the learned CIT(A) observed that the appellant had not made any submissions for justifying substantial delay in filing of the appeal. The relevant discussion is at paragraphs 4 to 4.6 of the aforesaid order of learned

SANT HARAJINDAR SINGH,PILIBHIT vs. INCOME TAX OFFICERITO-2(4), PILIBHIT-1, PILIBHIT

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrasant Harajindar Singh V. Income Tax Officer-2(4), Trilok Singh Santpipariya Pilibhit-1 Karam Puranpur, Pilibhit, Uttar Income Tax Office, Near Pradesh-262122. Lic Office, Awas Vikas Colony, Pilibhit, Uttar Pradesh-262001. Pan:Dlmps4218F (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) Date Of Hearing: 04 08 2025 Date Of Pronouncement: 07 08 2025 O R D E R

condone delay in filing of appeal by 251 days in View of following further discussion. 8.1.1 The appeal is dismissed in limine as it is not just and proper at this stage to raise the issue after a gap of 251 days. It is for general welfare that a period be put on litigation. Further, it is a general principle

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

delayed and in such circumstance, there should have been a notice issued under section 143(2) as has been held in Hotel Blue Moon (supra). 4. The only question of law arising in the facts and circumstances of the case is whether notice should have been issued under section 143(2) of the Income-tax Act? 5. Admittedly, the notice

SHRI NARESH KUMAR YADAV,LUCKNOW vs. INCOME TAX OFFICER- 1(5), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jainassessment Year: 2011-12 Shri Naresh Kumar Yadav V. Ito-1(5) Vill. & Post Madiyaon Lucknow Lucknow Tan/Pan:Aebpy8040D (Appellant) (Respondent) Appellant By: Shri Prashant Kumar Verma, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 12 07 2022 Date Of Pronouncement: 26 07 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Lucknow, Dated 11.10.2019, For Assessment Year 2011- 12, Raising The Following Original Grounds Of Appeal: 1. Because, The Whole Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In The Bank Account Amounting To Rs.12,98,000/- Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction. 2. Because, The Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe On The Basis Of Air Information That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In Bank Account Amounting Rs.12,98,000/-. Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction.

condone the delay. 4. The brief facts of the case are that the assessee is a Class IV Government employee, working in the Indian Railways. For the year under consideration, the assessee did not file return of income, as his income was below the taxable limit. The case of the assessee was selected for scrutiny. As per information available with

BHAVAN RAVAT,RAEBARELI vs. ASSESSING AUTHORITY NFAC, DELHI

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2017-18 Bhavan Ravat Assessing Authority V. Vill. Rampur Sudauli, Nfac Raebareli-229301. Delhi Pan:Ajwpr1755Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 18 02 2025 Date Of Pronouncement: 12 03 2025 O R D E R

condonation of delay, as the Ld. AO erred in reopening the assessment under section 147 of the Income Tax Act, 1961 because

RAMPAL,SITAPUR vs. INCOME TAX OFFICER, SITAPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI KUL BHARAT (Vice President)

condonation of delay.” 2. The assessee has raised multiple grounds of appeal challenging the impugned assessment order. Although the grounds of appeal are argumentative in nature, however, the issues that clearly emerge for adjudication are that firstly, the Ld. CIT(A) failed to appreciate that there was reasonable cause for the delay in filing the appeal. The assessee being illiterate

GYANENDRA PRATAP SRIVASTAVA,BAHRAICH vs. ITO-2, BAHRAICH

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2010-11 Gyanendra Pratap Srivastava Ito-Ii V. Payagpur, Bahraich-271801. Bahraich-271801, Uttar Pradesh. Pan:Ataps3192C (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 20 01 2025 Date Of Pronouncement: 23 01 2025 O R D E R

condone the delay and admit the appeal for hearing. 5. The facts giving rise to the present appeal are that the case was reopened u/s 147 of the Income Tax Act, 1961 (hereinafter referred as to the “Act”) and a notice u/s 148 of the Act was issued on 30.03.2017 on the basis of that the assessee during the financial

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

delay in filing of this\nappeal is condoned; and the appeal is admitted for hearing.\n4.\nThe facts of the case, in brief, are that the assessee is an individual\nand retired from the post of Chief Manager from LIC. The Assessing Officer\npassed assessment order under section 144 read with section 147 of the\nI.T. Act on 05/12/2019 assessing

PRASHANT,KANPUR vs. ITO WARD 1(1)(3), KANPUR

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

Bench: Shri Anadee Nath Misshraprashant, V. The Income Tax Officer, Ward-1(1)(3) 2-B, Wazidpur, Jajmau, Kanpur-208010. Aaykar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Admpk9965F (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 10 12 2024 O R D E R

reopening assessment under section 147 of the Act on the basis of deeming provision under section 50C of the Income Tax Act, 1961. 5. That the Ild.AO has erred in making addition of Rs.4,60,000/- u/s 147 rws 144 of the Income Tax Act, 1961. 6. That the Ld. AO has erred in making addition

SHRI NEERAJ BHARDWAJ,BAREILLY vs. INCOME TAX OFFICER, WARD-2(1), BAREILLY

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri T.S. Kapoorassessment Year 2010-11 Shri Neeraj Bhardwaj, Income Tax Officer 2(1), 503, Chandra Puri, Vs. Bareilly Line Par, Prem Nagar, Bareilly Pan – Amwpb4538N (Appellant) (Respondent)

condoned the delay and ld. AR was asked to proceed with his arguments. 5. The ld. AR, at the outset submitted that assessee had filed concise grounds of appeal on 3.8.2022 and the first ground relates to the grievance of assessee that the reopening u/s. 148 is bad in law in view of the fact that the case

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which