DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “i) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law by deleting the disallowance of Rs. 43,67,25,641/- made

PRERNA AGENCY PVT LTD,KOLKATA vs. INCOME TAX OFFICER, WARD 2(1), PATNA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 4. Brief facts of the case of the assessee are that the assessee M/s Prerna Agency pvt. Ltd. derived income from share trading, filed its return of income for AY 2013-14, and assessment u/s 143(3) of the Act was completed on 29.02.2016. Subsequently on an information received from investigation wing that M/s Prerna Agency

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

PROTECH PACKAGING PVT. LTD,PATNA vs. ITO, WARD, 2(2), PATNA, PATNA

In the result, appeal of the assessee stands partly allowed for

Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Protech Packaging Pvt Ltd., 3A, Vs. Ito, Ward 2(2), Patna Ground Floor, Pushpanjali Venkatesh, Budh Marg, Patna- 80000 Pan/Gir No. Aagcp 1473 K (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/08/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 23.06.2023 In Appeal No.Cit(A), Patna -1/10147/2017-18 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 607 Days. The Assessee Has Filed Condonation Petition Stating That The Order Of Ld Cit(A) Was Passed On 23.6.2023 & The Appeal Was Required To Be Filed Within 60 Days, However, Due To Serious Illness Of The Accountant Who Was Entrusted To Take Steps In P A G E 1 | 5 Assessment Year : 2015-16

condone the delay and admit the appeal for adjudication. 4. Facts as emerged from the orders of lower authorities are that the assessee company is engaged in the business of manufacturing of aluminium caps. Return of income was filed on 30.09.2015 showing total income of Rs. Nil. The case was selected for scrutiny assessment. Accordingly, notices

TAROUNA COLD STORAGE PRIVATE LIMITED ,PURNEA vs. ITO WARD 3(1) PURNEA , PURNEA

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

90, Village Lain Bazar,\nPurnea, Bihar-854301\nVs ITO Ward-3(1), Purnea\nPAN No. :AADCT 0603 L\n(अपीलार्थी / Appellant)\n(प्रत्यर्थी / Respondent)\nनिर्धारिती की ओर से / Assessee by\nShri Mashendra Mashi, AR\nराजस्व की ओर से /Revenue by\nShri Manab Adak, JCIT-Sr.DR\nसुनवाई की तारीख / Date of Hearing\n02/02/2026\nघोषणा की तारीख/Date of Pronouncement\n02/02/2026\nPer George

KOSHLESH VARIJ LOCHAN,BANGALORE vs. ITO WARD- 1 (1), MUZAFFARPUR

In the result, all the appeals of the assessee are allowed”

Bench: Shri Sanjay Garg & Dr. Manish Borad

condone the delay in filing of the appeal before the ld. CIT(A). 9. Now, we are left with two remedies, first that we restore the appeal to the file of the ld. CIT(A) for adjudication on merits and second to deal with the matter on merits here itself. Considering the smallness of the amount of tax credit involved

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

VIRENDRA YADAV,MADHUBANI vs. INCOME TAX OFFICER WARD 3(1), DARBHANGA, DARBHANGA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.248/Pat/2024 Assessment Year: 2016-17 Virendra Yadav……..…………………………………………..………….……Appellant Mainapatti, Maheshbada Khajauli, Madhubani, Bihar-847228. [Pan: Agwpy8420E] Vs. Ito, Ward-3(1), Darbhanga.……....….….. ……………….........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 04, 2025 Date Of Pronouncing The Order : February 04, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.11.2022 Of The Acit, Circle-3, Darbh [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 373 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing & The Tribunal Cannot Keep These Appeals Pending For Indefinite Time Due To Non-Representation. Therefore, In The Absence Of Any Authorised Representative Of The Assessee, We Proceed To Decide

condone the delay in filing the appeal and adjudicate the appeal on merits of the case. 3. No one has appeared on behalf of the assessee in spite of serving notices for hearing and the Tribunal cannot keep these appeals pending for indefinite time due to non-representation. Therefore, in the absence of any authorised representative of the assessee

