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10 results for “condonation of delay”+ Section 282(1)clear

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Amritsar69Mumbai62Jaipur52Delhi48Chennai46Pune46Panaji39Bangalore31Chandigarh29Kolkata29Hyderabad25Ahmedabad22Cochin14Indore13Lucknow10Rajkot10Raipur7Agra6Nagpur6Visakhapatnam6Jodhpur4Cuttack4Surat3SC2Allahabad2Patna2Varanasi1Guwahati1

Key Topics

Section 14A40Addition to Income7Disallowance6Section 684Limitation/Time-bar4Section 2503Section 80P3Section 143Exemption

NARENDRA SINGH BISHT,GOMTINAGAR vs. ACIT- 1, LUCKNOW-NEW, LUCKNOW

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

ITA 63/LKW/2025[2017-18]Status: DisposedITAT Lucknow31 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.63/Lkw/2025 ननिाारण वर्ा/ Assessment Year: 2017-18 Narendra Singh Bisht V. Acit-1, Lucknow New 123, Khargapur, Gomtinagar, Aayakar Bhawan, Ashok Malesemau, Uttar Pradesh- Marg, Lucknow-226001. 226010. Pan:Aljpb0987D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Ashwani Jaiswal, C.A. प्रत्यर्थी कक और से /Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 11 2025 घोर्णा कक तारीख/ Date Of 30 12 2025 Pronouncement:

For Appellant: Shri Ashwani Jaiswal, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 142(1)Section 144Section 282Section 68

1) by the Assessing Officer on the assessee as per the provisions of section 282 as alleged in the assessment order, the I assessment framed under section 144 of the Act is bad in law, be quashed. 3. Because the Assessing Officer has erred on facts and in law in adding a sum of Rs.33,70,000/- under section

3
Deduction3
Section 142(1)2
Section 1442

M.K. WOOD TRADING CORPORATION,LUCKNOW vs. DCIT/ACIT-1, LUCKNOW

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

ITA 504/LKW/2025[2020-21]Status: DisposedITAT Lucknow31 Dec 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 M. K. Wood Trading Corporation V. The Dcit/Acit-1 10, Basha Khera Lucknow New Takrohi, Indira Nagar Lucknow (U.P) Tan/Pan:Aarfm2443G (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.08.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Was A Partnership Firm Engaged In The Business Of Timber Products. The Assessee Filed Its Return Of Income For The Year Under Consideration On 10.12.2020 Declaring A Total Income Of Rs.54,030/-. The Case Of The Assessee Was Selected For Scrutiny Assessment And, Accordingly, The Assessing Officer (Ao) Issued Statutory Notices To The Assessee. However, There Was No Response From The Side Of The Assessee. The Ao Finally Issued Show Cause Notice Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) Dated 21.3.2022, Vide Which The Ao

For Respondent: Shri R.R.N. Shukla, D.R
Section 143(3)Section 144Section 144BSection 68

1. Because the CIT(A) has erred on facts and in law in dismissing the appeal ex-parte for the reasons of non- compliance by the assessee to the notices issued, the assessee being prevented by the sufficient and reasonable ITA No.504/LKW/2025 Page 5 of 9 cause in as much as none of the notice issued could reach the assessee

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 229/LKW/2020[2011-12]Status: DisposedITAT Lucknow16 May 2025AY 2011-12

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 588/LKW/2019[2014-15]Status: DisposedITAT Lucknow16 May 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 485/LKW/2019[2013-14]Status: DisposedITAT Lucknow16 May 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 587/LKW/2019[2012-13]Status: DisposedITAT Lucknow16 May 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 227/LKW/2020[2011-12]Status: DisposedITAT Lucknow16 May 2025AY 2011-12

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

ITA 34/LKW/2021[2013-14]Status: DisposedITAT Lucknow28 Apr 2025AY 2013-14

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

For Appellant: Sh. Jagat Narayan Shukla, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT (DR)
Section 14Section 250Section 80P

delay in filing of any of the appeals is condoned and all the appeals are being taken up for adjudication. 3. The facts of the case, in ITA No.243/Lkw/2020, are that the same was picked up for scrutiny on account of large deduction claimed under Chapter VI-A. During the course of assessment proceedings, the ld. AO noted that

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

ITA 247/LKW/2020[2014-15]Status: DisposedITAT Lucknow28 Apr 2025AY 2014-15

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

For Appellant: Sh. Jagat Narayan Shukla, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT (DR)
Section 14Section 250Section 80P

delay in filing of any of the appeals is condoned and all the appeals are being taken up for adjudication. 3. The facts of the case, in ITA No.243/Lkw/2020, are that the same was picked up for scrutiny on account of large deduction claimed under Chapter VI-A. During the course of assessment proceedings, the ld. AO noted that

INCOME TAX OFFICER, GONDA vs. M/S COOPERATIVE CANE DEVELOPMENT UNION LTD, BALRAMPUR, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

ITA 243/LKW/2020[2014-2015]Status: DisposedITAT Lucknow28 Apr 2025AY 2014-2015

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

For Appellant: Sh. Jagat Narayan Shukla, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT (DR)
Section 14Section 250Section 80P

delay in filing of any of the appeals is condoned and all the appeals are being taken up for adjudication. 3. The facts of the case, in ITA No.243/Lkw/2020, are that the same was picked up for scrutiny on account of large deduction claimed under Chapter VI-A. During the course of assessment proceedings, the ld. AO noted that