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

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

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

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising