ITAT Patna Judgments — 2019

Judgments from the Patna bench in 2019

Showing 40 of 97 orders. Use the months below for the rest.

• Imbesat Shaukat, Darbhanga vs ACIT, Central Circle, Muzaffapur
  ITA 14/PAT/2017[1998-99]Status: Disposed8 Nov 2019AY 1998-99
• Ashwani Gupta, Patna vs ACIT, Central Circle-1, Patna
  ITA 251/PAT/2018[2015-16]Status: Disposed8 Nov 2019AY 2015-16
• Maa Vaishno Agencies, Muzaffarpur vs Addl. CIT, Range-2, Muzaffarpur
  ITA 160/PAT/2017[2011-12]Status: Disposed8 Nov 2019AY 2011-12
• Imbesat Shaukat, Darbhanga vs ACIT, Central Circle, Muzaffapur
  ITA 15/PAT/2017[1999-2000]Status: Disposed8 Nov 2019AY 1999-2000
• Extra -C, Patna vs CIT-Exemption, Patna
  ITA 56/PAT/2017[00]Status: Disposed8 Nov 2019
• Rabindra Prasad, Patna vs ITO, Ward-1(2), Patna
  ITA 174/PAT/2018[2012-13]Status: Disposed26 Sept 2019AY 2012-13
• Jamil Akhatar, Madhubani vs ITO, Madhubani
  ITA 48/PAT/2018[2003-04]Status: Disposed20 Sept 2019AY 2003-04Allowed

  The Tribunal found that the CIT(A) passed an ex-parte order and the Assessing Officer also passed an ex-parte assessment order. In the interest of justice, the assessee was granted one more opportunity to represent its case before the Assessing Officer.

• ACIT, Central Circle-1, Patna vs M/S Sona Gold Agrochem Private Limited…
  ITA 114/PAT/2019[2012-13]Status: Disposed19 Sept 2019AY 2012-13Dismissed

  The Tribunal held that the appeal was not maintainable as the tax effect was below the prescribed monetary limit. The revised CBDT circular, enhancing the monetary limits, was applicable to pending appeals.

• Rajbeer Yadav, Saharsa vs ITO, Ward-3(4), Saharsa
  ITA 332/PAT/2018[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

  The Tribunal noted that the CIT(A) had passed an ex-parte order. To ensure justice, the Tribunal restored the appeal to the CIT(A) to pass a reasoned order after providing the assessee with a proper opportunity of hearing.

• ACIT, Central Circle-1, Patna vs Sona Gold Developers Pvt Ltd, Patna
  ITA 115/PAT/2019[2012-13]Status: Disposed19 Sept 2019AY 2012-13Dismissed

  The Tribunal held that the appeal was not maintainable as the tax effect was below the prescribed monetary limit. The Tribunal also clarified that the enhanced monetary limits are applicable to pending appeals.

• Sanjay Kumar, Nawada vs ITO, Ward-2(5), Biharsharif
  ITA 341/PAT/2018[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

  The Tribunal restored the appeal to the file of the CIT(A) to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing. The assessee was directed to cooperate for early disposal.

• Sankalp Pariwar Infrastructure Services… vs ITO, Ward-2(2), Patna
  ITA 323/PAT/2018[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal restored the appeal to the file of the CIT(A) to pass a reasoned order after providing the assessee with an opportunity of hearing. This was done in the interest of justice and fair-play.

• Bajrang Infrastructure and Construction Pvt… vs ACIT, Circle-2, Patna
  ITA 293/PAT/2018[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal restored the appeal to the CIT(A) to provide the assessee with another opportunity to present its case. The CIT(A) was directed to pass a reasoned order after hearing the assessee.

• Amit Kr. Singh, Patna vs ITO, Ward-3(4), Patna
  ITA 284/PAT/2018[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal noted that the CIT(A) had passed an ex-parte order. To ensure justice and fair play, the Tribunal restored the appeal to the CIT(A) to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing.

• Prem Prakash Nand, Gaya vs DCIT, Circle-3, Gaya
  ITA 333/PAT/2018[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

  The Tribunal restored the appeal to the CIT(A) to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing. The assessee was directed to cooperate for early disposal.

