SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

disallowances in the assessment and (ii) the approving granting authority will also ensure that proper enquiry investigations are carried out by the Assessing Officer on all the relevant materials including material in hands of the department at the time of initiating search proceedings, material or documents found and seized during search operation and materials found and unearthed during post search

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

disallowances in the assessment and (ii) the approving granting authority will also ensure that proper enquiry investigations are carried out by the Assessing Officer on all the relevant materials including material in hands of the department at the time of initiating search proceedings, material or documents found and seized during search operation and materials found and unearthed during post search

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

disallowances in the assessment and (ii) the approving granting authority will also ensure that proper enquiry investigations are carried out by the Assessing Officer on all the relevant materials including material in hands of the department at the time of initiating search proceedings, material or documents found and seized during search operation and materials found and unearthed during post search

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

disallowances in the assessment and (ii) the approving granting authority will also ensure that proper enquiry investigations are carried out by the Assessing Officer on all the relevant materials including material in hands of the department at the time of initiating search proceedings, material or documents found and seized during search operation and materials found and unearthed during post search

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

disallowances in the assessment and (ii) the approving granting authority will also ensure that proper enquiry investigations are carried out by the Assessing Officer on all the relevant materials including material in hands of the department at the time of initiating search proceedings, material or documents found and seized during search operation and materials found and unearthed during post search

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

disallowances in the assessment and (ii) the approving granting authority will also ensure that proper enquiry investigations are carried out by the Assessing Officer on all the relevant materials including material in hands of the department at the time of initiating search proceedings, material or documents found and seized during search operation and materials found and unearthed during post search

SHREE SHIVAM ATTIRES PVT. LTD.,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BHILAI

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 111/Rpr/2021 (िनधा"रण वष" Assessment Year: 2018-19)

D E R Per Arun Khodpia, AM: The captioned appeal of the assessee is directed against the order of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC) [in short “Ld. CIT(A)”] u/s 250 of the Income Tax Act, 1961 (in short “the Act”), for the Assessment Year 2018-19, dated 22.12.2021, which in turn arises from

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

In the result, appeal of the assessee is allowed

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

253 of the Income Tax Act, 1961 empowers the Tribunal to admit an appeal after the expiry of the relevant period referred to in Sub-section (3) if it is satisfied that there was sufficient cause for not presenting the appeal within that period. On perusal of the application of the assessee for condonation of delay along cause that

M/S MATA ROAD CARRIERS,RAIPUR (CG) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, RAIPUR (CG)

In the result, appeal of the assessee is allowed

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

disallowed l/4th of expenses claimed under this head i.e. Rs. 2,21,050/- and added to the total income of the assessee. 7. Against the above order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A) and filed its written submission substantiating its claim, however, the ld CIT(A) dismissed the appeal of the assessee upholding

SUBRAMANIAM SWAMINATHAN IYER, BHILAI,DURG vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

In the result, appeal of the assessee is partly allowed/partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.71/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Subramaniam Swaminathan Iyer 12-A/7, Nehru Nagar, Bhilai (C.G.)-490 020 Pan: Anwps2381P

253 (SC), thus, had made an addition of the same to his income. 26. Shri Milind Bhusari, Ld. AR submitted that the assessee was never called for to put forth an explanation on the aforesaid issue by the A.O while framing the assessment. The Ld. AR submitted that the assessee vide his letter dated 23.06.2016 submitted before the CIT(Appeals

DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI

In the result, grounds of appeal raised by Revenue in the present appeal found to be squarely covered in favour of the assessee and thus the same are rejected

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.100/Rpr/2018 िनधा"रण वष" /Assessment Year: 2013-14 V. The Dcit-1(1) Shri Sandeep Surendran Bhilai Nair, Prop. M/S. Vasava Engineering Construction, 113-Friends Arcade, Shastri Nagar, Supela, Bhilai [Pan: Aczpn 2865 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Makarand M. Joshi & Shri Aniruddha Kavimandan, Cas ""थ" की ओर से /Respondent By Shri Satya Prakash Sharma, : Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing 22.08.2023 : घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

