M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

condone the delay in filing the appeal before us and take up the matter for adjudication. 4. Grounds taken by the assessee are:- (a) in ITA No. 48/Pat/2020: 1. For that the appellate order passed u/s. 250 of the Act is bad in law. 2. For that the ld. CIT(appeals) has not been justified in confirming the order passed

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

ARCHANA KUMARI,PATNA vs. ITO, WARD- 4(1), 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. 15/Pat/2025 Assessment Year: 2017-2018 Archana Kumari,…………..………….……..……Appellant C/O. Raj Kumar, Sri Ram Nursing Home, S.K. Puri, Patna-800001, Bihar [Pan:Aqgpk0359J] -Vs.- Income Tax Officer,……………………….……...Respondent Ward-4(1), Patna, 4Th Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar Appearances By: Shri Manish Rastogi, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 11, 2025 Date Of Pronouncing The Order: March 20, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who is engaged in the business medicine. The assessee filed her return of income for the assessment year 2017-18 on 20.09.2019 in response to notice under section 142(1) of the Act, where she declared her business income and admitted

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit both the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 261/PAT/2025: “1. For that the National Faceless Appeal Centre, Delhi, [the NFAC] erred on facts and in law in partly allowing the appeal filed by the assessee, vide order passed under section

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit both the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 261/PAT/2025: “1. For that the National Faceless Appeal Centre, Delhi, [the NFAC] erred on facts and in law in partly allowing the appeal filed by the assessee, vide order passed under section

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

VIJAY KUMAR JHA,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. Nos. 412, 413, 414 & 415/Pat/2025 Assessment Years: 2013-14, 14-15, 15-16 & 2016-17 Vijay Kumar Jha,…………….……………………..Appellant Kanhaulidih, Near Sanskrit College, Malighat, P.O. Ramna, P.S. Mithanpura, Muzaffarpur-842002, Bihar [Pan:Adgpj3007M] -Vs.- Assistant Commissioner/Deputy Commissioner Of Income Tax,………………………………………..Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, New Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri Anuj Ganguli, Ca, Appeared Filed On Behalf Of The Assessee Shri Manab Adak, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2026 Date Of Pronouncing The Order: January 22, 2026 O R D E R

delay is condoned for all the appeals. 4. The facts in brief in ITA No. 412/PAT/2025 are that the assessee did not file ITR. Notice under section 148 of the Income Tax Act, 1961 was issued on 14.03.2019 after taking prior approval of ld. Pr. CIT, Muzaffarpur for AY 2013-14 as the assessee ITA Nos. 412 to 415/PAT/2025 (A.Ys

VIJAY KUMAR JHA,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. Nos. 412, 413, 414 & 415/Pat/2025 Assessment Years: 2013-14, 14-15, 15-16 & 2016-17 Vijay Kumar Jha,…………….……………………..Appellant Kanhaulidih, Near Sanskrit College, Malighat, P.O. Ramna, P.S. Mithanpura, Muzaffarpur-842002, Bihar [Pan:Adgpj3007M] -Vs.- Assistant Commissioner/Deputy Commissioner Of Income Tax,………………………………………..Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, New Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri Anuj Ganguli, Ca, Appeared Filed On Behalf Of The Assessee Shri Manab Adak, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2026 Date Of Pronouncing The Order: January 22, 2026 O R D E R

delay is condoned for all the appeals. 4. The facts in brief in ITA No. 412/PAT/2025 are that the assessee did not file ITR. Notice under section 148 of the Income Tax Act, 1961 was issued on 14.03.2019 after taking prior approval of ld. Pr. CIT, Muzaffarpur for AY 2013-14 as the assessee ITA Nos. 412 to 415/PAT/2025 (A.Ys

VIJAY KUMAR JHA,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. Nos. 412, 413, 414 & 415/Pat/2025 Assessment Years: 2013-14, 14-15, 15-16 & 2016-17 Vijay Kumar Jha,…………….……………………..Appellant Kanhaulidih, Near Sanskrit College, Malighat, P.O. Ramna, P.S. Mithanpura, Muzaffarpur-842002, Bihar [Pan:Adgpj3007M] -Vs.- Assistant Commissioner/Deputy Commissioner Of Income Tax,………………………………………..Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, New Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri Anuj Ganguli, Ca, Appeared Filed On Behalf Of The Assessee Shri Manab Adak, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2026 Date Of Pronouncing The Order: January 22, 2026 O R D E R

delay is condoned for all the appeals. 4. The facts in brief in ITA No. 412/PAT/2025 are that the assessee did not file ITR. Notice under section 148 of the Income Tax Act, 1961 was issued on 14.03.2019 after taking prior approval of ld. Pr. CIT, Muzaffarpur for AY 2013-14 as the assessee ITA Nos. 412 to 415/PAT/2025 (A.Ys

VIJAY KUMAR JHA,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. Nos. 412, 413, 414 & 415/Pat/2025 Assessment Years: 2013-14, 14-15, 15-16 & 2016-17 Vijay Kumar Jha,…………….……………………..Appellant Kanhaulidih, Near Sanskrit College, Malighat, P.O. Ramna, P.S. Mithanpura, Muzaffarpur-842002, Bihar [Pan:Adgpj3007M] -Vs.- Assistant Commissioner/Deputy Commissioner Of Income Tax,………………………………………..Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, New Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri Anuj Ganguli, Ca, Appeared Filed On Behalf Of The Assessee Shri Manab Adak, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2026 Date Of Pronouncing The Order: January 22, 2026 O R D E R

delay is condoned for all the appeals. 4. The facts in brief in ITA No. 412/PAT/2025 are that the assessee did not file ITR. Notice under section 148 of the Income Tax Act, 1961 was issued on 14.03.2019 after taking prior approval of ld. Pr. CIT, Muzaffarpur for AY 2013-14 as the assessee ITA Nos. 412 to 415/PAT/2025 (A.Ys

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

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 Learned Assessing Officer, being ITO, Ward-3(4), Saharsa (Here in after called the "AO") has erred in Assessing the appellant on a total Income of Rs 7001665/- as against

M/S CLASSICON BUILDERS INDIA PVT LTD,PATNA vs. DCIT, CIRCLE-2, PATNA

The appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

condone the delay and proceed to decide the appeal on merit. 5. Brief facts of the case are that the assessee is Private Limited Company engaged in the business of Real Estate. It has filed its return of income electronically under section 139

VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an Individual and was reported to be a non-filer. Information was received from Insight portal which suggested that income chargeable to tax had escaped assessment for the relevant assessment year. The assessee sold immovable property valued at Rs.84,23,000/-, received interest on securities amounting

INCOME TAX OFFICER, KATIHAR vs. BIRENDRA KUMAR SANCHETI, KATIHAR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “i. Whether on the facts and in the circumstances of the case and in law, the CIT(A) has erred in deleting the addition of Rs 1,45,56,667/- made by A.O by accepting additional

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

condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand, the learned Departmental Representative vehemently argued, supporting the orders of the learned lower authorities. 07. We have heard the rival contentions and perused the records placed

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

condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand, the learned Departmental Representative vehemently argued, supporting the orders of the learned lower authorities. 07. We have heard the rival contentions and perused the records placed

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

condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand, the learned Departmental Representative vehemently argued, supporting the orders of the learned lower authorities. 07. We have heard the rival contentions and perused the records placed

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

condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand, the learned Departmental Representative vehemently argued, supporting the orders of the learned lower authorities. 07. We have heard the rival contentions and perused the records placed