DIPAK KUMAR SINGH & SONS HUF,PATNA vs. INCOME TAX OFFICER WARD 6(2), PATNA

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

Bench: the Ld. CIT(A), the assessee claimed that the delay was on account of ignorance of law and the assessee was alerted for filing the appeal only when they received a notice proposing levy of penalty u/s 271(1)(c) of the Act. Thereafter, the Ld. CIT(A) has discussed the issue of delayed filing with the help of several authorities on the subject and has declined to condone the said delay due to which the appeal was dismissed. 3.1 Further aggrieved with the action of Ld. CIT(A), the assessee is

condone the delay results in grave miscarriage of justice, it would be a ground to condone the delay

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

ARJUN KUMAR SAH,VAISHALI vs. ITO WARD- 1(3), VAISHALI

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

condoning the delay. Accordingly, the delay is hereby condoned, order of the ld. CIT(A) is hereby

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay of form no 10B. 4) For that, as per record delay of 1260 days

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

ATLANTIS MEDICARE PRIVATE LIMITED,PATNA vs. DC/AC CIRCLE-1, PATNA

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

condonation of delay petition\non same day and committed delay which caused delay of 30 days

MOHAMMAD SOHEL ALAM,PURNEA vs. ITO, WARD 3 (1), PURNEA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

LAL BAHADUR PANDEY,SARAN vs. ITO, WARD,-2(2), CHHAPARA

In the result, the Stay Application of the assessee is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borads.A. No. 9/Pat/2024 (In Ita No. 507/Pat/2024) Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Applicant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar & I.T.A. No. 507/Pat/2024 Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Appellant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar Appearances By: Shri Narendra Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar, Sr. D.R., Appeared On Behalf Of The Revenue

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD 2 (1), PATNA

In the result, the appeals of the assessee are dismissed as withdrawn

condoning the delay. Keeping in view, the condonation\npetition as well as judicial pronouncement that the case

EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD- 2 (1), PATNA

In the result, the appeals of the assessee are dismissed as withdrawn

condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case

RAJ KISHORE UPADHYAY,GOPALGANJ vs. ITO, SIWAN, SIWAN

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

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

condoning the delay of 258 days as sufficient causes were submitted. Due to refusal to condone the delay

SARVAJANIK EDUCATION AND WELFARE SOCIETY,GUGULDIH vs. COMMISSIONER OF IMCOME TAX (EXEMPTION), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay of 35 days. 1.2 We have considered the submissions made, gone through the application seeking condonation of delay

KANHAIYA KUMAR,NAWADA vs. ITO, WARD-2(5), BIHARSHARIF

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

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.560/Pat/2022 Assessment Year: 2017-18

Condonation of delay application is placed in file. The main reason for the delay occurred as expressed

M/S GEETANJALI ESTATE PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

PAPPU KUMAR,PATNA vs. ITO, WARD- 5 (4), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay

MANOJ KUMAR YADAV,SIWAN vs. ITO, WARD-2(3), SIWAN

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condonation of delay filed by the appellant: "For the substantial interest of justice, we condone the delay