M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

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

250 of the Income Tax Act for the assessment years 2018-19 and 2020-21 dated 11.10.2022 and 7.10.2022, respectively. In both cases, the ld. CIT(A) has dismissed the appeals of the assessee against the orders passed by the ld. AO under section 154 r.w.s. 143(1) for the assessment year 2018-19 and under section 143(1

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

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

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

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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

250 dated 27-8-2020\n450-451\n9.\nCopy of Submissions filed before CIT(Appeals)\n452-476\n(A.3) Written submissions were filed from Revenue side, relevant portion of\nwhich is reproduced as under:\nBEFORE THE HON'BLE.. MEMBERS\nINCOME TAX APPELLATE TRIBUNAL\nA-BENCH, LUCKNOW\nIn the case of\n: M/s. APCO Infratech (P) Ltd.\nAppeal

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

In the result, appeals vide I

250 dated 27-8-2020\n450-451\n9.\nCopy of Submissions filed before CIT(Appeals)\n452-476\n\n(A.3) Written submissions were filed from Revenue side, relevant portion of\nwhich is reproduced as under:\n\nBEFORE THE HON'BLE.. MEMBERS\nINCOME TAX APPELLATE TRIBUNAL\nA-BENCH, LUCKNOW\n\nIn the case of\nAppeal No\n Assessment Year\nDate

LALJI YADAV,LUCKNOW vs. ITO-1(2), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Lalji Yadav, Vs. Ito-1(2), 3/152A, Vivek Khand, Gomti Lucknow (New) Nagar, Lucknow, U.P.-226010 Pan:Aakpy2220J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 06.05.2025 Date Of Pronouncement: 18.07.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Confirming The Penalty Levied Under Section 272A(1)(D) Levied By The Ito, Ward-9(1)(1), Lucknow Dated 27.01.2022. The Grounds Of Appeal Are As Under:- “1. Because The Assessment Order Dated 10.12.2019 Passed U/S 144 Of The Income Tax Act, 1961, Giving Rise To The Penalty Proceedings U/S 272A(1)(D) Of The Act, Has Been Set Aside By The Hon'Ble Income Tax Appellate Tribunal, Lucknow Bench 'A' Vide Order Dated 13.11.2024 Passed In Ita No. 448/Lkw/2024, Restoring The Matter To The Assessing Officer For Passing The Assessment Order Afresh, The Impugned Order Dated 09.10.2024 Passed By Ld. "Cit(A)" As Well As Penalty Order U/S 272A(1)(D) Do Not Survive & Consequently The Order Passed By The Lower Authorities Deserve To Be Set Aside. 2. Because The Order Appealed Against Is Contrary To Facts, Law & Principles Of Natural Justice. 3. The Appellant Craves Leave To Add, Delete Or Modify Any Of The Grounds Before Or At The Time Of Hearing Of Appeal.”

250 of the Income Tax Act, 1961 confirming the penalty levied under section 272A(1)(d) levied by the ITO, Ward-9(1)(1), Lucknow dated 27.01.2022. The grounds of appeal are as under:- “1. BECAUSE the assessment order dated 10.12.2019 passed u/s 144 of the Income Tax Act, 1961, giving rise to the penalty proceedings u/s 272A(1

PREM CHAND YADAV,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX-1, LUCKNOW - NEW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2017-18 Prem Chand Yadav V. The Acit-1 1/374, Sector 1 Lucknow Gomti Nagar Extension Gomti Nagar, Lucknow Pan:Abqpy1283Q (Appellant) (Respondent) Appellant By: None Respondent By: Dr Preeti Singh, D.R. Date Of Hearing: 01 07 2024 Date Of Pronouncement: 02 07 2024 O R D E R

condone the delay and admit this appeal for hearing. 5. The brief facts of the case are that the assessee is an individual and derives income from business. The assessee filed his return of income for the year under consideration declaring a total income of Rs.66,87,140/-. The Assessing Officer completed the assessment under section

