DEEPAK TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE4(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

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

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

condonation of the impugned delay involved in filing of the present appeal by the assessee appellant. 2.2 We have given a thoughtful consideration and considering the circumstances leading to the impugned delay involved in filing of the present appeal r.w the aforesaid order of the Hon’ble Apex Court admit the same. 3. We shall first deal with the additional

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

condoning the delay in filing of appeal. 2. The Deputy Comm. Of Income Tax, CPC has been erred in disallowance of Rs.4,64,730/- on account ESIC payment (employee's contribution) made after the due date as specified in relevant act but before the due date of filing of return. 2 M/s Varsha Construction vs ACIT, Circle-1(1), Raipur

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

32 Shri Gunjan Kumar Bihani Vs. ITO, Ward-3(4), Raipur preferred as " No". Therefore, whatever service has been done by the department electronically, it was not checked within time by the assessee which resulted in delay in filing of the appeal before the Tribunal. On going through the entire petition, we are of the view that the said 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

condoned. 23. Admittedly, the appeal filed by the Revenue involves a delay of 3966 days, which, as stated by the Ld. A.R and, rightly so, is an inordinate delay. 29 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board Considering that the Revenue had delayed filing the present appeal before us, i.e., filed the appeal after the lapse

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come