• Amitabh Chandra Mukul, Patna vs ACIT, Circle-4(1), Patna
  ITA 124/PAT/2019[2010-11]Status: Disposed19 Sept 2019AY 2010-11Remanded

  The Tribunal restored the appeal to the file of the CIT(A) with a direction to pass a speaking and reasoned order after providing sufficient opportunity of hearing to the assessee.

• Manoj Kumar, Jehanabad vs ACIT, Circle-1, Gaya
  ITA 310/PAT/2018[2011-12]Status: Disposed19 Sept 2019AY 2011-12Remanded

  The Tribunal restored the appeal to the file of the CIT(A) to pass a reasoned order after providing a sufficient opportunity of hearing to the assessee. The assessee was directed to cooperate for early disposal.

• ACIT, Central Circle-1, Patna vs M/S Sona Gold Agrochem Private Limited…
  ITA 113/PAT/2019[2010-11]Status: Disposed19 Sept 2019AY 2010-11Dismissed

  The Tribunal held that the appeal was not maintainable due to the low tax effect, as per the CBDT circular. The circular's enhanced monetary limits were applicable to pending appeals as well.

• Ranjit Kumar, Nawada vs ITO, Ward-2(5), Biharsharif
  ITA 232/PAT/2018[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal restored the appeal to the file of the Assessing Officer to pass a speaking and reasoned order after providing the assessee with an opportunity of hearing. The assessee was directed to cooperate with the AO.

• Tirhut Lok Seva Sansthan, Samastipur vs ITO, Ward-Exemption, Muzaffarpur
  ITA 125/PAT/2019[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

  The Tribunal restored the appeal to the file of the CIT(A) to pass a reasoned order after providing sufficient opportunity of hearing to the assessee. The assessee was directed to cooperate for early disposal.

• M/S Bijendra Kumar Singh, Patna vs ITO, Ward-4(5), Patna
  ITA 140/PAT/2019[2012-13]Status: Disposed19 Sept 2019AY 2012-13
• Janmajay Singh, Saran vs ACIT, Circle-2, Muzaffarpur
  ITA 141/PAT/2019[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal restored the appeal to the CIT(A) for a fresh hearing and a speaking order, considering the AO's findings and the assessee's submissions.

• ACIT, Circle-4(1), Patna vs M/S Prachi Construction, Patna
  ITA 133/PAT/2018[2007-08]Status: Disposed19 Sept 2019AY 2007-08Dismissed

  The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the enhanced monetary limit specified in CBDT Circular No. 17/2019. The circular was held to be applicable to pending appeals as well.

• Anil Kumar, Muzaffarpur vs ACIT, Circle-1, Muzaffarpur
  ITA 102/PAT/2019[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal restored the appeal to the file of the CIT(A) to grant the assessee one more opportunity to present its case. The CIT(A) was directed to pass a speaking and reasoned order after providing sufficient opportunity of hearing.

• Shashank Auto Pvt Ltd, Muzaffarpur vs ACIT Circle-2, Muzaffarpur
  ITA 308/PAT/2018[2013-14]Status: Disposed19 Sept 2019AY 2013-14Partly Allowed

  The Tribunal restored the appeal to the CIT(A) to provide the assessee with another opportunity to present their case. The CIT(A) was directed to pass a speaking and reasoned order after hearing the assessee.

• Shashank Auto Pvt Ltd, Muzaffarpur vs ACIT Circle-2, Muzaffarpur
  ITA 309/PAT/2018[2014-15]Status: Disposed19 Sept 2019AY 2014-15Partly Allowed

  The Tribunal restored the appeal to the CIT(A) to provide the assessee with another opportunity to present their case. The CIT(A) was directed to pass a speaking and reasoned order after hearing the assessee.

• Sanjay Kumar Alias Sanjay Kr. Yadav vs DCIT
  ITA 79/PAT/2016[2010-11]Status: Disposed19 Sept 2019AY 2010-11Remanded

  The Tribunal found that the Assessing Officer's order and the remand report lacked proper verification and examination, and the assessee was not given adequate opportunity. Therefore, both issues were remitted back to the Assessing Officer for fresh adjudication.

