आयकर अपीलीय अधिकरण , पटना पीठ कोलकाता म IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [ ]

वर्ुचअल कोटु

[Virtual Court] , श्री जॉजु माथान न्याधयक सदस्य एवं , श्री राके श धमश्रा लखे ा सदस्य के सम Before SHRI GEORGE MATHAN, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 564/PAT/2024 Assessment Year: 2018-19 Ashutosh Kumar Prabhat PCIT-1, Patna Vs.

(Appellant) (Respondent)

PAN: AKJPP9771C Appearances:

Assessee represented by : Abhi Sarkar, Adv.

Department represented by : Rinku Singh, CIT DR.

Date of concluding the hearing : April 2^nd, 2025 Date of pronouncing the order : May 6^th, 2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Pr.

Commissioner of Income Tax -1, Patna [hereinafter referred to as Ld. 'Pr. CIT'/Ld. 'PCIT'] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 19.03.2024, which has been passed against the assessment order u/s 147 r.w.s.

144 r.w.s. 144B of the Act, dated 27.02.2023.

1.1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 103 days. An application seeking condonation of delay has b