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

Arihant Agencies, Rajnandgaon vs. Deputy Commissioner of Income Tax Central Circle -1 Raipur, Central Circle Raipur

ITA 326/RPR/2025[2019-20]Status: DisposedITAT Raipur05 Jun 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No:326/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 133ASection 143(3)Section 154Section 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:326/RPR/2025 (िनधा"रण वष" Assessment Year: 2019-20) Arihant Agencies, V Deputy Commissioner of Income Tax, Main Hospital Road, Rajnandgaon- s Central Circle-1,C03, Income Tax Building Tower A 8th & 9th Floor, Tuta, 491441, C.G. Sector 21, Naya Raipur, Raipur PAN: AAMFA7021P (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Rake…

Sri Sai Baba Sansthan, Bhilai, Durg vs. Income Tax Officer, Exemption-2, Raipur

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

ITA 248/RPR/2025[2013-14]Status: DisposedITAT Raipur03 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.247 & 248/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 11Section 12ASection 139Section 147Section 148Section 250(4)Section 271(1)(c)Section 80G

…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.247 & 248/RPR/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) PAN: AADTS8938G .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Exemption-II, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / D…

Sri Sai Baba Sansthan, Bhilai, Durg vs. Income Tax Officer, Exemption-2, Raipur

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

ITA 247/RPR/2025[2012-13]Status: DisposedITAT Raipur03 Jun 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.247 & 248/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 11Section 12ASection 139Section 147Section 148Section 250(4)Section 271(1)(c)Section 80G

…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.247 & 248/RPR/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) PAN: AADTS8938G .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Exemption-II, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / D…

Nelson Yona, Raipur vs. Income Tax Officer, Ward 4(1), Raipur

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

ITA 181/RPR/2025[2011-12]Status: DisposedITAT Raipur29 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.181/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nelson Yona Near Shiv Mandir, Avanti Vihar, Raipur (C.G.)-492 006 Pan: Adbpy8725E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Goyal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 250Section 5Section 68

…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.181/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nelson Yona Near Shiv Mandir, Avanti Vihar, Raipur (C.G.)-492 006 PAN: ADBPY8725E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Praveen Goyal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 13.05.2025 घोषणा क" तार"ख / D…

Sandeep Kaur Gill, Raipur vs. Income Tax Officer, Ward 3 (1), Raipur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 237/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 237/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 250Section 271Section 271(1)(C)Section 271(1)(c)

…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: 237/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15) Sandeep Kaur Gill, v Income Tax Officer, Ward-3(1), 26/102, Shukla Colony Ravi Shankar s Raipur, C.G. Shukla Ward, Raipur-492001, C.G. PAN: ADCPG7812K (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Hardik Jain, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनव…

Tribal Educational Agricultural and Medical Society, Suryapara, Sitapur, Sarguja vs. Income Tax Officer-1, Ambikapur

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

ITA 231/RPR/2025[2015-16]Status: DisposedITAT Raipur21 May 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.231/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Tribal Educational Agricultural & Medical Society Suryapara, Sitapur, Sarguja (C.G.)-497 111 Pan: Aacat2764M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, 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.231/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Tribal Educational Agricultural and Medical Society Suryapara, Sitapur, Sarguja (C.G.)-497 111 PAN: AACAT2764M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.05…

Hotel Satlaj, Raipur vs. Income Tax Officer, Ward-3(4), Raipur

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

ITA 228/RPR/2025[2017-18]Status: DisposedITAT Raipur21 May 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.227 & 228/Rpr/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 Pan: Aadfh3600A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.227 & 228/RPR/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 PAN: AADFH3600A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.05.2025 घोषणा क" तार"ख / Date…

Hotel Satlaj, Raipur vs. Income Tax Officer, Ward-3(4), Raipur

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

ITA 227/RPR/2025[2016-17]Status: DisposedITAT Raipur21 May 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.227 & 228/Rpr/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 Pan: Aadfh3600A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.227 & 228/RPR/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 PAN: AADFH3600A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.05.2025 घोषणा क" तार"ख / Date…

