PUNAM SINHA,PATNA vs. ITO, WARD- 6 (1), PATNA
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 298/PAT/2025[2015-16]Status: DisposedITAT Patna30 Sept 2025AY 2015-16
Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Punam Sinha, Near Shiv Mandir, Vs. Ito, Ward 6(1), Patna Khajpura, Patna-800014,Bihar Pan/Gir No. Ainps 1974 Q (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/07/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 06.06.2024 In Appeal No.Cit(A), Patna -2/11391/2019-20 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 301 Days. The Assessee Has Filed Condonation Petition Stating That At The Time Of Ld Cit(A) Passed The Order, The Assessee Was Suffering From Spine Diseases & Also Eye Disease I.E. Glucoma. Due To This Fact, She Was Not Unable To Look After Her Day-To-Day Business. It Is Also Stated That Assessee Being A Lady Was Not Conversant With P A G E 1 | 5 Assessment Year : 2015-16
For Appellant: NoneFor Respondent: Shri Ashwani Kumar Singhal, JCIT
Section 133(6)Section 144Section 147Section 148Section 2(47)Section 53A
reassessment u/s.147
of the Act and notice u/s.148 was issued to the assessee. In response to notice, the assessee filed return of income. The Assessing Officer opined that P a g e 2 | 5
Assessment Year : 2015-16
since the assessee had relinquished ownership right over his share by entering into development agreement, as such, the provision of section
