ITAT Patna Judgments — September 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.

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.

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.

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,MUZAFFARPUR vs ACIT, CIRCLE-1, MUZAFFARPUR

ITA 92/PAT/2017[2012-13]Status: Disposed19 Sept 2019AY 2012-13

RAJIV AUTOMOBILES PVT LTD,MUZAFFARPUR vs ACIT, CIRCLE-1, MUZAFFARPUR

ITA 93/PAT/2017[2012-13]Status: Disposed19 Sept 2019AY 2012-13

M/S MOHIT ENTERPRISES,W.CHAMPARAN vs PR.C.I.T, MUZAFFARPUR

ITA 98/PAT/2017[2013-14]Status: Disposed19 Sept 2019AY 2013-14

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.

ACIT, CENTRAL CIRCLE-1, PATNA vs M/S SONA GOLD AGROCHEM PRIVATE LIMITED, PATNA

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.

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.

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.

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.

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.

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.

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, 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.

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.

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).

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.

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.

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.

BAJRANG INFRASTRUCTURE AND CONSTRUCTION PVT LTD,PATNA 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.

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.

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.

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.

SANKALP PARIWAR INFRASTRUCTURE SERVICES LTD.,PATNA 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.

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 M/S SONA GOLD AGROCHEM PRIVATE LIMITED, PATNA

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.

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.

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.

ANURADHA PICTURES PVT LTD,MUZAFFARPUR vs DCIT, CIRCLE-1, MUZAFFARPUR

ITA 118/PAT/2019[2010-11]Status: Disposed19 Sept 2019AY 2010-11Remanded

The ITAT condoned the delay and restored the appeal to the CIT(A) for a fresh hearing. The CIT(A) was directed to pass a speaking and reasoned order after providing an opportunity to the assessee.

AJAY KUMAR,PATNA vs ITO, WARD-4(4), PATNA

ITA 123/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Remanded

The Tribunal restored the appeal to the Assessing Officer (AO) to pass a speaking and reasoned order after providing the assessee with an opportunity to be heard. The assessee was directed to cooperate with the AO.

BALAJI HUNDAI AUTO PVT LTD,MUZAFFARPUR vs ACIT, CIRCLE-1, MUZAFFARPUR

ITA 130/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Allowed

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

MANOJ KUMAR YADAV,MUZAFFARPUR vs ACIT, CIRCLE-1, MUZAFFARPUR

ITA 131/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Remanded

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

DINESH KUMAR,PATNA vs ITO, WARD-4(2), PATNA

ITA 134/PAT/2019[2010-11]Status: Disposed19 Sept 2019AY 2010-11Remanded

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.

BIRENDRA KUMAR YADAV,CHHAPRA vs ACIT, CIRCLE-2(1), MUZAFFARPUR

ITA 135/PAT/2019[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

The ITAT 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.

KARISHMA GOYAL,RANCHI vs ACIT, CIRCLE-2, BEGUSARAI

ITA 145/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Remanded

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

DILEEP KUMAR,MUZAFFARPUR vs ITO, WARD-1(1), MUZAFFARPUR

ITA 148/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Remanded

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

PRADIP KUMAR,GOPALGANJ vs ITO, WARD-2(4), SIWAN

ITA 149/PAT/2019[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

The tribunal restored the appeal to the CIT(A) for a fresh hearing, directing the CIT(A) to pass a speaking and reasoned order after providing an opportunity to the assessee.

GUDDU PRADHAN,MUZAFFARPUR vs ITO, WARD-1(1), MUZAFFARPUR

ITA 150/PAT/2019[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

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

ACIT, CIRCLE-6, PATNA vs SMT. SUDHA AGRAWAL, PATNA

ITA 179/PAT/2019[2016-17]Status: Disposed19 Sept 2019AY 2016-17Dismissed

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

ACIT, CIRCLE-6, PATNA vs SMT. SHAKUNTALA DEVI LOHIA, PATNA

ITA 180/PAT/2019[2016-17]Status: Disposed19 Sept 2019AY 2016-17Dismissed

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

DCIT, CIRCLE-3, DARBHANGA vs KRISHNA MURARI BAGARIA, SAMASTIPUR

ITA 190/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Dismissed

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

PANKAJ KR. SINGH,BETTIAH vs ACIT, CIRCLE-1, MUZAFFARPUR

ITA 211/PAT/2019[2012-13]Status: Disposed19 Sept 2019AY 2012-13Remanded

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

SANJAY PRASAD SINGH,MUZAFFARPUR vs ITO, WARD-2(1), MUZAFFARPUR

ITA 212/PAT/2019[2015-16]Status: Disposed19 Sept 2019AY 2015-16Remanded

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.

ASHOK KUMAR YADAV,MADHUBANI vs ITO, WARD-1, MADHUBANI

ITA 215/PAT/2019[2001-02]Status: Disposed19 Sept 2019AY 2001-02Remanded

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

RAJ PREM CONSTRUCTION PVT LTD,MOTIHARI vs ACIT, CIRCLE-1, MUZAFFARPUR

ITA 218/PAT/2019[2013-14]Status: Disposed19 Sept 2019AY 2013-14Remanded

The Tribunal condoned the delay in filing the appeal. Considering the ex-parte order by CIT(A) and in the interest of justice, the case was restored to the CIT(A) for a fresh hearing.