Otters Club v. DIT

S.K. Mineral Handling Pvt. Ltd., Keonjhar vs. ACIT, Circle- 1(1), Sambalpur

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2010-11 S.K.Minerals Handling Pvt Ltd., Vs. ACIT, Circle 1(1), Aayakar Bhavan, Station Road, barbil, Keonjhar Ainthapali, Sambalpur PAN/GIR No.AAICS 5650 H (Appellant) .. ( Respondent) Assessee by : Shri P.R.Mohanty, AR Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 25 /02/ 2020 Date of Pronouncement : 5 /06/2020 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CIT(A), Sambalpur dated 26.8.…

Hi-Tech Estates & Promoters (P) Ltd., Bhubaneswar vs. ACIT, Circle- 2(2), Bhubaneswar

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

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2010-2011 Hi-tech Estates Promoters Pvt Ltd., Vs. ACIT, Circle 2(2), Bhubaneswar. Plot No.A-103, Saheed Nagar, Bhubaneswar. PAN/GIR No.AAACH 9591 G (Appellant) .. ( Respondent) Assessee by : Shri B.D.Ojha, AR Revenue by : Shri J.K.Lenka, DR Date of Hearing : 24/02/ 2020 Date of Pronouncement : 5 /06/2020 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CIT(A),1, Bhubaneswar dated 10.2.2016 for the a…

R.N. Sahoo & Others, Bhubaneswar vs. DCIT, Circle-4(1), Bhubaneswar

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

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2014-2015

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2014-2015 R.N.Sahoo & Others, 122A, Station Vs. DCIT, Circle 4(1), Bhubaneswar. Square, Unit-III, Bhubaneswar. PAN/GIR No.AAEFR 2753 B (Appellant) .. ( Respondent) Assessee by : Shri D.K.Sheth, AR Revenue by : Shri J.K.Lenka, DR Date of Hearing : 21/02/ 2020 Date of Pronouncement : 5 /06/2020 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CIT(A)-2, Bhubaneswar dated 24.9.2019 for the assessment yea…

Vodafone Idea Limited, Bhubaneswar vs. ACIT, TDS, Bhubaneswar

In the result, all four appeals of the assessee are allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

…nagement Act 2005, is causing unprecedented disruption in the functioning of our justice P a g e 24 | 26 ITA Nos.306 t o 3 09 /C TK/201 9 Assessm ent Y ears : 20 09- 201 0 to 20 12- 13 delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time- bound by this Court, the period for which…

Brig. Narayan Nayak, Bhubaneswar vs. ACIT-5(1), Bhubaneswar

In the result, ITA No.30/CTK/2017 is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.30/CTK/2017 AND आयकर अपीऱ सं./ITA No.230/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. DCIT, Circle-5(1), Prop: M/s Industrial Security & Bhubaneswar Allied Services, F3-F5, ID Market, IRC Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./PAN No. : ABAPN 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Sahoo, CA िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुन…

Orissa State Co-Operative Handicrafts Corporation Ltd., Bhubaneswar vs. DCIT, Circle-4(1), Bhubaneswar

In the result, appeal of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.392&393/Ctk/2018 (नििाारण वषा / Assessment Year : 2014 – 2015 & 2015-2016) M/S Orissa State Co-Operative Vs. Ito Wardd-4(1), Handicrafts Corporation Limited Bhubaneswar D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी ऱेखा सं./Pan No. : Aaaao 0096 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri M.K.Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.392&393/CTK/2018 (नििाारण वषा / Assessment Year : 2014 – 2015 & 2015-2016) M/s Orissa State Co-operative Vs. ITO Wardd-4(1), Handicrafts Corporation Limited Bhubaneswar D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी ऱेखा सं./PAN No. : AAAAO 0096 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri M.K.Gou…

Orissa State Co-Operative Handicrafts Corporation Ltd., Bhubaneswar vs. DCIT, Circle-4(1), Bhubaneswar

