DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

250 of the Income Tax Act, 1961 (in short “the Act”), passed on 28.07.2023, which in turn arises from the order passed by Additional Commissioner of Income Tax, Range-I, Raipur (in short “Ld. AO”) u/s 144 of the Act, dated 03.02.2014, for AY. 2011-12. 2 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 2. The grounds

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

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

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

250 of the Act were issued to the appellant on 06.01.2021, 07.01.2021, 27.03.2024 and 19.05.2025 which were served on the appellant on 06.01.2021, 07.01.2021, 27.03.2024 and 19.05.2025 respectively to the email addresses made available by the appellant to the Department as per Rule 127 of the IT Rules, 1962. However, the appellant requested for adjournment only in response

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

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

250 vide dt.21.01.2026 and the appeal was fixed for hearing on 27.01.2026. The assessee has not submitted any reply to the above. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding grounds of appeal

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

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

250 vide dt.21.01.2026 and the appeal was fixed for hearing on 27.01.2026. The assessee has not submitted any reply to the above. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding grounds of appeal

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

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

250 vide dt.21.01.2026 and the appeal was fixed for hearing on 27.01.2026. The assessee has not submitted any reply to the above. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding grounds of appeal

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

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

250 vide dt.21.01.2026 and the appeal was fixed for hearing on 27.01.2026. The assessee has not submitted any reply to the above. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding grounds of appeal

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

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

250 vide dt.21.01.2026 and the appeal was fixed for hearing on 27.01.2026. The assessee has not submitted any reply to the above. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding grounds of appeal

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

LAXMI KRIPA ISPAT PRIVATE LIMITED, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, RAIPUR, RAIPUR

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. 4 Laxmi Kripa Ispat Private Limited Vs. ITO, Raipur (C.G.) ITA No.101 /RPR/2026 CIT(Appeals)/NFAC following

ACCURATE ASHRAY PVT. LTD., HOWRA,HOWRA vs. DCIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.177 & 178/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 Pan: Aagca9943F

250 12.11.2025 17.11.2025 Not received It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant 3 Accurate Ashray Private Limited Vs. Dy/Asst.CIT, Central Circle-1, Raipur (C.G.) ITA Nos.177 & 178/RPR/2026 to give detailed, explanation regarding ground of appeal taken

ACCURATE ASHRAY PVT. LTD., HOWRA,HOWRA vs. DCIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.177 & 178/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 Pan: Aagca9943F

250 12.11.2025 17.11.2025 Not received It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant 3 Accurate Ashray Private Limited Vs. Dy/Asst.CIT, Central Circle-1, Raipur (C.G.) ITA Nos.177 & 178/RPR/2026 to give detailed, explanation regarding ground of appeal taken

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

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

TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows