MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

2) of the Income Tax Act and he issued questionnaires also under section 142(1). The assessee did not respond to all those questionaries. The ld. Assessing Officer has to resort initiation of penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

2) of the Income Tax Act and he issued questionnaires also under section 142(1). The assessee did not respond to all those questionaries. The ld. Assessing Officer has to resort initiation of penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

2) of the Income Tax Act and he issued questionnaires also under section 142(1). The assessee did not respond to all those questionaries. The ld. Assessing Officer has to resort initiation of penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken

AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

penalty proceedings u/s 271(1)(c) of the Income tax Act, 1961 for concealment of income. 8. For that the order of the CIT (Appeal) and assessment order passed by the Id. Assessing officer is wrong, arbitrary and unjustified in the facts and circumstances of the case and is bad in law as well as fact

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

2. For that the Ld. CIT (A) NFAC has failed to appreciate that imposing penalty without proper service of notice and adequate opportunity and thus has violated the principles of equity and natural justice. 3. For that the Id. CIT(A) NFAC has erred in affirming imposition of penalty u/s 271(1)(b) for allegation non-compliance to the provision

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

2. For that the Ld. CIT (A) NFAC has failed to appreciate that imposing penalty without proper service of notice and adequate opportunity and thus has violated the principles of equity and natural justice. 3. For that the Id. CIT(A) NFAC has erred in affirming imposition of penalty u/s 271(1)(b) for allegation non-compliance to the provision

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

2. For that the Ld. CIT (A) NFAC has failed to appreciate that imposing penalty without proper service of notice and adequate opportunity and thus has violated the principles of equity and natural justice. 3. For that the Id. CIT(A) NFAC has erred in affirming imposition of penalty u/s 271(1)(b) for allegation non-compliance to the provision

DINESH BARANWAL,EAST CHAMPARAN vs. ITO, WARD-1(3), MOTIHARI

In the result, the appeal of the assessee is stand allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.593/Pat/2024 Assessment Year: 2012-13 Sri Dinesh Baranwal……………….....…..…………………....Appellant C/ M/S Salarpuria Jajodia & Co., 7, C. R Avenue, 3Rd Floor, Kol-72. [Pan: Adkpg6603N] Vs. Ito, Ward-1(3), Motihari…...……….…............................…..…..... Respondent Appearances By: Shri Siddharth Jhajharia, Fca, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : July 24 , 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Dated 24.05.2024 Passed By The Nfac For The Assessment Year 2012-13. 2. At The Outset, It Is Noted That There Is A Delay Of 57 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication. 3. Brief Facts Of The Case Are That The Assessee Was A Dealer Of A Telecom Service Operator, Namely M/S Unitech Wireless Tamil Nadu Pvt.

142(1) was ever received and hence, did not respond or file return in the re-assessment proceeding. The penalty order which was challenged before the ld. CIT(A), but the appeal was dismissed ex parte due to non-compliance. 4. Aggrieved by the above order assessee is in appeal before this tribunal, at the time of hearing before

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s. 143(3) for A.Y.2016-2017, making additions in respective appeals. The Assessing Officer also for all the three assessment years under consideration has stated that the assessee

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s. 143(3) for A.Y.2016-2017, making additions in respective appeals. The Assessing Officer also for all the three assessment years under consideration has stated that the assessee

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s. 143(3) for A.Y.2016-2017, making additions in respective appeals. The Assessing Officer also for all the three assessment years under consideration has stated that the assessee

RENU DEVI,PATNA vs. ITO, 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. 672/Pat/2024 Assessment Year: 2016-2017 Renu Devi,……………………………....….………Appellant D/79, P.C. Colony, Lohia Nagar, Kankarbagh, Patna-800020, Bihar [Pan:Algpd4522P] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-6(2), Patna Appearances By: Shri Sudipta Sannigrahi, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

section s147, 148,143(2) and 142 (1) of income tax act 1961 to the appellant-assessee in respect of escaped income for capital gain accrued on account of Joint Development Agreement (hereinafter referred as JDA) entered with Aparna Architect and Engicons Pvt Ltd, Patna. As per the JDA, the appellant-assessee was supposed to hand over possession of vacant

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

142(1) on 13.06.2011. A perusal of the finding of ld. Assessing Officer on page 2 of the impugned order would reveal that the assessee was not very cooperative with the ld. Assessing Officer for submitting the requisite details. The 2 Assessment Year: 2009-2010 M/s. Kumar Construction ld. Assessing Officer has initiated the penalty under section 271

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

penalty proceeding U/s. 271(1)(c) of the Income Tax Act, 1961 and its confirmation by the learned Commissioner of Income Tax (Appeals) by dismissing the appellant appeal in his order U/s. 250 of the Income Tax Act, 1961. This order is the subject matter of this 2nd appeal. B. APPELLANT SUBMISSION ON GROUNDS OF APPEAL Though numbers of grounds

SURYADEO PRASAD,SIWAN vs. ITO WARD-2 (3), SIWAN

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

142(1) on 08.08.2019 and final opportunity was granted on 15.10.2019 for furnishing documents/evidences in respect of cash deposited during entire year. Since, the appellant did not respond to any notices issued by the AO, the AO treated the cash deposits of Rs. 27,68,200/- made during the demonetization period as unexplained income u/s 69A and passed the assessment

BIHAR MEDICAL SERVICES AND INFRASTRUCTURE CORPORATION LIMITED,PATNA vs. DCIT, CIRCLE-1, PATNA

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

Bench: the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could not be made before the Ld. Assessing Officer because a number of staff were suffering from COVID and hence were not alert enough to make proper representation before the Revenue Authorities. However, going by the fact that even before the Ld. CIT(A) ther

penalty under Section 271((1)(b) of the Act levied on account of no response being filed before the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could

BIHAR MEDICAL SERVICES AND INFRASTRUCTURE CORPORATION LIMITED,PATNA vs. DCIT, CIRCLE-1, PATNA

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

Bench: the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could not be made before the Ld. Assessing Officer because a number of staff were suffering from COVID and hence were not alert enough to make proper representation before the Revenue Authorities. However, going by the fact that even before the Ld. CIT(A) ther

penalty under Section 271((1)(b) of the Act levied on account of no response being filed before the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could

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

penalty proceedings u/s 274 r.w.s 271(1) (c) & 271F of the I.T. Act, 1961 is arbitrary, unjustified, void, ab-initio and bad in laws. 9) For That the appellant craves leave to add/alter any/all grounds of appeal before or at the time of hearing of the Appeal. 2. At the outset of hearing, we noted that the appeal filed

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

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

2) of\nthe Act was issued on 21.12.2018. The questionnaires were issued on\n24.09.2018 along with notices u/s 142(1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could