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49 results for “condonation of delay”+ Section 90clear

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Key Topics

Section 14A41Addition to Income36Condonation of Delay24Section 143(3)22Section 26321Section 14718Section 69A17Disallowance16Section 148

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

In the result, these three appeals are dismissed

ITA 91/LKW/2023[2016-17]Status: DisposedITAT Lucknow12 Sept 2024AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant/applicant as clearly laid down in the judicial pronouncements by the highest court of law. I.T.A. Nos.88, 90

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

In the result, these three appeals are dismissed

ITA 90/LKW/2023[2015-16]Status: DisposedITAT Lucknow12 Sept 2024AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant/applicant as clearly laid down in the judicial pronouncements by the highest court of law. I.T.A. Nos.88, 90

Showing 1–20 of 49 · Page 1 of 3

12
Natural Justice12
Limitation/Time-bar12
Section 143(1)11

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

In the result, these three appeals are dismissed

ITA 88/LKW/2023[2010-11]Status: DisposedITAT Lucknow12 Sept 2024AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant/applicant as clearly laid down in the judicial pronouncements by the highest court of law. I.T.A. Nos.88, 90

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

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

ITA 250/LKW/2023[2019-2020]Status: DisposedITAT Lucknow24 Feb 2025AY 2019-2020

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

For Appellant: Shri V. Balaji, FCAFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 139(1)Section 143(1)Section 154Section 90

condone delay in filing of Form 67 does not vest with the AO or CPC or any other subordinate authority except to the extent as provided for by the CBDT in exercise of its powers conferred under the Act. Clearly the case of the appellant does not fall within such relaxation provided for by CEDT. For the detailed reasons

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

In the result, the appeal of the assessee is allowed

ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12

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

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)

condone the delay in filing of appeal before us and admit the appeal for adjudication. 7. The brief facts of the case are that the assessee is a firm engaged in the business of manufacturing and export of finished leather and sale of license. The assessee company had filed its Page 9 of 24 return of income

SYED MOHAMMAD MAYAR HUSAIN RIZVI,PANCHKULA vs. ADIT, CPC, BANGALURU, BANGALURU

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

ITA 89/LKW/2025[2011-12]Status: DisposedITAT Lucknow26 Aug 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 119(2)(b)Section 143(1)Section 249(3)Section 253(3)

90,51,915/- which was revised on 10/09/2012 declaring total income of Rs.16,54,877/-. The Assessing Officer processed the original return filed by the assessee and passed assessment order u/s 143(1) of the Act and created a demand of Rs.76,62,535/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). The learned

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 153/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Feb 2022AY 2014-15

Bench: Shri T. S. Kapoor

Section 10(38)Section 143(3)Section 69A

condoned the delay in filing the appeal and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 4 7. The ld. DR submitted that the assessee has declared long term capital gain on the sale of little known penny stocks, the prices of which

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

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

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

DIVESH KUMAR,BAREILLY vs. ACIT CENTRAL, BAREILLY

In the result, the appeal of the assessee is dismissed

ITA 389/LKW/2023[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20

Bench: Shri Anadee Nath Misshraassessment Year: 2019-20 Divesh Kumar Shri Kharak Singh V. Rawat, 19, Shishgarh, Bareilly, Uttar Pradesh-243105. Dc/Acit-Cent, Bareilly Office Of The Acit, Central Circle Dc/Acit Cent Bareilly-1-243001 Pan:Cfdpk1712F (Appellant) (Respondent) Appellant By: None (Adj Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 19 11 2024

For Appellant: None (Adj application filed)For Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 127Section 132ASection 139(1)Section 142(1)Section 143Section 143(2)Section 69A

delay the tax proceedings. Despite being provided enough opportunity, the assessee chose to remain silent and decided not to bring any material on record. Hence, the assessing officer has left with no other option but to complete the assessment proceedings in the case of assessee on the basis of factual material available on record. 5.1 Observation.. On examination

INCOME TAX OFFICER-1(3), KANPUR vs. SHRI RAJ KUMAR AGARWAL, KANPUR

In the result, both the appeals of the Revenue are dismissed

ITA 205/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Jan 2022AY 2014-15

Bench: Shri T.S. Kapoor

Section 10(38)Section 143(3)Section 69A

condone the delay in filing the appeals and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. 7. The ld. DR submitted that the assessee has raised long term capital gain on the sale of little known penny stocks, the prices of which were manipulated with the help of certain

RADHA KAMAL UPADHYAY,LUCKNOW vs. ACIT-6, LUCKNOW

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

ITA 616/LKW/2024[2017-18]Status: HeardITAT Lucknow13 Aug 2025AY 2017-18

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 68

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in I.T.A. No.616/Lkw/2024 Assessment Year:2017-18 2 application seeking condonation of delay in filing of this

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

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

ITA 477/LKW/2025[2018-19]Status: DisposedITAT Lucknow27 Oct 2025AY 2018-19

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

For Appellant: NoneFor Respondent: Shri R.R.N. Shukla, D.R
Section 143(3)Section 145(3)Section 270A

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 for the year under consideration at Rs.26,23,064/- and after subtracting the amount of Rs.2

SG INTERNATIONAL,KANPUR vs. INCOME TAX OFFICER-1(4),, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 135/LKW/2022[2015-16]Status: DisposedITAT Lucknow08 Aug 2022AY 2015-16

Bench: Shri T. S. Kapoorassessment Year:2015-16

Section 154Section 40Section 40BSection 44A

delay was condoned and Learned counsel for the assessee was asked to proceed with his arguments. 3. Learned counsel for the assessee submitted that the assessee had filed return of income u/s 44AD of the Act and as per the provisions contained in supplementary partnership deed, had claimed remuneration to partners which the authorities below have rejected by holding that

