JEDY TAPES PVT. LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, LUCKNOW

In the result, both the appeals stand partly allowed, as indicated

Bench: Shri. A. D. Jain & Shri T. S. Kapoorin Ita No.568 & 569/Lkw/2019 Assessment Year: 2013-14 & 2014-15 Jedy Tapes Private Limited Dcit 16/1A. Abdul Hamid Street Cc-Ii 5Th Floor, Kolkata Lucknow West Bengal Tan/Pan:Aaacj8642E (Applicant) (Respondent) Appellant By: Smt. Priyanka Ajit Saria, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 24 03 2021 Date Of Pronouncement: 24 05 2021 O R D E R

section 271(1)(c) of the I.T. Act was dismissed by the ld. CIT(A) by virtue of the impugned order dated 16.8.2019, holding it to be time- barred by 836 days of limitation and no sufficient cause having been made out for condonation of the delay. 2. The assessee is in appeal before us. 3. Challenging the order under

RAJIV KUMAR,SHAHJAHANPUR vs. ITO-1(5) SHAHJAHANPUR-2, SHAHJAHANPUR

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

Bench: Shri Anadee Nath Misshrarajiv Kumar V. Ito-1(5) 17 Rajeev Traders, Tiraha Aaykar Bhawan, Nh-24, Bajar, Powayan, Shahjahanpur- Bareilly Mod, 242401. Shahjahanpur. Pan: Aivpg8841Q (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

274/- declared in VAT return. 5 The Commissioner of Income Tax (Appeal) has erred in law and on facts in passing appellate order which is contrary to the facts and law. 6 The appellant craves leave to add, amend, alter or withdraw any grounds of appeal or raise any new ground appeal during the pendency of appeal.” 1A. This appeal

DISTRICT COOPERATIVE BANK LIMITED, SHAHJAHANPUR,SHAHJAHANPUR vs. ADDL/JDIT (I & CI), LUCKNOW

In the result, both appeals in ITA Nos

delay in filing the appeal for the A.Y. 2021-22 is condoned and both appeals are taken up for hearing. 3. The facts of the case are that in assessment year 2018-19, the assessee failed to file statement of financial transactions under SFT Codes- 001, 002 and 005 for the F.Y. 2018-19. Thereafter, a notice under section

DISTRICT COOPERATIVE BANK LIMITED, SHAHJAHANPUR,BSHAHJAHANPUR vs. ADDL / JDIT (I & CI), LUCKNOW

In the result, both appeals in ITA Nos

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

delay in filing the appeal for the A.Y. 2021-22 is condoned and both appeals are taken up for hearing. 3. The facts of the case are that in assessment year 2018-19, the assessee failed to file statement of financial transactions under SFT Codes- 001, 002 and 005 for the F.Y. 2018-19. Thereafter, a notice under section

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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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

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:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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

MADAN LAL JAIN,KANPUR vs. ITO WARD 1(1)(2), KANPUR

In the result, these appeals in ITA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

condonation for delay shall be filed at this time of hearing of appeal. 2. That the order of ld. cit(a) is in gross violation of principal of natural justice. 3. That the notice issued u/s. 274 r.w.s 271(1)(c) of the IT. Act, 1961 is defective and without jurisdiction as being issued without specific limb. 4. Because

MADAN LAL JAIN,KANPUR vs. ITO WARD 1(1)(2), KANPUR

In the result, these appeals in ITA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

condonation for delay shall be filed at this time of hearing of appeal. 2. That the order of ld. cit(a) is in gross violation of principal of natural justice. 3. That the notice issued u/s. 274 r.w.s 271(1)(c) of the IT. Act, 1961 is defective and without jurisdiction as being issued without specific limb. 4. Because

SHRI MADAN LAL JAIN,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 (NOW ITO-1(2)), KANPUR

In the result, these appeals in ITA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

condonation for delay shall be filed at this time of hearing of appeal. 2. That the order of ld. cit(a) is in gross violation of principal of natural justice. 3. That the notice issued u/s. 274 r.w.s 271(1)(c) of the IT. Act, 1961 is defective and without jurisdiction as being issued without specific limb. 4. Because

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW., LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that