INCOME TAX OFFICER, BHAGALPUR vs. SAPNA, NATHNAGAR, BHAGALPUR

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

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

condone the delay and the appeal is taking for adjudication. 4. Briefly stated the facts of the case are that the as per the information available in ITBA system and insight portal of the income tax department in which it has been noted that the assessee had not filed the return of income

RAM KUMAR,SUPAUL vs. ITO, 3(5), SAHARSA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay in filing of the appeal may kindly be condoned. 9. For that the appellant reserves his right to file detailed submission at the time of hearing. 10. For that the appellant craves leave to urge, add or alter any other ground or grounds at the time of hearing.” 3. Rival contentions were heard and the record and the submissions

DHARMENDRA KUMAR,PATNA vs. ITO WARD 4(2), 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. 709/Pat/2024 Assessment Year: 2017-2018 Dharmendra Kumar,…………………...….………Appellant E/74, Krishna Building, Patliputra Road, Patna-800013, Bihar [Pan:Anppk4627D] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-4(2), Patna, Lok Nayak Jai Prakash Bhawan, 4Th Floor, Dak Bunglow Chowk, Patna-800001, Bihar

delay is condoned. 4. Brief facts of the case are that the assesese filed his return of income electronically on 29.03.2018 showing total income of Rs.4,82,400/- after claiming deduction under chapter VI. The assessee derives income from house property and other sources. The case was selected for limited scrutiny assessment through CASS to examine cash deposit during

YUWARAJ KUNDAN,BHOJPUR vs. ITO, WARD- 1 (4), ARRAH

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 204/Pat/2024 Assessment Year: 2017-2018 Yuwaraj Kundan,………….…..…..……..……Appellant Mission Road, Pakri Nawada Ara, Bhojpur, Bihar-802301 [Pan: Bhgpk6469M] -Vs.- Income Tax Officer,…………………………...Respondent Ward-1(4), Ara Appearances By: Shri Sadashiv Tiwari, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 05, 2024 Date Of Pronouncing The Order: January 31, 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 declaring total income at Rs.1,29,441/-. The return was selected for limited scrutiny under CASS and notice under section 143(2) was issued on 24th September, 2018 and served on the assessee. In response to notice

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO WARD, 2(1), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO, WARD-2(1), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO, WARD-2(1), PATNA, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

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

SMT. RANJU KUMARI,JAMUI vs. INCOME TAX OFFICER, WARD- 2 (5), LAKHISARAI

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

unexplained money under section 69A of the Act, which is wrong, illegal and unjustified. 4. For that the learned CIT(A) has erred in the facts and circumstances of the case in confirming the action of the AO in arbitrarily invoking the provisions of section 115BBE of the Act on the deposits made during the demonetization period without making

AMAR NATH SINGH,ARA vs. ITO, NFAC, DELHI

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

Bench: The Itat. In This Regard, The Assessee Has Given Explanation Which Is As Under:

condone the delay and the appeal is taking for adjudication. 3 Amar Nath Singh 4. Briefly stated the facts of the case are that the assessee filed return of income on 04.01.2018 declaring total income at Rs. 5,03,010/- as per information with the income tax department. The assessee had deposited cash in his bank account maintained at Punjab

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

RAHUL KUMAR,PATNA vs. ITO WARD 2(2), PATNA, PATNA

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

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from order dated 13.12.2023, passed by the Ld. Commissioner of Income Tax (Appeals) [hereafter ‘the Ld. CIT(A)’], u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’). 2.1 In this case, the Assessing Officer noticed that during the course of online verification

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

ASIF IQUBAL,SIWAN vs. ITO, WARD-2(3), SIWAN

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. Whether ITO WARD 2(3), SIWAN was justified in treating the deposits during demonetization period as unexplained money

NEERAJ SINHA, HUF,PATNA vs. ITO, NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the Ld. AO has erred, and appellate authority confirming the same, in assessing the taxable income of the appellant at Rs. 8,20,830.00 as against the income declared by the appellant

RAJESH KUMAR BHADANI,GAYA vs. ITO, WARD- 3 (2), GAYA

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

Bench: Shri George Mathan & 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 Ld. CIT (A) NFAC has erred in passing ex-parte order and sustaining the order of the A.O. and thereby affirmed the order made by the A.O. amounting to Rs.59.57

RAJESH KUMAR,EAST CHAMPARAN vs. NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

unexplained money u/s 69A, when the sources are fully explainable. 6. For that considering the totality of facts and circumstances of the case, the appellant humbly prays for condonation of delay

SUBHASH KUMAR,MUZAFFARPUR vs. ITO, WARD-2(1), MUZAFFARPUR

In the result, appeal is dismissed

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. That the order of the AO is bad without proper application of wisdom. 2. Though the ITR and Form 3CD had already been filed on the portal in time, no cognizance of the figures