TANVEER BANO,UNNAO vs. INCOME TAX OFFICER WARD-2(4), UNNAO

In the result, the appeal is allowed for statistical purposes

ITA 430/LKW/2025[2019-20]Status: HeardITAT Lucknow14 Oct 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 115BSection 144Section 147Section 253(3)Section 56(2)(x)Section 69Section 69A

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee is an individual and not filed her return of income for the year under consideration. In this case assessment order dated 13/02/2024 was passed by the Assessing Officer u/s 147 read with section

SHRI NARESH KUMAR YADAV,LUCKNOW vs. INCOME TAX OFFICER- 1(5), LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 186/LKW/2020[2011-12]Status: DisposedITAT Lucknow26 Jul 2022AY 2011-12

Bench: Shri. A. D. Jainassessment Year: 2011-12 Shri Naresh Kumar Yadav V. Ito-1(5) Vill. & Post Madiyaon Lucknow Lucknow Tan/Pan:Aebpy8040D (Appellant) (Respondent) Appellant By: Shri Prashant Kumar Verma, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 12 07 2022 Date Of Pronouncement: 26 07 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Lucknow, Dated 11.10.2019, For Assessment Year 2011- 12, Raising The Following Original Grounds Of Appeal: 1. Because, The Whole Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In The Bank Account Amounting To Rs.12,98,000/- Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction. 2. Because, The Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe On The Basis Of Air Information That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In Bank Account Amounting Rs.12,98,000/-. Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction.

For Appellant: Shri Prashant Kumar VermaFor Respondent: Shri Harish Gidwani, D.R
Section 147Section 148

condone the delay. 4. The brief facts of the case are that the assessee is a Class IV Government employee, working in the Indian Railways. For the year under consideration, the assessee did not file return of income, as his income was below the taxable limit. The case of the assessee was selected for scrutiny. As per information available with

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

ITA 118/LKW/2022[2018-19]Status: DisposedITAT Lucknow25 Jul 2022AY 2018-19

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

For Appellant: Shri Devashish Mehrotra, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 36(1)(va)Section 43Section 43B

90 days from 1.3.2022, has submitted that in this view of the matter, the appeal filed before the Tribunal is well within the limitation period, as the order was received on 01.10.2021 and the appeal was filed on 19.5.2022, the due date for filing the appeal being 1.12.2021; and that therefore, the delay in filing of the appeal be condoned

DY. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SMT. SARITA NAINWANI, PROP. M/S. BHOLA PHARMA, FAIZABAD

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

ITA 36/LKW/2021[2011-12]Status: DisposedITAT Lucknow17 Aug 2022AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 The Dy. Cit V. Smt. Sarita Nainwani Circle, Faizabad Prop. M/S Bhola Pharma 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Assessment Year: 2011-12 Smt. Sarita Nainwani V. The Income Tax Officer-Ii Prop. M/S Bhola Pharma Faizabad 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Department By: Shri Harish Gidwani, D.R. Assessee By : Shri P. K. Kapoor, C.A. Date Of Hearing: 25 07 2022 Date Of Pronouncement: 17 08 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 143(3)Section 40A(3)

90 days; and that therefore, the delay in filing the appeal be condoned. 3. In view of the above facts, we find that there was sufficient reason for delay in filing of the appeal. Accordingly, we condone the delay. 4. The Revenue has raised the following Grounds of Appeal: 1. The Ld. CIT(A) has erred

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

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

delayed and in such circumstance, there should have been a notice issued under section 143(2) as has been held in Hotel Blue Moon (supra). 4. The only question of law arising in the facts and circumstances of the case is whether notice should have been issued under section 143(2) of the Income-tax Act? 5. Admittedly, the notice

VISHAN CHANDRA GUPTA S/O SALIG RAM 56-LAJPAT NAGAR, KARAMCHARI NAGAR BAREILLY-243001,BAREILLY vs. INCOME TAX OFFICER, WARD-1(1), BAREILLY

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

ITA 173/LKW/2023[2011-12]Status: DisposedITAT Lucknow23 Jan 2025AY 2011-12

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Vishan Chandra Gupta V. Income Tax Officer S/O Salig Ram, Ward 1(1) 56, Lajpat Nagar Bareilly Karamchari Marg Bareilly Tan/Pan:Anhpg7000J (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 06 01 2025 Date Of Pronouncement: 23 01 2025 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 14.03.2023, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2011-12. 2. The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 12.07.2012, Declaring A Total Income Of Rs.3,61,210/-. The Income Tax Department Was In Possession Of Air Information That The Assessee Had Deposited Cash Amounting To Rs.13,90,000/- In His Saving Bank Account During The Financial Year 2010-11 Relevant To The Assessment Year Under Consideration. The Assessing

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 147Section 148

section 143(2) of the Act, requiring the assessee to furnish details relating to the cash deposits of Rs.13,90,000/-. The assessee filed detailed reply on 26.10.2018 along with supporting documents, stating therein that the assessee was a Bank employee since the year 1978 and on 12.11.1993, he was terminated from the service by the Bank, and that against

INCOME TAX OFFICER- 1(4), KANPUR vs. SMT. SAROJ GOENKA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 34/LKW/2020[2014-15]Status: DisposedITAT Lucknow27 Jul 2022AY 2014-15

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

Section 268ASection 5(2)Section 6

90,474/-. Therefore, the Proposal for not filing of appeal before the Hon'ble ITAT, Lucknow was sent to the Pr. CIT-1, Kanpur on the ground that the tax effect involved in the case is below the monetary limit prescribed by the Hon'ble CBDT, New Delhi vide instruction no. 03/2018 dated 11.07.2018. In this case also the sale