Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

171 Taxmann.com 696High Court2025#463 most cited

What is Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal authority for?

The ITAT fails to uphold natural justice when it doesn't address an infirmity regarding an assessee being denied a proper opportunity of being heard before the CIT(Appeals)/NFAC dismissed the matter ex-parte.

200

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Vijay Shrinivasrao Kulkarni · Income-tax Appellate Tribunal · 2025 · ex-parte order · violation of principles of natural justice · opportunity of being heard · CIT(Appeals) · ITAT · assessment order · appeal dismissal

Sections most often in play

Section 1961Section 250(6)Section 250(4)Section 1922Section 33(4) of the Income Tax ActSection 250(4) of the Income Tax ActSection 250(6) of the Income Tax ActSection 1963

Issues it is cited on

section 33(4)section 33section 250(4)rule of consistencyspeaking ordersection 25opportunity of being heardsection 246asection 250section 251assistant commissionerperson

Judgments citing Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

Bhoppana Prasad Rao, Visakhapatnam vs. ITO, Ward-1(4), Bhilai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 167/RPR/2026[2010-11]Status: DisposedITAT Raipur17 Mar 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

Bhoppana Prasad Rao, Visakhapatnam vs. ITO, Ward-1(4), Bhilai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 166/RPR/2026[2010-11]Status: DisposedITAT Raipur17 Mar 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

Bhoppana Prasad Rao, Visakhapatnam vs. ITO, Ward-1(4), Bhilai

In the result, all the appeals of the assessee are

ITA 165/RPR/2026[2009-10]Status: DisposedITAT Raipur17 Mar 2026AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 And

For Respondent: None (Petition filed)

…आयकर अपीलीय अधिकरण न्यायपीठ “एक-सदस्य” मामला रायपुर में IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR श्री पार्थ सारथी चौधरी, न्यायिक सदस्य के समक्ष BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 निर्धारण वर्ष /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ......प्रत्यर्थी / Respondent Assessee by Rev…

Bhoppana Prasad Rao, Visakhapatnam vs. ITO, Ward-1(4), Bhilai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 164/RPR/2026[2009-10]Status: DisposedITAT Raipur17 Mar 2026AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

Neeta Gupta, Raipur vs. ITO, Ward-4(1), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 159/RPR/2026[2017-18]Status: DisposedITAT Raipur16 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.159/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Neena Gupta, H. No.26/976, Noorani Chowk, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg8188L

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 150Section 250(4)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.159/RPR/2026 "नधा"रण वष" /Assessment Year : 2017-18 Neena Gupta, H. No.26/976, Noorani Chowk, Raja Talab, Raipur (C.G.)-492 001 PAN: ADCPG8188L .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.03.2026…

Laxmi Kripa Ispat Private Limited, Raipur vs. Income Tax Officer, Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 101/RPR/2026[2019-20]Status: DisposedITAT Raipur12 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.101/Rpr/2026 "नधा"रण वष" / Assessment Year : 2019-20 Laxmi Kripa Ispat Private Limited 578/596, Urla Industrial Area, Raipur (C.G.)-493 221 Pan: Aabcl4977D

For Appellant: Shri Bikram Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.101/RPR/2026 "नधा"रण वष" / Assessment Year : 2019-20 Laxmi Kripa Ispat Private Limited 578/596, Urla Industrial Area, Raipur (C.G.)-493 221 PAN: AABCL4977D ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Bikram Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.03.2026 घोषणा क" तार"ख…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 777/RPR/2025[2019-20]Status: DisposedITAT Raipur12 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 776/RPR/2025[2018-19]Status: DisposedITAT Raipur12 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 775/RPR/2025[2017-18]Status: DisposedITAT Raipur12 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 774/RPR/2025[2016-17]Status: DisposedITAT Raipur12 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 773/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 772/RPR/2025[2014-15]Status: DisposedITAT Raipur12 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Collector Mining, Kondagaon vs. DCIT(TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 771/RPR/2025[2013-14]Status: DisposedITAT Raipur12 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.771, 772, 773, 774, 775, 776 & 777/RPR/2025 "नधा"रण वष" / Assessment Years: 2013-14 to 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 PAN: JBPC02652G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Pr…

Anket Pagariya, Raipur vs. ACIT, Central Circle-1, Raipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 746/RPR/2025[2019-20]Status: DisposedITAT Raipur12 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.746/Rpr/2025 "नधा"रण वष" / Assessment Year : 2019-20 Anket Pagariya 118-119, C/O. M/S. Pagariya Jewellers, Halwai Lane, Sadar Bazar, Raipur (C.G.)-492 001 Pan: Aovpp8778F

