MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

condone the delay and admit the appeal for hearing. Page 3 of 17 3. The brief facts of the case are that the assessee e-filed his return of income on 30.9.2019, declaring an income of Rs.20,19,01,760/-. The Assessing Officer completed the assessment, assessing the income of the assessee at Rs.20,21,20,480/-, disallowing

J.P. MOTOR RPIVATE LIMITED,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW

In the result, both the appeals of the assessee stand allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 J.P. Motor Pvt. Ltd. V. The Acit 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow Tan/Pan:Aabcj6763H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 21 07 2022 Date Of Pronouncement: 25 07 2022 O R D E R

43B of the Income Tax Act, 1961. Page 2 of 17 3. That the Ld. CIT(Appeal) has misinterpreted the amendments made by the Finance Act, 2021 by adding the Explanation 2 in Section 36(1)(va) and Explanation 5 to Sec. 43 B by treating the same to having retrospective effect which is contrary to the intent

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

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO-NEW

In the result, both the appeals of the assessee are allowed

Bench: Shri T. S. Kapoor

condonation of delay which happened to be due to onset of COVID-19 and due to delay in the decision on application filed by assessee u/s. 154 of the Act. It was submitted that in respect of Assessment Year 2018-19, the application for rectification was rejected by CPC on 16.1.2020 and the appeal was to be filed

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO NEW

In the result, both the appeals of the assessee are allowed

Bench: Shri T. S. Kapoor

condonation of delay which happened to be due to onset of COVID-19 and due to delay in the decision on application filed by assessee u/s. 154 of the Act. It was submitted that in respect of Assessment Year 2018-19, the application for rectification was rejected by CPC on 16.1.2020 and the appeal was to be filed

MOHD HASEEB,LUCKNOW vs. INCOME TAX OFFICER, RANGE 6(2), LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2018-19 Mohd. Haseeb V. The Ito 551 Jha, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow Tan/Pan:Abcph6980P (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 16 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.12.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. Because Without Considering The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts In Sustaining The Addition Of Rs.23,88,734/- Under Section 36(1)(Va) R.W.S. 2(24)X) Of The Income Tax Act, 1961 Being Delay In Deposition Of Employees Share Of Provident Fund. 2. That In Any Case & In Any View Of The Matter, Impugned Addition/Allowance Assessment Order Are Bad In Law, Illegal, Unjustified, Contrary To Facts & Law & Based Upon Recording Of Incorrect Facts & Finding, Without Giving Adequate Opportunity Of Hearing, In Violation Of Principles Of Natural Justice & The Same Deserves To Be Quashed.

condone the delay and admit the appeal for hearing. 3. The brief facts of the case are that the assessee e-filed his return of income on 20.10.2020, declaring an income of Rs.10,65,273/-. 4. While processing the return of income at CPC, Bangalore, the Assessing Officer disallowed the claim of payment of Rs.23,88,734/- under section

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

M/S. AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW

In the result, both the appeals of the assessee stand allowed

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

condone the delay and admit this appeal for hearing. 4. The brief facts of the case, for Assessment Year 2018-19, are that the assessee filed its return of income 20.10.2018 declaring total income of Rs.2,49,78,200/-. The CPC, Bangalore disallowed the claim of deduction for payment of Rs.6,54,382/- under section

M/S AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW- NEW

In the result, both the appeals of the assessee stand allowed

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

condone the delay and admit this appeal for hearing. 4. The brief facts of the case, for Assessment Year 2018-19, are that the assessee filed its return of income 20.10.2018 declaring total income of Rs.2,49,78,200/-. The CPC, Bangalore disallowed the claim of deduction for payment of Rs.6,54,382/- 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)

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

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

Delay Condoned. The special leave petition is dismissed" f) Further my attention has also been drawn towards the finding of the Hon'ble ITAT, Lucknow in appellants own case reported under ITA No.785/Luc/05 and decided on March 6, 2009 wherein the Hon'ble ITAT has allowed the exemption to the appellant for AY 2002-03 after recording its findings under

ASSTT. COMMISSIONER OF INCOME TAX, RANGE-V, LUCKNOW vs. PATEL PAN PRODUCTS LTD., LUCKNOW

In the result, the appeal filed by the revenue is allowed

Bench: Shri Gd Padmahshali & Shri Subhash Malguriaassessment Year: 2009-10 Acit, Range-V M/S. Patel Pan Products V. Aayakar Bhawan, Ashok Marg, Ltd. Lucknow-226001. 37-38, Gaurabagh, Kursi Road, Lucknow-226002. Pan: Adypa2513M (Appellant) (Respondent) C. O. No. 09/Lkw/2019 (In Arising Out Of Ita. No. 736/Lkw/2017) Assessment Year: 2009-10 M/S. Patel Pan Products Ltd. V. Acit, Range-V 37-38, Gaurabagh, Kursi Road, Aayakar Bhawan, Ashok Lucknow-226002. Marg, Lucknow-226001. Pan:Aaecp0472C (Appellant) (Respondent) Appellant By: Shri P. K. Kappor, Ca Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 10 07 2024 Date Of Pronouncement: 30 09 2024 O R D E R

section 43B of the Act are clearly applicable to this amount. Accordingly this amount of Rs.1,10,25,291/- is rightly added to the income of the assessee. In view of the foregoing, in the specific facts and circumstances of the present case before us, the finding of the Ld. CIT(A) is not justifiable in the facts and circumstances

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application