MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

penalty proceedings under \nsection 271(1)(c) were initiated.\n11. Moving on further, the ld. AO observed that the assessee had transferred funds to the \ninfrastructure development fund. However, it had not included these receipts in its income for \nthe year. The assessee had transferred the amounts to the infrastructure development fund in its \nbalance-sheet, which according

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

penalty proceedings under \nsection 271(1)(c) were initiated. \n11. Moving on further, the ld. AO observed that the assessee had transferred funds to the \ninfrastructure development fund. However, it had not included these receipts in its income for \nthe year. The assessee had transferred the amounts to the infrastructure development fund in its \nbalance-sheet, which according

KAPIL KHANDELWAL,BAREILLY, UTTAR PRADESH vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, BAREILLY , BAREILLY, UTTAR PRADESH

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 Kapil Khandelwal, Vs. Asstt. Commissioner Of 56, Moar Kothi, Gangapur, Bareilly Income Tax, Circle-I, Bareilly Pan: Aiypk4908M (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 27.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961, Wherein The Ld. Cit(A) Has Confirmed The Penalty Levied Upon The Assessee Under Section 271(1)(C) By The Ld. Ao On 17.03.2022 & Dismissed The Appeal Of The Assessee For The A.Y. 2015-16. The Grounds Of Appeal Are As Under: - “1. Because Requisite Satisfaction For Levy Of Penalty U/S 271(1)(C) If The Income Tax Act 1961 Was Not Recorded In The Regular Assessment Order Dated 22.12.2017 Passed A/S 100%, Therefore, Penalty Proceedings Got Wholly Vitiated & Consequently, The Id. "Cit(A)" Ought To Have Quashed The Penalty Order Dated 17.03.2022, Being Illegal, Bad-In-Law & Without Jurisdiction 2. Because The Show Cause Notice For Levy Of Penalty Under Section 271(1)(C) Of The Act Did Not Specify Under Which Limb Penalty Was Sought To Be Imposed I.E.. Whether On Account Of Concealment Of Income Or For Furnishing Inaccurate Particulars Of Income & Consequently, The Penalty Order Dated 17.03.2022 Passed By Faceless Assessing Officer Deserved To Be Quashed.

u/s 271(1)(c) in abeyance. 5.BECAUSE case laws relied by authorities below are distinguishable from the facts of the present case. 6. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 7. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 8. The appellant" craves leave

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

271(1)(c) of the Act. 8. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 9. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 10. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.273/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

271(1)(c) of the Act. 8. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 9. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 10. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.273/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

271(1)(c) of the Act. 8. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 9. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 10. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.273/LKW/2024: 1.1. BECAUSE

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

2 – AY 2014-15 Ld. CIT(A)-3 sustained the addition Rs. 1201000/- (Rs. 4346000-3135000) That assessee has acquired lease hold plot measuring at 781.40 sqm. situated at Khata no. 192/2,Gata no. 447/2, (Part) Civil line, Gonda purchased by assessee for consideration was Rs. 31,45,000/- from Smt. Pushplata Saran, Shri. Saurabh Saran, Shri. Shobhit Saran

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

2 – AY 2014-15 Ld. CIT(A)-3 sustained the addition Rs. 1201000/- (Rs. 4346000-3135000) That assessee has acquired lease hold plot measuring at 781.40 sqm. situated at Khata no. 192/2,Gata no. 447/2, (Part) Civil line, Gonda purchased by assessee for consideration was Rs. 31,45,000/- from Smt. Pushplata Saran, Shri. Saurabh Saran, Shri. Shobhit Saran

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

2 – AY 2014-15 Ld. CIT(A)-3 sustained the addition Rs. 1201000/- (Rs. 4346000-3135000) That assessee has acquired lease hold plot measuring at 781.40 sqm. situated at Khata no. 192/2,Gata no. 447/2, (Part) Civil line, Gonda purchased by assessee for consideration was Rs. 31,45,000/- from Smt. Pushplata Saran, Shri. Saurabh Saran, Shri. Shobhit Saran

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

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

PUNEET KATIYAR,KANPUR vs. INCOME TAX OFFICER-1(3)(5), KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 253(3) of Income Tax Act, 1961 (“Act”, for short). The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

penalty u/s 271(1)(b) of IT Act, 1961\npassed the order is clear cut violation of settled principle of law\nand against the principle of natural justice.\n6.\nBecause the Id. AO issued notice u/s 142(1) in the correct\naddress of the Appellant i.e. from Kanpur to Noida through\nspeed post and fixing the hearing date

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

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