SAROJ DEVI,PATNA vs. ITO, WARD- 6 (4), PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 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 the Learned CIT(A) has erred in confirming the Assessment Order dated 16.12.2019 as passed u/s 143(3) read

NITESH DUTT JHA,MADHUBANI vs. ITO, WARD- 3 (5), MADHUBANI

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

Bench: Ms. Madhumita Roy & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “(1) On the facts and in the circumstances of the case and in law the ld. CIT(A), NFAC was not justified in not accepting the ground of appeal raised to the effect that ex parte

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA

condone the delay and adjudicate the appeal.\nThe first issue raised by the Revenue is against the order of learned\nCIT (A) quashing the notice u/s 148 of the Act.\n3.1. The facts in brief are that the learned AO reopened the case u/s\n147 of the Act by issuing notice u/s 148 of the Act on 12.10.2017,\nafter obtaining

AJAY KUMAR,PATNA vs. ITO, WARD- 6 (3), PATNA, PATNA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication on merits. I.T.A. No.: 392/PAT/2024 Assessment Year: 2014-15 Ajay Kumar. 2. No grounds of appeal have been filed. However, in Form No. 35, the assessee filed appeal raising the following grounds of appeal before the Ld. CIT(A): “1. For that on the facts and circumstances of the case

JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR

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

Bench: or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

234A, 234B, 234C and 234D is unsustainable in law being mechanical and without the sanction of law. 8) For that the initiation of penalty proceedings u/s 274 r.w.s 271(1) (c) & 271F of the I.T. Act, 1961 is arbitrary, unjustified, void, ab-initio and bad in laws. 9) For That the appellant craves leave to add/alter any/all grounds of appeal

SANTOSH KUMAR,SUPAUL vs. ITO, WARD- 3 (4), SAHARSA

condone\nthe delay and admit the appeal for adjudication.\n2.\nThe assessee is in appeal before the Tribunal raising the following\ngrounds of appeal:\n“1. For that the grounds of appeal hereto are all without prejudice to each\nother.\n2. For that on the fact and in circumstances of the case the order passed by\nthe ld. Income

BALWANT SINGH CHAUHAN,NOIDA vs. ITO WARD 4(2), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy & Shri Sanjay Awasthi(Through Virtual Hearing At Kolkata)

condone the respective delays and both the appeals of the assesse are admitted for hearing. 3. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance

BALWANT SINGH CHOUHAN,NOIDA vs. ITO WARD 4(2), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy & Shri Sanjay Awasthi(Through Virtual Hearing At Kolkata)

condone the respective delays and both the appeals of the assesse are admitted for hearing. 3. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance

DUDHESHWAR GUPTA,ARRAH vs. ASISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1, PATNA, LOKNAYAK BHAWAN , PATNA

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

Bench: 03/02/2024, But Could Not Be So File As I Was Bed Ridden Due To High Fever & I Was Advised For Complete Bed Rest. We Therefore Pray That Delay In Filing The Appeal Should Be Condoned & It Should Be Treated As Filed Within The Allowed Time. & For This Act Of Kindness, I Shall Ever Pray.”

section 250 of the Income Tax Act, 1961, relating to assessment year 2017- 18 on the 05-12-2023. Through this appeal should have been filed on or before 03/02/2024, but could not be so file as I was Bed ridden due to high fever and I was advised for complete bed rest. We therefore pray that delay in filing

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

condone the delay and admit the appeal for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds: Assessment Year 2013-14: “1. For that in the facts and circumstances of the case the Ld. assessing officer erred in assessing income at Rs.52,65,360/- against the returned income of Rs.11,01,554/- as well

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

condone the delay and admit the appeal for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds: Assessment Year 2013-14: “1. For that in the facts and circumstances of the case the Ld. assessing officer erred in assessing income at Rs.52,65,360/- against the returned income of Rs.11,01,554/- as well