VIRENDRA SAH,PURNEA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 132/Pat/2025 Assessment Year: 2018-2019 Virendra Sah,…………….……….………..………Appellant Madhavnagar Tirasi Tola, Bhawanipur, Purnea-854204, Bihar [Pan:Gvdps7989Q] -Vs.- Assessment Unit, ………………………….…....Respondent Income Tax Department, Nfac, Delhi Appearances By: None Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is engaged in sale of Maize (Food Grain). The assessee has not furnished his return of income for the AY 2018-19. During the year under consideration, the assessee has debited an amount of Rs.2,44,26,100/- from his current bank account bearing no. 917020033600049 maintained

ROSE BUD MUSLIM EDUCATIONAL SOCIETY,PATNA vs. ITO, EXEMPTION, WARD-1, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is, therefore, condoned and the appeal is admitted for adjudication. 2. The grounds of appeal raised by the assessee are as under:- 1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the learned assessing officer and also the Commissioner of Income Tax (Appeal) is bad both

ARCHANA KUMARI,PATNA vs. ITO, WARD- 4(1), 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. 15/Pat/2025 Assessment Year: 2017-2018 Archana Kumari,…………..………….……..……Appellant C/O. Raj Kumar, Sri Ram Nursing Home, S.K. Puri, Patna-800001, Bihar [Pan:Aqgpk0359J] -Vs.- Income Tax Officer,……………………….……...Respondent Ward-4(1), Patna, 4Th Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar Appearances By: Shri Manish Rastogi, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 11, 2025 Date Of Pronouncing The Order: March 20, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who is engaged in the business medicine. The assessee filed her return of income for the assessment year 2017-18 on 20.09.2019 in response to notice under section 142(1) of the Act, where she declared her business income and admitted

MINTU RANI,PATNA vs. ASSESSEMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. I.T.A. No.: 16/PAT/2025 Assessment Year: 2015-16 Mintu Rani. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the National Faceless Appeal Centre (NFAC), Delhi, ['the NFAC] erred on facts and in law in dismissing the appeal filed by the appellant, vide

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), 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. I.T.A. No.: 630/PAT/2024 Assessment Year: 2016-17 Shardindu Prasad Singh. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal, which are argumentative: “A. For that, on the fact and circumstances of the case, this 2nd appeal arises against an arbitrary, baseless, hypothetical and presumptive incomplete

MANI BHUSHAN KUMAR,PATNA vs. CIT, PATNA

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

Bench: Shri Sonjoy Sarma & 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 Ld. CIT(A) has erred in dismissing the appeal and upholding the order passed by the A.O. 2. For that the Ld. CIT(A) has erred in passing order which

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

condone the delay and proceed to decide the appeal on merit. 4. Brief facts of the case are that the assessee is a partnership firm engaged in the business of Government Civil Contractor & Sub-contractor and involved in the infrastructure development and maintenance such as roads, bridges, railways tunnels, etc. Income of Rs.4,25,44,130/- declared

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

SATYA PRAKASH,SARWAN BAZAR, BARACHATTI, GAYA vs. INCOME TAX OFFICER, WARD- 3(2), GAYA, RAI KASHI NATH CHOWK, GAYA, BIHAR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 136/Pat/2025 Assessment Year: 2015-2016 Satya Prakash,..………….……….………..………Appellant Sarwan Bazar, Barachatti, Gaya-824201, Bihar [Pan:Agipp4571B] -Vs.- Income Tax Officer,……………………….…....Respondent Ward-3(2), Gaya, Rai Kashi Nath Chowk, Gaya-823001, Bihar Appearances By: Shri Kumar Kartik, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an Individual, who e-filed his return of income on 25.02.2016 for the assessment year 2015-16 declaring total income of Rs.4,15,730/- after claiming deduction of Rs.1,54,382/- under Chapter VIA. The assessee derives income from trading of fertilizers, seeds in the name

MURLACHAK KRISHAK SEWA SWALAMBI SAHKARI SAMITI LIMITED,NAWADA vs. ITO WARD 2(3), BIHARSHARIF

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

54,65,800/- under Section 69A of the Act. The CIT(A) dismissed the appeal due to a 147-day delay, finding the reasons for condonation

KRIPA SHANKER,PATNA vs. INCOME TAX OFFICER, WARD 4(1), 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. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the Learned CIT(A) has erred both in law and on facts. 2. For that the claim of the Learned CIT(A) that the appellant has not made any compliance to the hearing

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

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

M/S BIHAR STATE WAREHOUSING CORPN. LTD.,PATNA vs. CIT (A), NFAC, DELHI, DELHI

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

Bench: the Commissioner of Income Tax (Appeals)-1 was disposed of by an Order ITBA/NFAC/S/250/2022- 23/1047736388(1) dated 30-11-2022 passed by Commissioner of Income Tax M/s Bihar State Warehousing Corpn. Ltd.

delay is hereby condoned and (ITA No. 66/Pat/2023) appeal is admitted for adjudication along with (ITA No. 37/Pat/2023) which has been filed on time. 2. These two appeals are taken up for adjudication through a single order considering that both the appeals have been decided against the Appellant on similar grounds, of inadequate persuasion. ITA No. 66/Pat/2023 emanates from

M/S BIHAR STATE WAREHOUSING CORPN. LTD.,PATNA vs. CIT (A), NFAC, DELHI, DELHI

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

Bench: the Commissioner of Income Tax (Appeals)-1 was disposed of by an Order ITBA/NFAC/S/250/2022- 23/1047736388(1) dated 30-11-2022 passed by Commissioner of Income Tax M/s Bihar State Warehousing Corpn. Ltd.

delay is hereby condoned and (ITA No. 66/Pat/2023) appeal is admitted for adjudication along with (ITA No. 37/Pat/2023) which has been filed on time. 2. These two appeals are taken up for adjudication through a single order considering that both the appeals have been decided against the Appellant on similar grounds, of inadequate persuasion. ITA No. 66/Pat/2023 emanates from

MANOJ KUMAR,AURANGABAD vs. ITO WARD-3(3), AURANGABAD, GAYA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.75/Pat/2025 Assessment Year: 2021-22 Manoj Kumar……………………….....…..…………………....Appellant Chawal Bazar, Main Road, Daudnagar, Aurangabad, Bihar-824143. [Pan: Andpk2914K] Vs. Ito, Ward-3(3), Aurangabad……….…............................…..…..... Respondent Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 24, 2025 Date Of Pronouncing The Order : August 5, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The National Faceless Appeal Centre ["Cit(A)"] For The Assessment Year 2021-21. 2. At The Outset, It Is Noted That There Is A Delay Of 145 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication. 3. The Assessee Filed Its Return Of Income For The Assessment Year 2021–22 Declaring Total Income Of ₹ 5,54,350. The Return Was Selected For Scrutiny & Notices Under Section 143(2) & Section 142(1) Of The

delay is condoned, and the appeal is admitted for adjudication. 3. The assessee filed its return of income for the Assessment Year 2021–22 declaring total income of ₹ 5,54,350. The return was selected for scrutiny, and notices under Section