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15 results for “condonation of delay”+ Section 234Bclear

Sorted by relevance

Mumbai252Delhi203Bangalore177Ahmedabad97Hyderabad71Chennai70Jaipur66Kolkata50Chandigarh48Pune45Nagpur21Karnataka21Rajkot20Patna16Indore16Lucknow15Surat11Raipur10Visakhapatnam7Allahabad7Jodhpur7Agra6Cochin6Jabalpur6Amritsar2Cuttack2SC1Panaji1Varanasi1

Key Topics

Section 14727Section 69A21Section 12A17Section 2(15)12Addition to Income11Section 1110Section 271A10Natural Justice9Section 144

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

ITA 565/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 144Section 147Section 148Section 148ASection 249(2)Section 69A

condone the delay and oblige.” Page 3 of 8 3. Facts of the Case: The brief facts of the case as stated by the appellant is reproduced as under: “Your appellant is Individual and SADHU/ Saint since 1980. He has set up his ashram at Village Mandali in Mehsana and is trustee of Namami Satguruswami Trust. He had received cash

7
Section 234A7
Cash Deposit7
Penalty6

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

ITA 412/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2026AY 2013-14

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

For Appellant: Sh. Suyash Agarwal, AdvFor Respondent: Sh. Vachaspati Tripathi, CIT DR
Section 11Section 12ASection 143(1)Section 234ASection 250

condonation of delay in filing First Appeal. The action of the Ld. CIT(A) is violative of the principles of natural justice and without considering the peculiar facts of the case and grievous loss caused to the Appellant on account of technical errors. 3. Because the Ld. CIT(A) has erred in computing the period of delay in filing First

DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI

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

ITA 453/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2025AY 2013-14

Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Ravinder Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 147Section 148Section 234ASection 249(3)Section 270ASection 271(1)(b)Section 271(1)(c)Section 69Section 69C

condone the delay in filing of the aforesaid appeals beyond the time limit prescribed under section 249(3) of the Act; and the assessee’s aforesaid appeals were dismissed by Ld. CIT(A) on grounds of limitation. For the sake of convenience and brevity, these eleven appeals are being hereby disposed ofs through this consolidated order. (2). The grounds

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

234B of the Act. 14. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 15. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 16. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.272/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

234B of the Act. 14. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 15. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 16. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.272/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

234B of the Act. 14. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 15. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 16. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.272/LKW/2024: 1.1. BECAUSE

DHARAMVEER,PILIBHIT vs. INCOME TAX OFFICER, PILIBHIT

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

ITA 57/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Dharamveer V. Income Tax Officer R/O Mohalla Bakhtawar Lal Ward 2(4) Barah Patthar Chauraha Pilibhit-1 Tehsil Bisalpur Pilibhit Tan/Pan:Amvpd5162F (Appellant) (Respondent) Appellant By: Shri Veerender Kumar, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 03 2025 Date Of Pronouncement: 11 03 2025 O R D E R

For Appellant: Shri Veerender Kumar, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 133(6)Section 143(3)Section 234ASection 271ASection 272A(1)(d)Section 69A

234B of the I.T. Act, 1961. 6. That on the facts and in the circumstances Assessing Officer has erred in law as well as in facts both by imposing the penalty under section 271AAC(1) and u/s 272A(1)(d) of the I.T. Act, 1961. 5. The Ld. Authorized Representative for the assessee submitted that there is a delay

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

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

RAJESH KUMAR TIWARI,GONDA vs. ADDL./JOINT/DEPUTY/ACIT/ITO, , NFAC

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

ITA 45/LKW/2025[2017-18]Status: DisposedITAT Lucknow03 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Rajesh Kumar Tiwari V. Addl./Joint/Deputy/Acit/Ito, Tharakki Patti Nfac, Delhi Gorwaghat, Gonda Tan/Pan:Ajapt7765Q (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 03 03 2025 Date Of Pronouncement: 03 03 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 147Section 148Section 234ASection 250Section 69A

section 69A under which addition made is not applicable. 07. BECAUSE the Ld. Assessing Officer has erred in fact and in law in making the assessment order without giving the reasonable opportunity of being heard. 08. BECAUSE the Ld. Assessing Officer has erred in interest calculation as interest should not be calculated u/s 234A and 234B of Income

RAVI KANT SHARMA,BAREILLY vs. INCOME TAX OFFICER -2 (3), BAREILLY

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

ITA 62/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ravi Kant Sharma V. Income Tax Officer 2(3) 45, Athayen Faridpur Bareilly Athana Bareilly Tan/Pan:Bcfps0514M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 05 03 2025 Date Of Pronouncement: 11 03 2025 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 133(6)Section 143(2)Section 144Section 250(6)Section 69A

234B of the Act and ITA No.62/LKW/2025 Page 6 of 8 consequently the ld. "CIT(A)" ought to have directed the Id. Assessing Officer to delete the interest charged under this section. 11. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 12. BECAUSE each ground taken in appeal is mutually exclusive and without

RAJESH KUMAR,UTTAR PRADESH vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTER(NFAC), DELHI, NEW DELHI

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

ITA 783/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 May 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: NoneFor Respondent: Shri Amit Kumar, D.R
Section 115BSection 147Section 148Section 234ASection 271ASection 69ASection 69C

section 234A and 234B of the of the 1.T. Act 1961. 9. The appellant reserves the right to add, amend and delete any of the above grounds of appeal. GROUNDS IN ITA NO.784/LKW/2024: 1. On facts and circumstances of the case, the order passed by Ld AO is bad in law and needs be quashed. 2. On facts

RAJESH KUMAR,UTTAR PRADESH vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTE(NFAC), DELHI, NEW DELHI

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

ITA 784/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 May 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: NoneFor Respondent: Shri Amit Kumar, D.R
Section 115BSection 147Section 148Section 234ASection 271ASection 69ASection 69C

section 234A and 234B of the of the 1.T. Act 1961. 9. The appellant reserves the right to add, amend and delete any of the above grounds of appeal. GROUNDS IN ITA NO.784/LKW/2024: 1. On facts and circumstances of the case, the order passed by Ld AO is bad in law and needs be quashed. 2. On facts

DEVI DUTT AGARWAL,SITAPUR vs. INCOME TAX OFFICER SITAPUR NEW, SITAPUR

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

ITA 103/LKW/2024[2017-18]Status: DisposedITAT Lucknow06 Oct 2025AY 2017-18

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

For Appellant: Sh. Govind Krishna, C.AFor Respondent: Sh. Prajesh Srivastava, Sr. DR
Section 142(1)Section 144Section 234ASection 234CSection 250Section 69Section 69A

section 144 of the Income Tax Act, 1961. 1 Devi Dutt Agarwal A.Y. 2017-18 5- The Learned Assessing Officer has never provided any material, documents information used against me. The assessment has been completed on 29.09.2019 (SUNDAY AT LUCKNOW) without providing sufficient opportunity to me. The limitation of assessment ends on 31.12.2019. Thus the action of Learned Assessing Officer