RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

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

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

In the result, both appeals are partly allowed

145(3) of the\nAct. The AO further submits that under Section 11 of the Act, only that part of the\namount which was actually utilized for the specified purposes under the relevant\ngovernment scheme can be claimed as application of income and therefore, the\nunutilized amount lying with the executing agencies as at the end of the year\ncannot

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)

145(3) of the\nAct. The AO further submits that under Section 11 of the Act, only that part of the\namount which was actually utilized for the specified purposes under the relevant\ngovernment scheme can be claimed as application of income and therefore, the\nunutilized amount lying with the executing agencies as at the end of the year\ncannot

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

condone the delay in filing of this appeal and admit the appeal for decision on merits. 3. In this case, assessment order dated 29/03/2015 was passed by the Assessing Officer (“AO”, for short), u/s 143(3) of the Income Tax Act, 1961 (“the Act”, for short) whereby the assessee’s total income was assessed at Rs.1

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

condone delay in filing of Form 67 does not vest with the AO or CPC or any other subordinate authority except to the extent as provided for by the CBDT in exercise of its powers conferred under the Act. Clearly the case of the appellant does not fall within such relaxation provided for by CEDT. For the detailed reasons

D.C.I.T., RANGE-3, LUCKNOW vs. SHRI MANOJ GUPTA, LUCKNOW

In the result, both appeals of the department and the assessee are partly allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2015-16 Manoj Gupta Acit, Range-3 V. B-1/76, Sector K, Aliganj, 27/2, P.K. Complex, Raja Lucknow-226024. Ram Mohan Rai Marg, Lucknow-226001. Pan:Aeopgg7740K (Appellant) (Respondent) Assessment Year: 2015-16 Dcit, Range-3 V. Manoj Gupta 27/2, Raja Ram Mohan Rai B-1/76, Sector K, Aliganj, Marg, P. K. Complex, Lucknow- Lucknow-226024. 226001. Pan: Aeopgg7740K (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18.02.2025 Date Of Pronouncement: 19.03.2025 O R D E R Per Nikhil Choudhary, A.M.: Both These Appeals Arise Out Of The Order Of The Ld. Commissioner Of Income Tax Appeals-1, Lucknow [Hereinafter Referred As To “Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred As To “The Act”] Dated 18.09.2020 For The Assessment Year 2015-16. While Ita. No.355/Lkw/2020 Has Been Filed By The Assessee, Ita. No.444/Lkw/2020 Has Been Filed By The Department. As The Issues Involved In Both These Appeals Are Similar & Arise Out Of The Same Orders, The Appeals Are Taken Up For Disposal Together. The Grounds Of Appeal In Ita. No.355/Lkw/2020 Are As Under: -

145(3) of the I.T. Act, 1961. 3. Appellant craves leave to add as amend any one or more of the ground of appeal as stated above as and when need of doing so arises with the prior permission of the Hon'ble ITAT.” 3. It is observed that the Revenue’s appeal is delayed by 18 days. However, considering

SHRI MANOJ GUPTA,LUCKNOW vs. ACIT, RANGE-3, LUCKNOW

In the result, both appeals of the department and the assessee are partly allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2015-16 Manoj Gupta Acit, Range-3 V. B-1/76, Sector K, Aliganj, 27/2, P.K. Complex, Raja Lucknow-226024. Ram Mohan Rai Marg, Lucknow-226001. Pan:Aeopgg7740K (Appellant) (Respondent) Assessment Year: 2015-16 Dcit, Range-3 V. Manoj Gupta 27/2, Raja Ram Mohan Rai B-1/76, Sector K, Aliganj, Marg, P. K. Complex, Lucknow- Lucknow-226024. 226001. Pan: Aeopgg7740K (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18.02.2025 Date Of Pronouncement: 19.03.2025 O R D E R Per Nikhil Choudhary, A.M.: Both These Appeals Arise Out Of The Order Of The Ld. Commissioner Of Income Tax Appeals-1, Lucknow [Hereinafter Referred As To “Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred As To “The Act”] Dated 18.09.2020 For The Assessment Year 2015-16. While Ita. No.355/Lkw/2020 Has Been Filed By The Assessee, Ita. No.444/Lkw/2020 Has Been Filed By The Department. As The Issues Involved In Both These Appeals Are Similar & Arise Out Of The Same Orders, The Appeals Are Taken Up For Disposal Together. The Grounds Of Appeal In Ita. No.355/Lkw/2020 Are As Under: -

145(3) of the I.T. Act, 1961. 3. Appellant craves leave to add as amend any one or more of the ground of appeal as stated above as and when need of doing so arises with the prior permission of the Hon'ble ITAT.” 3. It is observed that the Revenue’s appeal is delayed by 18 days. However, considering

