M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (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 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

delay of 5 days is condoned and admit this appeal for hearing. Page 2 of 23 3. 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. At the outset, it is noticed that the issue involved in this appeal

HARE KIRSHNA FOOD PRODUCTS,MORADABAD vs. PR.COMMISSIONER OF INCOME TAX, BAREILLY

In the result, the appeal of the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year:2011-12

2(a) of section 263 of the Act. Hence, the assessment order passed by the AO is hereby cancelled to make fresh assessment denovo as per law after giving due and reasonable opportunity to the assessee and after investigating complete facts.” The learned PCIT , thus,cancelled the reassessment order dated 14.12.2018 passed by AO u/s 143(3) read with Section

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

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

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

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

40A(3) of the Act, where profit is \nestimated. \n\n4. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while \nsustaining the addition deduction claimed u/s 80G of the extent of \ndonation of Rs.1,50,000/- out of Rs.14,06,000/- allowed part relief to the \nextent of Rs.6,00,000/-. \n\n5. Because

SEEMA,LUCKNOW vs. INCOME TAX OFFICER-4(4), LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Seema, Vs. Income Tax Officer-4(4), 349/276, Suppa House, Bazar Lucknow New Khala, Lucknow-226004 Pan:Ftyps6815K (Appellant) (Respondent) Assessee By: Sh. Saurabh Gupta, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 14.09.2023, Dismissing The Appeal Of The Assessee, Filed Against The Orders Of The Ld. Ao Passed Under Section 143(3), On 11.12.2018. The Grounds Of Appeal Are As Under:- “1. That On The Facts & Circumstances Of The Case, The Order U/S 250 Passed By The Learned Commissioner Of Income Tax, (Appeals) Nfac Was Passed Without Providing Proper Opportunity To The Appellant, Which Is Against The Principles Of Natural Justice & Therefore, The Same Is Void Ab- Initio & Bad In Law. 2. That The Learned Commissioner Of Income Tax (Appeals) Nfac Has Erred In Law & On Facts & Circumstances Of The Case In Confirming The Disallowance Made By The Ld Assessing Officer U/S 40(A)(3) Of The Act Amounting To Rs 3,01,36,682/- Without Appreciating The Material On Record & The Facts Of The Case. 3. That The Learned Commissioner Of Income Tax (Appeals) Nfac Has Erred In Law & On Facts & Circumstances Of The Case In Confirming The Disallowance Under Section 40A(3) Without Giving Due Weightage To The Totality Of The Circumstances & Considerations Of Business Expediency Existing In The Present Case As Contemplated In Section 40A(3) Of The Act.

Section 40A(3) of the Act. 1 A.Y. 2016-17 Seema 4. That the order passed by the Ld Commissioner of Income Tax (Appeals) NFAC is against merits, circumstances and legal aspects of the case. 5. That the appellant craves leave to add, alter, amend or withdraw any or all the grounds of appeal on or before the hearing.” 2

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

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

2 CO No.23/LKW/2018 A.Y. 2011-12 M.K.U. Pvt. Ltd. assessee’s condonation petition and affidavit, the delay in filing the cross objection is condoned. 3. The facts of the case are that the assessee filed a return of income on 30.09.2011 declaring a book profit of Rs.5,20,24,121/-. The case was selected for scrutiny and assessment under section

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

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

2. It is observed that the appeal in ITA No.242/LKW 2022 is delayed by 17 days and appeal in ITA No.243/LKW/2022 is delayed by 21 days. Condonation petitions have been filed by the assessee in respect of both appeals albeit for lesser periods of delay. Be that as it may, the condonation petitions states that on receipt of the order

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

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

2. It is observed that the appeal in ITA No.242/LKW 2022 is delayed by 17 days and appeal in ITA No.243/LKW/2022 is delayed by 21 days. Condonation petitions have been filed by the assessee in respect of both appeals albeit for lesser periods of delay. Be that as it may, the condonation petitions states that on receipt of the order

NARENDRA SACHIN ENTERPRISES,LUCKNOW vs. ITO NFAC, LUCKNOW

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

2. Because he learned Commissioner of Income Tax (Appeals), NFAC, has erred in law and on facts in rejecting the appellant's appeal in limine on the alleged ground of limitation, without proper inquiry, without issuing a show cause notice, and without providing an opportunity to the appellant to explain or seek condonation of the alleged delay. 3. Because

CHANDRA SHEKHAR SINGH,LUCKNOW vs. ASSESSING OFFICER, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

condonation of delay in filing of I.T.A. No.354/Lkw/2025 Assessment Year:2020-21 2 the appeal under the most adverse circumstances beyond the control of the appellant. The appellate order is liable to be set- aside. 3. Because the addition of Rs.29,61,670/- mad e by the Assessing Officer is contrary to law, facts and circumstances of the case