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15 results for “condonation of delay”+ Section 246clear

Sorted by relevance

Karnataka127Mumbai72Delhi67Kolkata39Pune32Chennai30Jaipur24Ahmedabad21Bangalore16Lucknow15Nagpur14Visakhapatnam11Hyderabad11Indore9Surat8Cuttack7Cochin7Ranchi7Telangana7Chandigarh6Orissa3Jodhpur3Patna3SC3Guwahati2Jabalpur2Amritsar2Andhra Pradesh1Raipur1Rajasthan1Rajkot1Varanasi1

Key Topics

Section 271F17Section 14715Section 12A15Section 2(15)12Section 119Section 143(3)6Section 126Section 285B6Condonation of Delay

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

condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits, the ld. authorized representative of the assessee submitted that the ld. CIT(A) has dismissed the assessee’s appeals for want of prosecution of the appeals by the assessee, taking adverse view of non-compliance with the notices issued

6
Addition to Income5
Exemption4
Reassessment3

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

condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits, the ld. authorized representative of the assessee submitted that the ld. CIT(A) has dismissed the assessee’s appeals for want of prosecution of the appeals by the assessee, taking adverse view of non-compliance with the notices issued

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

condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits, the ld. authorized representative of the assessee submitted that the ld. CIT(A) has dismissed the assessee’s appeals for want of prosecution of the appeals by the assessee, taking adverse view of non-compliance with the notices issued

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

In the result, the appeal of the assessee is dismissed

ITA 576/LKW/2019[2012-13]Status: HeardITAT Lucknow17 Apr 2025AY 2012-13

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: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 133(3)Section 133(6)Section 143(3)Section 145(3)

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

NEW ERA PUBLIC SCHOOL,RAJGARH vs. EXEMPTION WARD, BAREILLY

In the result, the appeal is partly allowed and the Stay Application is dismissed as having become infructuous

ITA 128/LKW/2025[2018-19]Status: DisposedITAT Lucknow28 Nov 2025AY 2018-19

Bench: Shri Anadee Nath Misshra

Section 143Section 143(1)Section 144Section 246(1)Section 246(1)(a)Section 253(3)

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) In this case assessee’s appeal against adjustment made under section 143(1) of the Act was dismissed by the learned CIT(A) vide order dated 27/12/2024 on the ground that the appeal was not maintainable. The relevant portion of the order

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

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

DY. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SMT. SARITA NAINWANI, PROP. M/S. BHOLA PHARMA, FAIZABAD

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

ITA 36/LKW/2021[2011-12]Status: DisposedITAT Lucknow17 Aug 2022AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 The Dy. Cit V. Smt. Sarita Nainwani Circle, Faizabad Prop. M/S Bhola Pharma 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Assessment Year: 2011-12 Smt. Sarita Nainwani V. The Income Tax Officer-Ii Prop. M/S Bhola Pharma Faizabad 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Department By: Shri Harish Gidwani, D.R. Assessee By : Shri P. K. Kapoor, C.A. Date Of Hearing: 25 07 2022 Date Of Pronouncement: 17 08 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 143(3)Section 40A(3)

condone the delay. 4. The Revenue has raised the following Grounds of Appeal: 1. The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.1,76,12,585/- ignoring the facts brought out by the Assessing Officer that the assessee has made cash payments to parties on a regular basis, thus violating the provisions

THE SUB-REGISTRAR,HAMIRPUR vs. DI (INTELLIGENCE & CRIMINAL INVESTIGATION, KANPUR

In the result, both the appeals filed by the aforesaid two different assessee's in ITA No

ITA 251/LKW/2018[2016-17]Status: DisposedITAT Lucknow18 Oct 2022AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar**

Section 246A(1)(q)Section 271Section 271FSection 274Section 285B

delay of 364 days till actual filing of AIR information by assessee for financial year 2014- 15(assessment year 2015-16), on 02/12/2016. 2. The assessee, being aggrieved by penalty order dated 23.03.2017 passed by Assessing Officer levying penalty of Rs. 191400 u/s 271FA against the assessee, has filed first appeal with Tribunal on 4th April, 2018, which itself

THE SUB- REGISTRAR,HAMIRPUR vs. DI (INTELLIGENCE & CRIMINAL INVESTIGATION, KANPUR

In the result, both the appeals filed by the aforesaid two different assessee's in ITA No

ITA 250/LKW/2018[2014-15]Status: DisposedITAT Lucknow18 Oct 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar**

Section 246A(1)(q)Section 271Section 271FSection 274Section 285B

delay of 364 days till actual filing of AIR information by assessee for financial year 2014- 15(assessment year 2015-16), on 02/12/2016. 2. The assessee, being aggrieved by penalty order dated 23.03.2017 passed by Assessing Officer levying penalty of Rs. 191400 u/s 271FA against the assessee, has filed first appeal with Tribunal on 4th April, 2018, which itself

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

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

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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 and COs before us, was filed from assessee’s side

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

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

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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 and COs before us, was filed from assessee’s side

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

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

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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 and COs before us, was filed from assessee’s side

THE SUB-REGISTRAR,KUSHINAGAR vs. DIRECTOR OF INCOME TAX (I & CI), LUCKNOW

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

ITA 241/LKW/2019[2011-12]Status: DisposedITAT Lucknow05 Apr 2022AY 2011-12

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

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 246Section 246ASection 246A(1)(q)Section 271FSection 271f

condone the delay and admit this appeal for hearing. - 3. As per the ld. Counsel for the assessee, the issue is as to whether appeal before the ld. CIT(A) is maintainable against the penalty levied under section 271FA of the Income Tax Act, 1961, for failure to furnish annual information return. The ld. CIT(A) says that the subject