JIVACHH YADAV,SAHARSA, BIHAR vs. CIT (APPEAL), NATIONAL FACELESS APPEAL CENTRE, DELHI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.338/Pat/2024 Assessment Year: 2017-18 Jivachh Yadav.………………..….....…..…………………....Appellant P.O & P.S Chandrayan, Nawhatta, Bihar-852201. [Pan: Ahfpy6939A] Vs. Cit(Appeal), Nfac, Delhi..….…….…............................…..…..... Respondent Appearances By: Shri Pankaj Kumar, Ca Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 28, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 116 Days In Filing The Present Appeal. The Ld. Ar Of The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause For Such Delay. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. Brief Facts Of The Care Are That The Assessee Is An Individual & Is Engaged In Retail Business Of Fertilizer & Seeds. The Case Of The Assessee Was Reopened U/S 147 Of The Act For The Relevant Assessment

condone the delay in filing the appeal and adjudicate the appeal on merits of the case. 3. Brief facts of the care are that the assessee is an individual and is engaged in retail business of fertilizer and seeds. The case of the assessee was reopened u/s 147 of the Act for the relevant assessment I.T.A. No.338/Pat/2024 Assessment Year

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

40A, shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "Profits and gains of business or profession". 3 I.T.A. No. 296/Pat/2023 New Era Social Development Welfare Society 3.1 It is felt that the Learned. CIT(A) has supported the action of Ld. AO and has merely directed the Ld. AO to allow the benefit

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

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. ITA No.: 343/PAT/2025 Assessment Year: 2014-15 Sanjay Kumar. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. The Appellate order of the National Faceless Appeals Centre (NFAC)- Delhi. Is bad and erroneous both on facts and in law. 2. The order

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

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

delay is hereby condoned and the matter is admitted for adjudication. 2. It is noticed that this is an appeal filed on 31.12.2020 and has gone through 10 days of hearing beginning from 02.11.2022 to the last one being on 01.01.2025. It is seen that either adjournments have been taken by the Ld. AR or none have attended on certain