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

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

condone the delay and submitted his written submissions as under :- Sub:- Appeal filed under section 253 by the assessee in the case of Shri. Mickey Shrivastava for the A.Y. 2012-13 ITA 122/RPR/2019 with reference to form no 36

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

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

condone the delay involved in filing of the present appeals by the assessee appellant. 9. Apropos the disallowance of the assessee’s claim for deduction of the delayed deposit of the employee’s share of contribution of Rs.1,44,91,662/- towards, viz. (i). ESI: Rs.17,35,445/-; and (ii). PF: Rs.1,27,56,216/- (wrongly mentioned by the assessee

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

condone the delay involved in filing of the present appeals by the assessee appellant. 9. Apropos the disallowance of the assessee’s claim for deduction of the delayed deposit of the employee’s share of contribution of Rs.1,44,91,662/- towards, viz. (i). ESI: Rs.17,35,445/-; and (ii). PF: Rs.1,27,56,216/- (wrongly mentioned by the assessee

VINOD KUMAR KAILASHCHANDRA VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(3), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 69/Rpr/2026 (िनधा"रण वष" Assessment Year: 2015-16) Vinod Kumar Khailashchandra Verma, Vs Income Tax Officer, Ward 3(1), House No.496/9, Avanti Vihar, Sector-2, Central Revenue Building, Telibandha, Raipur-492001 (C.G.) Civil Lines, Raipur, C.G. 492001 Pan: Aanpv5964B (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed.) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

section 250 of the Income Tax Act, 1961 (‘Act’). 2. The appellant assessee has raised following grounds of appeal: - “1. That, on the facts and in law, the Ld. CIT(A), NFAC, Delhi erred in dismissing the appeal in-limine, refusing to condone the delay, without appreciating the facts of the case and provisions of relevant law, and 1 Vinod

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

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

36. That after perusal of the documents on record 3 Maheshwari Panchayat Balod Vs. ITO, Ward-1(3), Bhilai ITA Nos.137 to 140/RPR/2026 and on hearing submissions of the Ld. Sr. DR, the said delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

36. That after perusal of the documents on record 3 Maheshwari Panchayat Balod Vs. ITO, Ward-1(3), Bhilai ITA Nos.137 to 140/RPR/2026 and on hearing submissions of the Ld. Sr. DR, the said delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

36. That after perusal of the documents on record 3 Maheshwari Panchayat Balod Vs. ITO, Ward-1(3), Bhilai ITA Nos.137 to 140/RPR/2026 and on hearing submissions of the Ld. Sr. DR, the said delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

36. That after perusal of the documents on record 3 Maheshwari Panchayat Balod Vs. ITO, Ward-1(3), Bhilai ITA Nos.137 to 140/RPR/2026 and on hearing submissions of the Ld. Sr. DR, the said delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported

M/S NEO TECH ENGINEERING,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay and condone the same after drawing support from the order of the Hon’ble Supreme Court of India in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020 which had thereafter from time to time been modified by the Hon’ble Apex Court vide its order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022. 3. Shorn of unnecessary details

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

condoning the delay of 41 days involved in filing of the present appeal. 3. Succinctly stated, the assessee who is a labour contractor had e-filed his return of income for A.Y.2019-20 on 05.11.2019, declaring an income of Rs.24,12,846/-. The return of income filed by the assessee was processed u/s.143(1) of the Act, wherein after making

RAJENDRA KUMAR SHRIVASTAVA, DURG,DURG vs. ITO, NFAC, DELHI, DELHI

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.744/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Rajendra Kumar Shrivastava, Mig-42, Padmanabhpur, Durg (C.G.)-491 001 Pan: Alops3921M

delayed payment of such contribution as deemed income in the hands of the assessee. It was contended by the assessee that the assessee had paid the employee’s 4 Rajendra Kumar Shrivastava Vs. ITO, NFAC contribution of Rs.7,69,000/- before the due date as defined u/s. 139(1) of the Income Tax Act, 1961 (for short ‘the Act’), hence

M/S BPS INFRASTRUCTURE, BALODA BAZAR,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-1(3), RAIPUR, RAIPUR

In the result, the appeal of the assessee firm in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 315/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/S. Bps Infrastructure Village- Raseda, Tehsil-Baloda Bazar, Baloda Bazar-493 332 (C.G.) Pan : Aaofb5038R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(3), Raipur (C.G.) ……""यथ" / Respondent

section 139(1). 2. That other ground shall be pressed at the time of hearing.” 2. Succinctly stated, the assessee firm had e-filed its return of income for A.Y.2019-20 on 30.09.2019, declaring an income of Rs.14,66,150/-. The A.O/CPC, Bengaluru vide intimation issued u/s. 143(1) of the Act, dated 06.03.2020 disallowed the assessee’s claim for deduction

ROKADIYA WAHID, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 127 & 128/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Rokadiya Wahid C/O. Mohd. Dilawar Rokadia, Mahalaxmi Enclave, Sihawa Road, Dhamtari-493 773 Pan : Acfpw4546A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

36(1)(va) of the Act of Rs.12,84,160/- has been sustained. 4. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) for the assessee at the threshold of hearing of the appeal submitted that the present appeal involves a delay of 22 days. It was submitted by him that the delay in filing of the appeal

ROKADIYA WAHID, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 127 & 128/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Rokadiya Wahid C/O. Mohd. Dilawar Rokadia, Mahalaxmi Enclave, Sihawa Road, Dhamtari-493 773 Pan : Acfpw4546A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

36(1)(va) of the Act of Rs.12,84,160/- has been sustained. 4. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) for the assessee at the threshold of hearing of the appeal submitted that the present appeal involves a delay of 22 days. It was submitted by him that the delay in filing of the appeal