G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

OM PRAKASH SHA,NALANDA vs. ITO, WARD, 2(4), BIHARSHARIF, BIHARSHARIF

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

sections": [ "271AAC(1)", "142(1)", "144" ], "issues": "Whether the delay in filing the appeal should be condoned, and whether the assessee

MS. NAYDU KUMARI,MADHEPURA vs. DC/AC CIRCLE-3, PURNEA

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

condoned the delay as the reasons provided were genuine and bonafide. The lower authorities' orders were ex-parte as the assessee failed to furnish documents. The Tribunal restored the appeal to the file of the AO for passing a fresh order.", "result": "Allowed", "sections": [ "69A", "143(2)", "142

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

MANOJ KUMAR YADAV,SIWAN vs. ITO, WARD-2(3), SIWAN

In the result, the appeal of 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 grounds of appeal hereto are without prejudice to each other. 2. For that in the facts and circumstances of the case the learned CIT(A) has erred in calculation

MITHILESH KUMAR AAKELA,AURANGABAD vs. ITO, WAR-3(3), , AURANGABAD

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 195/Pat/2025 Assessment Year: 2017-2018 Mithilesh Kumar Aakela,…………...….………Appellant S/O Mahendra Singh Pouthu, Aurangabad-824101, Bihar [Pan:Atepa0896R] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-3(3), Aurangabad, 2Nd Floor, R.J. Palace, Raikashinath More, Gaya-823001, Bihar

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and engaged in the trading business of cement. The assessee did not file the return of income for the year under consideration. During the course of demonetization, he deposited Rs.10,30,000/- as cash into his bank account. Since the assessee did not file

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

delay is condoned in both the appeals. 4. Brief facts of the case are that the assessee is an individual, who earns income from trading of food grains. The assessee did not file his return of income for A.Y. 2017-18 and was supposed to file his return on due date. During the course of demonetization, the assessee deposited Rs.12

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

delay is condoned in both the appeals. 4. Brief facts of the case are that the assessee is an individual, who earns income from trading of food grains. The assessee did not file his return of income for A.Y. 2017-18 and was supposed to file his return on due date. During the course of demonetization, the assessee deposited Rs.12

DHARMENDRA KUMAR,PATNA vs. ITO WARD 4(2), 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. 709/Pat/2024 Assessment Year: 2017-2018 Dharmendra Kumar,…………………...….………Appellant E/74, Krishna Building, Patliputra Road, Patna-800013, Bihar [Pan:Anppk4627D] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-4(2), Patna, Lok Nayak Jai Prakash Bhawan, 4Th Floor, Dak Bunglow Chowk, Patna-800001, Bihar

delay is condoned. 4. Brief facts of the case are that the assesese filed his return of income electronically on 29.03.2018 showing total income of Rs.4,82,400/- after claiming deduction under chapter VI. The assessee derives income from house property and other sources. The case was selected for limited scrutiny assessment through CASS to examine cash deposit during

SANJAY KUMAR,UJJAIN vs. DC/AC, CIRCLE-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. 696/Pat/2024 Assessment Year: 2011-2012 Sanjay Kumar,………………………….……..……Appellant B-20/19, Ved Nagar, Indore Road, Nanakheda, Ujjain, Madhya Pradesh-456010, India [Pan:Amgpk0372B] -Vs.- Deputy Commissioner /Assistant Commissioner Of Income Tax,…..…………….………...……...Respondent Circle-1, Patna Appearances By: Shri Ashish Kr. Agrawal, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 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 filed his return of income for the assessment year 2011-12 showing total income of Rs.18,63,160/-. The case was reopened to examine the fresh unsecured loan amounting to Rs.24,60,328/- introduced during the A.Y. 2011-12. The required approval

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

ASHOK TIWARI,SIWAN vs. INCOME TAX OFFICER, WARD- 2 (3), SIWAN

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. 28/Pat/2025 Assessment Year: 2012-2013 Ashok Tiwari,………………….……..……..………Appellant Nirala Nagar, Near Junior Sikshak Sangh, Behind Adda No. 1, Siwan, Bihar [Pan:Aecpt0627G] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-2(3), Siwan, Office At Income Tax Office, Dak Bunglow Road, Siwarn-841226, Bihar Appearances By: Shri Abhishek Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 01, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee filed his return of income on 21.06.2013. In this case, an information received from ADIT (Inv.), Muzaffarpur, that the assessee had purchased an immovable property at a total cost of Rs.58,30,786/- from Shri Abhishek Kumar. The said information examined from ITR of the assessee

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

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

SANJAY KUMAR,PATNA vs. ACIT, CIRCLE 6, PATNA

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

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

delay is condoned. 4. Brief facts of the case are that the assessee filed its return of income for AY 2017-18 on 03.11.2017 showing total income of Rs.23,22,870/- under the head profit and gains from business or profession. The case was selected for scrutiny assessment through CASS to verify the issue on cash deposit during demonetization period

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

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