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.

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 * * * 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

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

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 * * * 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

In the result, both the appeals of the assessee is held to be partly allowed

36(1)(viii) of the Income Tax Act, 1961 and the analogy drawn by the\nlearned CIT (A), for the purposes of upholding the applicability of Interest tax Act,\n1974 in the case of the appellant, is misconceived and wholly unfounded\n7.1 BECAUSE in any case and wholly without prejudice to the aforesaid, the\nlearned CIT (Appeals) has grossly erred

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

36(1)(viii) of the Income Tax Act, 1961 and the analogy drawn by the learned CIT (A), for the purposes of upholding the applicability of Interest tax Act, 1974 in the case of the appellant, is misconceived and wholly unfounded 7.1 BECAUSE in any case and wholly without prejudice to the aforesaid, the learned CIT (Appeals) has grossly erred

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

36\nis Rs. 59,39,941/-\nbelow Rs. 60 lakhs.\nTherefore, as per\nCircular no. 9 of\n2024 dt. 17.09.2024\nappeal of Revenue is\nnot maintainable.\nAPCO INFRATECH PVT LTD\nPAN: AADCA5639H\nAY 2018-19 CIT(A) Order dt. 19.12.2023 (against Order dt. 23.04.2021 u/s 143(3))\nSI.\nNo.\nIssue involved\nLd. CIT(A)\nBefore Hon'ble\nITAT\n1\nDisallowances

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

In the result, appeals vide I

36\nis Rs.59,39,941/-, \nbelow Rs.60 lakhs.\nTherefore, as per\nCircular no. 9 of\n2024 dt. 17.09.2024\nappeal of Revenue is\nnot maintainable.\n\nAPCO INFRATECH PVT LTD\nPAN: AADCA5639H\nAY 2018-19 CIT(A) Order dt. 19.12.2023 (against Order dt. 23.04.2021 u/s 143(3))\n\nSI.\nNo.\nIssue involved\nLd. CIT(A)\nBefore Hon'ble\nITAT\n1\nDisallowances

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

36\nis Rs.59,39,941/-,\nbelow Rs.60 lakhs.\nTherefore, as per\nCircular no. 9 of\n2024 dt. 17.09.2024\nappeal of Revenue is\nnot maintainable.\n\nAPCO INFRATECH PVT LTD\nPAN: AADCA5639H\nAY 2018-19 CIT(A) Order dt. 19.12.2023 (against Order dt. 23.04.2021 u/s 143(3))\nSI.\nNo.\nIssue involved\nLd. CIT(A)\nBefore Hon'ble\nITAT\n1\nDisallowances

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

disallow the claim of\ndepreciation. (AY. 2007-08 to 2009-10)\n1. M/s.Dimension Construction\nPvtLtd., 1148, EWard, Respondent\nSykes Extension, Kolhapur.\nITA Nos.540and541/PUN/2016\nAssessmentYears:2005-06and\n2007-08dt. 05/01/2018\nWe have heard the rival submissions and perused the material\non record. We find that identical issue of depreciation on the\nintangible asset namely, right to collection of toll from

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 36(1)(va) of the | T Act,1961, but Appellant has claimed it in the Return of I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 8 Income against the Audit Report. Accordingly, the issues raised by the appellant on this count does not seems to carry much weight. iii) The submission of the appellant in respect of disallowance

M/S RAJ KUMAR SINGH & CO.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 36(1) (iii) of Income Tax Act, 1961, would also be determined. Consequently, the impugned orders of the High Court and ITAT are set aside and the matter is remitted to ITAT for answering the afore-stated question in accordance with law. The civil appeal filed by the Department is accordingly, allowed with no order as to costs.” I.T.A

M/S. TIRUBALA INTERNATIONAL PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

36(1)(va) is the due date as mentioned in section 43B (b). 4. That the authorities below have erred in law and on facts in disallowing an amount of Rs.2,68,311/-, (paid to an overseas party on account of testing fees) u/s 40(a) (i) read with section 195 of the Income Tax Act, 1961. 5. That

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

iii. Page 21 of 242 (UP AWAS EVAM VIKAS PARISHAD) specified mode; and A statement as prescribed is furnished before the due date of iv. the filing of the return. 8. Sub section (3) of Section 11 provides that if such income which is accumulated is not utilized for the purpose for which it was so accumulated during the period