MANOJ KUMAR SAHU, DURG,DURG vs. ITO, WARD-2(1), BHILAI, DURG
In the result, appeal of the assessee is allowed
ITA 475/RPR/2025[2013-14]Status: DisposedITAT Raipur23 Sept 2025AY 2013-14
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.475/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) Pan: Eomps2921J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent
For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 151Section 282A(1)
delay of 244 days involved in filing the present penalty appeal is condoned after taking guidance from the following judicial pronouncements viz. (i) Vidya Shankar Jaiswal Vs. ITO, Ward-2,
Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition
(Civil) Nos. 26310-26311/2024, dated 31.01.2025, (ii) Jagdish Prasad
Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur
(C.G.), TAX Case