ITAT Patna Bench

CHANDRA BHUSHAN ROY,MADHEPURA vs NFAC, DELHI, DELHI

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Laxmi Prasad Sahu (Accountant Member)

SHYAM SUNDER PRASAD,VAISHALI vs DCIT-CIRCLE-1 PATNA, PATNA

SHRI DUVVURU RL REDDY (Vice President), SHRI LAXMI PRASAD SAHU (Accountant Member)

VIJAY KUMAR JHA,MUZAFFARPUR vs AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Laxmi Prasad Sahu (Accountant Member)

VIJAY KUMAR JHA,MUZAFFARPUR vs AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Laxmi Prasad Sahu (Accountant Member)

VIJAY KUMAR JHA,MUZAFFARPUR vs AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Laxmi Prasad Sahu (Accountant Member)

VIJAY KUMAR JHA,MUZAFFARPUR vs AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Laxmi Prasad Sahu (Accountant Member)

AMAR NATH SINGH,ARA vs ITO, NFAC, DELHI

SHRI LAXMI PRASAD SAHU (Accountant Member)

JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs ITO WARD 1(3) VAISHALI, HAJIPUR

or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

INCOME TAX OFFICER, BHAGALPUR vs SAPNA, NATHNAGAR, BHAGALPUR

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

RAKESH KUMAR ,PATNA vs ITO WARD6(2) PATNA , PATNA

him computed the income at Rs. 20,24,862/- as LTCG and passed order u/s 144 on 26.11.2019. 3. Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A) with a delay of 438 days and reasons was also explained. The Ld. CIT(A) did not entertain the condonation application and rejected the explanation submitted by the assessee. The Ld. CIT(A) noted that the assessee filed condonation petition with a delay of 21 days in form of letter only without support of any affidavit a

ALMAHAD TRUST ,PATNA vs ITO EXEMPTION, WARD-1, PATNA , PATNA

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

PATLIPUTRA DISTRIBUTORS PRIVATE LIMITED,PATNA vs DC/AC, CIRCLE-2, PATNA

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

MANOJ KUMAR,PATNA vs ITO WARD 4(4), PATNA, PATNA

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

MOHAMMED ASHFAQ ANSARI,ARARIA vs INCOME TAX DEPARTMENT, DELHI, DELHI

MOHAMMED WASIM AKRAM,MADHEPUR, BARSOI, KATIHAR vs ITO, KATIHAR

Shri Laxmi Prasad Sahu (Accountant Member), Shri Sonjoy Sarma (Judicial Member)

MOHAMMED WASIM AKRAM,MADHEPUR, BARSOI, KATIHAR vs ITO, KATIHAR

Shri Laxmi Prasad Sahu (Accountant Member), Shri Sonjoy Sarma (Judicial Member)

GAURAB KUMAR,PURAINI BAZAR vs ITO WARD 3(4) SAHARSA, KOSHI CHOWK SAHARSA

the CIT(A). However, the CIT(A) dismissed the appeal ex parte for non-compliance, without adjudicating the issues on merits. 4. Aggrieved by the order of the CIT(A), the assessee is in appeal before the Tribunal. 5. In the instant case, there is a delay of 100 days in filing the present

SANJEEV KUMAR,MUZAFFARPUR vs COMMISSIONER OF INCOME TAX APPEAL, PATNA

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

DEEPAK SHRAWAN BUDHIA,MUMBAI vs PR. COMMISSIONER OF I.T., PATNA-1, PATNA

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

PAN TUTORIALS PRIVATE LIMITED,PATNA vs DCIT/ACIT CEN CIR 3, PATNA

the Ld. CIT(A). The Ld. CIT(A) after considering the submissions of the assessee dismissed the appeal of the assessee. 4.