ITAT Raipur Bench
3,211 judgments
DOLPHIN PROMOTERS & BUILDERS, RAIPUR,RAIPUR vs DCIT, CIRCLE-1, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
AJMAT QURAISHI, RAIPUR,RAIPUR vs ITO-4(1), RAIPUR, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
JAIPAL RUPRELA, RAIPUR,RAIPUR vs ITO-3(1), RAIPUR, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
PRAKASH KUMAR KSHATRIYA,RAJNANDGAON vs INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGOAN
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
SUDHA GUPTA,BILASPUR vs THE INCOME TAX OFFICER, BILASPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
SUSHMA SINGH,BAIKUNTHPUR vs INCOME TAX OFFICER, MANENDRAGARH
this bench by the revenue so to say that delay has been caused due to the assessee. Considering the entire facts on record and taking guidance from the judicial precedents in the cases of viz. (i) Vidya Shankar Jaiswal Vs.
VIDYA BHUSHAN SHUKLA,BALODA BAZAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR
VIJENDRA SINGH,RAIPUR ROAD, BILASPUR vs DY. COMMISSIONER OF INCOME-TAX, VYAPAR VIHAR, BILASPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR
the Tribunal. On going through the entire petition, we are of the view that the said delay cannot be attributed to any malafide or intentional conduct of the assessee. Considering the fact that the delay has been occurred due to bonafide reasons, we condone the same relying on the judgments of the Hon'ble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos................./2025 [Special Leave Petition (Civil) Nos.26310-26311/2024, dated 31.01.202
VINAY PRATAP SINGH, DANTEWADA,DANTEWADA vs ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR , RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
SMT. SHOBHA DUBEY, RAIPUR,RAIPUR vs INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR
GURMEET SINGH HORA,RAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
GURMEET SINGH HORA,RAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
GURMEET SINGH HORA,RAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
SEEMA DEVI AGRAWAL,RAIGARH, CHHATTISGARH vs INCOME TAX OFFICER, BILASPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
SHRI SHRI SANDEEP MEGHANI,RAIPUR (CG) vs THE DY. COMMISSIONER OF INCOME TAX,, RAIPUR (CG)
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
SHRI SHRI SANDEEP MEGHANI,RAIPUR (CG) vs THE DY. COMMISSIONER OF INCOME TAX,, RAIPUR (CG)
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
JAY KUMAR SONI,KORBA vs ASSISTANT COMMISSIONER OF INCOME TAX, KORBA
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
PRADEEP KUMAR KHANDELWAL, RAIPUR,RAIPUR vs INCOME TAX OFFICER,-1(1), RAIPUR, RAIPUR
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
SIDHARTH COOPERATIVE CREDIT AND THRIFT SOCIETY LIMITED,DURG vs INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG
SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)