SHIV SHANKAR BHATT, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

ITA 399/RPR/2026Status: DisposedITAT Raipur30 July 2026AY 2013-148 pages

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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Yash Dhariwal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 27.07.2026Pronounced: 30.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 14.05.2025 for the assessment years 2011-12 & 2013-14 as per the grounds of appeal on record.

2.

At the very outset, it is noted that these appeals are time barred by 311 days. Explaining the reasons for such delay, the Ld. Counse

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