For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR
Section 250

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.746/RPR/2025 "नधा"रण वष" / Assessment Year : 2019-20 Anket Pagariya 118-119, C/o. M/s. Pagariya Jewellers, Halwai Lane, Sadar Bazar, Raipur (C.G.)-492 001 PAN: AOVPP8778F ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Shri Ram Tiwari, CIT-DR सुनवाई क" तार"ख / Date of Hear…

Kishor Kumar Arya, Narayanpur vs. ITO, Ward-Jagdalpur, Jagdalpur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 113/RPR/2026[2019-20]Status: DisposedITAT Raipur27 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.113/Rpr/2026 िनधा"रण वष" /Assessment Year: 2019-20 Kishor Kumar Arya, Jai Mahamaya Petroleum, Village Sulenga, Narayanpur, 494661, Chhattisgarh. Pan: Ahipa5046R .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Yash Jain, CAFor Respondent: None (Petition filed)

…आयकर अपीलीय अिधकरण "ायपीठ “एक-सद"” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.113/RPR/2026 िनधा"रण वष" /Assessment Year: 2019-20 Kishor Kumar Arya, Jai Mahamaya Petroleum, Village Sulenga, Narayanpur, 494661, Chhattisgarh. PAN: AHIPA5046R .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward Jagdalpur, Income Tax Office, Beside Jhankar Talkies, Kumharpara, Jagdalpur, Chhattisgarh, 494001. ……""थ" / Respondent Assessee by : Mr. Yash Jain, CA Revenue by :…

Babita Agrawal, Raipur vs. ITO, Ward-4(1), Raipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 111/RPR/2026[2022-23]Status: DisposedITAT Raipur27 Feb 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.111/Rpr/2026 िनधा"रण वष" /Assessment Year: 2022-23 Babita Agrawal, Opp. Om Hospital, Purani Basti, Raipur, Chhattisgarh 492001. Pan: Advpa4858J .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Prafulla Pendse, CAFor Respondent: None (Petition filed)

…आयकर अपीलीय अिधकरण "ायपीठ “एक-सद"” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.111/RPR/2026 िनधा"रण वष" /Assessment Year: 2022-23 Babita Agrawal, Opp. Om Hospital, Purani Basti, Raipur, Chhattisgarh 492001. PAN: ADVPA4858J .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 4(1), Income Tax Office, Main Building, Civil Lines, Raipur, Chhattisgarh, ……""थ" / Respondent Assessee by : Mr. Prafulla Pendse, CA Revenue by : None (Petition filed) सुनवाई की…

Ojas Marketeer, Bilaspur vs. ITO, 2(1), Bilaspur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 37/RPR/2026[2017-18]Status: DisposedITAT Raipur16 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.37/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Ojas Marketeer 9/92, Green Park Colony, Bilaspur (C.G.) Pan: Aacfo7930P

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.37/RPR/2026 "नधा"रण वष" /Assessment Year : 2017-18 Ojas Marketeer 9/92, Green Park Colony, Bilaspur (C.G.) PAN: AACFO7930P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 11.02.2026 घोषणा क" तार"ख / Date of Pronoun…

Samarth Samarpan Seva Samiti, Raipur vs. ITO, Ward-1(Exmp), Raipur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2/RPR/2026[2018-19]Status: DisposedITAT Raipur16 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.02/Rpr/2026 "नधा"रण वष" / Assessment Year : 2018-19 Samarth Samarpan Seva Samiti K-6, Anupam Nagar, Raipur (C.G.)-492 001 Pan: Aamas2761H ........अपीलाथ" / Appellant बनाम / V/S. The Incomer Tax Officer, Ward-1 (Exemption), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.02/RPR/2026 "नधा"रण वष" / Assessment Year : 2018-19 Samarth Samarpan Seva Samiti K-6, Anupam Nagar, Raipur (C.G.)-492 001 PAN: AAMAS2761H ........अपीलाथ" / Appellant बनाम / V/s. The Incomer Tax Officer, Ward-1 (Exemption), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 11.02.2026 घोषणा क" तार"ख / Date of Pron…

Hanumant Construction Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 550/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.545, 546, 547, 548, 549 & 550/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 to 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) PAN: AABCH7062D ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Yoge…

Hanumant Construction Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 549/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.545, 546, 547, 548, 549 & 550/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 to 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) PAN: AABCH7062D ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Yoge…