Smt. Yogita Devi Sahu, Raipur vs. Income Tax Officer, Ward-1(1), Raipur

In the result, appeal of the assessee in ITA No

ITA 183/RPR/2025[2013-14]Status: DisposedITAT Raipur21 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.182 & 183/Rpr/2025 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Yogita Devi Sahu W/O. Late Sri Tikaram Sahu, C/O. Sri Sujit Kumar Sahu Vindhya Vasini Nagar, Nayak Bandha, Abhanpur Dist. Raipur-493 661 (C.G.) Pan: Cdtps1353N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Dr. Priyanka Patel, Sr. 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.182 & 183/RPR/2025 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Yogita Devi Sahu W/o. Late Sri Tikaram Sahu, C/o. Sri Sujit Kumar Sahu Vindhya Vasini Nagar, Nayak Bandha, Abhanpur Dist. Raipur-493 661 (C.G.) PAN: CDTPS1353N ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Pat…

Smt. Yogita Devi Sahu, Raipur vs. Income Tax Officer, Ward-1(1), Raipur

In the result, appeal of the assessee in ITA No

ITA 182/RPR/2025[2013-14]Status: DisposedITAT Raipur21 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.182 & 183/Rpr/2025 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Yogita Devi Sahu W/O. Late Sri Tikaram Sahu, C/O. Sri Sujit Kumar Sahu Vindhya Vasini Nagar, Nayak Bandha, Abhanpur Dist. Raipur-493 661 (C.G.) Pan: Cdtps1353N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Dr. Priyanka Patel, Sr. 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.182 & 183/RPR/2025 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Yogita Devi Sahu W/o. Late Sri Tikaram Sahu, C/o. Sri Sujit Kumar Sahu Vindhya Vasini Nagar, Nayak Bandha, Abhanpur Dist. Raipur-493 661 (C.G.) PAN: CDTPS1353N ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Pat…

M/S. Isha Kitchens, Raipur vs. Assistant Commissioner of Income Tax, Circle-2, Raipur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 243/RPR/2025[2019-20]Status: DisposedITAT Raipur20 May 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 243/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 144Section 250

…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: 243/RPR/2025 (िनधा"रण वष" Assessment Year: 2019-20) M/s Isha Kitchens, v Assistant Commissioner of Income Tax, 001, Kankali Hospital, Azad Chowk, s Circle-2, Raipur Raipur- 492001, C.G. PAN: AAEFI6157L (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr.…

Gursukh Energy India Pvt. Ltd., Raipur vs. Income Tax Officer, Ward 3 (1), Raipur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 238/RPR/2025[2013-14]Status: DisposedITAT Raipur20 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 238/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250

…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: 238/RPR/2025 (िनधा"रण वष" Assessment Year: 2013-14) Gursukh Energy India Pvt. Ltd., v Income Tax Officer, Ward-3(1), Raipur Gur Shukh Tower, Katora Talab, s Raipur-492001, Chhattisgarh PAN: AAECG2799R (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Hardik Jain, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई…

Hotel Satlaj, Raipur vs. Income Tax Officer, Ward-3(4), Raipur

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

ITA 226/RPR/2025[2013-14]Status: DisposedITAT Raipur20 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.224, 225 & 226/Rpr/2025 "नधा"रण वष" /Assessment Years : 2011-12, 2012-13 & 2013-14 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 Pan: Aadfh3600A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, 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 Nos.224, 225 & 226/RPR/2025 "नधा"रण वष" /Assessment Years : 2011-12, 2012-13 & 2013-14 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 PAN: AADFH3600A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.…

Hotel Satlaj, Raipur vs. Income Tax Officer, Ward-3(4), Raipur

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

ITA 225/RPR/2025[2012-13]Status: DisposedITAT Raipur20 May 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.224, 225 & 226/Rpr/2025 "नधा"रण वष" /Assessment Years : 2011-12, 2012-13 & 2013-14 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 Pan: Aadfh3600A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, 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 Nos.224, 225 & 226/RPR/2025 "नधा"रण वष" /Assessment Years : 2011-12, 2012-13 & 2013-14 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 PAN: AADFH3600A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.…

