Pr. CIT v. Orissa State Police Housing & Welfare Corporation Ltd.

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY,PATIA BHUNANESWAR vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.177/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute Of Industrial Vs Cit (Exemption), Hyderabad Technology, Patia, Bhubaneswar Pan No. :Aaatk 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2024 घोषणा की तारीख/Date Of Pronouncement : 15/07/2024

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.177/CTK/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute of Industrial Vs CIT (Exemption), Hyderabad Technology, Patia, Bhubaneswar PAN No. :AAATK 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 15/07/2024 घोषणा की तारीख/Date of Pronouncement :…

INTEGRAL PUBLICATION PVT LTD,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.264/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Integral Publication Pvt. Ltd., Vs Pr.Cit-1, Bhubaneswar Plot No.464, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aabci 0931 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Shri Chitrasen Parida, Ars राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit- Dr सुनवाई की तारीख / Date Of Hearing : 03/06/2024 घोषणा की तारीख/Date Of Pronouncement : 03/06/2024

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.264/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Integral Publication Pvt. Ltd., Vs Pr.CIT-1, Bhubaneswar Plot No.464, Saheed Nagar, Bhubaneswar-751007 PAN No. :AABCI 0931 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla, Shri Chitrasen Parida, ARs राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT- DR सुनवाई की तारीख / Date of Hearing : 03/06/2024 घोष…

M/S. BRAHMANI RIVER PELLETS LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 M/S. Brahmani River Pellets M/S. Brahmani River Pellets Vs. Pr. Cit-1, Limited., 4Th Floor, Ipicol Limited., 4 Bhubaneswar Bhubaneswar House, House, Janapath, Janapath, Sahid Sahid Nagar, Bhubaneswar. Nagar, Bhubaneswar. Pan/Gir No Pan/Gir No.Aaccb 9418 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri A.K.Sabat & B.K.Mahapatra, Cas B.K.Mahapatra, Cas Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 22/0 05/2024 Date Of Pronouncement : 22/0 /05/2024 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Brahmani River Pellets M/s. Brahmani River Pellets Vs. Pr. CIT-1, Limited., 4th floor, IPICOL Limited., 4 Bhubaneswar Bhubaneswar House, House, Janapath, Janapath, Sahid Sahid Nagar, Bhubaneswar. Nagar, Bhubaneswar. PAN/GIR No PAN/GIR No.AACCB 9418 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri…

UTKAL MARINE PRIMARY FISH PRODUCTION &MARKETING CO-OP SOCIETY LTD.,JAGATSINGHPUR vs. PR. CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.18/CTK/2022 (ननधाारण वषा / Assessment Year : 2017-2018) Utkal Marine Primary Fish Vs Pr.CIT-1, Bhubaneswar Production And marketing Co. Op. Society Ltd., Sector-21, New Fishing Harbour, Paradeep Port, Jagatsinghpur PAN No. :AAAAU 3800 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kuma…

MIDWAY MOTORS \PRIVATE LIMITED,CUTTACK vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.148/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Midway Motors Private Limited, Vs Pr.Cit, Bhubaneswar-1 Plot No.554, Nuapada Chaak, Madhupatna, Cuttack-753010 Pan No. :Aajcm 8153 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Pr.Cit(Osd) सुनवाई की तारीख / Date Of Hearing : 28/06/2023 घोषणा की तारीख/Date Of Pronouncement : 28/06/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Bhubaneswar-1, Dated 11.01.2022, Passed In Itba/Rev/F/Rev5/2021-22/1038622483(1), For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That There Is Delay Of 411 Days In Filing The Present Appeal, Which Was Due To Death Of The Accountant Of The Assessee, Who Was Looking After The Tax Matters Of The Assessee. The Affidavit Filed By The Assessee Has Not Been Found To Be False & The Reasons Given Are Found To Be Reasonable. Consequently, The Delay Of 411 Days In Filing The Appeal Is Condoned & Appeal Of The Assessee Is Disposed Off On Merits.

