JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 344/PAT/2025[2015-16]Status: DisposedITAT Patna21 Jan 2026AY 2015-16
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
For Respondent: Sh. Manab Adak, JCIT
Section 142(1)Section 143(2)Section 147Section 148Section 234ASection 250Section 253Section 274Section 69
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
