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

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

19-01-2009 with Amount of Actual Redemption 20000.00 20000.00 17750.00 17750.00 17750.00 17750.00 20000.00 20000.00 respectively. As per post office rule at the time of maturity of investment all the original documents such as passbook, Investment certificate and other related documents had been retained by post office for their own records, so I am unable to submit the documentary

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

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

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

19, there was lockdown and accordingly, the same was delayed by 28 days i.e. on 11/06/2020. Accordingly, there is reasonable cause and delay is beyond the control of the assessee, therefore, 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

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

In the result, appeal of the assessee is allowed

19, there was lockdown and accordingly, the same was delayed by 28 days i.e. on 11/06/2020. Accordingly, there is reasonable cause and delay is beyond the control of the assessee, therefore, 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

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

In the result, appeal of the assessee is allowed

19, there was lockdown and accordingly, the same was delayed by 28 days i.e. on 11/06/2020. Accordingly, there is reasonable cause and delay is beyond the control of the assessee, therefore, 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

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

In the result, appeal of the assessee is allowed

19, there was lockdown and accordingly, the same was delayed by 28 days i.e. on 11/06/2020. Accordingly, there is reasonable cause and delay is beyond the control of the assessee, therefore, 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

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

19, there was lockdown and accordingly, the same was delayed by 28 days i.e. on 11/06/2020. Accordingly, there is reasonable cause and delay is beyond the control of the assessee, therefore, 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

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)

19 Assessment Year: 2018-19 Bhupendra Kumar Pandey it observed as follows:- 'Delay condoned. In the present case we are concerned with the law as it stood prior to the amendment of section

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)

Delay condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

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)

Delay condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

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)

Delay condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

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

19-20 /paper book. Our attention wasalso drawn by ld. Counsel for the assesseeto page no. 35 onwards of the paper-book filed by the assessee and it was submitted that the department has obtained copy of the account opening form submitted for opening of the bank account with ICICI Bank in the name of the assessee .It was submitted

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

19-20 /paper book. Our attention wasalso drawn by ld. Counsel for the assesseeto page no. 35 onwards of the paper-book filed by the assessee and it was submitted that the department has obtained copy of the account opening form submitted for opening of the bank account with ICICI Bank in the name of the assessee .It was submitted