NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Condonation of delay: It is noticed that there is a delay of approximately 3170 days. It is not just and proper at this stage to raise the issue after a gap of almost 3170 days. It is for general welfare that a period be put on litigation. Further, it is a general principle of law that law is made

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Condonation of delay: It is noticed that there is a delay of approximately 3170 days. It is not just and proper at this stage to raise the issue after a gap of almost 3170 days. It is for general welfare that a period be put on litigation. Further, it is a general principle of law that law is made

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Condonation of delay: It is noticed that there is a delay of approximately 3170 days. It is not just and proper at this stage to raise the issue after a gap of almost 3170 days. It is for general welfare that a period be put on litigation. Further, it is a general principle of law that law is made

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Condonation of delay: It is noticed that there is a delay of approximately 3170 days. It is not just and proper at this stage to raise the issue after a gap of almost 3170 days. It is for general welfare that a period be put on litigation. Further, it is a general principle of law that law is made

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Condonation of delay: It is noticed that there is a delay of approximately 3170 days. It is not just and proper at this stage to raise the issue after a gap of almost 3170 days. It is for general welfare that a period be put on litigation. Further, it is a general principle of law that law is made

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), 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

13. The only question that arises for our consideration in this batch of appeals is: whether service of notice on the assessee under Section 143(2) within the prescribed period of time is a prerequisite for framing the block assessment under Chapter XIV-B of the Income Tax Act, 1961? ** ** ** 27. The case of the Revenue is that the expression

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

13. The only question that arises for our consideration in this batch of appeals is: whether service of notice on the assessee under Section 143(2) within the prescribed period of time is a prerequisite for framing the block assessment under Chapter XIV-B of the Income Tax Act, 1961? ** ** ** 27. The case of the Revenue is that the expression

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

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

SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

Section 5 of the Limitation Act. 10 Suresh Kumar Gupta Vs. ITO, Ward-2(1), Raipur ITA Nos. 237 & 238/RPR/2023 13. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction

SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

Section 5 of the Limitation Act. 10 Suresh Kumar Gupta Vs. ITO, Ward-2(1), Raipur ITA Nos. 237 & 238/RPR/2023 13. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shall become academic

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

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

condoned the delay in filing appeals before the said Forum and had dismissed the appeals in limine without any adjudication on merits. In ITA No.516/RPR/2025, there is delay of 4 Shri Manish Kumar Jain Vs. ITO, Ward-1, Rajnandgaon ITA Nos.516, 517 & 518/RPR/2025 588 days i.e. 1 year 7 months 9 days. Similarly in ITA No.517/RPR/2025, there is delay

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

condoned the delay in filing appeals before the said Forum and had dismissed the appeals in limine without any adjudication on merits. In ITA No.516/RPR/2025, there is delay of 4 Shri Manish Kumar Jain Vs. ITO, Ward-1, Rajnandgaon ITA Nos.516, 517 & 518/RPR/2025 588 days i.e. 1 year 7 months 9 days. Similarly in ITA No.517/RPR/2025, there is delay

MANISH KUMAR JAIN, RAJNANDGOAN,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

condoned the delay in filing appeals before the said Forum and had dismissed the appeals in limine without any adjudication on merits. In ITA No.516/RPR/2025, there is delay of 4 Shri Manish Kumar Jain Vs. ITO, Ward-1, Rajnandgaon ITA Nos.516, 517 & 518/RPR/2025 588 days i.e. 1 year 7 months 9 days. Similarly in ITA No.517/RPR/2025, there is delay

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

13 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board an application seeking condonation of the delay involved in the filing of the present appeal, which, thereafter, had been revised twice, as under: (i). After filing the appeal with the Tribunal on 31.01.2020, the department had filed an application, dated Nil, seeking condonation of delay

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned, the Ld. CIT(Appeals)/NFAC shall adjudicate issue on merits as per law while complying with the principles of natural justice. We order accordingly. 8. As per the above terms grounds of appeal of the assessee are allowed for statistical purposes. 6 Shyam Pulses