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

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

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

RAGHUNATH SARAOGI,DURGAPURR vs. PCIT, CENTAL, PATNA

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.226/Pat/2022 Assessment Year: 2012-13 Raghunath Saraogi…………………………………………………….…..……Appellant 5/2 Bengal Ambuja City Centre, Durgapur-713216. [Pan: Ajips7251E] Vs. Pcit(Central), Patna……............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Vishal Agarwal, Ar, Appeared On Behalf Of The Appellant. Shri Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2024 Date Of Pronouncing The Order : December 17, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Against The Order Dated 22.02.2022 Of The Pcit (Central), Patna [Hereinafter Referred To As ‘Pcit’] Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Ld. Ar Submitted That There Is A Delay Of 59 Days In Filing The Instant Appeal. The Assessee Has Submitted An Application For Condonation Of Delay Citing Valid & Proper Reasons. After Considering The Averments Made In The Application, We Condone The Delay. 2.1 The Ld. Counsel For The Assessee Has Further Submitted That The Assessee Has Opted For Direct Tax Vivav Se Vishwas Scheme, 2024 (Hereinafter Referred To As The ‘Scheme’) & Has Received Form 2 Certificate Under Sub-Section (1) Of Section 92 Of The Finance (No.2) Act, 2024, Wherein, It Is Determined That The Assessee Has To Pay

condone the delay. 2.1 The ld. Counsel for the assessee has further submitted that the assessee has opted for Direct Tax Vivav Se Vishwas Scheme, 2024 (hereinafter referred to as the ‘scheme’) and has received Form 2 Certificate under sub-section (1) of section 92

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

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. The Commissioner of Income Tax (Appeals), National Faceless Appeal Center Delhi erred in confirming addition made by A.O, therefore order passed is illegal, invalid and bad in law. 2. The learned

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

RUBY DEVI,BETTIAH vs. ITO WARD 1(5), BETTIAH

In the result, all the appeals of the assessee are allowed for statistical\npurposes

92,93 & 94/PAT/2025\n(Assessment Year:2015-16 & 2016-17)\nRuby Devi\nMahabir Electric Mohalla\nLalbazar, Bihar-845438\nVs.\n(Appellant)\nITO Ward 1(5)\nPAN No. CAVPD1148P\nAssessee by\nRevenue by\nShri Monark Jain, AR\nShri Ashwani Kr. Singal, DR\nDate of hearing:\nDate of pronouncement:\n07.07.2025\n18.07.2025\nPer Rajesh Kumar, AM:\nORDER\nThese are appeals preferred

BHARAT RAI,MUZAFFARPUR vs. ACIT, CIRCLE-1, MUZAFFARPUR

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. Nos.475&476/Pat/2022 Assessment Years: 2015-16 & 2017-18 Bharat Rai…………………………………………………..………….……Appellant Prop Sanjeev Construction, Minapur, Muzaffarpur, Bihar – 843128. [Pan: Aiapr8158A] Vs. Acit, Circle-1, Muzaffarpur...….….. ……………….........……...…..…..Respondent Appearances By: Shri N. K. Lal, Fca, Appeared On Behalf Of The Appellant. Shri Ajay Kr. Shukla, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 19, 2024 Date Of Pronouncing The Order : December 23, 2024 Order Per Sonjoy Sarma: The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 08.04.2022 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’) For Assessment Years 2015- 16 & 2017-18 Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Ld. Ar Submitted That There Is A Delay Of 60 Days In Filing Both The Appeals. The Assessee Has Filed Applications For Condonation Of Delay Citing Valid & Proper Reasons. After Considering The Averments Made In The Applications, We Condone The Delay In Both The Appeals.

condone the delay in both the appeals. I.T.A. Nos.475&476/Pat/2022 Assessment Years: 2015-16 & 2017-1 Bharat Rai 3. First, we take up the issue in respect of ITA No.475/Pat/2022 for assessment year 2015-16. Brief facts of the case are that the assessee is in engaged in civil contract business of road construction and declared his return of income