RAM RATAN SINGH PAL,LUCKNOW vs. ASSESSING OFFICER, NFAC, DELHI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Ram Ratan Singh Pal V. The Assessment Unit 5C/111, Girdhar Kunj Nfac Sector 5, Vrindavan Colony Telibagh, Lucknow (U.P) Tan/Pan:Ahqpp7018N (Appellant) (Respondent) Appellant By: Ms. Gurneet Kaur, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 18.01.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 15.01.2021, Declaring A Total Income Of Rs.2,81,520/- Under The Head Income From Salary. The Return Filed By The Assessee Was Processed Under Section 143(1) Of The Income Tax Act, 1961 & A Refund Of Rs.2,50,510/- Was Created. Subsequently, The Assessee Filed Revised Return Of Income Under Section 139(5) Of The Act On 25.02.2021, Declaring The Same Income Originally Returned, I.E., Rs.2,81,520/-. In The Revised Return Of Income, The Assessee Declared Income From Salary At Rs.2,81,520/- & Income From

section 145(3) of the Income Tax Act, 1961 and rejecting the regularly maintained books of accounts of the assessee. ITA No.387/LKW/2025 Page 5 of 8 6. Because, without considering the facts and in the circumstances of the case, the learned Assessing Officer made the assessment on the basis of conjecture and surmise, without properly appreciating the income tax returns

KAMRAN ZUBAIR,KANPUR vs. THE AO CIRCLE-1(2)(1),, KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Kamran Zubair V. The Assessing Officer 112/349-D, Swaroop Nagar Circle 1(2)(1) Kanpur Kanpur Tan/Pan:Aaepz7118E (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Saurabh Dubey, D.R. Date Of Hearing: 12 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

145(3) of the Income Tax Act, 1961. ITA No.84/LKW/2024 Page 3 of 5 2. That the Id.AO as well as Id.CIT(A) has erred in confirming addition of Rs.27,50,000/- u/s 69A read with section 115BBE of the Income Tax Act, 1961. 3. That the Id.AO as well as Id.CIT(A) has erred in confirming addition of Rs.27

VIRAT CONSTRUCTION,SHAHJAHANPUR vs. ITO-1(4) SHAHJAHANPUR-1, SHAHJAHANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Virat Construction V. The Ito-I(4) Tarin Bahadurganj Shahjahanpur-1 Shahjahanpur (U.P) Tan/Pan:Aapfv3897H (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

section 270A of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee and confirmed the order of the AO. 2.3 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: ITA No.477/LKW/2025 Page 3

RAKESH KUMAR JAISWAL,BARABANKI vs. ASSTT. COMMISSIONER OF INCOME TAX, RANGE -5, LUCKNOW

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

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

condonation of delay under section 253(5) of the Income Tax Act wherein it has been stated that the order of the ld. CIT(A)-1 was received on 29.07.2020 and accordingly the limitation to file the instant appeal was due to expire on 29.09.2020. However, since 15.03.2020, the Hon’ble Supreme Court had extended the limitation for filing

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

145\ntaxmann.com 219 (Delhi): Section 14A of the Income-tax Act, 1961, read with rule\n8D, of the Income-tax Rules, 1962 Expenditure incurred in relation to income not\nincludible in total income (Computation of) Assessment years 2012-13 and 2013-14\nAssessee-company claimed exempt dividend income under section 10(34) and\noffered suo-moto disallowance of administrative expenses

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

In the result, appeals vide I

145\ntaxmann.com 219 (Delhi): Section 14A of the Income-tax Act, 1961, read with rule\n8D, of the Income-tax Rules, 1962 Expenditure incurred in relation to income not\nincludible in total income (Computation of) Assessment years 2012-13 and 2013-14\nAssessee-company claimed exempt dividend income under section 10(34) and\noffered suo-moto disallowance of administrative expenses

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

145\ntaxmann.com 219 (Delhi): Section 14A of the Income-tax Act, 1961, read with rule\n8D, of the Income-tax Rules, 1962 Expenditure incurred in relation to income not\nincludible in total income (Computation of) Assessment years 2012-13 and 2013-14\nAssessee-company claimed exempt dividend income under section 10(34) and\noffered suo-moto disallowance of administrative expenses

ACIT, RANGE-I, LUCKNOW vs. CI HOSPITALITY WORLDWIDE PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is allowed and Cross

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condonation of delay. Accordingly, we do not treat the appeal as barred by limitation. The I.T.A. No.449/Lkw/2020 3 C.O.No.1/Lkw/2021 Assessment year:2017-18 appeal is treated as having been filed in time, and is admitted for hearing on merits. (B) In this case the assessee filed the return of income on 30/10/2017 declaring loss of Rs.1