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

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

250 of the Income Tax Act, 1961 on 16.05.2024, wherein the ld. CIT(A) has dismissed the appeal assessee against the orders of the Assessing Officer under section 143(1) that passed for the A.Y. 2013-14 on 15.06.2020. The grounds of appeal are as under:- “1. 1 Because the order passed by Ld. CIT(A) is contrary to facts

WSG VENTURE PVT. LTD.,KANPUR vs. DCT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2022-23 Wsg Venture Pvt. Ltd., Vs. The Dcit, 1-59, Mig, Word Bank Barra, Circle 2(1)(1), Kanpur Kanpur-208027 Pan:Aaccw7342L (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 29.05.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal By The Assessee Against The Order Of The Ld. Pcit-1, Kanpur Passed Under Section 119 Of The Income Tax Act, 1961 On 5.12.2024 Refusing To Condone The Delay In Filing The Income Tax Return For The Assessment Year 2022-23 With The Claimed Refund Of Rs. 10,000/-. The Grounds Of Appeal Are As Under:- “01. That Due To Mistake Of Counsel, The Itr For The Ay 2022-23 Could Not Be Filed Of The Assessee Company, Whereas The Certificate Of The Counsel Was Also Filed, But Ignore The Same & Rejected The Petition Moved U/S.119(2)(B) Of The Act, Which Action Of The Pr. Cit Is Contrary To Fact & Be Quashed. 02. That The Order Passed By The Pr. Cit U/S.119 Of The Income Tax Act Reject The Petition For Condonation Of Delay Moved U/S.119(2)(B) Of The Act Is Not Lawful, Bad In Law, Be Quashed. 03. That The Pr. Cit As Well As Cpc Has Erred On Facts & In Law In Arbitrarily Rejecting The Petition Of The Assessee Company To Rectify The Return Of Income, Which Should Ought To Have Done. A.Y. 2022-23 Wsg Venture Pvt. Ltd. 04. That The Order Passed By The Pr. Cit U/S 119 Dated 05.12.2024 Is Erroneous, Misconceived, Contrary To Facts, Bad In Law & Be Modified.”

condonation of delay moved u/s.119(2)(b) of the Act is not lawful, bad in law, be quashed. 03. THAT the Pr. CIT as well as CPC has erred on facts and in law in arbitrarily rejecting the petition of the assessee company to rectify the return of income, which should ought to have done. A.Y. 2022-23 WSG Venture

CENTRAL METHODIST CHURCH,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is dismissed

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

250 of the Income Tax Act, dismissing the appeal of the assessee against the order passed by the ld. Assessing Officer under section 143(1) on 31.03.2023. The grounds of appeal are as under:- “01. Because the CIT (A) has erred on facts and in law in dismissing the appeal of the assessee overlooking the issue of condonation of delay

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

250 dated 27-8-2020\n450-451\n\n9.\nCopy of Submissions filed before CIT(Appeals)\n452-476\n\n(A.3) Written submissions were filed from Revenue side, relevant portion of\nwhich is reproduced as under:\n\nBEFORE THE HON'BLE.. MEMBERS\nINCOME TAX APPELLATE TRIBUNAL\nA-BENCH, LUCKNOW\nIn the case of\nAppeal No\n Assessment Year\nDate

RAKESH RAWAT,LUCKNOW vs. ITO-4(1),, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

250 of the Income Tax Act [‘the Act’ hereinafter] which respective arising out of order of assessment passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act and order of penalty passed u/s 271AAC of the Act anent to assessment year 2017-18 [‘AY’ hereinafter]. ITAT-Lucknow Page 1 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383

RAKESH RAWAT,LUCKNOW vs. ITO-4(1), , LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

250 of the Income Tax Act [‘the Act’ hereinafter] which respective arising out of order of assessment passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act and order of penalty passed u/s 271AAC of the Act anent to assessment year 2017-18 [‘AY’ hereinafter]. ITAT-Lucknow Page 1 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383

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:-

250 of the Income Tax Act, 1961 on 21.09.2023. The grounds of appeal preferred are as under:- “1.That the Id. CIT(A) has erred in dismissing the appeal without considering the reason for delay beyond control of the appellant. 2. That the Id. CIT(A) has erred in not considering the reason for delay that the appeal is filed delayed