KAMLESH SHARMA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), 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: 70/Rpr/2026 (िनधा"रण वष" Assessment Year: 2020-21) Kamlesh Sharma, House No.109, Vs Deputy Commissioner Of Income Harihant Nagar, Sarona, Tax, Circle-1(1), Central Revenue Ring Road No.1, Raipur-492001, Cg Building, Civil Lines, Raipur-492001 Pan: Bppps4514C (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: This Appeal For Assessment Year (‘Ay’) 2020-21 Filed By The Assessee Is Directed Against The Order Dated 18.12.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

condone the delay, without appreciating the 1 Kamlesh Sharma vs. DCIT, Circle-1(1) facts of the case, and therefore, the impugned appellate order is bad in law and liable to be set aside. 2. That, on the facts and in law, notice u/s 148 dt. 28/03/2024 has been issued by Sri Tapan Kumar Chatterjee, ACIT, Circle-1(1), Raipur

SAVITA SANJAY MARGHADE,DURG, CHHATTISGARH vs. INCOME TAX OFFICER, BHILAI

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: 849/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14) Savita Sanjay Marghade, Mig-658, Vs Income Tax Officer, Aaykar Bhavan, Padmanabhpur, Durg, Chhattisgarh. Opposite Geet Talkies, 491001 New Civic Centre, Sector 6 Bhilai Nagar, Chhattisgarh. 490006 Pan: Aktpm6715H (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 : 10/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2013-14 Filed By The Assessee Is Directed Against The Order Dated 17.10.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

condone the delay in filing Form 35 without appreciating that the delay was neither will full nor deliberate and that 1 Savita Sanjay Marghade vs. ITO, Bhilai sufficient cause within the meaning of section 249(3) of Income Tax act 1961 Mas duly explained by the appellant. 2. The learned Assessing Officer erred in law and on facts in making

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

condone the delay of 57 days involved in the captioned appeal. 5. Both the parties unanimously conceded that the facts and issues involved in the present appeal are exactly identical with the facts in the case of Mitesh Singhania Vs. ITO, Ward-1(2), Raipur, ITA No.410/RPR/2025, dated 22.07.2025. The Tribunal in the aforesaid case had dealt with the similar

ANISH VISHNOI, RAIPUR,RAIPUR vs. ITO WARD 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.764/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Anish Vishnoi New Bus Stand Baloda Bazar, Baloda Bazar S.O., Raipur (C.G.)-493 332 Pan: Aeapv0087J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

delay of 5 days involved in the present appeal is condoned keeping in view of the directives in the judgments viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish

SANDEEP KAUR GILL, RAIPUR ,RAIPUR vs. INCOME TAX OFFICER, WARD 3 (1), RAIPUR, RAIPUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 237/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

delay in filing of appeal before the Ld. CIT(A) for 873 days deserves to be condoned and the matter should be adjudicated afresh based on merits of the case and facts available on record. 5. Brief facts of the case are that the assessee had filed his return of income declaring total income at Rs. 9,08,810/-. Thereafter

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment made to transporters for 8 South Eastern Coalfields Group of cases transportation of coal

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