INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

delay in issuing a notice have arisen. Since the Petitioner is not obliged to file any return, the question of availing section 124(3)(a) of the Act did not arise. 8. Be that as it may, in the considered view of the Court, the AO having jurisdiction i.e., Respondent No. I ought to have issue a notice under section

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

delay is found to be covered by the order of the Hon’ble Supreme Court of India in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020, which was thereafter modified vide further order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, as per which for the purpose of limitation the period from 15.03.2020 to 28.02.2022 was to be excluded

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

VINOD KUMAR KAILASHCHANDRA VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(3), 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: 69/Rpr/2026 (िनधा"रण वष" Assessment Year: 2015-16) Vinod Kumar Khailashchandra Verma, Vs Income Tax Officer, Ward 3(1), House No.496/9, Avanti Vihar, Sector-2, Central Revenue Building, Telibandha, Raipur-492001 (C.G.) Civil Lines, Raipur, C.G. 492001 Pan: Aanpv5964B (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:

condonation of delay, which is mandatory when an appeal is filed after the due date. In Form 35, at Column No. 2(c), the appellant has mentioned the date of service of the assessment order as 25.03.2025, and since the appeal was filed on 06.04.2025, he claims that the appeal is within the time prescribed under section 249(2

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

SHRI OM PARSHAVNATH DEVELOPERS PVT. LTD.,, DURG,DURG vs. ACIT-1(1), BHILAI, DURG

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 23/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 Pan: Aamcs7665N

127 Taxman 49 (Rajkot). (ii) Hon'ble Madras High Court in Krishna v. Chathappan, ILR 13 Mad 269 has held that it is however, necessary to emphasize that even after sufficient cause has been shown a party is not entitled to the condonation of delay in question as a matter of right. The proof of a sufficient cause

ANIL NACHRANI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

The appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 47/Rpr/2022) (Assessment Year: 2012-13)

127 of Overseas Ltd. ITR 677 (Del) Court of Delhi LPB-I 2. ACIT vs. Dhariya (2010) 328 Hon'ble Supreme 128 - 128 of Construction Com an ITR 515 (SC Court of India LPB-I 3. (2012) 248 CIT vs. Kamdhenu Steel Hon'ble High 129 - 152 of & Alloys Ltd. & Ors. CTR (Del) 33 Court of Delhi

ROKADIYA WAHID, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 127 & 128/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Rokadiya Wahid C/O. Mohd. Dilawar Rokadia, Mahalaxmi Enclave, Sihawa Road, Dhamtari-493 773 Pan : Acfpw4546A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

2. The appellant craves leave, to add, urge, alter, modify or withdraw any ground/s before or at the time of hearing.” 3. Controversy involved in the present appeal lies in a narrow compass i.e. sustainability of the order of the CIT(Appeals) who had approved the order passed 3 Rokadiya Wahid Vs. ITO, Ward-1(1), Raipur ITA Nos. 127

ROKADIYA WAHID, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 127 & 128/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Rokadiya Wahid C/O. Mohd. Dilawar Rokadia, Mahalaxmi Enclave, Sihawa Road, Dhamtari-493 773 Pan : Acfpw4546A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

2. The appellant craves leave, to add, urge, alter, modify or withdraw any ground/s before or at the time of hearing.” 3. Controversy involved in the present appeal lies in a narrow compass i.e. sustainability of the order of the CIT(Appeals) who had approved the order passed 3 Rokadiya Wahid Vs. ITO, Ward-1(1), Raipur ITA Nos. 127

AMIT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, KORBA, KORBA

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 404 & 405/Rpr/2024 "नधा"रण वष" / Assessment Years : 2012-13 & 2011-12 Amit Kumar Gupta House No.7, Shetpara, P.O. Ramanujganj, Dist. Balrampur-497 220 (C.G.) Pan: Axbpg1069P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

delay had been condoned vide order sheet entry dated 13.12.2024. 4. Succinctly stated, the A.O based on information gathered from NMS/ITS module that though the assessee during the subject year had made cash deposits of Rs.17,05,824/- in his bank account but had not filed his return of income, initiated proceedings u/s. 147 of the Act. Notice

