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

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

RAKESH RAWAT,LUCKNOW vs. ITO-4(1),, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

142(1) & show cause notice u/s 144 of the Act, the Ld. AO culminated the assessment proceeding to the best of his judgment and brought to tax entire value of immovable property and sum deposited into bank account u/s 69 of the Act treating them as unexplained investment by an order dt. 28/03/2022 passed u/s 147 r.w.s. 144 r.w.s 144B

RAKESH RAWAT,LUCKNOW vs. ITO-4(1), , LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

142(1) & show cause notice u/s 144 of the Act, the Ld. AO culminated the assessment proceeding to the best of his judgment and brought to tax entire value of immovable property and sum deposited into bank account u/s 69 of the Act treating them as unexplained investment by an order dt. 28/03/2022 passed u/s 147 r.w.s. 144 r.w.s 144B

M/S BENARA BEARING PVT.LTD,AGRA vs. DCIT-CC-1, KANPUR

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. : B.P. 1996-97 To 2002-03 M/S Benara Bearings Pvt. Ltd., Deputy Commissioner Of Income- 44/347, Bharatpur Road, Vs. Tax, Central Circle-1, Kanpur Bodla, Agra-282007 U.P. Pan:Aabcb5525F (Appellant) (Respondent) Assessee By: Sh. Ashish Jaiswal, Advcoate Revenue By: Sh. Gayasuddin, Cit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac, Passed Under Section 250 Of The Income Tax Act, 1961 On 21.09.2023. The Grounds Of Appeal Preferred Are As Under:-

142(1) asking the assessee to prove the cash credit in respect of the aforesaid three parties. In response, it was submitted that the assessee had filed a petition under section 245C(i) of the I.T. Act before the Hon’ble Settlement Commissioner, New Delhi on 22.12.2006, in which the assessee had disclosed additional undisclosed income

ANIS AHMAD,KANPUR vs. INCOME TAX OFFICER, WARD-1(3)(1), KANPUR

The appeal of the assessee stands partly allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Anis Ahmad V. The Income Tax Officer 95/91, Ameen Ganj Ward 1(3)(1) Parade, Kanpur (U.P) Kanpur Tan/Pan:Aozpa6913K (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

condone the delay in filing of the appeal and admit the appeal for hearing. 6.0 At the outset, the Ld. A.R. submitted that in this case, the notice under section 142

RAKESH KUMAR,BARABANKI vs. INCOME TAX OFFICER, WARD 5(5), BARABANKI

The appeal of the assessee stands partly allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Rakesh Kumar V. The Income Tax Officer Naka Paisar Ward 5(5) Deen Dayal Nagar Barabanki Barabanki (U.P) Tan/Pan:Awkpk2247F (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.12.2023, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Deposited Rs.11,40,000/- During The Demonetization Period, I.E., From 09.11.2016 To 30.12.2016 In His Bank Account No.752530110000014 Maintained With Bank Of India, Subeha Bazar, Haidergarh. Thereafter, The Assessing Officer (Ao) Issued Statutory Notices To The Assessee, Requiring The Assessee To Explain The Source Of Cash Deposits In His Bank Account. Since There Was No Compliance From The Side Of The

condone the delay in filing of the appeal and admit the appeal for hearing. ITA No.438/LKW/2025 Page 7 of 11 4.0 The Ld. A.R. submitted that the NFAC had dismissed the assessee’s appeal on the ground that the assessee has not paid the amount of tax due before filing of the appeal, which is factually incorrect, as Rs.42

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

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

Bench: Shri Anadee Nath Misshra

condoning delay in such cases. The intention of legislature with respect to such cases is very clear that the remedy in such situation lies in the section 119 of the Act. 4.2 At this stage, it will be relevant to reproduce the relevant provisions of section 143(1) of the Act which is as under: (a) The total income

