MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

38,24,984/- u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961. The appellant preferred appeal. 3.1 In this case, the appellant has misrepresented the facts. Vide point no 2C of the form 35 submitted by the appellant, he has claimed date of service of order/notice of demand as 16.02.2024. Appellant filed the appeal

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

38,24,984/- u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961. The appellant preferred appeal. 3.1 In this case, the appellant has misrepresented the facts. Vide point no 2C of the form 35 submitted by the appellant, he has claimed date of service of order/notice of demand as 16.02.2024. Appellant filed the appeal

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the appellant-assessee is a Private Limited Company, doing its business in developing Real Estate and engaged in civil contract work. The assessee has filed its return of income for the assessment year 2015-16 declaring total income of Rs.5,47,040/-. The case was selected for scrutiny. Accordingly

ARUN KUMAR MANDAL,ARARIA vs. ITO, WARD- 3 (3), PURNEA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 119/Pat/2025 Assessment Year: 2017-2018 Arun Prasad Mondal,……………………………Appellant C/O. Shiv Narayan (Prop. Maa Dhaneshwari Khad Beej Bhandar), Bardha (Sikti), Araria-854333, Bihar [Pan:Bohpm1854A] -Vs.- Income Tax Officer,…………………………….Respondent Ward-3(3), Purnea, Near Jail Chowk, Nh-31, Purnea-854301, Bihar

delay is condoned. 4. None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record. 5. Brief facts of the case are that the appellant-assessee is an individual, who filed income tax return on 29.03.2018 disclosing

KOSHLESH VARIJ LOCHAN,BANGALORE vs. ITO WARD- 1 (1), MUZAFFARPUR

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

Bench: Shri Sanjay Garg & Dr. Manish Borad

condone the delay in filing of the appeal before the ld. CIT(A). 9. Now, we are left with two remedies, first that we restore the appeal to the file of the ld. CIT(A) for adjudication on merits and second to deal with the matter on merits here itself. Considering the smallness of the amount of tax credit involved

JAN SIKSHAN SANSTHAN,BEGUSARAI vs. ITO (EXEMPTION), BHAGALPUR

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

condoning delay in such cases. The intention of legislature with\nrespect to such cases is very clear that the remedy in such situation lies in the\nsection 119 of the Act.\nFrom the above it is clear that the appellant has not correctly reported the application\nu/s 11(1). As has already been stated earlier the only remedy to correct

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