AMIT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, KORBA, KORBA

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 404 & 405/Rpr/2024 "नधा"रण वष" / Assessment Years : 2012-13 & 2011-12 Amit Kumar Gupta House No.7, Shetpara, P.O. Ramanujganj, Dist. Balrampur-497 220 (C.G.) Pan: Axbpg1069P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

delay had been condoned vide order sheet entry dated 13.12.2024. 4. Succinctly stated, the A.O based on information gathered from NMS/ITS module that though the assessee during the subject year had made cash deposits of Rs.17,05,824/- in his bank account but had not filed his return of income, initiated proceedings u/s. 147 of the Act. Notice

M/S BEC INFRA PRIVATE LIMITED,DURG vs. DY. COMMISSIONER OF INCOME TAX-1(1), BHILAI

In the result ground no. 3 of the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.66/Rpr/2020 (Assessment Year: 2014-2015) M/S Bec Infra Private Limited, Vs Circle-3(1), Raipur 47, Motilal Nehru Nagar, Durg Pan No. :Aagcm 0049 N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Nilesh Jain, Ca राजस्व की ओर से /Revenue By : Shri Piyush Tripathi, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 20/04/2023 घोषणा की तारीख/Date Of Pronouncement : 24/04/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Assessee Has Filed This Appeal Against The Order Passed By The Cit(A)-Ii, Raipur, Dated 31.12.2019 For The Assessment Year 2014-2015. 2. At The Outset, Ld. Sr. Dr Submitted That The Appeal Filed By The Assessee Is Delayed By 59 Days, Which Can Be Further Extended Since The Claim Of The Assessee That The Order Was Served After 38 Days Of Delay Was Not Supported By Any Documentary Evidence. As Per Appeal Memo In Form No.36, The Date Of Service Of Communication Of The Order Was 7Th February, 2020 & The Appeal Was Filed On 08.06.2020. On This Aspect, The Ld. Ar Submitted That This Was The Covid-19 Period & The Hon’Ble Apex Court Has Already Directed To Extend The Limitation For That Period, Therefore, The Delay May Be Condoned. The Submission Of The Ld. Ar Found Satisfactory & Acceptable & Accordingly, The Delay In Filing The Present Appeal By The Assessee Is Condoned.

delay in filing the present appeal by the assessee is condoned. 2 ITANo.66/RPR/20 3. The assessee in its appeal has raised the following grounds:- 1. In the facts and circumstances of the case and in law the Id. Commissioner of Income-tax (Appeals) has erred in deciding the appeal ex-parte. 2. In the facts and circumstances of the case

KUNDAN SINGH THAKUR, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR (ERSTWHILE ITO-4(5), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 477/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 02.09.2024, for the Assessment Year 2015-16, which in turn arises from the order of Income Tax Officer-4(5), (in short “Ld. AO”) u/s 143 of the Act, dated 13.12.2017. 2 Kundan Singh Thakur Vs. ITO-4(1), (Erstwhile-ITO-4(5), Raipur 2. The grounds

SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

127 of PB. ITA No. 96/RPR/2022, Shri Krishna Builders 2. During assessment proceedings, assessee objected to valuation done by the Department's valuer Shri Manish Pilliwar. The assessment order came to be passed on 30.12.2019. However, in view of objection raised by assessee, the AO made reference u/s 142A(l) to DVO on 29.12.2019 i.e., just one day prior

SHREE KRISHNA BUILDERS,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

127 of PB. ITA No. 96/RPR/2022, Shri Krishna Builders 2. During assessment proceedings, assessee objected to valuation done by the Department's valuer Shri Manish Pilliwar. The assessment order came to be passed on 30.12.2019. However, in view of objection raised by assessee, the AO made reference u/s 142A(l) to DVO on 29.12.2019 i.e., just one day prior