VIL LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 5 of the limitation act, 1963. The hon'ble Apex Court is of the view that the law of limitation is founded on public policy. The idea behind the law of limitation is not to destroy the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The objection

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

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

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

condone the delay. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

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

condone the delay. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

section 5, Courts should adopt a pragmatic approach and expression ‘sufficient cause’ should receive liberal construction keeping in mind that principal of advancing substantial justice is of prime importance - Held, yes - Whether a distinction must be made between a case where delay is inordinate and a case where delay is of a few days and where assessee appeals for condonation

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

5) cannot be pressed into service for reading a limitation of the\ndeduction under sub-section (1) only to 'business income'. An attempt\nwas made by the learned Senior Counsel for the Revenue to rely on\nthe phrase 'derived ... from' in Section 80-IA (1) of the Act in respect\nof his submission that the intention of the legislature

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

In the result, appeals vide I

5) cannot be pressed into service for reading a limitation of the\ndeduction under sub-section (1) only to 'business income'. An attempt\nwas made by the learned Senior Counsel for the Revenue to rely on\nthe phrase 'derived ... from' in Section 80-IA (1) of the Act in respect\nof his submission that the intention of the legislature

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

Section 249(3)of the Act is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right, but has to Satisfy the FAA by explaining the sufficient cause for the delay. Page 4 of 7 v. Just because there is merit in the appeal filed by the assessee, any amount

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

condonation of the delay in filing of the appeal, the present appeal is dismissed as not maintainable.” (A.1) In the aforesaid appellate order, the learned CIT(A) observed that the appellant had not made any submissions for justifying substantial delay in filing of the appeal. The relevant discussion is at paragraphs 4 to 4.6 of the aforesaid order of learned

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

4. The Ld. CIT-DR strongly opposing the petition filed by the assessee for condonation of delay submitted that there is no merit in the petition filed by the assessee and also affidavit filed by the assessee. Therefore, the delay should not be condoned. 5. We have heard both the sides and gone through the contents of petition filed

DEPUTY COMMISSIONER OF INCOME TAX -(EXEMPTION), LUCKNOW vs. M/S U.P HINDI SANSTHAN, LUCKNOW

In the result, both appeals are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 M/S. U.P. Hindi Sansthan. Commissioner Of Income V. 6, Hindi Sansthan, Mg Road, Tax (Exemptions) Hazratganj, Lucknow-226001. T.C. 46V, 5Th Floor, Upsidc Ltd, Vibhuti Khand, Gomti Nagar, Lucknow-226010. Pan:Aaaau1297Q (Appellant) (Respondent) Assessment Year: 2016-17 Dy. Commissioner Of Income V. M/S. U.P. Hindi Sansthan. Tax (Exemptions) 6, Hindi Sansthan, Mg T.C. 46V, 5Th Floor, Upsidc Ltd, Road, Hazratganj, Lucknow- Vibhuti Khand, Gomti Nagar, 226001. Lucknow-226010. Pan:Aaaju0103A (Appellant) (Respondent) Appellant By: Shri Hariom Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 12 11 2024 Date Of Pronouncement: 20 11 2024 O R D E R

Condonation of Delay filed before CIT(Exemption) Lucknow with Resolution and Copy of Form 10 4 Copy of CIT Order for Rejecting Connotation of Delay 5 Copy of Order of CIT Appeal (4) dated 15.02.2019 6 Copy of Circular 7/2018 5. At the time of hearing before us, the Assessee was represented by Shri Hariom Rastogi, C.A. and Revenue

M/S U.P HINDI SANSTHAN,LUCKNOW vs. COMMISSIONER OF INCOME TAX -(EXEMPTION), LUCKNOW

In the result, both appeals are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 M/S. U.P. Hindi Sansthan. Commissioner Of Income V. 6, Hindi Sansthan, Mg Road, Tax (Exemptions) Hazratganj, Lucknow-226001. T.C. 46V, 5Th Floor, Upsidc Ltd, Vibhuti Khand, Gomti Nagar, Lucknow-226010. Pan:Aaaau1297Q (Appellant) (Respondent) Assessment Year: 2016-17 Dy. Commissioner Of Income V. M/S. U.P. Hindi Sansthan. Tax (Exemptions) 6, Hindi Sansthan, Mg T.C. 46V, 5Th Floor, Upsidc Ltd, Road, Hazratganj, Lucknow- Vibhuti Khand, Gomti Nagar, 226001. Lucknow-226010. Pan:Aaaju0103A (Appellant) (Respondent) Appellant By: Shri Hariom Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 12 11 2024 Date Of Pronouncement: 20 11 2024 O R D E R

Condonation of Delay filed before CIT(Exemption) Lucknow with Resolution and Copy of Form 10 4 Copy of CIT Order for Rejecting Connotation of Delay 5 Copy of Order of CIT Appeal (4) dated 15.02.2019 6 Copy of Circular 7/2018 5. At the time of hearing before us, the Assessee was represented by Shri Hariom Rastogi, C.A. and Revenue

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

4) of section 139: Provided that where the return has been furnished under sub-section (8A) of section 139, the statement in Form No. 67 referred to in clause (i) of sub- rule (8) and the certificate or the statement referred to in clause (ii) of sub- rule (8) to the extent it relates to the income included

DEPUTY COMMISSIONER OF INCOME TAX(E), LUCKNOW vs. M/S. VYAVSAYIK PARIKSHA PARISHAD, LUCKNOW

In the result, the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Dy. Cit (Exemptions) V. M/S Vyavsayik Pariksha Parishad Lucknow 2, Aliganj Lucknow Tan/Pan:Aaatv9447J (Appellant) (Respondent) Appellant By: Smt. Abha Kala Chanda, Cit (Dr) Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 17 08 2021 Date Of Pronouncement: 07 09 2021 O R D E R

4. Before us, the ld. D.R., challenging the impugned order, contended that the ld. CIT(A) was not justified in allowing the appeal of the assessee in toto only on the ground of submission of condonation of delay of Form no.10 order, ignoring the provisions of section 121(A)(i)(b) of the Act; that

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

5 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383 & 384/LKW/2023 7. During the course of hearing, in relation to twin appeals the Ld. AR Mr Gupta commonly submitted before us that, due to unavoidable reasons the assessee could neither present his cases effectively before the Ld. AO nor before the first appellate authority. For condonation of delay

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

5 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383 & 384/LKW/2023 7. During the course of hearing, in relation to twin appeals the Ld. AR Mr Gupta commonly submitted before us that, due to unavoidable reasons the assessee could neither present his cases effectively before the Ld. AO nor before the first appellate authority. For condonation of delay

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

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

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