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

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

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.16,56

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.16,56

VEER PROJECTS,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 654/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

56,47,012 Total assessed Income Rs.6,70,06,800 4. Aggrieved with the aforesaid additions, assessee preferred an appeal before the Ld. CIT(A), however, the appeal of assessee has been dismissed in limine, without any adjudication on merits on account of limitation, as the appeal was filed with a delay of 120 days before

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses

M/S RADHE SHYAM BENI SHYAM KESARY & COMPANY,BILASPUR vs. INCOME TAX OFFICDRF, WARDF 1(2), BILASPUR

In the result, the appeal of assessee is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.33/Rpr/2018 (ननधाारण वषा / Assessment Year :2009-2010) M/S Radhe Shyam Beni Shyam Vs Ito, Ward-1(2), Bilaspur Kesary & Company, Dayalband, Nariyal Kothi, Bilaspur (C.G.) Pan No. : Aahfr 1307 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

condone the delay in filing the present appeal and appeal is heard finally. 3. Brief facts of the case are that the assessee is engaged in the business of manufacturing and selling of cement hume pipe and cement product and filed its return of income on 30.09.2009 electronically declaring total income at Rs.2,04,950/-. Thereafter the AO completed

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, PACHEDA, ABHANPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.114/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Gramin Sewa Sahakari Samiti Maryadit Village- Pacheda, Block-Abhanpur, Chhatisgarh-493 661 Pan : Aaaag9886H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing of the present appeal, therefore, I am of the considered view that the same having occasioned on account of bonafide reasons merits to be condoned. 3. As the assessee by raising the aforesaid additional grounds of appeal has sought adjudication of issues involving purely legal issues which would not require looking any further beyond the facts

LEELADHAR CHANDRAKAR, DURG,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

delay caused in no way can be attributed to any deliberate conduct of the assessee. appeals respectively are 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