VEENA DEVI,MUZAFFARPUR vs. PR.CIT-1, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. No. 41/Pat/2021 Assessment Year: 2011-12 Veena Devi Pr. Cit, Patna-1 Vs Krishnapuri, Nh 28 Bhagwanpur Chowk Muzaffarpur - 842001 [Pan: Aoyps8291P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ashish Maskara, Advocate Revenue By : Smt. Rinku Singh, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 29/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2023 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax, Patna-1, (Hereinafter The “Ld. Pr. Cit”) Dt. 23/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2011-12. 2. The Registry Has Pointed Out That There Is A Delay Of Eighteen (18) Days In Filing Of This Appeal In Time Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Stating The Reasons Of Delay. After Perusing The Same, We Find That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time Before The Tribunal. Hence, The Delay Is Condoned & The Appeal Is Admitted. 3. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Order Passed U/S 263 Of The It Act By The Ld Pcit, Patna Is Wrong, Illegal, Arbitrary & Against The Fact & Circumstances Of The Case.

delay is condoned and the appeal is admitted. 3. The assessee has raised the following grounds of appeal:- “1. For that the order passed U/s 263 of the IT Act by the Ld PCIT, Patna is wrong, illegal, arbitrary & against the fact & circumstances of the case. I.T.A. No. 41/Pat/2021 Assessment Year: 2011-12 Veena Devi 2 2. For that

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

delayed by 39 days. For the sake of convenience, the condonation petition filed by the assessee for Assessment Year (AY) 2014-15 is extracted as under: 2 ITA Nos. 91-94/Pat/2021 Shiv Shankar Singh Contract Pvt. Ltd. “1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

delayed by 39 days. For the sake of convenience, the condonation petition filed by the assessee for Assessment Year (AY) 2014-15 is extracted as under: 2 ITA Nos. 91-94/Pat/2021 Shiv Shankar Singh Contract Pvt. Ltd. “1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

delayed by 39 days. For the sake of convenience, the condonation petition filed by the assessee for Assessment Year (AY) 2014-15 is extracted as under: 2 ITA Nos. 91-94/Pat/2021 Shiv Shankar Singh Contract Pvt. Ltd. “1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

delayed by 39 days. For the sake of convenience, the condonation petition filed by the assessee for Assessment Year (AY) 2014-15 is extracted as under: 2 ITA Nos. 91-94/Pat/2021 Shiv Shankar Singh Contract Pvt. Ltd. “1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today

NORTH BIHAR POWER DISTRUBUTION CO. LTD,PATNA vs. PR. CIT-1, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

90 days has been granted for providing the limitation from 01.03.2022. Accordingly, we condone the delay and proceed to admit the appeal for hearing. 3. The assessee has taken four grounds of appeal which are reproduced as under: “1. Ground 1: The learned PCIT has erred in law, for issuance of notice [DIN & Notice No: ITBA/REV/F/REV1/2021-22/1 038620636(1) Dated 11/01/2022

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

condone the delay of 25 days and admit the appeal for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds: Assessment Year 2011-12: “1. That the Hon'ble PCIT, Patna erred in appreciating the facts properly. 2. That the Hon'ble PCIT erred in treating the assessment order passed by the learned assessing officer

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

condone the delay of 25 days and admit the appeal for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds: Assessment Year 2011-12: “1. That the Hon'ble PCIT, Patna erred in appreciating the facts properly. 2. That the Hon'ble PCIT erred in treating the assessment order passed by the learned assessing officer

HAMID ALI,ROHTAS vs. ITO, WARD- 3 (4), SASARAM

In the result, ITA No.356/Pat/2025 is partly allowed for statistical purposes and ITA No

Bench: Ms. Madhumita Roy & Shri Rakesh Mishraita Nos.356 & 357/Pat/2025 Assessment Years: 2018-19 Hamid Ali…..……………..……………………….……….……….……Appellant C/O Gulam Murtaza Zakki Shaheed, Sasaram, Rohtas, Bihar – 821115. [Pan: Atppa8563N] Vs. Ito, Ward-3(4), Sasaram.…………………………….....……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 06, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Madhumita Roy: Both The Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 12.12.2024 Passed By Nfac, Delhi Arising Out Of The Orders Dated 23.02.2021 & 23.08.2021 Passed U/S 143(3) & U/S 270A Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Respectively For Assessment Year 2018-19. Ita No.356/Pat/2025 Relates To Quantum Order Whereas Ita No.357/Pat/2025 Relates To Penalty Order.

condone the delays and admit both the appeals of the assessee for adjudication. 3. ITA No.356/Pat/2025 - The brief facts leading to the case are that the assessee in his return of income for Assessment Year 2018-19 declared long-term capital gains of Rs.1,90,224/- on sale of immovable property. He has shown total sale consideration of Rs.27