ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(1), RAIPUR, RAIPUR vs. AKSHAY LODHA, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 160/Rpr/2022 Co No.10/Rpr/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Akshay Lodha B-26, 27 Gate No.11, Pandri, Textile Market Pandri, Raipur (C.G.) Pan : Acipl3634P ……""यथ" / Respondent

condone the delay of 53 days involved in the filing of the same. 5. Succinctly stated, the assessee, who is engaged in the wholesale trading business of cloth, saree & textiles, had e-filed his return of income for A.Y.2012-13 on 29.09.2012 declaring an income of Rs.53,47,080/-. 5 ACIT, Circle-1(1), Raipur Vs. Akshay Lodha CO. 10/RPR/2022

THE INCOME TAX OFFICER -1, RAIGARH, RAIGARH(CG) vs. SHRI SHRI PARMANAND GUPTA, RAIGARH, RAIGARH(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 82/Rpr/2017 Co. No. 02/Rpr/2022 "नधा"रण वष" / Assessment Year : 2008-09 The Income Tax Officer-1, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Parmanand Gupta, Alochan Agrawal, L/H. Of Late Shri Parmanand Gupta, Prop. M/S. Balaji Handloom, 19/48, Palace Road, Raigarh (C.G.) Pan : Afdpg4961L ……""यथ" / Respondent

condone the delay of 1722 days involved in filing of the present cross-objection by the L/heir of the assesssee. Before parting, we may herein observe, that as the assessee even otherwise by way of the present cross- objection is assailing the validity of the jurisdiction that was assumed by the AO for reopening his case

PRIYANKA TYAGI,RAIPUR vs. INCOME TAX OFFFICER-2(2), 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

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

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

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

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

delay has been occurred due to bonafide reasons, we condone the same relying on the judgments of the Honble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos................./2025 [Special Leave Petition (Civil) Nos. 26310-26311 /2024, dated 31.01.2025 and Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No............ /2025

PRAKASH KUMAR KSHATRIYA,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGOAN

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.436/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Prakash Kumar Kshatriya House No.9, Ward No.44, Kaurin Bhata, Shiv Colony, Rajnandgaon-491 441 (C.G.) Pan: Cdhpk3190B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Rajnandgaon (C.G.) ……""यथ" / Respondent

delay of 42 days is condoned. I take guidance from the judicial pronouncements in the cases of 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 No.17/2025, dated

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

Condonation of delay. He also filed order against which appeal has been preferred. Prayed that there was no defect in appeal filed. Order of CIT(A) is unjustified, the appeal kindly be admitted & be decided. 2. That under the facts & the law, the Ld. CIT (A), NFAC, Delhi further e1Ted in confirming the Penalty levied by the learned