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

PANKAJ JAISWAL,KHAGARIA vs. ITO, WARD-2(10, BEGUSARAI

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

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) I.T.A. No.80/Pat/2020 Assessment Year: 2011-12 Pankaj Jaiswal.…………………………………….……………………………………..………..Appellant Kachari Road, In Front Of Ib Ward No.15, Khagaria-851204.. [Pan :Ahypj1958M] Vs. Ito, Ward-2(1), Begusarai..…....…………………………………………………..……Respondent

delay is condoned. 3. The assessee in this present case is an individual who filed his return of income for the year under consideration on 29.08.2011 declaring a total income of Rs.1,94,130/-. As per the information available with the A.O, the assessee haf maintained two bank accounts with ICICI Bank, one with Khagaria Branch and the other with