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

Mona Ashwin Lodha, Mumbai vs. ACIT, Central Circle-2, Raipur

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

ITA 399/RPR/2025[2012-13]Status: DisposedITAT Raipur17 Sept 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.399/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Mona Ashwin Lodha Flat No.502, Vaitarana Building, Sir Pochkhanwala Road, Worli, Mumbai-400 023 Pan: Accpl7351B ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Saad Kidwai, CIT-DR
Section 5

…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 G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.399/RPR/2025 "नधा"रण वष" / Assessment Year : 2012-13 Mona Ashwin Lodha Flat No.502, Vaitarana Building, Sir Pochkhanwala Road, Worli, Mumbai-400 023 PAN: ACCPL7351B ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Shri Saad Kidwai, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 16.0…

Rinki Oil Extruction Pvt. Ltd., Rajim, Raipur vs. Income Tax Officer-1(1), Raipur

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

ITA 322/RPR/2025[2016-17]Status: DisposedITAT Raipur17 Sept 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshaliआयकर अपील सं./Ita No.322/Rpr/2025 िनधा"रण वष" /Assessment Year: 2016-17 Rinki Oil Extruction Private Limited, Shri Ram Rice Mill Complex, Gariyaband Road, Nawapara Rajim, Raipur 493881 Chhattisgarh. Pan: Aadcr2190L .......अपीलाथ" / Appellant बनाम / V/S.

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

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/RPR/2025 िनधा"रण वष" /Assessment Year: 2016-17 Rinki Oil Extruction Private Limited, Shri Ram Rice Mill Complex, Gariyaband Road, Nawapara Rajim, Raipur 493881 Chhattisgarh. PAN: AADCR2190L .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer-1(1), Raipur ITO-1(1), Raipur, Aaykar Bhawan Civil Lines, Raipur 492001 Chhattisgarh. ……""थ" / Respondent Assessee by : None. Revenue by : Dr. Priy…

Siva Prasad Vedula, Bhilai, Durg vs. Income Tax Officer, Ward 1(1), Bhilai, Durg

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

ITA 49/RPR/2024[2017-18]Status: DisposedITAT Raipur11 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.49/Rpr/2024 "नधा"रण वष" /Assessment Year : 2017-18 Shri Siva Prasad Vedula House No.376/6, Street No.7, Pragati Nagar, Risali, Bhilai-490 006 Pan: Adgpv7445M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 147

…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.49/RPR/2024 "नधा"रण वष" /Assessment Year : 2017-18 Shri Siva Prasad Vedula House No.376/6, Street No.7, Pragati Nagar, Risali, Bhilai-490 006 PAN: ADGPV7445M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Ms. Manisha Kinnu, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 11.09…

Ashwani Dwivedi, Bhilai, Durg vs. Income Tax Officer-1(3), Bhilai, Durg

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

ITA 498/RPR/2025[2011-12]Status: HeardITAT Raipur10 Sept 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.498/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Ashwani Dwivedi M/S. Vandana Steel Traders, Junwani Road, Pushpak Nagar, Bhilai-490 020 (C.G.), Dist. Durg Pan: Aiapd9101B

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 44A

…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.498/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Ashwani Dwivedi M/s. Vandana Steel Traders, Junwani Road, Pushpak Nagar, Bhilai-490 020 (C.G.), Dist. Durg PAN: AIAPD9101B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(3), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hea…

Santosh Kumar Soni, Ambikapur Sarguja vs. Income-Tax Officer Ward-3, Korba, Chhattisgarh

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

ITA 495/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.495/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Santosh Kumar Soni Gurudwara Ward No.32, Ambikapur, Sarguja- 497 001 Pan: Efnps1748F

For Appellant: NoneFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 250

…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.495/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Santosh Kumar Soni Gurudwara Ward No.32, Ambikapur, Sarguja- 497 001 PAN: EFNPS1748F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3, Korba (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Ms. Manisha Kinnu, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 09.09.2025 घोषणा क" तार"ख / Date of Pronounceme…

Dev Anand Sahu, Raipur vs. ITO-1(1), Raipur

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

ITA 472/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.472/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Dev Anand Sahu 15/128, Jawahar Nagar, Raipur (C.G.)- 492 001 Pan: Bkops8817G

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 250

…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.472/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Dev Anand Sahu 15/128, Jawahar Nagar, Raipur (C.G.)- 492 001 PAN: BKOPS8817G .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(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 : 02.09.2025 घोषणा क" तार"ख…

Raju Janghel & Sons HUF, Raipur vs. ITO, Ward-1(2), Raipur

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

ITA 471/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.471/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Raju Janghel & Sons Huf Shiv Pan Bhandar, Ambedkar Nagar, Gudhiyari, Raipur-492 001 (C.G.) Pan: Aanhr1694E

