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

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

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

253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits

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

253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits

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

253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits

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

6 days in filing of this appeal. The learned D.R. for Revenue expressed no objection to condonation of delay in filing of the appeal. In view of the foregoing and having regard to section 253(3) of the I. T. Act, the delay in filing of the appeal is condoned and the appeal is admitted. (C

KAPIL KHANDELWAL,BAREILLY, UTTAR PRADESH vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, BAREILLY , BAREILLY, UTTAR PRADESH

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 Kapil Khandelwal, Vs. Asstt. Commissioner Of 56, Moar Kothi, Gangapur, Bareilly Income Tax, Circle-I, Bareilly Pan: Aiypk4908M (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 27.02.2026 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, Wherein The Ld. Cit(A) Has Confirmed The Penalty Levied Upon The Assessee Under Section 271(1)(C) By The Ld. Ao On 17.03.2022 & Dismissed The Appeal Of The Assessee For The A.Y. 2015-16. The Grounds Of Appeal Are As Under: - “1. Because Requisite Satisfaction For Levy Of Penalty U/S 271(1)(C) If The Income Tax Act 1961 Was Not Recorded In The Regular Assessment Order Dated 22.12.2017 Passed A/S 100%, Therefore, Penalty Proceedings Got Wholly Vitiated & Consequently, The Id. "Cit(A)" Ought To Have Quashed The Penalty Order Dated 17.03.2022, Being Illegal, Bad-In-Law & Without Jurisdiction 2. Because The Show Cause Notice For Levy Of Penalty Under Section 271(1)(C) Of The Act Did Not Specify Under Which Limb Penalty Was Sought To Be Imposed I.E.. Whether On Account Of Concealment Of Income Or For Furnishing Inaccurate Particulars Of Income & Consequently, The Penalty Order Dated 17.03.2022 Passed By Faceless Assessing Officer Deserved To Be Quashed.

6. Aggrieved, the assessee is in appeal before us. At the very outset, it is noticed that the appeal is delayed by 183 days. Sh. P.K. Kapoor, C.A. (hereinafter referred to as the ld. AR) drew our attention to a condonation application under section 253(5) of the Income Tax Act by the assessee and an affidavit in which

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C) I.T.A. No.356/Lkw/2020 and I.T.A. No.357/Lkw/2020 The appeal filed by the assessee vide I.T.A. No.356/Lkw/2020 is beyond the time prescribed u/s 253(3) of the Act. In the petition filed by the assessee for condonation of delay, it is stated that there is no limitation in view of order of Hon'ble Supreme Court, dated 23/03/2020 taking cognizance for extension

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C) I.T.A. No.356/Lkw/2020 and I.T.A. No.357/Lkw/2020 The appeal filed by the assessee vide I.T.A. No.356/Lkw/2020 is beyond the time prescribed u/s 253(3) of the Act. In the petition filed by the assessee for condonation of delay, it is stated that there is no limitation in view of order of Hon'ble Supreme Court, dated 23/03/2020 taking cognizance for extension

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

C) I.T.A. No.356/Lkw/2020 and I.T.A. No.357/Lkw/2020 The appeal filed by the assessee vide I.T.A. No.356/Lkw/2020 is beyond the time prescribed u/s 253(3) of the Act. In the petition filed by the assessee for condonation of delay, it is stated that there is no limitation in view of order of Hon'ble Supreme Court, dated 23/03/2020 taking cognizance for extension

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

C. A.\nRevenue by\nShri R. K. Agarwal, CIT (D.R.)\nORDER\nPER ANADEE NATH MISSHRA:Α.Μ.\n(A) These are the cross appeals filed by the assessee and Revenue for the\n assessment year 2017-18 against the impugned appellate order dated\n29/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1063656488(1)\nlearned Commissioner of Income Tax (Appeals) [“CIT(A)" for short]. The\noriginal

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)

C. A.\nRevenue by\nShri R. K. Agarwal, CIT (D.R.)\n\nORDER\n\nPER ANADEE NATH MISSHRA:Α.Μ.\n(A) These are the cross appeals filed by the assessee and Revenue for the\n assessment year 2017-18 against the impugned appellate order dated\n29/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1063656488(1)\n\nlearned Commissioner of Income Tax (Appeals

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

253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

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

C) I.T.A. No.356/Lkw/2020 and I.T.A. No.357/Lkw/2020\nThe appeal filed by the assessee vide I.T.A. No.356/Lkw/2020 is\nbeyond the time prescribed u/s 253(3) of the Act. In the petition filed by\nthe assessee for condonation of delay, it is stated that there is no limitation\nin view of order of Hon'ble Supreme Court, dated 23/03/2020 taking\ncognizance for extension

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

In the result, appeals vide I

C) I.T.A. No.356/Lkw/2020 and I.T.A. No.357/Lkw/2020\n\nThe appeal filed by the assessee vide I.T.A. No.356/Lkw/2020 is\nbeyond the time prescribed u/s 253(3) of the Act. In the petition filed by\nthe assessee for condonation of delay, it is stated that there is no limitation\nin view of order of Hon'ble Supreme Court, dated 23/03/2020 taking\ncognizance

LALJI YADAV,LUCKNOW vs. INCOME TAX OFFICER- 6(2), LUCKNOW

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

253(3) of IT Act. The appellant assessee\nhas filed application for condonation of delay. The application for\ncondonation of delay is supported by an affidavit of the assessee.\nThe Ld. Sr. Departmental Representative for Revenue did not\nexpress any objection to the delay being condoned. Being\nsatisfied with the reasons stated in application seeking\ncondonation of delay in filing