SARIKA CHOUDHARY,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sonjoy Sarma & Sri Rakesh Mishra

delay in filing the appeal is hereby condoned and the appeal is admitted for adjudication. Page 3 of 7 I.T.A. No.: 254/PAT/2024 Assessment Year: 2011-12 Sarika Choudhary. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that on the facts and circumstances of the case the learned CIT (Appeal), Patna

SUNITA AGRAWAL,KOLKATA vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed on this issue

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee, Smt. Sunita Agarwal, is the wife of Shri Anil Agarwal, filed her return of income for AY 2015-16 on 02.02.2016 declared total income of Rs. 3,58,580/-. The case was reopened u/s.147 of the Act after recording reasons of reopening

RAJ CONSTRUCTION,KATIHAR vs. ACIT, CIRCLE-1(1), BHAGALPUR

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

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am Asst. Commissioner Of Income Tax, Raj Construction Circle – 1(1), C/O Mahadev Ghosh, Bhagalpur, Advocate Vs. Bf-199, Salt Lake City, R.N. Plaza, R.B.S.S Kolkata-700064 Sahay Road, Bhagalpur, Bihar- 812001 (Appellant) (Respondent) Pan No. Aajfr6306F Assessee By : Shri Mahadev Ghosh, Ar Revenue By : Shri Ashwani Kumar, Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 29.08.2024

condone the delay and admit the appeal for adjudication. 03. The assessee has raised following grounds of appeal; - “1. That under the facts and circumstances of the case the Ld. CIT (A) National Faceless Appeal, Centre (NFAC) has erred in passing the order confirming the disallowance of Sundry Creditors of the amount of 2,37,71,018 is arbitrary, unjustified

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

condone the delay and proceed to decide the appeal of the assessee on merits. P a g e 1 | 71 Assessment Year : 2010 -2011 3. The assessee has raised the following grounds of appeal” “1. For that the CIT(A) has erred in affirming the order of the Assessing Officer passed u/s.143(3)/147 wherein the Assessing Officer has assessed