ITAT Cuttack Judgments — February 2021

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 263/CTK/2019[2012-13]Status: Disposed15 Feb 2021AY 2012-13Allowed

The Tribunal condoned the delay in filing the appeals, finding the reasons to be beyond the assessee's control. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court.

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 266/CTK/2019[2008--09]Status: Disposed15 Feb 2021Allowed

The Tribunal condoned the delay in filing the appeals, finding the reasons to be beyond the assessee's control. It also held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order.

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 368/CTK/2019[2008-09]Status: Disposed15 Feb 2021AY 2008-09Allowed

The tribunal held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs DCIT, BERHAMPUR CIRCLE, BERHAMPUR

ITA 471/CTK/2019[2007-08]Status: Disposed15 Feb 2021AY 2007-08Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 262/CTK/2019[2011-12]Status: Disposed15 Feb 2021AY 2011-12Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 267/CTK/2019[2009-10]Status: Disposed15 Feb 2021AY 2009-10Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 269/CTK/2019[2011-12]Status: Disposed15 Feb 2021AY 2011-12Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 265/CTK/2019[2007-08]Status: Disposed15 Feb 2021AY 2007-08Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs DCIT, BERHAMPUR CIRCLE, BERHAMPUR

ITA 469/CTK/2019[2005-06]Status: Disposed15 Feb 2021AY 2005-06Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 261/CTK/2019[2010-11]Status: Disposed15 Feb 2021AY 2010-11Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 264/CTK/2019[2005-06]Status: Disposed15 Feb 2021AY 2005-06Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 268/CTK/2019[2010-11]Status: Disposed15 Feb 2021AY 2010-11Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs CHEIF CIT, BHUBANESWAR

ITA 270/CTK/2019[2012-13]Status: Disposed15 Feb 2021AY 2012-13Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs DCIT, BERHAMPUR CIRCLE, BERHAMPUR

ITA 470/CTK/2019[2006-07]Status: Disposed15 Feb 2021AY 2006-07Allowed

The Tribunal condoned the delay in filing the appeals. It held that the reopening of assessments under Section 147 was not justified as the Assessing Officer failed to dispose of the assessee's objections by passing a speaking order, as mandated by the Supreme Court. Consequently, the assessment orders were annulled.