RAJESH SINGH,HAJIPUR vs. ADDL/JCIT, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

delay is condoned. 4. Brief facts of the case are that the assesese is an individual, who filed his return of income on 28.03.2017 showing total income of Rs.2,67,440/- and agriculture income of Rs.27,50,000/-. The assessee derives income from agriculture and house property. The case was selected for scrutiny through CASS. Accordingly, notices under sections

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

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

delay in filing of such\nForm, the same should be got condoned by the concerned jurisdictional\nCommissioner of Income Tax u/s 119(2)(b) of the Act. In the present case,\nthere is no evidence on record that the appellant filed any such condonation\npetition before the Commissioner. CPC was therefore justified in disallowing

ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

condone the delay and admit the cross objection for adjudication. 4. The only issue raised by the Revenue in the various grounds of appeal is against the order of learned CIT (A) deleting the addition made by the learned Assessing Officer of ₹8,02,45,293/-, which was in violation to the Provisions of Section 40A(3) of the Income

PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

delay of 43 days, citing illness and lack of familiarity with email service of notices. The AO made additions based on estimates and disallowances due to lack of books of accounts and missing evidence. The assessee did not appear before the Ld. CIT(A) for submissions.", "held": "The Tribunal condoned

ANUP KUMAR HUF,PATNA vs. ACIT, CENT. CIR-1, PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 192/Pat/2025 Assessment Year: 2014-2015 Anup Kumar Huf,…………………...….………Appellant 4A, Narayan Nilayam Apartment, Road No. 6 Rajendra Nagar, Patna-800016 Bihar [Pan:Aahha5422R] -Vs.- Assistant Commissioner Of Income Tax....Respondent Central Circle-1, Patna

delay is condoned. 4. The facts in brief are that a survey under section 133A of the Income Tax Act, 1961 were carried out at the business premises of M/s. Sona Gold Agrochem Pvt. Ltd., Patna. The group consisted of a number of companies which are in the business of manufacturer of poultry feed and rice. The group of concerns

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowance of deduction claimed u/s 80C may be allowed on the basis of documentary evidence available with the appellant”. 3. The Registry has informed that the appeal is time barred by 212 days in filing the appeal by the assessee. However, the assessee filed a petition before the ITAT dated 30th June, 2025 in support of condonation of delay

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “i) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law by deleting the disallowance

SWARGIYA PROF NAWAL PD. SINGH S SANSTHAN,VAISHALI vs. CPC, BENGALURU

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.348/Pat/2025 Assessment Year: 2018-19 Swargiya Prof Nawal Pd. Singh S Sansthan…………………..………. …………………....Appellant 0 Sahi Colony, Hajipur, Vaishali, Bihar- 844101.. [Pan: Aagts5236E] Vs. Cpc, Bengaluru……..…....…..……………..………………….…..... Respondent Appearances By: Shri Rakesh Kumar, Adv., Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 21, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Is Directed By The Assessee Against The Order Dated 03.01.2025 Passed By The Cit, Appeal Addl/Jcit(A)-3, Chennai Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018–19. The Case Was Processed By The Cpc, Which Issued An Intimation Under Section 143(1) Of The Act, Disallowing The Assessee’S Claim Of Exemption Of ₹1,25,99,176, Being 80% Of The Total Expenditure Against Total Receipts Of ₹1,27,78,294. Consequently, The Total Income Was Determined At ₹₹1,27,78,294. I.T.A. No.348/Pat/2025 Swargiya Prof Nawal Pd. Singh S Sansthan 3. Aggrieved By The Above Intimation, The Assessee Preferred An Appeal Before The Cit(A). However, The Cit(A) Dismissed The Appeal Solely On The Ground That It Was Filed After A Delay Of 1,489 Days, Without Considering The Matter On Merits.

disallowing the assessee’s claim of exemption of ₹1,25,99,176, being 80% of the total expenditure against total receipts of ₹1,27,78,294. Consequently, the total income was determined at ₹₹1,27,78,294. I.T.A. No.348/Pat/2025 Swargiya Prof Nawal Pd. Singh S Sansthan 3. Aggrieved by the above intimation, the assessee preferred an appeal before

RAJESH KUMAR BHADANI,GAYA vs. ITO, WARD- 3 (2), GAYA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the Ld. CIT (A) NFAC has erred in passing ex-parte order and sustaining the order of the A.O. and thereby affirmed the order made by the A.O. amounting to Rs.59.57

