SANJAY MITTAL, AMBIKAPUR,AMBIKAPUR vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR
In the result, this appeal of assessee is allowed for statistical purposes
ITA 53/RPR/2026[2018-19]Status: DisposedITAT Raipur19 Feb 2026AY 2018-19
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 53/Rpr/2026 (िनधा"रण वष" Assessment Year: 2018-19) Sanjay Mittal, Hind Unitrade Pvt. Vs Assistant Commissioner Of Income Ltd., Old Bus Stand, Near Maya Tax, Central Circle, Bilaspur, Aaykar Lodge, Ambikapur (C.G.) 497001 Bhawan, Bilaspur (C.G.) 495001 Pan: Adtpm5911C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr. सुनवाई की तारीख / Date Of Hearing : 19/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against Order Dated 25.11.2025 Of The Commissioner Of Income Tax (Appeals), Raipur-3 [Cit(A)] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).
For Appellant: Shri R. B. Doshi, CAFor Respondent: Ms. Bharti Singh, CIT-DR
Section 132Section 153ASection 250
house of the appeant assessee. Based on the valuation report, the Ld. AO made addition of Rs.12,10,62,436/- in the relevant year i.e. AY 2018-19. Aggrieved, the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal due to non-prosecution as under:
“3. The appeal was fixed for hearing