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.148/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Midway Motors Private Limited, Vs Pr.CIT, Bhubaneswar-1 Plot No.554, Nuapada Chaak, Madhupatna, Cuttack-753010 PAN No. :AAJCM 8153 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व की ओर से /…

NARENDRA KUMAR SAHOO,DHENKANAL vs. PRINCIPAL CIT-2, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2014-15 Sri Narendra Kumar Sahoo, Sri Narendra Kumar Sahoo, Vs. Income Income Tax Tax Officer, Officer, At/Po: At/Po: Gandia, Gandia, Dist: Dist: Dhenkanal Ward, Dhenkanal Dhenkanal Ward, Dhenkanal Denkanal. Pan/Gir No. Pan/Gir No.Bgcps 4276 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Ar P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 26 /0 06/2023 Date Of Pronouncement : 26/0 /06/2023 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2014-15 Sri Narendra Kumar Sahoo, Sri Narendra Kumar Sahoo, Vs. Income Income Tax Tax Officer, Officer, At/PO: At/PO: Gandia, Gandia, Dist: Dist: Dhenkanal Ward, Dhenkanal Dhenkanal Ward, Dhenkanal Denkanal. PAN/GIR No. PAN/GIR No.BGCPS 4276 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S GRID CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

MANOJ KUMAR TRIPATHY,CUTTACK vs. PR.CIT, BHUBANESWAR

In the result, appeal of the assessee stands dismissed

…ough the Section 263, the Pr. CIT himself not examined the issue and passed the order. Therefore, the order has become illegal and according to the decision of the jurisdictional High Court in the case of Orissa State Police Housing & Welfare Corporation Ltd, 139 Taxmann.com 207 (Orissa) and decision of Cuttack Bench of Tribunal in the case of M/s. Earth Minerals Co. Ltd Vs. ACIT in ITA No.223/CTK/2019 dated 29/08/2022. PRAYER In view of the facts and circumstances of the case stated above and the case laws cited, it is respectfully submitted to consider the case judicially and allow the appeal of the assessee. A…

KALINGA INSTITUTE OF SOCIAL SCINCES(KISS),PATIA vs. CIT (EXEMPTION)- HYDERABAD, HYDERABAD

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.47/Ctk/2022 (ननधाारण वषा / Assessment Year :2017-2018) Kalinga Institute Of Social Sciences Vs Cit(Exemption), Hyderabad At (Kiss), Bhubaneswar Plot No.582/1540, Kiit Campus-10 Patia, Bhubaneswar-751024 Pan No. :Aaaak 7721 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla & S.K.Hota, Ars राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 19/01/2023 घोषणा की तारीख/Date Of Pronouncement : 19/01/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(E), Hyderabad At Bhubaneswar, Dated 14.03.2022, Passed In Din & Order No.Itba/Rev/F/Rev5/2021-22/1040706357(1) For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That The Assessee Is A Trust, Who Is Enjoying The Benefit Of Registration U/S.12A & 80G Of The Act. It Was Submitted That The Assessee Had Received Corpus Donations From M/S Kalinga Institute Of Industrial Technology (Kiit) In The Form Of Incurrence Of Capital Expenditure Of Rs.21,65,00,000/- & An Amount Of Rs.25,00,000/- From Container Corporation Of India (Cci). It Was Submitted That As Per The Mou Between The Assessee & Container Corporation Of India, The Container Corporation Of India Has Provided

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.47/CTK/2022 (ननधाारण वषा / Assessment Year :2017-2018) Kalinga Institute of Social Sciences Vs CIT(Exemption), Hyderabad at (KISS), Bhubaneswar Plot No.582/1540, KIIT Campus-10 Patia, Bhubaneswar-751024 PAN No. :AAAAK 7721 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla & S.K.Hota, ARs राज…