253 by the Revenue in the case of Sandeep Surendra Nair for the A.Y. 2013-14, request regarding: 1. Procedural facts on records Reference No. ITA 100/RPR/2018 Appellant The assessee Adverse CIT appeal order Return filed on 29.09.2013 1,04,32,090/- A.Y. 2015-16 Status and nature of Contractor mechanical work trade Order under Section 143(3) Income assessed

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. SHANTA TECHNO PRIVATE LIMITED, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 155/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

D E R Per Arun Khodpia, AM: The captioned appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeal), NFAC, Delhi, [in short “Ld. CIT(A)”] passed under section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 06.01.2025, for the Assessment Year 2018-19, which in turn arises from

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

D E R Per Arun Khodpia, AM: The captioned appeal is filed by the department against the Commissioner of Income Tax (Appeals), NFAC, Delhi, [in short Ld. “CIT(A)”] for the Assessment Year 2014-15 dated 10.06.2024, which in turn arises from the order of Assistant Commissioner of Income Tax, Circle-3(1), Raipur

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

In the result ground no. 06 of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 55/Rpr/2020 (Assessment Years:2014-15) Asstt. Commissioner Of Income Tax, V Shri Sanjay Jain, Bhilai S C/O M/S Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. Pan: Aet Pj1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Ravi Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 23-08-2023 घोषणा क" तार"ख/Date Of : 09-11-2023 Pronouncement

D E R Per Arun Khodpia, AM: The captioned appeal filed by the revenue, is instituted against the order of Ld. CIT(A)-II, Raipur (C.G.) u/s 250 of the I.T. Act, 1961 (herein after referred to as “Act”) dated 18/12/2019 for the AY 2014-15, which arose out of the order of the Ld. AO passed

THE INDIAN MISSIONARY MOVEMENT,KAWARDHA vs. INCOME TAX OFFICER, WARD- KAWARDHA, KAWARDHA

In the result appeal for the assessee is allowed for statistical purposes, in terms of our observations

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 199/Rpr/2022) (Assessment Year:2017-18)

D E R Per Arun Khodpia, AM: The present appeal is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) dated 08.08.2022 for the assessment year 2017-18, which has arose out of the order of Ld. AO u/s 144 of the I.T. Act, 1961. 2. The grounds of appeal raised by the assessee

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’).

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’). 2. The grounds of appeal raised

KAILASH CHAND AGRAWAL,KORBA vs. DY. COMMISSIONER OF INCOME TAX, KORBA

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकरअपील सं. / Ita No. 274/Rpr/2016 िनधा"रण वष" / Assessment Year : 2008-2009 Kailash Chand Agrawal Prop. Shree Balaji Road Carrier T.P. Nagar, Korba – 495679 (C.G) Pan : Adnpa 6830 G .......अपीलाथ" / Appellant बनाम / V/S. Dy Commissioner Of Income Tax, Korba - 495679 (C.G.) ……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G.N Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 09/02/2022 घोषणा की तारीख / Date Of Pronouncement : 09/02/2022 आदेश/ Order Per Jamlappa D. Battull, Am; Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 07/03/2016 Which Emanated Out Of An Order Of Rectification [For Short “Ro”] Dt 06/08/2013 For Ay 2008-2009 Passed By The Assessing Officer [For Short “Ao”] U/S 154 Of The

D. BATTULL, AM; Against the first appellate order of Commissioner of Income Tax - Appeals, Bilaspur [for short “CIT(A)”] passed u/s 250 vide order dt 07/03/2016 which emanated out of an order of rectification [for short “RO”] dt 06/08/2013 for AY 2008-2009 passed by the Assessing Officer [for short “AO”] u/s 154 of the ITAT-Raipur Page 1