ITAT Cuttack Judgments — July 2018

SUBRATA KUMAR SENAPATI,BHUBANESWAR vs DCIT, CIRCLE-4(1), BHUBANESWAR

ITA 90/CTK/2018[2013-14]Status: Disposed24 Jul 2018AY 2013-14

SUBHASHREE SUNDARAY,BHUBANESWAR vs ITO, WARD-1(2), BHUBANESWAR

ITA 137/CTK/2018[2010-11]Status: Disposed24 Jul 2018AY 2010-11Partly Allowed

The ITAT found that the assessee had not made a vigilant attempt to appear before the appellate authorities. However, in the interest of justice, the ITAT granted one more opportunity to the assessee before the CIT(A), subject to a cost of Rs. 10,000.

RAMESWAR AGRO INDUSTRIES PVT. LTD.,BHUBANESWAR vs ITO, WARD-1(3), BHUBANESWAR

ITA 59/CTK/2018[2013-14]Status: Disposed24 Jul 2018AY 2013-14Remanded

The ITAT, while noting the assessee's lack of vigilance in appearing before the CIT(A), granted one more opportunity to present the appeal. This was subject to the assessee paying a cost of Rs. 10,000 to the department.

S.S.PARIDA,PARADEEP vs ACIT, CIRCLE-1(1), CUTTACK

ITA 60/CTK/2018[2012-13]Status: Disposed24 Jul 2018AY 2012-13Remanded

The Tribunal, noting the assessee's non-compliance before the CIT(A), decided to grant one more opportunity to present its appeal. This was done to render substantial justice, subject to the assessee paying a cost of Rs. 10,000/-.

SANJIB KUMAR MOHANTY,BHUBANESWAR vs DCIT, CIRCLE-2(1), BHUBANESWAR

ITA 71/CTK/2018[2014-15]Status: Disposed24 Jul 2018AY 2014-15Remanded

The ITAT, noting the assessee's non-compliance, granted one more opportunity to the assessee before the CIT(A) with a cost of Rs. 10,000, restoring the appeal to the CIT(A) for fresh disposal.

ITO, WARD-1(2), BHUBANESWAR vs ODISSI EXPORTS PVT. LTD., BHUBANESWAR

ITA 503/CTK/2017[2013-14]Status: Disposed24 Jul 2018AY 2013-14Dismissed

The Tribunal upheld the CIT(A)'s order, noting that the CIT(A) had considered the remand report where the AO verified vouchers and found some defective. The disallowance was confirmed only for the amount related to defective vouchers.

ORISSA COMPUTER ACADEMY,BHUBANESWAR vs DCIT, CIRCLE-2(1), BHUBANESWAR

ITA 208/CTK/2017[2012-13]Status: Disposed2 Jul 2018AY 2012-13Partly Allowed

The Tribunal allowed the assessee's appeals, directing the Assessing Officer to grant exemption under Sections 11 & 12 based on consistent past rulings and a subsequent AO's order. However, the matter was restored to the AO to determine amounts paid in violation of Section 13 for taxation at the maximum marginal rate.

ITO, WARD-2(2), BHUBANESWAR vs SMT. SAROJ SARAOGI, BHUBANESWAR

ITA 448/CTK/2017[2014-15]Status: Disposed2 Jul 2018AY 2014-15Dismissed

The Tribunal upheld the CIT(A)'s order, finding that the CIT(A) had considered the business circumstances and passed a reasoned order. The Tribunal agreed that the AO could not estimate profit without rejecting the books of account.

ORISSA COMPUTER ACADEMY,BHUBANESWAR vs DCIT, CIRCLE-1(2), BHUBANESWAR

ITA 96/CTK/2018[2010-11]Status: Disposed2 Jul 2018AY 2010-11Partly Allowed

The Tribunal held that the assessee was entitled to exemption under Sections 11 and 12 of the Act, following consistent past decisions and a subsequent assessment order. However, the matter was restored to the Assessing Officer to determine the amount paid in violation of Section 13 for taxation at the maximum marginal rate.

ORISSA COMPUTER ACADEMY,BHUBANESWAR vs DCIT, CIRCLE-2(1), BHUBANESWAR

ITA 207/CTK/2017[2011-12]Status: Disposed2 Jul 2018AY 2011-12Partly Allowed

The Tribunal held that the assessee was entitled to exemption under Sections 11 and 12 of the Act, following consistent past decisions and a subsequent assessment order. However, the matter was restored to the Assessing Officer to determine the amount paid in violation of Section 13 for taxation at the maximum marginal rate.