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

21. As per the above it has been decided by the CBDT that when there is delay of up to 365 days in filing Form No.10B for assessment year 2018- 19 or for any subsequent assessment years, Commissioners of income Tax have been authorized to admit such belated applications for condonation of delay under section

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

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:-

21,897/- on account of transactions recorded on a bunch of loose slips / papers marked as Annexure-C, which were seized from the premises of Heera Lal Jain on the grounds that these papers belonged to the company in which Shri Heera Lal Jain was a Director. The ld. AO also made an addition of Rs.53,44,000/-, on account

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

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

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 or loss

M/S URBAN COOP BANK LTD,BAREILLY vs. ASSTT. COMMISSIONER OF INCOME TAX-1, BAREILLY NEW

In the result, the appeal of the assessee stands allowed

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

delay was condoned and ld. AR was asked to proceed with her arguments. 4. Learned counsel for the assessee, at the outset, submitted that the only issue, involved in this appeal, is the addition sustained by CIT(A) of Rs.15,49,764/- representing employees’ share towards contribution to EPF/ESIC which the assessee had deposited beyond the due date mentioned

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION ,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised by the assessee in the appeal regarding the addition made

BABIAN INN,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

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

delay was condoned and ld. AR was asked to proceed with his arguments. 4. Learned counsel for the assessee, at the outset, submitted that the only issue, involved in this appeal, is the addition sustained by CIT(A) of Rs.1,67,054/- representing employees’ share towards contribution to EPF/ESIC which the assessee had deposited beyond the due date mentioned I.T.A

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

condone the delay and admit the appeal for hearing. Page 3 of 17 3. The brief facts of the case are that the assessee e-filed his return of income on 30.9.2019, declaring an income of Rs.20,19,01,760/-. The Assessing Officer completed the assessment, assessing the income of the assessee at Rs.20,21,20,480/-, disallowing

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

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

condoned and admit this appeal for hearing. Page 2 of 23 3. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee. At the outset, it is noticed that the issue involved in this appeal is now covered

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

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