For Appellant: Shri Sunil Kumar 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.471/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Raju Janghel & Sons HUF Shiv Pan Bhandar, Ambedkar Nagar, Gudhiyari, Raipur-492 001 (C.G.) PAN: AANHR1694E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(2), 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 Hearin…

Shri Narendra Kumar Bhojwani, Bhatapara vs. Income Tax Officer, Bhatapara

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

ITA 488/RPR/2025[2010-11]Status: DisposedITAT Raipur26 Aug 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.488/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11 Narendra Kumar Bhojwani C/O. Bhojwani Medical Stores, Hatri Bazar, Sadar Ward, Bhatapara-493 118 (C.G.) Pan: Adepb7523J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Birendra Kumar, Sr. DR
Section 5

…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.488/RPR/2025 "नधा"रण वष" /Assessment Year : 2010-11 Narendra Kumar Bhojwani C/o. Bhojwani Medical Stores, Hatri Bazar, Sadar Ward, Bhatapara-493 118 (C.G.) PAN: ADEPB7523J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Shri Birendra Kumar, Sr. DR सुनवाई क" तार"ख / Date of Hear…

Ankit Kumar Singhania, Shakti vs. Income Tax Officer, Ward 2(1), Bilaspur

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

ITA 477/RPR/2025[2017-18]Status: DisposedITAT Raipur25 Aug 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.477/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Ankit Kumar Singhania, Village Post-Baradwar Basti, Ward No.10, Dharamshal Road, Sakti, Janjgir-Champa-495 687 Pan: Bypps9579C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Ballarpur ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Birendra Kumar, Sr. DR
Section 250

…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.477/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Ankit Kumar Singhania, Village Post-Baradwar Basti, Ward No.10, Dharamshal Road, Sakti, Janjgir-Champa-495 687 PAN: BYPPS9579C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Ballarpur ……""यथ" / Respondent Assessee by : None Revenue by : Shri Birendra Kumar, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.0…

Yashoda Devi Surana, Sukma Chhattisgarh vs. Income Tax Officer, Ward-Jagdalpur, Jagdalpur

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

ITA 464/RPR/2025[2015-16]Status: DisposedITAT Raipur08 Aug 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.464/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Yashoda Devi Surana Patnampara, Main Road, Sukma-494 111 (C.G.) Pan: Aorps9801C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Jagdalpur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S. R. Rao, AdvocateFor 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.464/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Yashoda Devi Surana Patnampara, Main Road, Sukma-494 111 (C.G.) PAN: AORPS9801C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward- Jagdalpur (C.G.) ……""यथ" / Respondent Assessee by : Shri S. R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 08.08.2025 घोषणा क" तार"ख / Da…

Santosh Kumar Gautam, Chhattisgarh vs. Income Tax Officer, Ward1(1), Bilaspur

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

ITA 456/RPR/2025[2011-12]Status: HeardITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.456/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Santosh Kumar Gautam Dhanras Chikti Para, Dhanras Kota, Bilaspur-495 001 (C.G.) Pan: Avjpg7429H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)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 No.456/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Santosh Kumar Gautam Dhanras Chikti Para, Dhanras Kota, Bilaspur-495 001 (C.G.) PAN: AVJPG7429H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.0…

Pradeep Kumar Agrawal, Raipur vs. ACIT, Central Circle-1, Raipur

ITA 390/RPR/2025[2019-20]Status: DisposedITAT Raipur06 Aug 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 390/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 133ASection 143(3)Section 250Section 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 390/RPR/2025 (िनधा"रण वष" Assessment Year: 2019-20) Pradeep Kumar Agrawal, P R Jewellers, v Assistant Commissioner of Income Tax, s Station chowk, Tilda Neora, Distt-Raipur, Central Circle-1, Raipur, Room No.819, Chhattisgarh, 493114 8th Floor/819, Central Revenue Building, Raipur (C.G.), Chhattisgarh 492001 PAN: ACIPA5811B (अपीलाथ"/Appellant) . (""थ" / Resp…

Gaurav Agrawal Legal Heir of Santosh Kumar Agrawal, Raipur vs. ACIT, Central Circle-1, Raipur

ITA 389/RPR/2025[2019-20]Status: DisposedITAT Raipur06 Aug 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 389/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 133ASection 143(3)Section 250Section 3Section 69

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 389/RPR/2025 (िनधा"रण वष" Assessment Year: 2019-20) Gaurav Agrawal, Legal Heir of Santosh v Assistant Commissioner of Income Tax, s Kumar Agrawal, Agrawal Abhushan, Central Circle-1, Raipur, Room No.819, 8th Floor/819, Central Revenue Building, Pawan Putra Super Bazar, Baniya Para, Tilda Neora, Dist-Raipur, Chhattisgarh, Raipur (C.G.), Chhattisgarh 492001 493114…

