BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

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 in filing the appeals be not condoned. 2 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 4. We have duly considered the rival contentions and gone through the record carefully. Sub-section 5 of Section 253

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 in filing the appeals be not condoned. 2 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 4. We have duly considered the rival contentions and gone through the record carefully. Sub-section 5 of Section 253

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 in filing the appeals be not condoned. 2 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 4. We have duly considered the rival contentions and gone through the record carefully. Sub-section 5 of Section 253

MOHAMMAD SOHEL ALAM,PURNEA vs. ITO, WARD 3 (1), PURNEA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone the delay and dismissed the appeal on the ground that it is time barred. 3. We have duly considered the rival contentions and gone through the record carefully. Sub-section 5 of Section 253

EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD- 2 (1), PATNA

In the result, the appeals of the assessee are dismissed as withdrawn

delay in filing the appeals, finding the reasons provided to be genuine and bonafide. The Department did not object to the condonation. Subsequently, the assessee's counsel submitted that the assessee had enrolled in the Vivad Se Vishwas Scheme 2024 and prayed for withdrawal of the appeal.", "result": "Dismissed as withdrawn", "sections": [ "Section 253

M/S GEETANJALI ESTATE PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

PAPPU KUMAR,PATNA vs. ITO, WARD- 5 (4), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

AMAR NATH SINGH,ARA vs. ITO, NFAC, DELHI

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

Bench: The Itat. In This Regard, The Assessee Has Given Explanation Which Is As Under:

Condone the delay of 7 days in filing the appeal under Section 253(5) of the Income-tax Act, 1961; and pass

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

253(2) of the Income-tax Act, 1961 in the said case.” It is seen that the request for condoning the said delays are similarly worded for the remaining two appeals. Hence, based on the reasons given for AY 2013-14, the delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

253(2) of the Income-tax Act, 1961 in the said case.” It is seen that the request for condoning the said delays are similarly worded for the remaining two appeals. Hence, based on the reasons given for AY 2013-14, the delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

253(2) of the Income-tax Act, 1961 in the said case.” It is seen that the request for condoning the said delays are similarly worded for the remaining two appeals. Hence, based on the reasons given for AY 2013-14, the delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication

SHREE RANI SATI TEXTILES,MUZAFFARPUR vs. ACIT/DCIT, CIR-2, MUZAFFARPUR

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

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 253(5) of the Income Tax Act, 1961 has been filed along-with memorandum of appeal. 07. That delay in filing the appeal is because of electronic service of order for which no intimation/alert message was received by the deponent that could have enabled him and also his poor health owing to fatal decease i.e. cancer in prostate gland

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

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 assessment year

VIDYOTMA,PATNA vs. ITO, WARD-2 (1), SITAMARHI

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condonation of delay explaining the reasons as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section

SHIVENDU SHEKHAR SINGH,PATNA vs. ITO, WARD6(5), PATNA

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

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

253(3) of the Income tax Act, 1961. When the assessee came to know about the order passed by the ld. CIT(Appeals) without considering the merit of the case, the assessee approached the ld. A.R. to prefer appeals, due to that there was a delay of 256 days in filing the appeal before the Tribunal. Therefore, he pleaded

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.”

condonation of the said delay as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961agaisnt the order under section

MAYANK SINGH,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-5, PATNA, PATNA

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

Bench: 01/04/2023, But Could Not Be So Filed As I Was Bed Ridden Due To Dengue & 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.”

condoning the said delay, with the following contents: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section