M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

condone the delay and proceed to decide the appeal of the assessee on merits. P a g e 1 | 71 Assessment Year : 2010 -2011 3. The assessee has raised the following grounds of appeal” “1. For that the CIT(A) has erred in affirming the order of the Assessing Officer passed u/s.143(3)/147 wherein the Assessing Officer has assessed

AASHIRBAD ENTERPRISES,FORBESGANJ vs. INCOME TAX OFFICER, PURNEA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

3. Brief facts of the case are that the assessee had filed the return of income for AY 2017-18 on 04.11.2017. In the assessment proceedings of Shri Samir Bhowmik, the partner of the Firm M/s. Ashirwad Enterprises, which was selected for Limited Scrutiny for AY 2017-18, it was clarified by him that due to wrong tagging

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PUSAULI STATION BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,MURADABAD BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DARIGAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PUSAULI STATION BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,KURWA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,PARARIYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,UPHARA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,AKBARPUR BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,KOCHAS BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DUMRAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,BASDIHA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,RAMGARH BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DUMRAON BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,DURGADIH BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing