ASIF ALI,NAWAGARH AMBIKAPUR vs. ITO WARD 1 AMBIKAPUR, KHARASIYA ROAD AMBIKAPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.159/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 Pan: Aoypa3486J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent

Section 5 of the Limitation Act, 1963 regarding the condonation of delay in respect of case of land acquisition has observed and held on the aspect of delay that although the delay cannot be condoned without sufficient cause, the merits of the case could not be discarded solely on the ground of delay. A liberal approach, therefore, should be taken

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing the above mentioned accommodation entries, which resulted assessments at Rs.16

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing the above mentioned accommodation entries, which resulted assessments at Rs.16

TORAN LAL VERMA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.573/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Toran Lal Varma House No.39, Ward-3, Village: Kachandur, Post-Karanja, Bhilai-490 024 (C.G.) Pan: Akfpv6450J

section 253(3) of the Act the appeal ought to have been filed within two months from the end of month in 3 Toran Lal Varma Vs. ITO, Ward-2(1), Bhilai which the order sought to appeal against was passed i.e. by 31/05/2025. However, owing to the earlier professional advice the appeal has now been filed after a delay

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH (C.G) vs. INCOME TAX OFFICER (TDS),RAIPUR, AYKAR BHAWAN

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

section 249(3) of the Act and the delay is attributable to the negligence and inaction on the part of the appellant. The filed submission justifying the condonation is general in nature and without any supporting evidence hence it is held that it is not providing any just and sufficient reasons for delay whereas the law provides for explaining

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

section 249(3) of the Act and the delay is attributable to the negligence and inaction on the part of the appellant. The filed submission justifying the condonation is general in nature and without any supporting evidence hence it is held that it is not providing any just and sufficient reasons for delay whereas the law provides for explaining

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH(CG) vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

section 249(3) of the Act and the delay is attributable to the negligence and inaction on the part of the appellant. The filed submission justifying the condonation is general in nature and without any supporting evidence hence it is held that it is not providing any just and sufficient reasons for delay whereas the law provides for explaining

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

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

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

DAS PROCESSORS,RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER-1 RAJNANDGAON, RAJNANDGAON

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: 780/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Das Processors, 44 Vardhman Nagar Vs Income Tax Officer-1 Jain School Road, Rajnandgaon, Rajnandgaon, Fci Road, Chhattisgarh-491441 Near Raipur Naka Rajnandgaon, Chhattisgarh-491441 Pan: Aaifd6768Q (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 09/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement

condoning the delay in filing the appeal and affording reasonable opportunity of being heard. Further, the Ld. CIT(A) 1 Das Processors vs. ITO-1, Rajnandgaon did not decide the appeal on merit. The assessee has also raised the issue that the Ld. Assessing Officer (‘AO’) has not carried out the requisite enquiries/investigation/ verification as directed by the Ld. Principal

SUNIL SPONGE PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

delay of 3 days is condoned and the appeal is heard on merits. 3 Sunil Sponge Private Limited Vs. ACIT, Central Circle-1, Raipur 5. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said

A.C.STRIPS PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing of the present appeal and condone the same. 3. Succinctly stated, the assessee company which is engaged in the business of running a rolling mill had e-filed its return of income for the A.Y.2013-14 on 30.09.2013, declaring an income of Rs.49,10,790/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143

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

ANAND KUMAR BANSAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR -1, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.133/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Anand Kumar Bansal Madhya Nagari Chowk, Bilaspur (C.G.)-495 001 Pan: Ahnpb0374N

condone the delay of 299 days. We order accordingly. 4. At the time of hearing, when the matter was call up for hearing, none appeared on behalf of the assessee. The hearing of the present case had started since 24th April, 2025 and as per the order sheet entries and in the entire span of time, the matter was posted

INCOME TAX OFFICER, WARD-1(3), RAIPUR vs. SHRI REKHCHAND JAIN, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.73/Rpr/2020 (Assessment Years: 2015-2016) Ito-1(3), Raipur V Shri Rekhchand Jain, S Prop.: M/S Oswal Radio, M.G. Road, Raipur (C.G.) Pan: Acipj2381 B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Shri Bikram Jain, Ca िनधा"रती क" ओर से /Assessee By : राज"व क" ओर से /Revenue By : Shri Piyush Tripathi, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 22/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 18/10/2023 आदेश / O R D E R Per Arun Khodpia, Am :

delay was condoned, and the appeal has been permitted to be heard. 3. In this appeal the revenue has raised the following grounds :- 1. Whether on the facts of the cases and in law, the CIT(A) is justified in deleting the addition of Rs. 91,80,111/- on account of deduction claimed u/s 54B of the Act thereby completely

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

SWISS LIFESTYLE, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.25/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Swiss Lifestyle Naidu Complex, Near Hotel Babylon Inn, Jail Road, Raipur-492 001 Pan: Acgfs7296G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

condone the delay of 116 days and proceed with the matter on merits. 3. The brief facts in this case are that the assessee is a partnership firm and doing business of luxury items like watches, perfumes etc. has e- filed its return of income alongwith Audit Report u/s.44AB of the Income Tax Act, 1961 (for short