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267 results for “TDS”+ Natural Justiceclear

Sorted by relevance

Delhi1,866Mumbai1,587Chennai834Bangalore729Kolkata449Pune340Ahmedabad314Raipur267Hyderabad255Karnataka245Jaipur237Chandigarh182Patna173Cochin134Indore107Lucknow104Surat95Visakhapatnam93Cuttack72Rajkot61Amritsar49Nagpur46Agra42Jodhpur34Telangana33Panaji27Jabalpur23Guwahati20Allahabad17Varanasi13Calcutta13Kerala10Dehradun9SC6Rajasthan4Orissa4Ranchi4Uttarakhand1J&K1Punjab & Haryana1

Key Topics

Section 80P(2)95TDS71Addition to Income64Disallowance41Section 25040Natural Justice37Deduction29Section 143(3)27Limitation/Time-bar23Penalty

J.R.P. BUILDERS & DEVELOPERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER (TDS), RAIPUR, RAIPUR

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

ITA 252/RPR/2023[2018-19]Status: DisposedITAT Raipur19 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.252/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 J.R.P Builders & Developers Quarter No.4, Road No.1, Sector-01, Professor Colony, Raipur-492 001 Pan: Aanfj6828Q

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

natural justice.” 3. In this regard, we herein observe that the matter is squarely covered by the decision of the ITAT, “Division Bench”, Raipur in the cases of Collector Mining, Kondagaon Vs. Deputy Commissioner of Income Tax (TDS

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Showing 1–20 of 267 · Page 1 of 14

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23
Section 80P19
Condonation of Delay19
ITA 10/RPR/2020[2013-14]Status: DisposedITAT Raipur30 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Sumit Nema & Gagan Tiwari, AdvsFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 153A(1)Section 68

natural justice. 4.8 Further, even otherwise also, the statements of the so called person namely Mr. Binod Kumar Agrawal recorded in Kolkata cannot be used against the assesse since it has been recorded behind the back of the assesse. It is therefore requested to your honor to provide the copy of full statement of Mr. Binod Kumar Agrawal, on which

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

ITA 11/RPR/2020[2014-15]Status: DisposedITAT Raipur30 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Sumit Nema & Gagan Tiwari, AdvsFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 153A(1)Section 68

natural justice. 4.8 Further, even otherwise also, the statements of the so called person namely Mr. Binod Kumar Agrawal recorded in Kolkata cannot be used against the assesse since it has been recorded behind the back of the assesse. It is therefore requested to your honor to provide the copy of full statement of Mr. Binod Kumar Agrawal, on which

THE ASSISTANT COMMISSIONER OF INCOME-TAX-2(1)BHILAI, BHILAI(CG) vs. M/S SMS SHIVNATH INFRASSTRUCTURE PVT LTD., DURG, DURG(CG)

In the result, appeal of the revenue in ITA No

ITA 87/BIL/2017[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kapil Hirani, Adv. & MukeshFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 115JSection 143(3)Section 250(4)Section 36Section 80ISection 80l

nature. 13.2.2. The Assessee computing its profits of eligible business in accordance with the provisions of section 80IA(5) has thus committed no illegality and the CIT(A) was right in deleting the illegal addition made by the AO. 13.3. The quantum of deduction claimed under section 80lA will be the same even if the transaction of loan is ignored

M/S SMS SHIVNATH INFRASTRUCTURE PVT LTD,DURG(CG) vs. THE PR. COMMISSIONER OF INCOME TAX-2, RAIPUR (CG)

In the result, appeal of the revenue in ITA No

ITA 107/BIL/2016[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kapil Hirani, Adv. & MukeshFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 115JSection 143(3)Section 250(4)Section 36Section 80ISection 80l

nature. 13.2.2. The Assessee computing its profits of eligible business in accordance with the provisions of section 80IA(5) has thus committed no illegality and the CIT(A) was right in deleting the illegal addition made by the AO. 13.3. The quantum of deduction claimed under section 80lA will be the same even if the transaction of loan is ignored

SHRI NARENDRA KUMAR BHOJWANI, BHATAPARA,BHATAPARA vs. INCOME TAX OFFICER, BHATAPARA, 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

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. 5. That in the recent

SANDEEP VYAS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1(1) RAIPUR, RAIPUR

