UTTAR BIHAR GRAMIN BANK,MUZAFFARPUR vs. DC/AC CIRCLE-2, MUZAFFARPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 186/PAT/2025[2016-17]Status: HeardITAT Patna23 Jul 2025AY 2016-17
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.186/Pat/2025 Assessment Year: 2016-17 Uttar Bihar Gramin Bank……….....…..…………………....Appellant Sharma Complex, Ramna Kalambagh Chowk, Muzaffarpur, Bihar – 842002. [Pan: Aaaju0238J] Vs. Dc/Ac, Circle-2, Muzaffarpur.……….…............................…..…..... Respondent Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 22, 2025 Date Of Pronouncing The Order : July 23, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Patna ["Cit(A)"] For The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Declaring A Total Loss Of Rs.47,24,77,982. The Case Was Selected For Scrutiny Under Compulsory Manual Selection Criteria During The Financial Year 2017-18. Accordingly, Statutory Notices Under Sections 143(2) & 142(1) Of The Income-Tax Act, 1961 ("The Act") Were Issued & Duly Served Upon The Assessee. In Response, The Assessee Appeared & Made Certain Submissions. However, The Assessing Officer Made The Following Additions/Disallowances: Rs.16,84,20,016: Provision For Npa.
Section 36(1)(va)
section 36(1)(va) as not deposited before the due date.
After the above disallowances, the total income of the assessee was assessed at Rs.1,43,94,65,556. 3. Aggrieved, the assessee preferred an appeal before the ld. CIT(A).
However, during the long pendency of the appeal almost five years the assessee failed to comply with the notices
