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393 results for “condonation of delay”+ Section 5clear

Sorted by relevance

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Key Topics

Section 80P(2)95 Addition to Income74 Section 143(3)57 Section 26351 TDS45 Section 25035 Condonation of Delay34 Section 14733 Limitation/Time-bar

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

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

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

For Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 194C(5)Section 253Section 40a

condonation of delay and submissions on additional ground will be decided later. 6. As per sub-section (5) of Section

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Showing 1–20 of 393 · Page 1 of 20

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33

Section 249(3)29

Natural Justice27

ITA 226/RPR/2023[2013-14 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

condoning inordinate delay of 3170 days. Therefore, appeal to be dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2021 Paragraph 5

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 227/RPR/2023[2013-14 (Third Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

condoning inordinate delay of 3170 days. Therefore, appeal to be dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2021 Paragraph 5

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 228/RPR/2023[2013-14 (Fourth Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

condoning inordinate delay of 3170 days. Therefore, appeal to be dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2021 Paragraph 5

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 231/RPR/2023[2016-17 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

condoning inordinate delay of 3170 days. Therefore, appeal to be dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2021 Paragraph 5

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 230/RPR/2023[2015-16 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

condoning inordinate delay of 3170 days. Therefore, appeal to be dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2021 Paragraph 5

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 229/RPR/2023[2015-16 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

condoning inordinate delay of 3170 days. Therefore, appeal to be dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2021 Paragraph 5

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 300/BIL/2016[2005-06]Status: DisposedITAT Raipur09 Aug 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 297/BIL/2016[2001-02]Status: DisposedITAT Raipur09 Aug 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 299/BIL/2016[2003-04]Status: DisposedITAT Raipur09 Aug 2023AY 2003-04

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SMT SMT. FAZILA PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 295/BIL/2016[2011-12]Status: DisposedITAT Raipur09 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SMT SMT. FAZILA PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 294/BIL/2016[2010-11]Status: DisposedITAT Raipur09 Aug 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 298/BIL/2016[2002-03]Status: DisposedITAT Raipur09 Aug 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SHRI JAVED ALI PRADHAN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 301/BIL/2016[2006-07]Status: DisposedITAT Raipur09 Aug 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –

Section 253Section 253(3)

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

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

ITA 238/RPR/2023[2014-15]Status: DisposedITAT Raipur13 Sept 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 40

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

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

ITA 237/RPR/2023[2013-14]Status: DisposedITAT Raipur13 Sept 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 40

delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5

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

ITA 69/RPR/2026[2015-16]Status: DisposedITAT Raipur06 Mar 2026AY 2015-16

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:

For Appellant: None. (Adjournment petition filed.)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 147Section 148Section 151Section 249(2)Section 249(3)Section 250Section 69A

section 1448(6)(ii): …………………………………. …………………………………… In view of the foregoing, the appeal is not admissible due to inordinate delay and absence of any condonation request. Accordingly, the appeal is dismissed on the ground of limitation.” 5

SHRI OM PARSHAVNATH DEVELOPERS PVT. LTD.,, DURG,DURG vs. ACIT-1(1), BHILAI, DURG

In the result, appeal filed by the assessee company is allowed for statistical purposes in terms of the aforesaid observations

ITA 23/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2025AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 23/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 Pan: Aamcs7665N

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)

condonation of delay in question as a matter of right. The proof of a sufficient cause is a condition precedent for the exercise of the discretionary jurisdiction vested in the court by Section 5

AGRAWAL SPONGE LTD. , RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

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

ITA 136/RPR/2026[2012-13]Status: DisposedITAT Raipur13 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.136/Rpr/2026 "नधा"रण वष" /Assessment Year : 2012-13 Agrawal Sponge Limited 91-92, Siltara Growth Centre, Phase-Ii, Birgaon, Raipur-493 221 (C.G.) Pan: Aaeca3183F

For Appellant: Shri Rakesh Kumar Chawda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 249(3)Section 250(4)

5 Agrawal Sponge Limited Vs. DCIT, Circle-1(1), Raipur (C.G.) Ld. CIT(Appeals)/NFAC and remand the matter back to its file to first adjudicate on the aspect of delay in terms with Section 249(3) of the Act and thereafter, if the delay is condoned

UPENDRA SINGH CHAUHAN, JAGDALPUR,BASTAR vs. INCOME TAX OFFICER, WARD-JAGDALPUR, BASTAR

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

ITA 192/RPR/2023[2009-10]Status: DisposedITAT Raipur20 Oct 2023AY 2009-10

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 192/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 Upendra Singh Chauhan Nayapara, Jagdalpur, Chhattisgarh-494 001. Pan : Afupc3193D ………. अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Jagdalpur (C.G.) ………""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 144Section 148

delay in filing the appeals cannot be condoned in a mechanical or routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5