WAKEEL AHAMAD,BAREILLY vs. INCOME TAX OFFICER-2(3), BAREILLY

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshraassessment Year: 2010-11 Mr Wakeel Ahamad Income Tax Officer-2(3) V. Sheeshgarh, Meerganj, Bareilly, Aayakar Bhawan, C.R. Uttar Pradesh-243505. Building, Kamla Nehru Marg, Civil Lines, Bareilly, (Up)-243001. Pan:Ajcpa9737B (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

35 (i.e., form of appeal). The Commissioner of Income-tax (Appeals) can condone the delay in filing the appeal if genuine reason exists for delay. No doubt, the CIT (A) one should be liberal in dealing with the application for condonation of delay. However, one must at the same time keep in mind that condoning of the delay should

KRISHI UTPADAN MANDI SAMITI, RURA,RURA, KANPUR DEHAT vs. CPC, BANGALORE ITO (EXEMPTION), KANPUR

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

Bench: Shri Anadee Nath Misshra

condone the delay. 4.5 Further, the provisions of Section 249(3) lay down that an appeal may be admitted after the expiration of the said period, if the CIT(A) is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. In this case the appellant should have filed the appeal against order

SANT HARAJINDAR SINGH,PILIBHIT vs. INCOME TAX OFFICERITO-2(4), PILIBHIT-1, PILIBHIT

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrasant Harajindar Singh V. Income Tax Officer-2(4), Trilok Singh Santpipariya Pilibhit-1 Karam Puranpur, Pilibhit, Uttar Income Tax Office, Near Pradesh-262122. Lic Office, Awas Vikas Colony, Pilibhit, Uttar Pradesh-262001. Pan:Dlmps4218F (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) Date Of Hearing: 04 08 2025 Date Of Pronouncement: 07 08 2025 O R D E R

condonation of delay in Column 15 of Form 35, which are reproduced as under: “Your appellant is an Individual and has become SADHU since the year 1980. He has set up his Ashram at Village Mandali in Mehsana and is trustee of Namami Satguruswami Trust. On the basis of the information available on the Insight portal disseminated, the case

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

condonation of delay occurred in instituting the appeal before Ld. first appellate authority and request seeking remand of matters therefore and subject to rule 18 of ITAT Rules, 1983 perused the material placed on record. We note that the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act was passed on 28/03/2022 & whereas penalty u/s 271AAC

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

condonation of delay occurred in instituting the appeal before Ld. first appellate authority and request seeking remand of matters therefore and subject to rule 18 of ITAT Rules, 1983 perused the material placed on record. We note that the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act was passed on 28/03/2022 & whereas penalty u/s 271AAC

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)

condonation of delay in filing First Appeal. The action of the Ld. CIT(A) is violative of the principles of natural justice and without considering the peculiar facts of the case and grievous loss caused to the Appellant on account of technical errors. 3. Because the Ld. CIT(A) has erred in computing the period of delay in filing First

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

condonation of delay in filing appeal. FINDING 1. The penalty order in this case was passed on 27/09/2016 by the AO and appellant filed the appeal on 18/02/2019 after 836 days of penalty order. The appellant in the affidavit dated 18-02-2019 contended as under: Page 5 of 8 "...3. That the penalty order for the assessment year

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

condonation of delay in filing appeal. FINDING 1. The penalty order in this case was passed on 27/09/2016 by the AO and appellant filed the appeal on 18/02/2019 after 836 days of penalty order. The appellant in the affidavit dated 18-02-2019 contended as under: Page 5 of 8 "...3. That the penalty order for the assessment year

HARDOI DISTRICT CANE GROWERS CO-*OPERATIVE SOCIETY LIMITED,LAKHIMPUR KHERI vs. ITO-3(2),, HARDOI-1

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Hardoi District Cane Growers V. The Ito 3(2) Co-Operative Society Ltd. Hardoi Ayyubi Chamber, Raniganj Lakhimpur Kheri Tan/Pan:Aabah4032R (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

section 80P(2)(a)(iii) of the Act at Rs.34,50,823/-. 3. Aggrieved, the assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed on account of the fact that there was a delay of 40 days in filing of appeal before the NFAC and no application for condonation of delay

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri T. S. Kapoor

condoned the delay in filing the appeal and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 4 7. The ld. DR submitted that the assessee has declared long term capital gain on the sale of little known penny stocks, the prices of which

M/S. VANI SYSTEMS PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER- 6(4), LUCKNOW

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

section 143(3) passed on 3.12.2018. The grounds of appeal are as under: - “1. 01. Because the CIT(A) has erred on facts and in law in upholding addition of Rs.1,01,54,023/- being addition made on account of investment in Fixed Assets, the addition is contrary to facts, bad in law and be deleted. 02. Because

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

delay of 115 days in filing the present appeal is condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised

INCOME TAX OFFICER-1(3), KANPUR vs. SHRI RAJ KUMAR AGARWAL, KANPUR

In the result, both the appeals of the Revenue are dismissed

Bench: Shri T.S. Kapoor

condone the delay in filing the appeals and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. 7. The ld. DR submitted that the assessee has raised long term capital gain on the sale of little known penny stocks, the prices of which were manipulated with the help of certain

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

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

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

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

section 69A of Income-tax Act, 1961, cash deposited in Bank Rs.1,00,000/- out of past savings, Rs.3,13,816/- received from Mr. O.P. Yadav as advance against sale of plot and Rs.12,44,000/- received as cash marriage gifts on the occasion of marriage from various persons. The addition made without considering the nature of receipt of income

MS. HARDEEP KAUR,LAKHIMPUR KHERI vs. INCOME TAX OFFICER, RANGE -3(4), LAKHIMPUR KHERI

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoorassessment Year:2017-18

delay was condoned and Learned counsel for the assessee was asked to proceed with his arguments. 3. Learned counsel for the assessee submitted that the assessee is in transport business and is also earning income from agriculture and has been filing the return of income for the last more than 10 years and the returns are being filed under

DARYABAD CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED,BARABANKI vs. THE ADDL./JOINT/DEPUTY/ACIT, NFAC

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Daryabad Co-Operative Cane V. The Addl/Joint/Dy. Acit Development Union Limited Nfac Daryabad, Ram Sanehi Ghat Delhi Barabanki Tan/Pan:Aaaad4943N (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 23 04 2025 Date Of Pronouncement: 24 04 2025 O R D E R

condoning the delay of 159 days in filing of Appeal and in doing so fail to consider that the Assessee has reasonably explained the cause for delay in filing of the appeal. Without prejudice to above (2) That the reopening is bad in law in as much as the sanction accorded u/s 151 is improper and without considering the provisions