CHANDI FILLING STATION,CUTTACK vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year: 2017-18 Chandi Chandi Filling Filling Station, Station, Vs. Pr. Cit-1, Manguli, Cuttack Manguli, Cuttack Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aacfc 8350 K (Appellant) ) .. ( Respondent Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment year: 2017-18 Chandi Chandi Filling Filling Station, Station, Vs. Pr. CIT-1, Manguli, Cuttack Manguli, Cuttack Bhubaneswar Bhubaneswar PAN/GIR No PAN/GIR No.AACFC 8350 K (Appellant) ) .. ( Respondent Respondent) Assessee by : Shri Mohit Sheth, AR Mohit Sheth, AR Revenue by : Shri M.K.Gautam, CIT , CI…

KAMAL LOCHAN DAS,KUANSH vs. PR. CIT-1, , BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kamal Kamal Lochan Lochan Das, Das, At: At: Vs. Pr. Cit-1, Kuansh, Po: Kuansh, Dist: Kuansh, Po: Kuansh, Dist: Bhubaneswar Bhubaneswar Bhadrak Pan/Gir No. Pan/Gir No.Akhpd 4168 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Ar P.K.Mishra, Ar Revenue By : Shri Suresh Shivanandan Suresh Shivanandan, Cit Dr Date Of Hearing : 28 /9 9/2022 Date Of Pronouncement : 28/9 9/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Against The Order Passed U/S 263 By The Pr. Cit The Pr. Cit-1, Bhubaneswar Dated 29.11.2011 29.11.2011 In Din & Notice No.Itba/.Rev/F/Rev1/2021 No.Itba/.Rev/F/Rev1/2021-22/1037354583 (10) For The Assessment Year For The Assessment Year 2017-18. 2. Shri P.K.Mishra, Ld Ar Appeared For The Assessee & Shri Suresh Shri P.K.Mishra, Ld Ar Appeared For The Assessee & Shri Suresh Shri P.K.Mishra, Ld Ar Appeared For The Assessee & Shri Suresh Shivanandan, Ld Cit Dr Appeared For The Revenue. Shivanandan, Ld Cit Dr Appeared For The Revenue.

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Kamal Kamal Lochan Lochan Das, Das, At: At: Vs. Pr. CIT-1, Kuansh, PO: Kuansh, Dist: Kuansh, PO: Kuansh, Dist: Bhubaneswar Bhubaneswar Bhadrak PAN/GIR No. PAN/GIR No.AKHPD 4168 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, AR P.K.Mishra, AR Revenue…

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY (KIIT),PATIA vs. CIT (EXEMP.) HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kalinga Institute Of Industrial Kalinga Institute Of Industrial Vs. Cit (Exemptions), Cit (Exemptions), Technology (Kiit), Plot No.383, Technology (Kiit), Plot No.383, Hyderabad 384, 384, Kiit Kiit Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatk 3103 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar S.K.Agarwalla, Ar Revenue By : Shri M.K.Gautam, Cit Shri M.K.Gautam, Cit Dr Date Of Hearing : 13 /9 9/2022 Date Of Pronouncement : 13/9 9/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Ag This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Cit(E), Hyderabad Hyderabad Passed U/S.263 Of The Act Dated Dated 14.3.2022 In Appeal No.Itba/Rev/F/Rev5/2021 Itba/Rev/F/Rev5/2021-22/1040690424(1) For The Assessment Year For The Assessment Year 2017-18. 2. Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Kalinga Institute of Industrial Kalinga Institute of Industrial Vs. CIT (Exemptions), CIT (Exemptions), Technology (KIIT), Plot No.383, Technology (KIIT), Plot No.383, Hyderabad 384, 384, KIIT KIIT Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATK 3103 C (Ap…

SAROJ KUMAR MISHRA,ATHAGARARH vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiasaroj Kumar Mishra, Khuntuni, Athagarh, Dist : Cuttack-754029 Pan No.Abkpm 8302 N ………………Assessee Versus

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Saroj Kumar Mishra, Khuntuni, Athagarh, Dist : Cuttack-754029 PAN No.ABKPM 8302 N ………………Assessee Versus Pr.CIT, Bhubaneswar-1 ………………..Revenue Shri S.K.Sarangi, Advocate for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 24/08/2022 Date of Pronouncement : 24/08/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee a…