SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

46 2 No.295/RPR/2016 12 ITA 2001- 545 3 Mistake of counsel who had No.297/RPR/2016 02 given incorrect advice to the ITA 2002- 545 4 asseseee, all seven appeals are No.298/RPR/2016 03 filed before the Tribunal ITA 2003- Mr.Javed Ali 545 5 belatedly. No.299/RPR/2016 04 Pradhan ITA 2005- 545 6 No.300/RPR/2016 06 ITA 2006- 545 7 No.301/RPR/2016 07 4. The reason

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

46 2 No.295/RPR/2016 12 ITA 2001- 545 3 Mistake of counsel who had No.297/RPR/2016 02 given incorrect advice to the ITA 2002- 545 4 asseseee, all seven appeals are No.298/RPR/2016 03 filed before the Tribunal ITA 2003- Mr.Javed Ali 545 5 belatedly. No.299/RPR/2016 04 Pradhan ITA 2005- 545 6 No.300/RPR/2016 06 ITA 2006- 545 7 No.301/RPR/2016 07 4. The reason

SMT SMT. FAZILA PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

46 2 No.295/RPR/2016 12 ITA 2001- 545 3 Mistake of counsel who had No.297/RPR/2016 02 given incorrect advice to the ITA 2002- 545 4 asseseee, all seven appeals are No.298/RPR/2016 03 filed before the Tribunal ITA 2003- Mr.Javed Ali 545 5 belatedly. No.299/RPR/2016 04 Pradhan ITA 2005- 545 6 No.300/RPR/2016 06 ITA 2006- 545 7 No.301/RPR/2016 07 4. The reason

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

46 2 No.295/RPR/2016 12 ITA 2001- 545 3 Mistake of counsel who had No.297/RPR/2016 02 given incorrect advice to the ITA 2002- 545 4 asseseee, all seven appeals are No.298/RPR/2016 03 filed before the Tribunal ITA 2003- Mr.Javed Ali 545 5 belatedly. No.299/RPR/2016 04 Pradhan ITA 2005- 545 6 No.300/RPR/2016 06 ITA 2006- 545 7 No.301/RPR/2016 07 4. The reason

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

46 2 No.295/RPR/2016 12 ITA 2001- 545 3 Mistake of counsel who had No.297/RPR/2016 02 given incorrect advice to the ITA 2002- 545 4 asseseee, all seven appeals are No.298/RPR/2016 03 filed before the Tribunal ITA 2003- Mr.Javed Ali 545 5 belatedly. No.299/RPR/2016 04 Pradhan ITA 2005- 545 6 No.300/RPR/2016 06 ITA 2006- 545 7 No.301/RPR/2016 07 4. The reason

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

46 2 No.295/RPR/2016 12 ITA 2001- 545 3 Mistake of counsel who had No.297/RPR/2016 02 given incorrect advice to the ITA 2002- 545 4 asseseee, all seven appeals are No.298/RPR/2016 03 filed before the Tribunal ITA 2003- Mr.Javed Ali 545 5 belatedly. No.299/RPR/2016 04 Pradhan ITA 2005- 545 6 No.300/RPR/2016 06 ITA 2006- 545 7 No.301/RPR/2016 07 4. The reason

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. COMMISSIONER OF INCOME-TAX(EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

Section 10(23C) of the Act, this Court is not inclined to exercise its extraordinary jurisdiction to condone the delay. However, this Court is inclined to give appropriate direction to the respondent to consider the petitioner's application as an application for the subsequent assessment year, namely, 2013-2014 in accordance with law. Such direction is issued considering the peculiar

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. COMMISSIONER OF INCOME-TAX(EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

Section 10(23C) of the Act, this Court is not inclined to exercise its extraordinary jurisdiction to condone the delay. However, this Court is inclined to give appropriate direction to the respondent to consider the petitioner's application as an application for the subsequent assessment year, namely, 2013-2014 in accordance with law. Such direction is issued considering the peculiar

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

10 ½ years, we shall carefully look into the reasons it had given to explain the same. Ostensibly, it is the claim of the Ld. D.R. that the delay in filing the present appeal had occasioned because the A.O, who was carried by the view that was taken by the CIT(Appeals) vide his order dated 22.01.2009 (arising from the order

LATE SHANTI MOHTA,RAIPUR vs. INCOME TAX OFFICER WARD 2(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.71/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 Pan: Aldpm6184F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

Section 5 of the Limitation Act, 1963 regarding the condonation of delay in respect of case of land acquisition has observed and held on the aspect of delay that although the delay cannot be condoned without sufficient cause, the merits of the case could not be discarded solely on the ground of delay. A liberal approach, therefore, should be taken

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’).

delay condonation application by the Ld. CIT(A). The 2nd ground, a legal ground, challenges the validity of reopening of assessment. The 3rd ground is in respect of merit of the additions made in the assessment order. 2 Kamlesh Sharma vs. DCIT, Circle-1(1) 3. The relevant facts giving rise to this appeal are that the assessee filed

RANCHI FUELS, BALODA BAZAR, BHATAPARA,BALODA BAZAR vs. INCOME TAX OFFICER, BHATAPARA, BHATAPARA

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.532/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Ranchi Fuels Limtara, Nandghat, Baloda Bazar-492 006 (C.G.) Pan: Aatfr0836L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent

Sections 11 & 12 of the IT Act, and that too in absence of counter-affidavit filed by the Revenue opposing the application for condonation of delay supported by affidavit. The ITAT ought to have condoned the delay in preferring the appeal as there is no allegation that delay in filing the appeal is mala fide or it is deliberate, rather

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

PRIYANKA TYAGI,RAIPUR vs. INCOME TAX OFFFICER-2(2), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

DEEPAK TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE4(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

AKASH AGARWAL, KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

condone the delay of 41, 46 & 60 days, respectively involved in the captioned appeals. 6. At the very outset, it is noted that as per Para 4 of the impugned order, the Ld.CIT(Appeals)/NFAC vide an ex-parte order had dismissed the appeal of the assessee due to non-compliance by the assessee. For the sake of clarity

POOJA AGARWAL, KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

condone the delay of 41, 46 & 60 days, respectively involved in the captioned appeals. 6. At the very outset, it is noted that as per Para 4 of the impugned order, the Ld.CIT(Appeals)/NFAC vide an ex-parte order had dismissed the appeal of the assessee due to non-compliance by the assessee. For the sake of clarity