LAL BAHADUR PANDEY,SARAN vs. ITO, WARD,-2(2), CHHAPARA

In the result, the Stay Application of the assessee is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borads.A. No. 9/Pat/2024 (In Ita No. 507/Pat/2024) Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Applicant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar & I.T.A. No. 507/Pat/2024 Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Appellant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar Appearances By: Shri Narendra Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar, Sr. D.R., Appeared On Behalf Of The Revenue

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