In the result, appeal of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.392&393/Ctk/2018 (नििाारण वषा / Assessment Year : 2014 – 2015 & 2015-2016) M/S Orissa State Co-Operative Vs. Ito Wardd-4(1), Handicrafts Corporation Limited Bhubaneswar D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी ऱेखा सं./Pan No. : Aaaao 0096 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri M.K.Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.392&393/CTK/2018 (नििाारण वषा / Assessment Year : 2014 – 2015 & 2015-2016) M/s Orissa State Co-operative Vs. ITO Wardd-4(1), Handicrafts Corporation Limited Bhubaneswar D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी ऱेखा सं./PAN No. : AAAAO 0096 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri M.K.Gou…

Mahanadi Coalfields Ltd., Sambalpur vs. DCIT, Circle-2(1), Sambalpur

In the result, appeal of the assessee is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.174/CTK/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. DCIT, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./PAN No. : AABCM 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri S.S.Podar, CA राजस्व की ओर से /Revenue by : Shri S.M.Keshkamat, CITDR सुनवाई की तारीख / Date of Hearing : 15/0…

Brig.Narayan Nayak, Bhubaneswar vs. DCIT, Circle-5(1), Bhubaneswar

In the result, ITA No.30/CTK/2017 is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.30/CTK/2017 AND आयकर अपीऱ सं./ITA No.230/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. DCIT, Circle-5(1), Prop: M/s Industrial Security & Bhubaneswar Allied Services, F3-F5, ID Market, IRC Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./PAN No. : ABAPN 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Sahoo, CA िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुन…

Meena Agency Ltd., Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar-Gujarat

In the result the appeal filed by the assessee is allowed

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that I.T.A No. 43/Rjt/2020 A.Y. 2015-16 Page No 6 Meena Agency Ltd. vs. Pr. CIT directed “while calculating the time…

Smt. Chandrikaben Naranbhai Bhorania, Morbi vs. ITO, Ward-1, Morbi

In the result, the appeal of the assessee is allowed

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which…

Shri Manish Punjabhai Odedara, Porbandar vs. The ITO, Ward-2 (4), Porbandar

In the result, the appeal filed by the assessee is allowed

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which…

Shri Samatbhai Malabhai Parmar, Jamnagar vs. The ITO, Ward-3(1), Jamnagar

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royshri Samatbhai Malabhai Vs. Ito Parmar, Prop. Of Jai Momai Ward-3(1), Transport, At Singach, Tal. Jamnagar Lalpur, Dist. Jamnagar [Pan No. Amtpp7987N] (Appellant) .. (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER Shri Samatbhai Malabhai Vs. ITO Parmar, Prop. of Jai Momai Ward-3(1), Transport, At Singach, Tal. Jamnagar Lalpur, Dist. Jamnagar [PAN No. AMTPP7987N] (Appellant) .. (Respondent) Appellant by : Shri Chetan Agarwal, CA Respondent by : Shri Suhas Mistry, Sr. D.R. 28.02.2020 Date of Hearing Date of Pronouncement 02.06.2020 O R D E R PER BENCH: The instant appeal filed by the assessee is directed against the order dated 23.03.2018 passed by the Commissioner of Income T…

Smt. Daxaben Dilipbhai Lal, Jam Khambhaliya vs. The ITO, Ward-1(4), Dwarka

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which…

Smt. Namrata Hiren Lal, Jam Khambhaliya vs. The ITO, WD-1(4), Dwarka

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which…

Dineshchandra N. Shah, Jamnagar vs. Income Tax Officer, Ward-2(5), Jamnagar

In the result, the appeal of the assessee is allowed

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which…

Rameshwar Pipe Industries, Kotharia vs. Income Tax Officer, Ward-3(1)(2), Rajkot

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royrameshwar Pipe Industries Vs. Ito Vardhman Industrial Area, Ward-3(1)(2), Survey No. 259/2, Plot No. 13, Rajkot Behind Kotharia Solvent, Kotharia [Pan No. Aajfr8612E] (Appellant) .. (Respondent)

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which…