RAJENDRA AGRAWAL,BIROLI BAZAR vs. ITO WARD 3(1) PURNEA, PURNIA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.422/Pat/2024 Assessment Year: 2011-12 Rajendra Agrawal.……………….....…..…………………....Appellant New Sipahi Tola, Maranga Road, Bihar – 85301. [Pan: Aqhpa2439E] Vs. Ito, Ward-3(1), Purnia....….…….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 27, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 29.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 18 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. Brief Facts Of The Care Are That The Assessee Is An Individual & Is Engaged In Farming Activities. The Case Of The Assessee Was Reopened

condone the delay in filing the appeal and adjudicate the appeal on merits of the case. 3. Brief facts of the care are that the assessee is an individual and is engaged in farming activities. The case of the assessee was reopened I.T.A. No.422/Pat/2024 Assessment Year: 2011-12 Rajendra Agrawal u/s 147 of the Act for the assessment year

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

condone the delay and taking up for adjudication. 4. Briefly stated the facts of the case are that the Ld. Pr.CIT called the assessment record and observed that order passed by the AO u/s 147 r.w.s. 143(3) r.w.s. 144B of the Act was completed on 19.03.2023 assessed the total income at Rs. 68,24,861/- in which he observed

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

DINESH KUMAR,PATNA vs. ITO WARD (5), PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.427/Pat/2024 Assessment Year: 2016-17 Dinesh Kumar……………………….....…..…………………....Appellant C/O Bhurendra Prasad, Near B D Public School, Buddha Colony, Patna – 800001. [Pan: Bxbpk1456M] Vs. Ito, Ward-5, Patna…………. ….…….…............................…..…..... Respondent Appearances By: Shri Shailendra Sinha, Ar Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 27, 2025 Date Of Pronouncing The Order : January 28, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.03.2024 Of The Commissioner Of Income Tax (Appeals), Jaipur [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2016-17 By Showing Total Income Of Rs.2,71,810/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass Followed By Notices Issued U/S 143(2) & 142(1) Of The Act. The Assessing Officer Asked The Assessee To Produce Books Of Accounts, Ledger, Cash Book Etc. Before Him But The Assessee Did Not Comply. Accordingly, The Assessing Officer After Verification Of Return Of Income Found That The Assessee Had Filed Balance Sheet Showing Gross Total Income Of Rs.36,00,712/- & The Assessee Incurred Miscellaneous

disallowed the unsecured loan of Rs.1445600/- and treated the same as income from other sources. Further, the Assessing Officer denied the claim under chapter VIA of Rs.150000/- and added back into the total income of the assessee by assessing total income of the assessee at Rs.2292630/-. 3. Aggrieved by the above order, the assessee preferred appeal before

VIRENDRA YADAV,MADHUBANI vs. INCOME TAX OFFICER WARD 3(1), DARBHANGA, DARBHANGA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.248/Pat/2024 Assessment Year: 2016-17 Virendra Yadav……..…………………………………………..………….……Appellant Mainapatti, Maheshbada Khajauli, Madhubani, Bihar-847228. [Pan: Agwpy8420E] Vs. Ito, Ward-3(1), Darbhanga.……....….….. ……………….........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 04, 2025 Date Of Pronouncing The Order : February 04, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.11.2022 Of The Acit, Circle-3, Darbh [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 373 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing & The Tribunal Cannot Keep These Appeals Pending For Indefinite Time Due To Non-Representation. Therefore, In The Absence Of Any Authorised Representative Of The Assessee, We Proceed To Decide

condone the delay in filing the appeal and adjudicate the appeal on merits of the case. 3. No one has appeared on behalf of the assessee in spite of serving notices for hearing and the Tribunal cannot keep these appeals pending for indefinite time due to non-representation. Therefore, in the absence of any authorised representative of the assessee

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

condoning the delay. Since\nboth the appeals have inter-connected issues hence, they are being heard\ntogether for simultaneous adjudication.\n\n2. These appeals arise from the order u/s 250 of the Income Tax Act,\n1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax\n(Appeals), National Faceless Appeal Centre (NFAC), Delhi vide order dated\n12.12.2024

BLUECHIP ASSET PRIVATE LIMITED (PREVIOUSLY KNOWN AS BLUECHIP ADVISORY PVT. LTD,PATNA vs. CIT(A), NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay filling of appeal that one of the director "Shanti Devi (DIN-01935923) was ill from last year. Due to illness of the director, we have not proper reply to CIT(A) also. And they have passed order accordingly as we have not reply on time to CIT(A). 5. That the, The Director (Shanti Devi (DIN-01935923) has passed