YUWARAJ KUNDAN,BHOJPUR vs. ITO, WARD- 1 (4), ARRAH

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 204/Pat/2024 Assessment Year: 2017-2018 Yuwaraj Kundan,………….…..…..……..……Appellant Mission Road, Pakri Nawada Ara, Bhojpur, Bihar-802301 [Pan: Bhgpk6469M] -Vs.- Income Tax Officer,…………………………...Respondent Ward-1(4), Ara Appearances By: Shri Sadashiv Tiwari, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 05, 2024 Date Of Pronouncing The Order: January 31, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who filed his return of income declaring total income at Rs.1,29,441/-. The return was selected for limited scrutiny under CASS and notice under section 143(2) was issued on 24th September, 2018 and served on the assessee. In response to notice

DHARMENDRA KUMAR,PATNA vs. ITO WARD 4(2), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 709/Pat/2024 Assessment Year: 2017-2018 Dharmendra Kumar,…………………...….………Appellant E/74, Krishna Building, Patliputra Road, Patna-800013, Bihar [Pan:Anppk4627D] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-4(2), Patna, Lok Nayak Jai Prakash Bhawan, 4Th Floor, Dak Bunglow Chowk, Patna-800001, Bihar

delay is condoned. 4. Brief facts of the case are that the assesese filed his return of income electronically on 29.03.2018 showing total income of Rs.4,82,400/- after claiming deduction under chapter VI. The assessee derives income from house property and other sources. The case was selected for limited scrutiny assessment through CASS to examine cash deposit during

PROGRESSIVE LIFE SCIENCES PVT. LTD.,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX DC/AC, CIRCLE 1, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 492/Pat/2022 Assessment Year: 2012-2013 Progressive Life Sciences Pvt. Limited,………Appellant Trimurti Palace, Murgi Bagicha, Exhibition Road, Patna-800001, Bihar [Pan:Aaecp0409P] -Vs.- Assistant Commissioner Of Income Tax,.….Respondent Dc/Ac, Circle-1, Patna, Lok Nayak Bhawan, Dak Bangalow Road, Patna-800001, Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 5, 2024 Date Of Pronouncing The Order: December 27, 2024 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is a Private Limited Company, which filed its return of income for the assessment year 2012-13 declaring total income at ‘NIL’. The case of the assessee was reopened by the ld. Assessing Officer under section 147 of the Act by issuing notice under section

BIJAY KUMAR DAS,KISHANGANJ vs. ITO WARD3(1), PURNIA

In the result, the appeal of the assessee is partly allowed for statistical\npurpose subject to above directions

50 days before the Tribunal. A condonation application was filed.", "held": "The Tribunal condoned the delay of 252 days in filing the appeal before the CIT(A), finding the reasons plausible and reasonable. The issues were restored to the file of the CIT(A) for adjudication on merits.", "result": "Partly Allowed", "sections

RAJESH SINGH,HAJIPUR vs. ADDL/JCIT, DELHI, DELHI

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

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

delay is condoned. 4. Brief facts of the case are that the assesese is an individual, who filed his return of income on 28.03.2017 showing total income of Rs.2,67,440/- and agriculture income of Rs.27,50,000/-. The assessee derives income from agriculture and house property. The case was selected for scrutiny through CASS. Accordingly, notices under sections

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 144B of the Income Tax Act, 1961. The appellant preferred appeal. 3.1 In this case, the appellant has misrepresented the facts. Vide point no 2C of the form 35 submitted by the appellant, he has claimed date of service of order/notice of demand as 16.02.2024. Appellant filed the appeal on 16.02.2024. Vide Point no 14 of the Form

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 144B of the Income Tax Act, 1961. The appellant preferred appeal. 3.1 In this case, the appellant has misrepresented the facts. Vide point no 2C of the form 35 submitted by the appellant, he has claimed date of service of order/notice of demand as 16.02.2024. Appellant filed the appeal on 16.02.2024. Vide Point no 14 of the Form

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

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

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

delay in filing Form 10B\nis a procedural/technical lapse and the same stands condonable in view of\nvarious CBDT Circulars and judicial pronouncements (including CIT v.\nXavier's Kelavam Mandal Pvt. Ltd. [Taxmann], Trustees of Tulsidas Gopalji\n\nPage 2\n\nITA No.: 428/PAT/2025\n Assessment Year: 2018-19\n\nShashi Krishna Educational Avam Welfare Society.\n\nCharitable Trust

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for hearing. 5. Brief facts of the case are that the assessee is an individual, who is running a wholesale business as her proprietorship concern in the name of M/s. Gwalior Industries. The assessee filed her return of income electronically showing aggregate income of Rs.6,48,570/-. The case was selected

MADHURI DEVI,SAHARSA vs. ITO WARD- 3 (4), SAHARSA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that, The Learned Assessing Officer, being ITO, Ward-3(4), Saharsa (Here in after called the "AO") has erred in Assessing the appellant on a total Income of Rs 7001665/- as against

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S ASHA REALTY DEVELOPERS PVT LTD, MUZAFFARPUR

In the result, the appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n\n3.\nThe first issue raised by the Revenue is against the deletion of addition of ₹3,96,94,221/- by the learned CIT (A) as made by the learned AO in respect of closing stock calculated under Percentage Completion Method by the learned AO.\n\n3.1. The facts in brief

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

delay is condoned. 4. Brief facts of the case are that the assessee filed his return of income for A.Y. 2011-12 on 31.12.2017 showing an income of 2 Shivendu Shekhar Singh Rs.3,54,480/-. The case of the assessee was selected for scrutiny assessment and notices under section 143(2) and 142(1) were issued and served upon

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

PRADEEP KUMAR PATEL,P.O AKHILASPUR BHABHUA vs. COMMISSIONER APPEAL, NEW DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. Unintentional Non-compliance: The non-compliance with income tax filing for the Assessment Year 2017-18 was unintentional and occurred due to a lack of awareness and understanding of tax filing requirements

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

condone the delay and admit the appeals for hearing on merits. 3. As the issues raised in the present appeals are identical, they were heard together and are being disposed off by way of this common order. For the sake of convenience, we first take up the assessee’s appeal for Assessment Year 2015-16 and our decisions therein shall