KAMLESH SHARMA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 70/Rpr/2026 (िनधा"रण वष" Assessment Year: 2020-21) Kamlesh Sharma, House No.109, Vs Deputy Commissioner Of Income Harihant Nagar, Sarona, Tax, Circle-1(1), Central Revenue Ring Road No.1, Raipur-492001, Cg Building, Civil Lines, Raipur-492001 Pan: Bppps4514C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Adjournment Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2020-21 Filed By The Assessee Is Directed Against The Order Dated 18.12.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

Capital Gain. All these additions are liable to be deleted. 4. That the appellant reserves the right to add, alter or modify any ground of appeal.” 2.1 The 1st ground challenges the non-admission of appeal by rejecting the delay condonation

ANISH VISHNOI, RAIPUR,RAIPUR vs. ITO WARD 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.764/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Anish Vishnoi New Bus Stand Baloda Bazar, Baloda Bazar S.O., Raipur (C.G.)-493 332 Pan: Aeapv0087J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

Gain, by considering the land at Village Magarchaba as Capital Asset and taking the total sale consideration at Rs.34,12,620/- instead of Rs.17,28,000/- with a direction to AO to consider the actual Cost of Acquisition of Land despite acknowledging and accepting the submissions made by the appellant that agricultural land is rural agricultural land

GARUDA VYAPAAR PVT. LTD., RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, the appeal of the assessee is dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 133/Rpr/2023 "नधा"रण वष" / Assessment Year : 2016-17 Garuda Vyapaar Private Limited G-02, Maruti Lifestyle, Kota, Raipur (C.G.)-492 001 Pan : Aaccg7149C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

condone the delay of 18 days in filing of the present appeal by the assessee. 3. Succinctly stated, the assessee company had e-filed its return of income for A.Y.2016-17 on 17.10.2016, declaring an income of Rs.16,62,620/-. Case of the assessee was, thereafter, selected for complete scrutiny assessment u/s. 143(2) of the Act for verifying, viz, “whether

YOGESH KUMAR VERMA, RAIPUR,RAIPUR vs. ITO, WARD-4(5), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 305/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

capital gain on sale of land by applying sec 50C(J) without referring the matter to DVO for valuation of such land u/s 50C(2) when 'actual sale consideration' is less than the 'stamp duty value', matter is liable to be referred to DVO for valuation; action of the AO/ CIT(A) without following procedure laid down

LALCHAND RAMNANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-3(3), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 288/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Lalchand Ramnani New Cloth Market, Pandri, Raipur (C.G.)-492 001 Pan : Acnpr3983J .......अपीलाथ" / Appellant बनाम / V/S.

capital gain claimed exempt by the appellant alleging it to be bogus invoking sec. 68. The addition made by AO and confirmed by Ld. CIT(A) is arbitrary and not justified. 4. The appellant reserves the right to amend, modify or add any of the ground/s of appeal.” 2. Before proceeding any further, I may herein observe that the present

SEEMA DEVI AGRAWAL,RAIGARH, CHHATTISGARH vs. INCOME TAX OFFICER, BILASPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.250/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Smt. Seema Devi Agrawal C/O. Sunil Kumar Agrawal Sewa Kund Road, Raigarh-496 001 (C.G.) Pan: Affpa4990K .......अपीलाथ" / Appellant बनाम / V/S.

delay has to be well explained. At the same time in these issues a liberal and judicious approach 3 Seema Devi Agrawal Vs. DCIT, Circle-1(1), Bilaspur must be adopted also. Considering the aforesaid facts, I condone the same relying on the judgments of the Hon’ble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward

SUNITA GUPTA,INDORE vs. ACIT CIRCLE-2(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.136/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11 Sunita Gupta 404, Suraj Villa, 9/2 New Palasia, Indore (M.P)-452 001 Pan: Adcpg7885L .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent

capital gain on sale of shares of Konark Commerce Industries Ltd. The appellant had sold 30,000 shares of Konark Commerce Industries Ltd. in 19 counts amounting to Rs.29,19,000/-. Accordingly, the case was reopened as per the procedure u/s 147 of the Act and the notice u/s 148 of the Act was issued on 29.03.2017. During the assessment

ANAND KUMAR BANSAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR -1, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.133/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Anand Kumar Bansal Madhya Nagari Chowk, Bilaspur (C.G.)-495 001 Pan: Ahnpb0374N

condone the delay of 299 days. We order accordingly. 4. At the time of hearing, when the matter was call up for hearing, none appeared on behalf of the assessee. The hearing of the present case had started since 24th April, 2025 and as per the order sheet entries and in the entire span of time, the matter was posted

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

JOINT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

VIOLA SINGH, BILASPUR,BILASPUR vs. INCOME TAX OFFICER WARD 1(4), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No:366/Rpr/2024 (िनधा"रण वष" Assessment Year: 2010-11)

capital gain was rightly made by the AO. Therefore, I hold that decision of the Ld. AO was fully justified and hence I confirm the addition of Rs.1,78,20,600/-. In view of the above, on merits also appeal deserves to be dismissed. Hence, appeal is dismissed for non-prosecution as well as on merits