LALJI YADAV,LUCKNOW vs. ITO-1(2), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Lalji Yadav, Vs. Ito-1(2), 3/152A, Vivek Khand, Gomti Lucknow (New) Nagar, Lucknow, U.P.-226010 Pan:Aakpy2220J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 06.05.2025 Date Of Pronouncement: 18.07.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Confirming The Penalty Levied Under Section 272A(1)(D) Levied By The Ito, Ward-9(1)(1), Lucknow Dated 27.01.2022. The Grounds Of Appeal Are As Under:- “1. Because The Assessment Order Dated 10.12.2019 Passed U/S 144 Of The Income Tax Act, 1961, Giving Rise To The Penalty Proceedings U/S 272A(1)(D) Of The Act, Has Been Set Aside By The Hon'Ble Income Tax Appellate Tribunal, Lucknow Bench 'A' Vide Order Dated 13.11.2024 Passed In Ita No. 448/Lkw/2024, Restoring The Matter To The Assessing Officer For Passing The Assessment Order Afresh, The Impugned Order Dated 09.10.2024 Passed By Ld. "Cit(A)" As Well As Penalty Order U/S 272A(1)(D) Do Not Survive & Consequently The Order Passed By The Lower Authorities Deserve To Be Set Aside. 2. Because The Order Appealed Against Is Contrary To Facts, Law & Principles Of Natural Justice. 3. The Appellant Craves Leave To Add, Delete Or Modify Any Of The Grounds Before Or At The Time Of Hearing Of Appeal.”

section 142(1) was issued, it was deemed that non-compliance of earlier notices was condoned. However, the ld. CIT(A), in consideration of the assessee’s appeal noted that the appeal filed by the assessee was delayed

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

142(1) by the Assessing Officer. 7. That the entire assessment framed is void ab initio and bad in law, in as much as, no valid notice under section 148 of the Income-tax Act, 1961 was served on the appellant, which renders the entire subsequent proceedings as nullity. 8. That the appellant craves leave to add, alter, amend

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

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

PURNAGIRI RICE MILLS,SHAHJAHANPUR vs. INCOME TAX OFFICER, SHAHJAHANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.251/Lkw/2017 ननिाारण वर्ा/ Assessment Year: 2007-08 Purnagiri Rice Mills, V. Income Tax Officer Meeran Pur Katra, Range-1(5), Shahajhanpur-242301. Shahajhanpur-242301. Pan:Aahfp6663R अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Saurabh Gupta, Ca प्रत्यर्थी कक और से /Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 28 10 2025 घोर्णा कक तारीख/ Date Of 26 11 2025 Pronouncement: आदेश / O R D E R

condone the delay and admit the appeal for hearing on merits. 5. The facts giving rise to the present appeal are that in this case, the assessment was completed u/s 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 24.12.2009, assessing total income at Rs.46,460/-. Thereafter, the Assessing Officer (AO) re- opened the assessment after obtaining

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri T. S. Kapoor

condoned the delay in filing the appeal and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 4 7. The ld. DR submitted that the assessee has declared long term capital gain on the sale of little known penny stocks, the prices of which

NOMAN HUSSAIN,LUCKNOW vs. ITO-3(2), HARDOI

In the result, both the appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

142(1) of the Act along with questionnaire was issued to the assessee, but again there was no compliance from the side of the assessee. Subsequently, five more notices were issued by the Department, but there was complete non-compliance on the part of the assessee. Accordingly, the Assessing Officer (AO) proceeded to assess the income of the assessee

NOMAN HUSAIN,LUCKNOW vs. ITO-3(2), HARDOI

In the result, both the appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

142(1) of the Act along with questionnaire was issued to the assessee, but again there was no compliance from the side of the assessee. Subsequently, five more notices were issued by the Department, but there was complete non-compliance on the part of the assessee. Accordingly, the Assessing Officer (AO) proceeded to assess the income of the assessee

RAJEEV GUPTA S/O LH RAMESH CHANDRA GUPTA,KANPUR vs. ITO-3(3), KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2012-13 Rajeev Gupta V. The Income Tax Officer 3(3) S/O/Legal Heir Of Late Kanpur Ramesh Chandra Gupta 133/118, Transport Nagar Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rajeev Gupta (Assessee) Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 09 2024 Date Of Pronouncement: 30 09 2024 O R D E R

142(1) of the Act fixing date for compliance on 10.07.2017, but none attended nor filed any reply on behalf of the assessee. The Assessing Officer, therefore, completed the assessment under section 144 of the Act after issuing show cause notice dated 22.11.2017 under 144 of the Act, assessing the income of the assessee at Rs.45,98,550/- as long