THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

271(1)(c) of the Act, whereas the case is related to AY 2017-18, therefore, the penalty provisions of section 271AAC are applicable. Accordingly, the assessment order 7 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 dated 26.03.2022, is erroneous in so far as it is prejudicial to the interest of revenue, therefore, the same is set aside

VIKAS SHARMA, DURG,DURG vs. INCOME TAX OFFICER-1(2), BHILAI, DURG

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

250 of the Inc_ Tax Act, 1961 in the appeal filed against order u/s 143(3) dated 22.12.2017 has already been passed on 30.05.2023 in which the appeal of the appellant has been dismissed. On perusal of the appellate order, it is noticed that appeal filed against the base order has been dismissed due to non compliance on the part

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)

250 of the Income Tax Act, 1961 (for short, “The Act”), for the Assessment Year (AY) 2014-15, dated 15.09.2022. Resulted, against the penalty order passed by the Income Tax Officer, Ward-3(1), Raipur, (for short, “The Ld. AO”), u/s 271(1)(c) of the Act, dated 29.05.2018. 2 Sandeep Kaur Gill Vs Income Tax Officer, Ward

SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.261/Rpr/2022 "नधा"रण वष" /Assessment Year: 2015-16 Shivom Vidyapeeth Shikshan Samiti V Income Tax Officer 214, Shivom Vihar Raipur-492 013 S Exemption-2 Chhattisgarh Raipur Pan: Aahts 6464M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri G.S. Agrawal & Shubham Agarwal, Cas राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 06/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 26.10.2022 U/S 250 Of The Income Tax Act, 1961 For Ay 2015-16, Instituted Against The Penalty Order By Ld. Assessing Officer U/S 271(1)(C) Dated 28.06.2018. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. That Under The Facts & The Law, The Ld. Cit (A) Erred In Confirming The Order Of Penalty Levied By The Ld. Ao U/S 271(1)(C) At Rs.2,40,630/- Rejecting The Explanation. Prayed That Provisions Of Sec.271(1)(C) Are Not Applicable, Penalty Levied At Rs.2,40,630/- Kindly Be Cancelled. 2. That Under The Facts & The Law, The Ld. Cit (A) Further Erred In Confirming The Penalty Levied At Rs. 2,40,630/- U/S 271(1)(C) By The Ld. Ao, Though The Ld. Ao Did Not Allow Opportunity To The Appellant As To For Which Default, Penalty Proceedings Were Initiated. Prayed To Cancel The Penalty.

250 of the Income Tax Act, 1961 for AY 2015-16, instituted against the penalty order by Ld. Assessing Officer u/s 271(1)(c) dated 28.06.2018. The grounds of the appeal raised by the assessee are as under: “1. That under the facts & the law, the Ld. CIT (A) erred in confirming the Order of Penalty levied

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO,WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

u/s 271(1)(b) on account of non-compliances of statutory notices issued and the Learned CIT (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the same, as the assessee was prevented by reasonable and sufficient cause from making compliance, as such, the penalty is contrary to facts, law and legislative intent, hence, it is prayed that

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

u/s 271(1)(b) on account of non-compliances of statutory notices issued and the Learned CIT (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the same, as the assessee was prevented by reasonable and sufficient cause from making compliance, as such, the penalty is contrary to facts, law and legislative intent, hence, it is prayed that

PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

u/s 271(1)(b) on account of non-compliances of statutory notices issued and the Learned CIT (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the same, as the assessee was prevented by reasonable and sufficient cause from making compliance, as such, the penalty is contrary to facts, law and legislative intent, hence, it is prayed that