SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

penalty of Rs.3,17,452/- levied u/s. 271(1)(c) of the Act by the A.O. 3 Sandeep Kaur Gill Vs. ITO, Ward-3(4), Raipur ITA Nos. 267 & 268/RPR/2022 4. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) for the assessee at the threshold of hearing of the appeal submitted that the present appeal involves a delay

SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

penalty of Rs.3,17,452/- levied u/s. 271(1)(c) of the Act by the A.O. 3 Sandeep Kaur Gill Vs. ITO, Ward-3(4), Raipur ITA Nos. 267 & 268/RPR/2022 4. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) for the assessee at the threshold of hearing of the appeal submitted that the present appeal involves a delay

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

Condonation of delay. He also filed order against which appeal has been preferred. Prayed that there was no defect in appeal filed. Order of CIT(A) is unjustified, the appeal kindly be admitted & be decided. 2. That under the facts & the law, the Ld. CIT (A), NFAC, Delhi further e1Ted in confirming the Penalty levied by the learned AO u/s

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

Condonation of delay. He also filed order against which appeal has been preferred. Prayed that there was no defect in appeal filed. Order of CIT(A) is unjustified, the appeal kindly be admitted & be decided. 2. That under the facts & the law, the Ld. CIT (A), NFAC, Delhi further e1Ted in confirming the Penalty levied by the learned AO u/s

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

delay of 30 days involved in each of the appeals is condoned. 4 Omax Minerals Pvt. Ltd. Vs DCIT, Central Circle (2), Raipur ITA Nos. 415 to 418/RPR/2025 4. That for illustration on merits, parties herein conceded that the facts and circumstances as well as issues involved in all these appeals are absolutely similar and identical, therefore, all these matters

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

delay of 30 days involved in each of the appeals is condoned. 4 Omax Minerals Pvt. Ltd. Vs DCIT, Central Circle (2), Raipur ITA Nos. 415 to 418/RPR/2025 4. That for illustration on merits, parties herein conceded that the facts and circumstances as well as issues involved in all these appeals are absolutely similar and identical, therefore, all these matters

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

delay of 30 days involved in each of the appeals is condoned. 4 Omax Minerals Pvt. Ltd. Vs DCIT, Central Circle (2), Raipur ITA Nos. 415 to 418/RPR/2025 4. That for illustration on merits, parties herein conceded that the facts and circumstances as well as issues involved in all these appeals are absolutely similar and identical, therefore, all these matters

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

delay of 30 days involved in each of the appeals is condoned. 4 Omax Minerals Pvt. Ltd. Vs DCIT, Central Circle (2), Raipur ITA Nos. 415 to 418/RPR/2025 4. That for illustration on merits, parties herein conceded that the facts and circumstances as well as issues involved in all these appeals are absolutely similar and identical, therefore, all these matters

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

delay of 597 days has been condoned and the matter remanded back to this Bench based on similar observation vide order dated 10.03.2025 in Tax Case No. 209/2024. The same is only referred to and not extracted for the sake of brevity. 4. Regarding merits, the parties herein submitted that the facts, circumstances and the issues involved in both these

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

delay of 597 days has been condoned and the matter remanded back to this Bench based on similar observation vide order dated 10.03.2025 in Tax Case No. 209/2024. The same is only referred to and not extracted for the sake of brevity. 4. Regarding merits, the parties herein submitted that the facts, circumstances and the issues involved in both these

VAKRANGEE FOUNDATION, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.196/Rpr/2023 िनधा"रण वष" /Assessment Year: 2017-18 Vakrangee Foundation Vs Assessing Officer, 103, 1St Floor, Golden Park, Vip Exemption Circle, Estate, Vidhan Sabha Road, Raipur (Cg) Raipur (Cg) Pan: Aaaav8441K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri G.S.Agarwal, Ca राज"व क" ओर से /Revenue By : Shri Satya Parakash Sharma, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 08/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 12/09/2023

271 B at Rs. 1,50,000/- by the learned AO for the reason that addition of Rs.8,00,000/- (added Rs. 10 lakh, subsequently rectified to Rs. 8 lakh) is not from education but from business. The observation is not as per the facts and law. Prayed that income is not from business. The penalty levied u/s 271B kindly

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)

271(1)(c) of the Act are initiated separately. 7 DCIT vs Balajee Loha Pvt. Ltd., Raipur 3.7 Ld. AO, further observed another discrepancy in the P&L of the assessee and had made the following estimated addition: 4. During the course of proceedings, from perusal of P&L account it is found that the assessee has debited Rs.1

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)

271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram Chhabda, CA राज" की ओर से

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)

271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram Chhabda, CA राज" की ओर से

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)

271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram Chhabda, CA राज" की ओर से

RAMESH PANJWANI, DHAMTARI,DHAMTARI vs. ITO, DHAMTARI, DHAMTARI

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.89/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Ramesh Panjwani C/O. Shubham Vastralaya, Shastri Chowk, Dhamtari (C.G.)- 493 773 Pan: Aeppp7560K

delay of 64 days only from the present counsel when issue letter for penalty notice u/s. 271(1)(c) of the Act was received in the email id of the present counsel. These facts are emanating from the relevant documents placed on record which have been annexed a/w. the affidavit. Considering the ratio laid down in the judicial pronouncements

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)

Penalty u/s 271(1)(b) of the I.T. Act amounting to Rs.20,000/- for two defaults (non- compliance with the statutory notices issued u/s 143(2)/ 142 of the I.T. Act) was levied. 4.2 Order was passed u/s 144, making the following additions: 4 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 4. Aggrieved by the aforesaid additions

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

delay is found to be covered by the order of the Hon’ble Supreme Court of India in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020, which was thereafter modified vide further order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, as per which for the purpose of limitation the period from 15.03.2020 to 28.02.2022 was to be excluded