Manit Gupta, Tilda Neora, Raipur vs. Income Tax Officer Ward-4(1), Raipur

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

ITA 387/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.387/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Manit Gupta House No.F-14, Vrindavan Colony, College Road, Tilda Neora, Dist. Raipur (C.G.)-493 114 Pan: Aiypg1194R

For Appellant: Shri Sunil Kumar 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.387/RPR/2025 "नधा"रण वष" / Assessment Year : 2018-19 Manit Gupta House No.F-14, Vrindavan Colony, College Road, Tilda Neora, Dist. Raipur (C.G.)-493 114 PAN: AIYPG1194R ........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 : 06.…

Dolphin Promoters & Builders, Raipur vs. DCIT, Circle-1, Raipur

ITA 440/RPR/2025[2014-15]Status: HeardITAT Raipur05 Aug 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 440/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 144BSection 147Section 148Section 250Section 40A(3)Section 68

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 440/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15) Dolphin Promoters & Builders, A-1, Near v Dy. Commissioner of Income Tax Circle s Sai Mandir, Devendra Nagar Road Sai 1(1), Office of Deputy Commissioner of Nagar, Raipur, Chhattisgarh, 492001 Income Tax, Circle-1(1) CR Building, Civil Lines, Raipur, Chhattisgarh, 492001 PAN: AAEFD2588E (अपीलाथ"/Appellant) . ("…

Ajmat Quraishi, Raipur vs. ITO-4(1), Raipur

ITA 439/RPR/2025[2018-19]Status: HeardITAT Raipur05 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 439/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 250Section 69A

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 439/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Ajmat Quraishi, Rauf Molana, v Income Tax Officer-4(1), s Ward No.41, Dhobi Gali, Bari Kirana Office of ITO-4(1), CR building, Stores, Baijnath Para, Raipur, Civil Lines, Raipur, Chhattisgarh, 492001. Chhattisgarh, 492001 PAN: AATPQ0595K (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee…

Jaipal Ruprela, Raipur vs. ITO-3(1), Raipur

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

ITA 438/RPR/2025[2016-17]Status: HeardITAT Raipur05 Aug 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.438/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Jaipal Ruprela H No.266, Near Popular Cake Factory, Katora Talab, Raipur (C.G.) Pan: Bwkpr7514K

For Appellant: Shri Sunil Kumar 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.438/RPR/2025 "नधा"रण वष" / Assessment Year : 2016-17 Jaipal Ruprela H No.266, Near Popular Cake Factory, Katora Talab, Raipur (C.G.) PAN: BWKPR7514K ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-3(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 : 05.08.2025 घोषणा क" तार"ख / D…

Sudha Gupta, Bilaspur vs. The Income Tax Officer, Bilaspur

ITA 435/RPR/2025[2018-19]Status: HeardITAT Raipur05 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 435/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 147Section 250Section 69A

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 435/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Sudha Gupta, v The Income Tax Officer, s 2/75, Narmada Nagar, Bilaspur, C.G. Bilaspur, C.G. PAN: AJPPG4300D (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee by : Shri R. B. Doshi, CA राज" की ओर से / Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 05.08.2025 :…

Vijendra Singh, Raipur Road, Bilaspur vs. Dy. Commissioner of Income-Tax, Vyapar Vihar, Bilaspur

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

ITA 175/RPR/2025[2012-13]Status: HeardITAT Raipur05 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.175/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Vijendra Singh Bedford Earthmovers Income. 01, Raipur Road, Rajiv Gandhi Chowk, Bilaspur-495 001 (C.G.) Pan: Attps8591G ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.175/RPR/2025 "नधा"रण वष" / Assessment Year : 2012-13 Vijendra Singh Bedford Earthmovers Income. 01, Raipur Road, Rajiv Gandhi Chowk, Bilaspur-495 001 (C.G.) PAN: ATTPS8591G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"…

Vinay Pratap Singh, Dantewada vs. Asst. Commissioner of Income Tax, Circle-1(1), Raipur

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

ITA 398/RPR/2025[2014-15]Status: DisposedITAT Raipur04 Aug 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.398/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Vinay Pratap Singh Ward No.14, Rest House Road, Post & District: Dantewada-494 449 (C.G.) Pan: Ajnps3734P .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

…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.398/RPR/2025 "नधा"रण वष" /Assessment Year : 2014-15 Vinay Pratap Singh Ward No.14, Rest House Road, Post & District: Dantewada-494 449 (C.G.) PAN: AJNPS3734P .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / D…