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

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

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

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)

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 143(3) of the Income Tax Act, 1961 was completed on an income of Rs.5

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)

delay may be condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits

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)

delay may be condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits

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

condonation of the alleged delay. 3. Because The learned Assessing Officer has erred in law and on facts in making an addition of Rs.5,38,027/- to the total income of the appellant, allegedly on account of differences in purchase figures and application of gross profit (GP) rate, without proper appreciation of facts, books of accounts, and the legal status

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

40A(3) of the Act, 1961. Page 2 of 5 5. 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 unexplained investment u/s 69 of the Act, 1961. 6. Because the order of the Learned office National faceless Assessment centre

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

G.S.EXPRESS PVT.LTD,LUCKNOW vs. DCIT-CC-2, LUCKNOW

In the result, the appeal is held to be partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 G.S. Express Private Ltd., C-877 Vs. The D. Commissioner Of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow Pan: Aaccg5655J (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Lucknow Under Section 250 Of The Income Tax Act, 1961, Dismissing The Appeal Of The Assessee Against The Orders Of The Ld. Ao, Imposing A Penalty Under Section 271B On 29.03.2022. The Grounds Of Appeal Are As Under: - “1-That The Ld. C.I.T. (A)-3, Lucknow Erred On Facts & In Law In Not Considering That The Show Cause Notice U/S 271B Of 1. T. Act Dated 31.12.2019, Did Not Specify That Whether The Penalty Is For Failure To Get Accounts Audited Or Failure To Furnish The Report & Thus Non Striking Of Irrelevant Clause Renders The Penalty Notice Invalid As Also The Consequential Penalty Order As Illegal & Liable To Be Quashed. Without Prejudice To Above 2-That The Ld. C.I.T. (A) Erred On Facts & In Law In Confirming Penalty Of Rs. 1,50,000/- U/S 2718 Of 1. T. Act, Without Appreciating That There Was A Reasonable Cause For Delay In Audit & Obtaining Report U/S 44Ab Of It Act As Due To Search & Seizure On 01.02.2018 The Entire Records Were Seized By Investigation Wing. 3-That The Ld. C.I.T. (A) Did Not Appreciate That Books Of Accounts & Related Records Were Seized By Investigation Wing & Only After Obtaining Copy Of Seized Documents

section 40A(3), 40(a)(i), 269SS and therefore, it was difficult to merge the data of all the sites in order to arrive at the final position, as a result of the search action, in due course of time. It was submitted that the delay was unintentional and beyond the control of the assessee and therefore the delay