V Y INSTITUTE OF MEDICAL SCIENCE PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT-1(1), RAIPUR, RAIPUR

In the result, this appeal of assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

delay condonation petition on the merit. 5. There is no dispute that under section 254 of the Act, the Tribunal

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, this appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

condonation of delay in filing this appeal is on the record. The Ld. AR submitted that the delay was not due to any negligence or lack of due diligence on his part. There is no dispute that under section 254

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, this appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

condonation of delay in filing this appeal is on the record. The Ld. AR submitted that the delay was not due to any negligence or lack of due diligence on his part. There is no dispute that under section 254

VISHWANATH GUPTA, MANENDRAGARH,MANENDRAGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, this appeal of assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

delay condonation petition on the merit. 5. There is no dispute that under section 254 of the Act, the Tribunal

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

JOINT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

254(2) of the Act dated 12.10.2011, the Tribunal vide its consolidated order passed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

delay in filing of appeal is therefore condoned and appeal admitted. 5.3 The appellant has raised several grounds of appeal, all of which are however against the single issue of taxing the maturity proceeds received from life insurance policy upon its surrender. Facts involved in the issue is that the appellant is an individual and had taken a life insurance

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

254(2) was pending before the tribunal cannot justify the delay in filing of appeal before the High Court. The appellant was required to furnish the sufficient cause together with the evidence for the claim made. This has not been done. Therefore, it held that the reasons given for condonation of delay does not tantamount to sufficient cause within

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH (C.G) vs. INCOME TAX OFFICER (TDS),RAIPUR, AYKAR BHAWAN

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

254(2) was pending before the tribunal cannot justify the delay in filing of appeal before the High Court. The appellant was required to furnish the sufficient cause together with the evidence for the claim made. This has not been done. Therefore, it held that the reasons given for condonation of delay does not tantamount to sufficient cause within

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH(CG) vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

254(2) was pending before the tribunal cannot justify the delay in filing of appeal before the High Court. The appellant was required to furnish the sufficient cause together with the evidence for the claim made. This has not been done. Therefore, it held that the reasons given for condonation of delay does not tantamount to sufficient cause within

PRADEEP KUMAR KHANDELWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER,-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.46/Rpr/2024 "नधा"रण वष" /Assessment Year : 2011-12 Pradeep Kumar Khandelwal 10/683, Sector Balaji Nagar, Shivnand Nagar, Wrs Colony, Raipur-492 008 (C.G.) Pan: Bjypk5882N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

condoned the delay of 309 days and remanded the matter back to the Tribunal to adjudicate afresh in accordance with law and on its own merits. 4. Now coming to the merits of the case, the facts as emanated clearly from the order of the Ld. CIT(Appeals)/NFAC are extracted as follows: “5. DECISION: In this case, the assessment