• Pramila Kumari, Patna vs ITO, Ward-5(4), Patna
  ITA 108/PAT/2019[2006-07]Status: Disposed19 Sept 2019AY 2006-07Remanded

  The ITAT restored the appeal to the CIT(A) to provide the assessee with another opportunity to represent their case. The CIT(A) was directed to pass a speaking and reasoned order after hearing the assessee.

• North Bihar Agro Agencies Pvt Ltd… vs ACIT, Circle-1, Muzaffarpur
  ITA 92/PAT/2017[2012-13]Status: Disposed19 Sept 2019AY 2012-13
• M/S Vaishnavi Rice Mills Pvt Ltd, Dinara vs ITO, Ward-3(4), Sasaram
  ITA 282/PAT/2018[2015-16]Status: Disposed19 Sept 2019AY 2015-16Remanded

  The Tribunal restored the appeal to the file of the AO to pass a speaking and reasoned order after providing the assessee with an opportunity of hearing. The assessee was directed to cooperate with the AO.

• M/S Mohit Enterprises, W.Champaran vs Pr.C.I.T, Muzaffarpur
  ITA 98/PAT/2017[2013-14]Status: Disposed19 Sept 2019AY 2013-14
• Rajiv Automobiles Pvt Ltd, Muzaffarpur vs ACIT, Circle-1, Muzaffarpur
  ITA 93/PAT/2017[2012-13]Status: Disposed19 Sept 2019AY 2012-13
• Rishi Keshan, Kanpur vs ITO, Ward, Bettiah
  ITA 243/PAT/2018[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The Tribunal found that the CIT(A) had passed an ex-parte order without providing a hearing. In the interest of justice, the assessee was granted one more opportunity to present its case before the CIT(A).

• ACIT, Circle-1, Muzaffarpur vs Shubham Construction, Muzaffarpur
  ITA 110/PAT/2018[2010-11]Status: Disposed19 Sept 2019AY 2010-11Dismissed

  The Tribunal held that the appeal was not maintainable as the tax effect was below the prescribed monetary limit. The amended CBDT circular regarding monetary limits for appeals is applicable to pending appeals.

• Santosh Kr. Jha, Patna vs DCIT, Central Circle-2, Patna
  ITA 264/PAT/2018[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

  The Tribunal restored the appeal to the file of the AO, directing the AO to pass a speaking and reasoned order after providing the assessee with an opportunity to be heard. The assessee was also directed to cooperate with the AO.

• DCIT, Circle-1, Patna vs M/S Alkem Laboratories Ltd, Patna
  ITA 220/PAT/2018[2011-12]Status: Disposed19 Sept 2019AY 2011-12Dismissed

  The Tribunal held that the appeal filed by the Revenue was not maintainable due to the tax effect being below the prescribed monetary limit. The Tribunal followed the CBDT circular which stated that appeals with a tax effect below the specified limit should not be filed or should be withdrawn.

• DCIT, Circle-1, Patna vs M/S Alkem Laboratories Ltd, Patna
  ITA 221/PAT/2018[2012-13]Status: Disposed19 Sept 2019AY 2012-13Dismissed

  The Tribunal held that the enhanced monetary limits prescribed by CBDT Circular No. 17/2019 are applicable to pending appeals as well. Therefore, the appeal filed by the Revenue was not maintainable.

• M/S Golden Poly Products Ltd., Patna vs DCIT, Circle-2, Patna
  ITA 226/PAT/2018[2006-07]Status: Disposed19 Sept 2019AY 2006-07Remanded

  The Tribunal noted that the CIT(A) had passed an ex-parte order. In the interest of justice, the Tribunal restored the appeal to the CIT(A) to provide the assessee with another opportunity to present its case.

• Sagam Shah Ram Chandra Ram, Aurangabad vs A.O., ACIT, Gaya
  ITA 32/PAT/2018[14-15]Status: Disposed19 Sept 2019Remanded

  The Tribunal restored the appeal to the CIT(A) to provide the assessee with another opportunity to present their case. The CIT(A) was directed to pass a speaking and reasoned order after hearing the assessee.

• Mithila Highway Service Station, Muzaffarpur vs DCIT, Circle-1, Muzaffaqrpur
  ITA 117/PAT/2019[2014-15]Status: Disposed19 Sept 2019AY 2014-15Remanded

  The ITAT restored the appeal to the CIT(A) to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing. The assessee was directed to cooperate for early disposal.