ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW

Accordingly, appeal of the assessee dismissed as not maintainable

Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.

11&12 of the Act. However,CBDT vide by Circular No. 2/2020 dated 03.01.2020has given certain relaxation in filling of Form 10B for the A.Y. 2016-17 and A.Y. 2017-18 and also for the years prior to A.Y. 2018-19, whereby the Commissioners of Income Taxwere givenauthority and poweru/s 119(2) to condone the delay in filing Form

SHRI PRAKASH YADAV,BALLIA vs. INCOME TAX OFFICE, WARD - 2(4), BALLIA

In the result, the appeal of the assessee in ITA No

Bench: Ramit Kocharassessment Year:2012-13 Shri Prakash Yadav, Income Tax Officer, Rampur, Boha, Akhar, V. Ward-2(4), Ballia-277401, Uttar Pradesh Ballia-277401, U.P. Pan:Agvpy3320Q (Appellant) (Respondent)

Section 253(3) of the 1961 Act, and claim is made that the assessee is agriculturist and was not aware about limitation period for filing the appeal before the tribunal, and it is claimed that the assessee also took time to find new counsel who can argue the matter before the tribunal, and hence delay in filing this appeal with

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

condone the delay in filing this appeal late by the assessee beyond the time prescribed u/s 253(3) of the 1961 Act, and proceed to adjudicate this appeal on merit in accordance with law. 4. The brief facts of the case are that as per the database of the Department, the assessee has deposited cash in his savings bank account

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condoning the delay citing the reasons for the delay in filing before the Delhi benches, if so advised. 8. In the result, the appeal filed by the revenue is dismissed. 9. Order pronounced in the open court on 26.09.2023. (AMIT SHUKLA) ACCOUNTANT MEMBER Dated 26th September, 2023. 8. In view of the above discussion, I find that after the judgement

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

INCOME TAX OFFICER, WARD - 02 (04),, BALLIA vs. PREM SHANKAR VERMA,, BALLIA

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2017-18 The Income Tax Officer V. Shri Prem Shankar Verma Ward – 02(04) Sripur. Takarsan Ballia Ballia Tan/Pan:Adopv7563Q (Appellant) (Respondent) C.O. No.03/Vns/2021 [Arising Out Of Ita No.134/Vns/134] Assessment Year:2017-18 Shri Prem Shankar Verma V. The Income Tax Officer Sripur. Takarsan Ward – 02(04) Ballia Ballia Tan/Pan:Adopv7563Q (Cross Objector) (Respondent)

section 143(3) of the Income Tax Act, 1961. The assessee has filed cross objection in support of the order of the ld. CIT(A). :-2-: 2. There is a delay of 14 days in filing of the cross objection. As per the application for condonation of delay, supported by the Medical Certificate of Dr. J. P. Shukla of Sharda

RAKESH KUMAR GUPTA,GHAZIPUR vs. ITO, WARD - 3(5), GHAZIPUR

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadalerakesh Kumar Gupta, Vs. Income Tax Officer, Bakharipur, Ward 3(5), Mohammadabad, Ghazipur District- Ghazipur Uttar Pradesh. Uttar Pradesh Pan/Gir No. : Axhpg7724R Appellant .. Respondent Appellant By : Shri O.P. Shukla & Shri Ashutosh Barnwal, Advocates.Ar Respondent By : Shri A.K. Singh. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 12.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit(A) Passed U/S. 250 Of The Income Tax Act, 1961. Rakesh Kumar Gupta 2. At The Time Of Hearing, Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Appeal & The Assessee Was Suffering From Cancer & Filed An Application For Condonation Of Delay Along With Details Of Medical Diagnosis To Substantiate The Reasonable Cause For Delay Of 151 Days In Filing The Appeal. We Have Considered The Facts Mentioned In The Condo Nation Application & Supporting The Evidences & Find That The Assessee Has Explained The Reasonable Cause For The Delay & The Ld. Dr Has No Serious Objections. Accordingly,We Condone The Delay & Admit The Appeal & Heard.

condone the delay and admit the appeal and heard. 3. The assessee has raised the following grounds of appeal: “1. Because, appellate order passed by learned CIT (Appeals) is bad in law as well as facts and liable to be canceled. 2. Because, learned CIT (Appeals) was not justified to make addition on amount Rs.2227054/- treating dimmed Income

RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI

In the result, the appeal of the assesseein ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)

section 253(3) of the Act. The assessee has filed an application explaining reasons for delay in filing this appeal late beyond the time prescribed u/s 253(3) , in which assessee has claimed that the assessee had sent the appeal, by Speed Post on 19th October, 2022 , while I.T.A. No.42/VNS/2022 Assessment Year:2012-13 3 RadheyShyam,Agra