DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S ASHA REALTY DEVELOPERS PVT LTD, MUZAFFARPUR

In the result, the appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n\n3.\nThe first issue raised by the Revenue is against the deletion of addition of ₹3,96,94,221/- by the learned CIT (A) as made by the learned AO in respect of closing stock calculated under Percentage Completion Method by the learned AO.\n\n3.1. The facts in brief

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO, WARD-2(1), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO WARD, 2(1), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO, WARD-2(1), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

VIDYA SAGAR SINGH HUF THROUGH KARTA SANTOSH KUMAR SINGH,PATNA vs. ITO, WARD- 6 (4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I.T.A. No.: 8/PAT/2025 Assessment Year: 2017-18 Vidya Sagar Singh HUF Through Karta Santosh Kumar Singh. “1. For that the Ld. CIT(A), NFAC has erred in deciding appeal ex-parte and confirming the addition

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

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

delay is hereby condoned and the matter is admitted for adjudication. 2. It is noticed that this is an appeal filed on 31.12.2020 and has gone through 10 days of hearing beginning from 02.11.2022 to the last one being on 01.01.2025. It is seen that either adjournments have been taken by the Ld. AR or none have attended on certain

M/S BIHAR STATE WAREHOUSING CORPN. LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA, PATNA

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

Bench: Sri Manish Borad & Sri Sonjoy Sarma

condone the delay and admit the appeal for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds: “1. For that the Commissioner of Income Tax (Appeals) - 1, ["the CIT(A)] erred on facts and in law in dismissing the appeal filed by the appellant by confirming the assessment order passed by the assistant Commissioner

KHURSHID ASHRAF,PATNA vs. ITO WARD-4 (5), PATNA

The appeal of the assessee is allowed

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

condone the delay and decide the appeal on merit. 3. The assessee has taken eleven grounds of appeal, which are descriptive in nature. Before adverting to the specific grounds of appeal, we deem it appropriate to take note of facts and circumstances of the case. 4. Brief facts of the case are that the assessee has filed his return

ASHUTOSH SHAH,PATNA vs. DEPUTY COMMISSIONER, CIRCLE -4 , PATNA

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

Bench: This Bench. In This Connection, The Assessee Has Filed A Petition Explaining The Reasons For Such Delay. Upon Considering

delay of 143 days is condoned, and the appeal is admitted for adjudication. 3. Brief Facts of the Case are that the assessee filed return of income for the year under consideration declaring income of ₹10,36,550/-. The case was selected for limited scrutiny for verifying large cash deposits during the demonetisation period. The Assessing Officer completed the assessment

RANJEET KUMAR,MUZAFFARPUR 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 the delay in filing the appeal and proceed to decide it on merit. 4. This appeal was filed in 2022. It is to be decided on priority being an appeal filed against the order passed under section 263. The President of ITAT way back in 2016 has issued guidelines for deciding these appeals on priority because their pendency would

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

condone the delay and admit the appeal for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds: Assessment Year 2013-14: “1. For that in the facts and circumstances of the case the Ld. assessing officer erred in assessing income at Rs.52,65,360/- against the returned income of Rs.11,01,554/- as well

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

condone the delay and admit the appeal for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds: Assessment Year 2013-14: “1. For that in the facts and circumstances of the case the Ld. assessing officer erred in assessing income at Rs.52,65,360/- against the returned income of Rs.11,01,554/- as well