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6 results for “condonation of delay”+ Section 153Dclear

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Key Topics

Section 25010Section 153A5Section 153D5

SUNIL SPONGE PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

delay of 3 days is condoned and the appeal is heard on merits. 3 Sunil Sponge Private Limited Vs. ACIT, Central Circle-1, Raipur 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

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 513/RPR/2024[2014-15]Status: Disposed
ITAT Raipur
16 Jan 2025
AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 516/RPR/2024[2018-19]Status: DisposedITAT Raipur16 Jan 2025AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 514/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 517/RPR/2024[2019-20]Status: DisposedITAT Raipur16 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 515/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First