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8 results for “condonation of delay”+ Section 246A(1)clear

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Delhi163Indore83Pune77Chennai68Mumbai61Raipur50Bangalore46Panaji32Cochin25Kolkata22Ahmedabad20Chandigarh18Jaipur14Nagpur13Visakhapatnam12Patna11Jodhpur10Hyderabad10Amritsar9Lucknow8Cuttack3Agra2Dehradun2Surat2Varanasi2Allahabad1Rajkot1Jabalpur1Telangana1Guwahati1Karnataka1

Key Topics

Section 271F20Section 14715Section 246A6Section 285B6Section 2715Section 246A(1)(q)4Penalty4Section 143(2)3Section 143(3)

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

246A(1)(q) of the 1961 Act.* *Thus, under these circumstances as narrated above, we are setting aside appellate order passed by ld. CIT(A) as not sustainable in the eyes of the law and restore the matter back to the file of ld. CIT(A) for fresh adjudication of all the grievances/grounds of appeal raised by the assessee

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

3
Reassessment3
Addition to Income2

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

246A(1)(q) of the 1961 Act.* *Thus, under these circumstances as narrated above, we are setting aside appellate order passed by ld. CIT(A) as not sustainable in the eyes of the law and restore the matter back to the file of ld. CIT(A) for fresh adjudication of all the grievances/grounds of appeal raised by the assessee

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. 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

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

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

RAJ MANI YADAV,LUCKNOW vs. ITO-3(3), LUCKNOW

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

ITA 382/LKW/2024[2017-18]Status: DisposedITAT Lucknow30 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Raj Mani Yadav V. The Income Tax Officer 3(3) D-124, Harihar Nagar Lucknow Indira Nagar, Lucknow Tan/Pan:Bcopr2293D (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 07 08 2024 Date Of Pronouncement: 30 08 2024 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 31.10.2023, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2017-18. 2. The Brief Facts Of The Case Are That The Assessee, A Salaried Person, E-Filed His Return Of Income For Assessment Year 2017-18 On 1.8.2017, Declaring A Total Taxable Income Of Rs.2,87,850/-. Subsequently, The Case Was Selected For Limited Scrutiny Through Cass & The Assessing Officer Completed The Assessment, Assessing The Total Income Of The Assessee At Rs.19,45,850/- By Making Addition Under Section 69A Read With Section 115Bbe Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) At Rs.16,58,000/- On Account Of Unexplained Cash Deposited During Demonetization. 3. Aggrieved, The Assessee Preferred An Appeal Under Section 246A Of The Act Before The Ld. Cit(A), Lucknow-1 On 18.12.2019. Later On, The Appeal Migrated To Nfac, Who Vide Its

For Appellant: None (Adjournment application)For Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 115BSection 246ASection 69A

246A of the Act before the ld. CIT(A), Lucknow-1 on 18.12.2019. Later on, the appeal migrated to NFAC, who vide its ITA No.382/LKW/2024 Page 2 of 4 impugned order dated 31.10.2023 dismissed assessee’s appeal for want of prosecution by the assessee. 4. Now, the assessee has approached this Tribunal challenging the action of the NFAC by raising

M/S DISTRICT CO-OPERATIVE BANK LTD.,BARABANKI vs. JOINT DIRECTOR OF INCOME TAX (I& CI ), LUCKNOW

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 682/LKW/2018[2017-18]Status: DisposedITAT Lucknow26 Dec 2024AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 246ASection 271Section 271F

1) of Section 246A of the I. T. Act, which provides that an appeal against order imposing penalty under Chapter-XXI would lie with CIT(A). It has also been noticed that the assessee has submitted an application, received by the Registry of this office on 16/12/2024, in which request has been made by the assessee for permission to withdraw