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

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

69 days in filing this 2nd appeal and accept the appeal for hearing. For that your undersigned appellant will remain ever grateful.” 1.2. Considering the application for condonation of delay 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

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

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

69 of the Income Tax Act,’61. As the entire source is explain hence no penalty proceeding has no legal legs to stand in court of law. 18. That the Ld. NFAC has allowed the similar case for A.Y. 2020-21 on the similar footing and allowed the case, the copy of the order is attached as per annexure

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

69 of the Income Tax Act,’61. As the entire source is explain hence no penalty proceeding has no legal legs to stand in court of law. 18. That the Ld. NFAC has allowed the similar case for A.Y. 2020-21 on the similar footing and allowed the case, the copy of the order is attached as per annexure

RENU SINGH,PATNA vs. ITO, WARD-5(5), 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. 225/Pat/2024 Assessment Year: 2012-2013 Renu Singh,………………………………..…………Appellant Akashwani Road, Opp. Vishal Apptt., Khajpura, Rajabazar, Shastri Nagar, Patna-800014, Bihar [Pan:Bevps2633R] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-5(5), Patna, Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ajay Kr. Shukla, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 25, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

delay is condoned. 4. The assessee is an individual and has invested in share trading for an amount of Rs.1,14,13,751/- for the Financial Year 2012-13. The assessee did not file any return of income. A notice under section 147 of the Act was issued, but the assessee did not file any return of income. Thereafter

JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR

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

Bench: or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

condone the delay in filling the appeal and taking for adjudication. 4. Briefly stated the facts of the case are that during financial year 2014-15 the assessee had deposited cash amounting to ₹ 2,27,33,985/- in his bank account and no return of income was filed, therefore, the case was reopened after completing entire procedures for reopening u/s147

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

delay was not condoned and the appeal was dismissed. 5. On perusal of the appellate order it is noticed that while the Ld. CIT(A) has discussed non-compliance on the part of the assessee as the notices sent by e-mail were not complied with but he has not adjudicated the appeal on merit. In this respect

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

condonation of delay and also because of lack of computer literacy. We note that section 250(6) of the Act casts a duty upon the Ld. CIT(A) to pass an order in appeal which should state the points for determination and a decision as well as the reason for arriving at such decision. We note that in Ajji Basha

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

RAJ KUMAR SINGH ,PATNA vs. ITO,WARD-6(4),PATNA , PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned 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 Commissioner of Income-tax (Appeals), National Faceless Appeal Center, Delhi, [the CIT(A)] erred on facts and in law in dismissing the appeal filed by the appellant by confirming the assessment

MAHMOOD ALAM,PATNA vs. DC/AC, CIRCLE-5, PATNA, PATNA

Appeal of the assessee is partly allowed

condone\nthe delay and admit the appeal for adjudication.\n2. The present appeal arises from order u/s 250 of the Income Tax Act,\n1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax\n(Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld.\nCIT(A)"] vide order dated 29.07.2024 for AY 2017-18.\n2.1 In this case

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

VAISHAL PATLIPUTRA DUGDH UTPADAK SAHKARI SANGH LIMITED,PATNA vs. ASSESSMENT UNIT, PATNA

In the result, the ITA Nos

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:

delays are condoned, and the appeals are admitted for adjudication. 4. First we take ITA No. 429/Patna/2025. Brief Facts of the case are that the assessee is a co-operative society engaged in processing and manufacturing of milk and milk products. For Assessment Year 2018– 19, the assessee filed its return of income declaring total income

VAISHAL PATLIPUTRA DUGDH UTPADAK SAHKARI SANGH LIMITED,PATNA vs. ASSESSMENT UNIT, NFAC, DELHI

In the result, the ITA Nos

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:

delays are condoned, and the appeals are admitted for adjudication. 4. First we take ITA No. 429/Patna/2025. Brief Facts of the case are that the assessee is a co-operative society engaged in processing and manufacturing of milk and milk products. For Assessment Year 2018– 19, the assessee filed its return of income declaring total income

VAISHAL PATLIPUTRA DUGDH UTPADAK SAHKARI SANGH LIMITED,PATNA vs. ASSESSMENT UNIT, PATNA

In the result, the ITA Nos

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:

delays are condoned, and the appeals are admitted for adjudication. 4. First we take ITA No. 429/Patna/2025. Brief Facts of the case are that the assessee is a co-operative society engaged in processing and manufacturing of milk and milk products. For Assessment Year 2018– 19, the assessee filed its return of income declaring total income

VAISHAL PATLIPUTRA DUGDH UTPADAK SAHKARI SANGH LIMITED,PATNA vs. ASSESSMENT UNIT, PATNA

In the result, the ITA Nos

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:

delays are condoned, and the appeals are admitted for adjudication. 4. First we take ITA No. 429/Patna/2025. Brief Facts of the case are that the assessee is a co-operative society engaged in processing and manufacturing of milk and milk products. For Assessment Year 2018– 19, the assessee filed its return of income declaring total income

PRAKASH GUPTA,GOPALGANJ vs. THE INCOME TAX OFFICER, WARD- 2 (4), SIWAN

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condonation of delay, however a submission stated to be an affidavit I.T.A. No.: 206/PAT/2025 Assessment Year: 2017-18 Prakash Gupta. has been filed in which it is stated that during the demonetisation period, total sum of ₹ 10,69,000/- was deposited into the SBI account and the cash deposited was not the personal income but represented transactions conducted by customers