DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

D E R Per Arun Khodpia, AM: The captioned appeal is filed by the department against the Commissioner of Income Tax (Appeals), NFAC, Delhi, [in short Ld. “CIT(A)”] for the Assessment Year 2014-15 dated 10.06.2024, which in turn arises from the order of Assistant Commissioner of Income Tax, Circle-3(1), Raipur

THE REDIANT WAY SCHOOL,RAIPUR (CG) vs. THE THE CHIF COMMISIONER OF INCOME TAX, RAIPUR (CG)

In the result, the appeal of assessee is allowed

253(l)(c) was amended from 1.06.2015 and recovery notice was received after almost 2 and half year years from the date of rejection of Application under section 10(23c)(vi) 6. After carefully considering the facts of the case, on perusal of the case laws relied upon by the Ld AR, since the assessee‟s conduct in the present

ALANKAR ALLOYS PVT. LTD. , 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. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

condone the delay of 253, 240 & 88 days, respectively involved in the captioned appeals. 6. At the very outset, it is noted that as per Para 3 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

ALANKAR ALLOYS PVT. LTD., 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. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

condone the delay of 253, 240 & 88 days, respectively involved in the captioned appeals. 6. At the very outset, it is noted that as per Para 3 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

ALANKAR ALLOYS PVT. LTD.,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. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

condone the delay of 253, 240 & 88 days, respectively involved in the captioned appeals. 6. At the very outset, it is noted that as per Para 3 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

SAKSHAM,BILASPUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, BHOPAL

In the result, all the captioned appeals i

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 5 Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E) ITA No. 100, 101& 102/RPR/2020 4. We have heard

THE INDIAN MISSIONARY MOVEMENT,KAWARDHA vs. INCOME TAX OFFICER, WARD- KAWARDHA, KAWARDHA

In the result appeal for the assessee is allowed for statistical purposes, in terms of our observations

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 199/Rpr/2022) (Assessment Year:2017-18)

D E R Per Arun Khodpia, AM: The present appeal is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) dated 08.08.2022 for the assessment year 2017-18, which has arose out of the order of Ld. AO u/s 144 of the I.T. Act, 1961. 2. The grounds of appeal raised by the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. MANAV MOTORS, RAIPUR

In the result, appeal of the revenue is disposed-off, in terms of our aforesaid observations

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 151/Rpr/2022) (Assessment Year: 2017-18)

D E R Per Arun Khodpia, AM: The captioned appeal filed by the revenue is instituted against the order of Ld. Commissioner of Income Tax (Appeals)-1, Raipur, u/s 250 of the I.T. Act, 1961 (herein after referred to as “Act”) dated 25.11.2021 for the AY- 2017-18, arose out of the order

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

D E R PER ARUN KHODPIA, AM: The captioned appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre, Delhi, dated 10.11.2022, decided against the appeal of the assessee filed against the intimation u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”) dated

ARIHANT JEWELLERS PVT. LTD.,BHILAI vs. PR. CIT-1, RAIPUR

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. 61/Rpr/2021 धििाारण वर्ा / Assessment Year : 2011-2012 Arihant Jewellers Private Limited 2/6, Akash Ganga, Supela, Bhilai (C.G.) .......अपीलार्थी / Appellant Pan : Aaica 6953 H

D. BATTULL, AM; Against the revisionary order of Principal of Commissioner of Income Tax, Raipur-1 [for short “PCIT”] passed u/s 263 of the Income-tax Act, 1961 [for short “the Act”] vide order dt 28/03/2021, for the assessment year [for short “AY”] 2011-2012, the appellant assessee filed this appeal before Income Tax Appellate Tribunal [for short “the Tribunal