BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

condone the delay involved in filing of the present appeals by the assessee appellant. 9. Apropos the disallowance of the assessee’s claim for deduction of the delayed deposit of the employee’s share of contribution of Rs.1,44,91,662/- towards, viz. (i). ESI: Rs.17,35,445/-; and (ii). PF: Rs.1,27,56,216/- (wrongly mentioned by the assessee

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

condoning the delay of 41 days involved in filing of the present appeal. 3. Succinctly stated, the assessee who is a labour contractor had e-filed his return of income for A.Y.2019-20 on 05.11.2019, declaring an income of Rs.24,12,846/-. The return of income filed by the assessee was processed u/s.143(1) of the Act, wherein after making

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

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

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

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

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)

condoned the delay involved in present case. 10. At the threshold of the hearing, Ld. AR pressed following additional grounds: Additional Ground No. 1 dated 04.04.2024 On the facts and circumstances of the case and in law, assessment made u/s 144 by Addl. CIT is invalid as he was not having valid jurisdiction over the assessee firm for making assessment

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

section 253 by the assessee in the case of Shri. Mickey Shrivastava for the A.Y. 2012-13 ITA 122/RPR/2019 with reference to form no 36 filed on 31-05-2019- request regarding: - 1. This is an appeal filed before ITAT on 31-05-2019 by the assessee against adverse appeal order of CIT appeal dated 02-06-2017. The delay

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

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

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ITA Nos.294-295, 297-301/RPR/2016 :: 3 :: 3. With reference to the aforesaid provisions of sec.253 of the Act, wherein, the Tribunal is empowered to condone the delay, if it is satisfied that there was sufficient cause for not presenting the appeal within

M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

condoning the delay in filing of appeal. 2. The Deputy Comm. Of Income Tax, CPC has been erred in disallowance of Rs.4,64,730/- on account ESIC payment (employee's contribution) made after the due date as specified in relevant act but before the due date of filing of return. 2 M/s Varsha Construction vs ACIT, Circle-1(1), Raipur

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

delay has been occurred due to bonafide reasons, we condone the same relying on the judgments of the Hon’ble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025 and Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

condonation of the impugned delay involved in filing of the present appeal by the assessee appellant. 2.2 We have given a thoughtful consideration and considering the circumstances leading to the impugned delay involved in filing of the present appeal r.w the aforesaid order of the Hon’ble Apex Court admit the same. 3. We shall first deal with the additional

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

11 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board filed a return in pursuance of the notice under section 148 of the Act, the income in the return of income filed by the assessee pursuant to the said notice has to be accepted as final income. Notably, the Tribunal in its order dated 13.09.2013 has only cancelled