MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

condone the delay and treat the return as a valid return. Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Explanation.—For the purposes of this sub-section, a return of income shall be regarded as defective unless all the following conditions are fulfilled, namely :— (a) the annexures, statements

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

condone the delay and treat the return as a valid return. Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Explanation.—For the purposes of this sub-section, a return of income shall be regarded as defective unless all the following conditions are fulfilled, namely :— (a) the annexures, statements

SUJIT KUMAR AGRAWAL (HUF),VARANASI vs. ACIT, CC, VARANASI

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Sujit Kumar Agrawal (Huf) V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh Varanasi Pan-Aaohs5397C (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

section 143(3) r.w.s. 147 for the assessment year 2014-15. 2. There is a delay of six days’ in filing the present appeal. The assessee has filed the application for condonation

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

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

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

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

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

INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

condone the delay of 34 days in filing this appeal late beyond the time prescribed u/s 253(3) of the 1961 Act , and we proceed to decide the appeal on merits in accordance with law. It is well settled that if technicalities are pitted against justice, Courts will lean towards advancement of justice, unless malafide is at writ large

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

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

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

RAMESH CHANDRA JAISWAL,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2 (5), GORAKHPUR

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

Bench: Shri Anadee Nath Misshra

section 56 of the Income Tax Act, 1961, 50000 Provided that monetary gift received by an individual or HUF from relatives will not be charged to tax and spouse falls under the definition of relatives as per the Income Tax Act. 5. Interest on FDR made as on 01-08-2008 in the name of my wife Maya Jaiswal

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

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)

delay of 2 days in filing this appeal belatedly by the assesseeis condoned, and weproceed to adjudicate this appeal on merits. 3. The assessee is an individual, and he has claimed that his source of income is pension and interest income and ,since income was below threshold taxable limits , he did not filed return of income with Revenue for assessment