आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.204/RPR/2022 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2009-10 Shree Shivam Ventures Ltd.

Santarabadi Station Road, Durg-491 001 (C.G.)

PAN: AAJCS3183J ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Assistant Commissioner of Income Tax-2(1), Bhilai (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 23.07.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 24.07.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

This is a remand matter from the Hon’ble Jurisdictional High Court from appeal preferred by the assessee u/s. 260A of the Income Tax Act, 1961 (for short ‘the Act’).

2. That at the first round of appeal, the Tribunal had not condoned the delay of 161 days in filing of the appeal before it. The Hon’ble Jurisdictional High Court answering the substantial question of law in favour of the assessee, held