Hotel Satlaj, Raipur vs. Income Tax Officer, Ward-3(4), Raipur

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

ITA 224/RPR/2025[2011-12]Status: DisposedITAT Raipur20 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.224, 225 & 226/Rpr/2025 "नधा"रण वष" /Assessment Years : 2011-12, 2012-13 & 2013-14 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 Pan: Aadfh3600A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, 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 Nos.224, 225 & 226/RPR/2025 "नधा"रण वष" /Assessment Years : 2011-12, 2012-13 & 2013-14 Hotel Satlaj Jail Road Kutchery Chowk, Raipur (C.G.)-492 001 PAN: AADFH3600A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.…

Madhyani Builders, Bhilai, Durg vs. Income Tax Officer, Circle-1(1), Bhilai, Durg

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 189/RPR/2025[2022-23]Status: DisposedITAT Raipur20 May 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 189/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(1)Section 250Section 250(4)Section 250(6)Section 256(6)Section 3Section 40b

…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: 189/RPR/2025 (िनधा"रण वष" Assessment Year: 2022-23) Madhyani Builders, V Income Tax Officer, Circle-1(1), G.E. Road, Supela, s Bhilai, Durg Bhilai-490023, Chhattisgarh PAN: AANFM4373K (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Yogesh Sethia, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Dat…

Kavita Budhia, Near Maa Sharda Hospital Ring Road vs. Income Tax Officer, Ward-1, Korba, Mahanadi Complex, Niharika

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 171/RPR/2025[2016-17]Status: DisposedITAT Raipur08 May 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 171/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 250

…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: 171/RPR/2025 (िनधा"रण वष" Assessment Year: 2016-17) Kavita Budhia, V Income Tax Officer, Ward-1, Korba, Pioneer Building, A-1, Agroha Society s Mahanadi Complex, Niharika Shiv Mandir Marg, Near Maa Sharda Hospital, Ring Road, No. 1, Raipur-492013, C.G. PAN: AJHPB6340E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : None (Adjournm…

Sanjeev Kumar Bhothra, Raipur vs. Income Tax Officer, Ward-1(1), Raipur

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

ITA 96/RPR/2025[2015-16]Status: DisposedITAT Raipur07 May 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.96/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Sanjeev Kumar Bothra C/O. Bluescope Mineral Co. Lg-1, Lal Ganga Shopping Mall, Near Shastri Chouk, Raipur (C.G.)-492 001 (C.G.) Pan: Adepb0219R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For 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.96/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Sanjeev Kumar Bothra C/o. Bluescope Mineral Co. LG-1, Lal Ganga Shopping Mall, Near Shastri Chouk, Raipur (C.G.)-492 001 (C.G.) PAN: ADEPB0219R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Patel, Sr. DR…

Spin Packaging Ltd., Bilaspur vs. Deputy/Assistant Commissioner of Income Tax-2(1), Bilaspur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 165/RPR/2025[2017-18]Status: DisposedITAT Raipur07 May 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 165/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Bikram Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 14ASection 250

…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: 165/RPR/2025 (िनधा"रण वष" Assessment Year: 2017-18) Spin Packaging Ltd., v Deputy/ Assistant Commissioner of Agrawal Bhawan Vidya Nagar, s Income Tax-1(1), Bilaspur, C.G. Bilaspur, 495 001, C.G. PAN : AACCS3713K (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Bikram Jain, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel,…

Mahendra Kumar Gupta, Indore vs. ACIT Circle-2(1), Raipur

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

ITA 163/RPR/2025[2010-11]Status: DisposedITAT Raipur07 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.163/Rpr/2025 "नधा"रण वष" /Assessment Year: 2010-11 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Adcpg7886K .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Ms. Shelly Maheshwari, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 5

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.163/RPR/2025 "नधा"रण वष" /Assessment Year: 2010-11 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 PAN: ADCPG7886K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Shelly Maheshwari, CA Shri Ashish Goyal, Advocate Revenue by : Dr. Priyanka Patel,…