VAISHAL PATLIPUTRA DUGDH UTPADAK SAHKARI SANGH LIMITED,PATNA vs. ASSESSMENT UNIT, PATNA
In the result, the ITA Nos
ITA 431/PAT/2025[2020-2021]Status: DisposedITAT Patna09 Jan 2026AY 2020-2021
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.429To 434/Pat/2025 Assessment Year: 2018-19 & 2020-21 Vaishal Patliputra Dugdh Utpadak Sahkari Sangh Ltd……………………………...………………. …………………....Appellant Feeder Balancing Dairy, Phulwarishariff, Patna, Bihar – 801505. [Pan: Aaaav8463B] Vs. Assessment Unit, Delhi.…..…..……………..………………….…..... Respondent Appearances By: Shri Nishan Maitin, Fca Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Cit-Dr Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 06, 2026 Date Of Pronouncing The Order : January 09, 2026 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Filed By The Assessee Is Directed Against The Orders Dated 07.04.2025 Passed By The Cit(A)-Patna U/S 250 Of The Income Tax Act, 1961 (The ‘Act’). Since All The Above Appeals Have Been Filed By The Same Assessee, Involve Common Facts & Arise Out Of Related Assessment & Penalty Proceedings, They Were Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. There Are Delays In Filing Of The Appeals, As Under:
Section 143(3)Section 250Section 270ASection 271ASection 80P
condoning
I.T.A. Nos.429to 434/Pat/2025
Vaishal Patliputra Dugdh Utpadak Sahkari Sangh Ltd delay and without proper adjudication of the assessee’s submissions.
Considering that the matter requires factual verification and proper adjudication, and in the interest of justice, we set aside the impugned order and restore the issue to the file of the Assessing Officer, with a direction to decide