BHARAT RAI,MUZAFFARPUR vs. ACIT, CIRCLE-1, MUZAFFARPUR

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. Nos.475&476/Pat/2022 Assessment Years: 2015-16 & 2017-18 Bharat Rai…………………………………………………..………….……Appellant Prop Sanjeev Construction, Minapur, Muzaffarpur, Bihar – 843128. [Pan: Aiapr8158A] Vs. Acit, Circle-1, Muzaffarpur...….….. ……………….........……...…..…..Respondent Appearances By: Shri N. K. Lal, Fca, Appeared On Behalf Of The Appellant. Shri Ajay Kr. Shukla, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 19, 2024 Date Of Pronouncing The Order : December 23, 2024 Order Per Sonjoy Sarma: The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 08.04.2022 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’) For Assessment Years 2015- 16 & 2017-18 Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Ld. Ar Submitted That There Is A Delay Of 60 Days In Filing Both The Appeals. The Assessee Has Filed Applications For Condonation Of Delay Citing Valid & Proper Reasons. After Considering The Averments Made In The Applications, We Condone The Delay In Both The Appeals.

condone the delay in both the appeals. I.T.A. Nos.475&476/Pat/2022 Assessment Years: 2015-16 & 2017-1 Bharat Rai 3. First, we take up the issue in respect of ITA No.475/Pat/2022 for assessment year 2015-16. Brief facts of the case are that the assessee is in engaged in civil contract business of road construction and declared his return of income

RUBY DEVI,BETTIAH vs. ITO WARD 1(5), BETTIAH

In the result, all the appeals of the assessee are allowed for statistical\npurposes

92,93 & 94/PAT/2025\n(Assessment Year:2015-16 & 2016-17)\nRuby Devi\nMahabir Electric Mohalla\nLalbazar, Bihar-845438\nITO Ward 1(5)\nVs.\n(Appellant)\nPAN No. CAVPD1148P\nAssessee by\nRevenue by\nShri Monark Jain, AR\nShri Ashwani Kr. Singal, DR\nDate of hearing:\nDate of pronouncement:\n07.07.2025\n18.07.2025\nPer Rajesh Kumar, AM:\nORDER\nThese are appeals preferred

MOTOR MACHINERUY TOOLS,PATNA vs. ACIT, CIRCLE-5, PATNA

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

Bench: Shri P.M. Jagtap, Vice-(Kz)]

delay of 49 days is accordingly condoned and the appeal of the assessee is being disposed off on merit. 3. The issue raised in ground no. 1 relates to the addition of Rs.4,08,200/- made by the Assessing Officer (hereinafter the ‘AO’) and confirmed by the ld. CIT(A) u/s 28(iv) of the Act being the amount

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

ITO, WARD-4(1), PATNA vs. JAGDISH RAY, PATNA

In the result, the appeal of revenue-ITA No

condone the said delay and admit the appeal for adjudication of the issues raised before us on merits. 4. First we take up the revenue’s appeal-ITA No. 102/Pat/20 for the AY 2015-15. 5. The only issue for our consideration is that whether the ld. CIT(A) erred in granting relief

MD IFTAKHAR ALAM,ARARIA vs. ITO, PURNEA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 69A of the Income Tax Act 1961. I.T.A. No.: 389/PAT/2024 Assessment Year: 2017-18 Md. Iftakhar Alam. 8. That on the facts and in the circumstances discussed above your honor be pleased to adjudicate the subjects case to delete the entire addition under provision of law and facts remained with this case. 9. For that the appellant craves leave

RUBY DEVI,BETTIAH vs. ITO WARD 1(5), BETTIAH

In the result, all the appeals of the assessee are allowed for statistical\npurposes

92,93 & 94/PAT/2025\n(Assessment Year:2015-16 & 2016-17)\nRuby Devi\nMahabir Electric Mohalla\nLalbazar, Bihar-845438\nVs.\nITO Ward 1(5)\n(Appellant)\nPAN No. CAVPD1148P\nAssessee by\n: Shri Monark Jain, AR\nRevenue by\n: Shri Ashwani Kr. Singal, DR\nDate of hearing:\n07.07.2025\nDate of pronouncement:\n18.07.2025\nPer Rajesh Kumar, AM:\nORDER\nThese are appeals preferred

RUBY DEVI,BIHAR vs. ITO WARD 1(5), BETTIAH

In the result, all the appeals of the assessee are allowed for statistical\npurposes

92,93 & 94/PAT/2025\n(Assessment Year:2015-16 & 2016-17)\nRuby Devi\nMahabir Electric Mohalla\nLalbazar, Bihar-845438\nITO Ward 1(5)\nVs.\n(Appellant)\nPAN No. CAVPD1148P\n(Respondent)\nAssessee by\nRevenue by\nShri Monark Jain, AR\nShri Ashwani Kr. Singal, DR\nDate of hearing:\nDate of pronouncement:\n07.07.2025\n18.07.2025\nORDER\nPer Rajesh Kumar, AM:\nThese are appeals preferred