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

ITA 243/RPR/2026[2022-23]Status: DisposedITAT Raipur15 Apr 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.243/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Sandeep Vyas Vyas Niwas, Near Chief Minister Bunglow, Civil Lines, Raipur (C.G.)-492 001 Pan: Abjpb7250M

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT

KANAK SINGH,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-1, AMBIKAPUR, AMBIKAPUR

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

ITA 241/RPR/2026[2017-18]Status: DisposedITAT Raipur15 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.241/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Kanak Singh Shiv Mandir, Kharsia Road, Ambikapur, Surguja (C.G.)-497 001 Pan: Bcups2009C

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

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

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

ITA 227/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals) for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals) as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

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

ITA 228/RPR/2026[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals) for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals) as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

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

ITA 230/RPR/2026[2017-18]Status: DisposedITAT Raipur09 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals) for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals) as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

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

ITA 226/RPR/2026[2013-14]Status: DisposedITAT Raipur09 Apr 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals) for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals) as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

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

ITA 229/RPR/2026[2016-17]Status: DisposedITAT Raipur09 Apr 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals) for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals) as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle

URJA PROPERTIES PVT. LTD., JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICE, JAGDALPUR, JAGDALPUR

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

ITA 232/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.232/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Urja Properties Private Limited Bms House, Motitalab Para, Jagdalpur (C.G.)-494 001 Pan: Aabcu6244N

For Appellant: Shri R.B Doshi, CAFor Respondent: None (Petition filed)
Section 250

natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals) for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals) as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle

NARAYAN SAHU, RAIPUR,RAIPUR vs. ITO-1(2), RAIPUR, (ERSTWHILE ITO-2(2), RAIPUR), RAIPUR

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

ITA 209/RPR/2026[2017-18]Status: DisposedITAT Raipur30 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.209/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Narayan Sahu Madan Lal Sahu, Surya Nagar, Gogaon, Raipur (C.G.)-492 001 Pan: Cwsps2817K

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)

natural justice, therefore, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT

PRAKASH KUMAR CHAWLA,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) BILASPUR, BILASPUR

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

ITA 123/RPR/2026[2020-21]Status: HeardITAT Raipur19 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं./Ita No.123/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Prakash Kumar Chawla Telipara, Bilaspur-495 001 (C.G.) Pan: Aappc2370L

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

natural justice, therefore, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte 4 Prakash Kumar Chawla Vs. ACIT, Circle-1(1), Bilaspur (C.G.) order by the Ld. CIT(Appeals)/NFAC as decided by ITAT, “Division Bench

M/S SHREE ASSOCIATES, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

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

ITA 124/RPR/2026[2013-14]Status: HeardITAT Raipur19 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.124/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Shree Associates Ward No.14, Kotra Road, Raigarh-496 001 (C.G.) Pan: Abtfs9583J

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)

natural justice, therefore, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT

SHIVANSH ENTERPRISES, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

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

ITA 182/RPR/2026[2016-17]Status: DisposedITAT Raipur18 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.182/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Shivansh Enterprises Plot No.11-H, Hathkhoj, Heavy Industrial Area, Bhilai-490 026 (C.G.) Pan: Abafs3020K

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)

natural justice, therefore, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld.CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central

M/S CHANDRAHASNI ISPAT PVT. LTD., RAIGARH,RAIGARH vs. ACIT-CIRCLE 1(1), BILASPUR, BILASPUR

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

ITA 700/RPR/2025[2016-17]Status: DisposedITAT Raipur18 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.700/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 M/S. Chandrahasni Ispat Private Limited Village-Gerwani, Sarapali Road, Raigarh (C.G.)-496 001 Pan: Aaccc9257G

For Appellant: None (Petition filed)For Respondent: Shri Raghunath, CIT-DR
Section 250(4)

natural justice, therefore, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld.CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central

REKHA CHANDRAKAR, DHAMTARI,DHAMTARI vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

ITA 187/RPR/2026[2023-24]Status: DisposedITAT Raipur18 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.187/Rpr/2026 "नधा"रण वष" /Assessment Year : 2023-24 Smt. Rekha Chandrakar C/O. Jyoti Enterprises, Megha Road, Kurud-493 663 Dhamtari (C.G) Pan: Auypc9672Q

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

natural justice, therefore, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld.CIT(Appeals)/NFAC as decided by ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central