PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

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

SIDDHI GUPTA,AURANGABAD vs. ITO, WARD- 3 (3), AURANGABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar

02, 2025 Date of pronouncing the order: February 13, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 355/PAT/2023 and 356/PAT/2023 are directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National 1 ITA Nos. 355 & 356/PAT/2023 (A.Y. 2017-2018) Siddhi Gupta Faceless

SIDDHI GUPTA,AURANGABAD vs. ITO, WARD- 3 (3), AURANGABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar

02, 2025 Date of pronouncing the order: February 13, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 355/PAT/2023 and 356/PAT/2023 are directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National 1 ITA Nos. 355 & 356/PAT/2023 (A.Y. 2017-2018) Siddhi Gupta Faceless

MANOJ KUMAR,AURANGABAD vs. ITO WARD-3(3), AURANGABAD, GAYA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.75/Pat/2025 Assessment Year: 2021-22 Manoj Kumar……………………….....…..…………………....Appellant Chawal Bazar, Main Road, Daudnagar, Aurangabad, Bihar-824143. [Pan: Andpk2914K] Vs. Ito, Ward-3(3), Aurangabad……….…............................…..…..... Respondent Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 24, 2025 Date Of Pronouncing The Order : August 5, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The National Faceless Appeal Centre ["Cit(A)"] For The Assessment Year 2021-21. 2. At The Outset, It Is Noted That There Is A Delay Of 145 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication. 3. The Assessee Filed Its Return Of Income For The Assessment Year 2021–22 Declaring Total Income Of ₹ 5,54,350. The Return Was Selected For Scrutiny & Notices Under Section 143(2) & Section 142(1) Of The

delay is condoned, and the appeal is admitted for adjudication. 3. The assessee filed its return of income for the Assessment Year 2021–22 declaring total income of ₹ 5,54,350. The return was selected for scrutiny, and notices under Section 143(2) and Section 142(1) of the I.T.A. No.75/Pat/2025 Manoj Kumar Act were issued. Since the assessee failed

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

condoning the delay. Since both the appeals have inter-connected issues hence, they are being heard together for simultaneous adjudication. 2. These appeals arise from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi vide order dated 12.12.2024. 2.1 In this

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 of Rs. 43,67,25,641/- made

MADHURI DEVI,SAHARSA vs. ITO WARD- 3 (4), SAHARSA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

02. That Due some technical reason the appeal could not be submitted properly on ITAT Portal, hence not visible on ITAT portal, however the appellant was under bona fide belief that appeal has been filed properly. 03. That the Appellant filing this appeal to-day attaching all the attachments Form 36 etc manually, petitioner is filing this appeal after coming

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

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

Section 144/ 143(3) of the Income-tax Act, 1961 (the Act) dated 14th December, 2017. 02. Registry is informed that the appeal is time barred for 5 days. Application for condonation of delay

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

condone the delay and proceed to decide the appeal on merit. 4. Brief facts of the case are that the assessee is a partnership firm engaged in the business of Government Civil Contractor & Sub-contractor and involved in the infrastructure development and maintenance such as roads, bridges, railways tunnels, etc. Income of Rs.4,25,44,130/- declared

SHREE RANI SATI TEXTILES,MUZAFFARPUR vs. ACIT/DCIT, CIR-2, MUZAFFARPUR

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay has been filed by the assessee stating as under: “01. That the Deponent Mr. Raj Kumar Tulsyan is the managing partner of the firm, Shree Ranisati Textiles, and hence is fully conversant of the facts deposed below: 02. That the deponent has never received any alert through SMS that an order has been passed by Commissioner (Appeals

MOHAMMAD TANWEER ALI IMAM,PATNA vs. ITO, WARD- 5(1), PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Mohammad Tanweer Ali Imam, Income Tax Officer, Darul Aman Po Bv College, Ward 5(1), Patna Samanpura, Rajabazar, Vs. Patna-800014 (Appellant) (Respondent) Pan No. Aanpi1722J Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 22.07.2025

02. At the outset, we note that there is a delay in filing the appeal by 371 days by the assessee for which the condonation petition has been filed. The reasons stated in the condonation petition stated the delay due to non- accessibility of the appellate order in the assessee's portal. To get the order in hard copy

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

02. As the issue raised in all these appeals are actually raised against the levy of penalty u/s 270A of the Income-tax Act, 1961 (the Act) for alleged under reporting of income, we for the purpose of adjudication taken up the facts of ITA No. 163/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

02. As the issue raised in all these appeals are actually raised against the levy of penalty u/s 270A of the Income-tax Act, 1961 (the Act) for alleged under reporting of income, we for the purpose of adjudication taken up the facts of ITA No. 163/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

02. As the issue raised in all these appeals are actually raised against the levy of penalty u/s 270A of the Income-tax Act, 1961 (the Act) for alleged under reporting of income, we for the purpose of adjudication taken up the facts of ITA No. 163/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

02. As the issue raised in all these appeals are actually raised against the levy of penalty u/s 270A of the Income-tax Act, 1961 (the Act) for alleged under reporting of income, we for the purpose of adjudication taken up the facts of ITA No. 163/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

02. As the issue raised in all these appeals are actually raised against the levy of penalty u/s 270A of the Income-tax Act, 1961 (the Act) for alleged under reporting of income, we for the purpose of adjudication taken up the facts of ITA No. 163/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad