UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

TIMECITY REAL ESTATES(INDIA) LIMTED,LUCKNOW vs. PCIT-1, LUCKNOW, LUCKNOW

In the result, the appeal of the assessee stands partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2015-2016

92 days. Learned A. R. explained that the appeal could not be filed within the time for the reason that the Government had declared a lockdown owing to spread of pandemic COVID-19 and the office of the counsel was closed. After COVID lockdown, the consel of the assessee fell ill and suffered from severe prostrate problem and remained under

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

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

HAJARIA SOFT SERVICES PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-3(2), LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.74/Lkw/2025 "नधा"रण वष"/ Assessment Year: 2017-18 Hajaria Soft Services Pvt Ltd Income Tax Officer-3(2) V. A-1462, Sec-1, Lda Colony, Lucknow-New Kanpur Road Ashiyana, Pratyaksh Kar Bhawan, Lucknow-226012. 57, Ram Tirath Marg, Hazratganj, Lucknow- 226001. Pan:Aadch6101R अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) आदेश / O R D E R Per Anadee Nath Misshra, A.M.: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi Dated 05/08/2024 For The Assessment Year 2017-18. The Grounds Of Appeal Of The Assessee Are As Under: -

92 days. The assessee has filed an application seeking condonation of delay in filing of this appeal. 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. Therefore, the delay in filing of this appeal is condoned

M/S K.N.S. EXPORTS PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER, NFAC, DELHI

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

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

section 147 r.w.s. 144 on 24.03.2022. The grounds of appeal are as under:- “(1) The Ld. C.I.T. (A), NFACerred on facts and law in dismissing the Appeal without adjudicating the Grounds of Appeal and without appreciating that there was a reasonable cause being medical reason for not making compliance in the proceedings. (2) That the Counsel of the Assessee Company

M.K. WOOD TRADING CORPORATION,LUCKNOW vs. DCIT/ACIT-1, LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 M. K. Wood Trading Corporation V. The Dcit/Acit-1 10, Basha Khera Lucknow New Takrohi, Indira Nagar Lucknow (U.P) Tan/Pan:Aarfm2443G (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.08.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Was A Partnership Firm Engaged In The Business Of Timber Products. The Assessee Filed Its Return Of Income For The Year Under Consideration On 10.12.2020 Declaring A Total Income Of Rs.54,030/-. The Case Of The Assessee Was Selected For Scrutiny Assessment And, Accordingly, The Assessing Officer (Ao) Issued Statutory Notices To The Assessee. However, There Was No Response From The Side Of The Assessee. The Ao Finally Issued Show Cause Notice Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) Dated 21.3.2022, Vide Which The Ao

92,51,873/- (including freight & cartage) and the difference of Rs.13,18,023/- in the closing stock valuation was added back to the income of the assessee. 2.2 Further, the assessee was also asked to furnish the details of unsecured loans. In response, the assessee stated as under: “.....All unsecured loans has been taken from friends and relatives having genuine

ARIF MUNIR,KANPUR vs. INCOME TAX OFFICER-(2)(1)(2), KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Arif Munir V. The Ito(2)(1)(2) 13/397, Vip Road Kanpur Near Green Park Civil Lines, Kanpur Tan/Pan:Afjpm1226J (Appellant) (Respondent) Appellant By: Shri Pranendra Mirdha, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 28.02.2024, Passed By The Addl/Jcit(A)-1, Kolkata For Assessment Year 2013-14. 2. The Brief Facts Of The Case Are That The Assessee E-Filed His Return Of Income For The Year Under Consideration On 30.07.2017, Declaring A Total Income Of Rs.5,92,280/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass. During The Course Of Assessment Proceedings, In Response To The Queries Raised By The Assessing Officer (Ao), The Submission On Behalf Of The Assessee Was That Rs.2,44,000/- Was Deposited In His Bank Account Maintained With Hdfc Bank Limited Out Of His & His Wife’S Past Savings. Not Being Satisfied With The Reply Furnished

92,280/-. The case of the assessee was selected for scrutiny under CASS. During the course of assessment proceedings, in response to the queries raised by the Assessing Officer (AO), the submission on behalf of the assessee was that Rs.2,44,000/- was deposited in his bank account maintained with HDFC Bank Limited out of his and his wife

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

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

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

condone the delay. Accordingly, we do not treat the appeal of\nRevenue as barred by limitation. The appeal is treated as having been filed\nin time, and is being decided on merits. In this appeal filed by Revenue,\nfirst issue in dispute is assessee's claim for deduction u/s 80IA of the Act\namounting to Rs.2

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

condone the delay. Accordingly, we do not treat the appeal of\nRevenue as barred by limitation. The appeal is treated as having been filed\nin time, and is being decided on merits. In this appeal filed by Revenue,\nfirst issue in dispute is assessee's claim for deduction u/s 80IA of the Act\namounting to Rs.2

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

In the result, the appeal of the assessee is allowed

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.

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

RUSHDI CONSTRUCTION PVT LTD,LUCKNOW vs. ITO-5(1), LUCKNOW

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

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

92, 910/- Finance Cost Rs. 83, 715/- ignoring the facts that books of accounts are regularly maintained and duly Audited as per Company Law. 6. Because on the facts and in the circumstances of the case, the Ld. CIT(A) erred on facts and in law while confirming the addition of Rs. 82,00, 695/-, where all the payment were

DEVENDRA PRATAP SINGH,KUMARGANJ FAIZABAD vs. ITO-1, FAIZABAD-NEW, FAIZABAD

In the result, the appeal of the assessee is partly allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay but in the interest of justice, he decided to condone it all the same. On the merits of the case, he rejected the contention of the case that the proceedings were not validly initiated, holding that the proceedings had been opened under section 147 after obtaining approval from the competent authority under section