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

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

condone the delay in filing of this appeal and admit the appeal for decision on merits. 3. In this case, assessment order dated 29/03/2015 was passed by the Assessing Officer (“AO”, for short), u/s 143(3) of the Income Tax Act, 1961 (“the Act”, for short) whereby the assessee’s total income was assessed at Rs.1,17,40

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

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B) In this case, the assessment order dated 23.03.2022 was passed u/s 147 r.w.s 144 read with section 144B of the Income Page 3 of 22 Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.5

VIMLESH KUMAR,RAEBARELI vs. ITO, RAEBARELI

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

Bench: Shri Sudhanshu Srivatava & Shri Anadee Nath Misshraassessment Year: 2017-18 Vimlesh Kumar Income Tax Officer V. Village & Post Thulendi, Income Tax Building, Jail Bachhrawan, Raebareli- Road, Raebareli-229001. 229301. Pan:Blbpk4834R (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18 11 2024 Date Of Pronouncement: 19 11 2024 O R D E R

40(a)(ia) of the Act, 1961. 4. Because the learned officer National Faceless Assessment centre Delhi erred both on facts and in law by making an addition of Rs.66,25,550/- on account of addition of u/s 40A(3) of the Act, 1961. Page 2 of 5 5. Because the learned officer National Faceless Assessment centre Delhi erred both

VIRAT CONSTRUCTION,SHAHJAHANPUR vs. ITO-1(4) SHAHJAHANPUR-1, SHAHJAHANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Virat Construction V. The Ito-I(4) Tarin Bahadurganj Shahjahanpur-1 Shahjahanpur (U.P) Tan/Pan:Aapfv3897H (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

40,153/- and claimed a loss carried forward of ITA No.477/LKW/2025 Page 2 of 5 Rs.16,90,313/- for the year under consideration. During the course of assessment proceedings, it was noticed that the assessee had declared gross profit of Rs.2,70,187/- for the year under consideration. However, the Assessing Officer (AO) calculated the gross profit of the assessee

SUNIL KUMAR SINHA,LUCKNOW vs. ITO-1(4), LUCKNOW -NEW, LUCKNOW

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Sunil Kumar Sinha V. The Ito-1(4) A-23, Vishnupuri Colony Lucknow - New Nahar Road, Near Shukla Chauraha Jankipuram, Lucknow Tan/Pan:Adpps6761A (Appellant) (Respondent) Appellant By: Smt. Neelam Diman, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 10(10B) of the Act. 3.0 The Addl/JCIT(A)-4, Hyderabad dismissed the appeal of the assessee for the reason of there being a delay of 922 days in filing of the appeal before the Ld. First Appellate Authority. 4.0 Now, the assessee has approached this Tribunal challenging the dismissal of his appeal by the Addl/JCIT(A)-4, Hyderabad

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

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

delay in filing of this appeal; we condone the\ndelay in filing of this appeal and admit the appeal for decision on\nmerits.\n(B) In this case, the assessment order dated 28.12.2017 was\npassed u/s 143(3) of the Income Tax Act, 1961 (“Act”, for short)\nwhereby the assessee's total income was assessed at\nRs.83

ATHLETIC STUDIO PRIVATE LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-1, LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 M/S Athletic Studio V. The Dcit/Acit-1 Private Limited Lucknow 11-Cp/2, Ring Road Vikas Nagar, Lucknow Tan/Pan:Aalca7841H (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 03 2025 Date Of Pronouncement: 11 03 2025 O R D E R

40,000/- during the demonetization period. On being required to explain the nature and source of cash deposits, the assessee could not satisfactorily explain before the AO the source of Rs.13,54,100/-. The AO, therefore, treated the same as unexplained cash credits and added the same to the income of the assessee under section 68 of the Income

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

40,89,200/-. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 28.11.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 28.11.2023 of the Ld. CIT(A). The grounds of appeal are as under: - I.T.A. No.415/LKW/2023 Assessment Year

VIJAY KUMAR AGARWAL,BAHRAICH vs. ITO-1, BAHRAICH

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

Bench: Shri Sudhanshu Srivastavaa.Y. 2017-18 Vijay Kumar Agarwal, Vs. The Income Tax Officer-1, Jubliganj, Station Road, Bahraich. Nanpara, Bahraich Pan Agypa 3333Q (Appellant) (Respondent) Appellant By None Present For The Assessee Respondent By Shri Sanjeev Krishna Sharma, Addl. Cit( Dr) Date Of Hearing 09/04/2024 Date Of Pronouncement 29/04/2024 O R D E R

40,000/- being Cash found on 27.12.2016 in new currency should be added u/s 69A of I. T. Act as the same is available out of sale proceeds, restaurant proceeds and collection from Sundry Debtors. (6) The Ld. CIT(A) did not appreciate that Ld. A.O. in computing tax @ 60% without considering that the provisions of Section 4 115BBE were

ABHISHEK TRIPATHI,JHINJHAK KANPUR DEHAT vs. ITO, WARD-1(3)(1), KANPUR, KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Abhishek Tripathi V. The Ito Ward No.15, Shankarganj Ward 1(3)(1) Jhinjhak Kanpur Kanpur Dehat (U.P) Tan/Pan:Atjpt8479N (Appellant) (Respondent) Appellant By: Shri Kamlesh Kumar Pandey, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

sections 270A and 271B of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee for the reason of non-compliance by the Assessee. ITA No.489/LKW/2025 Page 3 of 8 2.1 Now, the assessee has approached this Tribunal challenging the order of the Addl/JCIT(A)-1, Nashik

EXCLUSIVE SELECTION CHIKAN (P), LTD,LUCKNOW vs. NFAC, DELHI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 M/S Exclusive Selection V. National E-Assessment Chikan (P) Ltd. Centre 36, Cantt. Road Delhi G.F. Mahabir Complex Lucknow Tan/Pan:Lkneo5369A (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sunil Kumar Rajwasnshi, D.R. Date Of Hearing: 12 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

40,00,000) under section 56(2)(x) of the Act should not be made to the income of the assessee. Since there was no response to the said show cause notice dated 20.11.2020 from the assessee, the AO completed the assessment under section 143(3) read with sections 143(3A) and 143(3B) of the Act, assessing the total

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. D.C.I.T. RANGE-6 (JAO), LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

40,44,12,340/- (revised). 2.1 The AO also initiated penalty proceedings under sections 270A and 271B of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority against the addition of Rs.33,49,65,000/- being interest on FDRs, disallowance of Rs.66,44,641/- being prior period expenses and non-allowance of credit

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. THE DCIT,RANGE-6, LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

40,44,12,340/- (revised). 2.1 The AO also initiated penalty proceedings under sections 270A and 271B of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority against the addition of Rs.33,49,65,000/- being interest on FDRs, disallowance of Rs.66,44,641/- being prior period expenses and non-allowance of credit

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

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along

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

delay in filing of this Cross Objection is 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

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

delay in filing of this Cross Objection is 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

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

delay in filing of this Cross Objection is 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

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

delay in filing of this\nappeal is condoned; and the appeal is admitted for hearing.\n4.\nThe facts of the case, in brief, are that the assessee is an individual\nand retired from the post of Chief Manager from LIC. The Assessing Officer\npassed assessment order under section 144 read with section 147 of the\nI.T. Act on 05/12/2019 assessing