JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

SHANKAR,PATNA vs. INCOME TAX OFFICER WARD- 6 (1), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay of 306 days and the appeal is admitted 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 order of the learned assessing officer and also the learned Commissioner of Income

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA

condone the delay and adjudicate the appeal.\nThe first issue raised by the Revenue is against the order of learned\nCIT (A) quashing the notice u/s 148 of the Act.\n3.1. The facts in brief are that the learned AO reopened the case u/s\n147 of the Act by issuing notice u/s 148 of the Act on 12.10.2017,\nafter obtaining

ANIL KUMAR SAH,BANKA vs. ITO, WD-1(4), BHAGALPUR, BHAGALPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 324/Pat/2023 Assessment Year: 2015-2016 Anil Kumar Sah,………………………....….………Appellant Near Bari Durga Mandir, Kajreli Road, Amarpur, Dist. Banka-813101, Bihar [Pan:Aqgps8735A] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-1(4), Bhagalpur, Office Of The Income Tax Officer, R.N. Plaza, R B S S Road, Bhagalpur-812001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 16, 2025 Date Of Pronouncing The Order: August 29, 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 on 10.12.2015 showing total income of Rs.2.88,040/-. The assessee has shown his income from LIC commission, New India Insurance Company & interest income. The return was processed u/s 143(1) of the I.T Act. 1961. Later the case

BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORP. LTD,PATNA vs. ACIT, EXEMPTION CIRCLE-1, PATNA

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 grounds of appeal hereto are without prejudice to each other. 2. For that the order of the ld. Assessing Officer as well as the ld. Commissioner of Income Tax (Appeal

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

68 days. An application seeking condonation of delay has been filed by the assessee stating as under: “The appellant filed this appeal before the Hon'ble Income Tax Appellate Tribunal, Patna Bench, Patna on 30/10/24 after delay of 69 days. The main I.T.A. No.: 630/PAT/2024 Assessment Year: 2016-17 Shardindu Prasad Singh. reason of delay in filing of memorandum

RAMESH PRASAD GUPTA,PATNA vs. ITO WARD 5(1), PATNA, 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. 393/Pat/2024 Assessment Year: 2017-2018 Ramesh Prasad Gupta,……………….……..……Appellant 1, Bengali Road, Mithapur B Area, Patna-800001, Bihar [Pan:Acvpg5869L] -Vs.- Income Tax Officer,……………………….……...Respondent Ward-5(1), Patna, Bihar Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: March 17, 2025 O R D E R

68 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am inclined to condone the delay since the delay is not due to negligence on the part of assessee. Hence the delay is condoned. 4. Brief facts of the case are that the assessee

MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

delay is hereby condoned and the appeal is admitted for adjudication. 2. On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication, with the help of Ld. DR. 2.1 This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed

BIRJU KUMAR,VAISHALI vs. ITO, WARD- 1 (3), VAISHALI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay of 294 days and the appeal is admitted for hearing. 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 order passed under section

ASHOK BHAGAT,MADHEPURA vs. ITO WARD- 3 (5), SAHARSA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

delay is hereby condoned and the appeal is admitted for hearing. 2. The brief facts of the case of the appellant are that the assessee is an individual and proprietor of M/s. Ashok Khad Beez Bhandar, derived income from retail sale of the fertilizers and seeds. The case of the assessee was selected for scrutiny on the premise that there

SUDHANSHU SHEKHAR,GAYA vs. INCOME TAX OFFICER, GAYA

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

68 days.” 1.2. Considering the affidavit as well as the condonation application and the reasons stated therein, we are satisfied that the assessee had a reasonable and sufficient cause and was prevented from filing the instant appeal within statutory time limit. We, therefore, condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal

ASHUTOSH KUMAR PRABHAT,ARRAH vs. PCIT-1, PATNA

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. 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 order of the Id. Principal Commissioner of Income Tax-1, Patna, is bad both

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

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

condone the delay and taking up for adjudication. 4. Briefly stated the facts of the case are that the Ld. Pr.CIT called the assessment record and observed that order passed by the AO u/s 147 r.w.s. 143(3) r.w.s. 144B of the Act was completed on 19.03.2023 assessed the total income at Rs. 68,24,861/- in which he observed

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

RAJ CONSTRUCTION,KATIHAR vs. ACIT, CIRCLE-1(1), BHAGALPUR

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

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am Asst. Commissioner Of Income Tax, Raj Construction Circle – 1(1), C/O Mahadev Ghosh, Bhagalpur, Advocate Vs. Bf-199, Salt Lake City, R.N. Plaza, R.B.S.S Kolkata-700064 Sahay Road, Bhagalpur, Bihar- 812001 (Appellant) (Respondent) Pan No. Aajfr6306F Assessee By : Shri Mahadev Ghosh, Ar Revenue By : Shri Ashwani Kumar, Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 29.08.2024

Section 144/ 143(3) of the Income-tax Act, 1961 (the Act) dated 14th December, 2017. 02. Registry is informed that the appeal is time barred for 5 days. Application for condonation of delay has been filed. The delay in filing of appeal is attributable to the person Raj Construction; A.Y. 2015-16 looking after the appellate work. An affidavit

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

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

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

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal