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“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC
142 Taxmann.com 38 · 2022 · High Court
32
citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC
145 Taxmann.com 235 · 2022 · ITAT
21
citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC
152 Taxmann.com 382 · 2023 · ITAT
14
citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT
366 ITR 18 · 2014 · High Court
13
citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC
157 Taxmann.com 749 · 2023 · Reported
11
citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Bs Mining Corporation Private Limited, Joda vs. Asstt.CIT, Circle-1(1), Cuttack

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

ITA 291/CTK/2023[2015-16]Status: DisposedITAT Cuttack28 Nov 2023AY 2015-16

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.291/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Bs Mining Corporation Pvt. Ltd., Vs Acit, Circle-1(1), Cuttack At: Joda Basti, Joda, Keonjhar-758034 Pan No. :Aadcb 5115 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Chitrasen Parida, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 08.08.2023, Passed In Itba/Nfac/S/250/2023-24/1054940060(1), For The Assessment Year 2015-2016. 2. It Was Submitted By The Ld. Ar That The Assessee Has Not Received The Notice For Hearing, Which Has Been Mentioned By The Ld. Cit(A) In Para 5 That “Notices Of Hearing Have Been Issued”. It Was The Submission That The Assessee May Be Granted Another Opportunity For Representing Its Appeal Before The Ld.Cit(A). 3. Ld. Sr. Dr Vehemently Supported The Orders Of The Ld. Ao & Ld. Cit(A).

For Appellant: Shri Chitrasen Parida, AdvocateFor Respondent: Shri Charan Dass, Sr. DR

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.08.2023, passed in ITBA/NFAC/S/250/2023-24/1054940060(1), for the assessment year 2015-2016. 2. It was submitted by the ld. AR that the assessee has not received

Sanjay Memorial Institute of Technology, Berhampur vs. DCIT (Exemption), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 290/CTK/2023[2017-18]Status: DisposedITAT Cuttack28 Nov 2023AY 2017-18

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.290/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Sanjay Memorial Institute Of Technology, Vs Dcit (Exemption), Bhubaneswar Smit Building, Main Road Hillpatna, Berhampur-760005 Pan No. :Aaajs 0276 N (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.07.2023, Passed In Itba/Nfac/S/250/2023-24/1054662107(1), For The Assessment Year 2017-2018. 2. None Appeared On Behalf Of The Assessee Even The Case Of The Assessee Was Called For The Second Round Of Hearing. Therefore, The Bench Proceeded To Dispose Off The Appeal After Considering The Submissions Of The Ld. Cit-Dr & The Facts Available On Record. 3. Ld. Cit-Dr Vehemently Supported The Order Of The Ld. Ao & Ld. Cit(A).

For Appellant: NoneFor Respondent: Dr. Abani Kanta Nayak, CIT-DR
Section 143(1)

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.07.2023, passed in ITBA/NFAC/S/250/2023-24/1054662107(1), for the assessment year 2017-2018. 2. None appeared on behalf of the assessee even the case of the assessee

Nirmal Barik, Bhadrak vs. ITO, Bhadrak

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

ITA 289/CTK/2023[2017-18]Status: DisposedITAT Cuttack28 Nov 2023AY 2017-18

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.289/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Nirmal Barik, Vs Ito, Bhadrak Padhuan Padhuan, Anantapur, Bhadrak Pan No. :Alfpb 5745 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Biswojit Sahoo, Ca राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.03.2023, Passed In Itba/Nfac/S/250/2022-23/1050798334, For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That The Appeal Of The Assessee Is Delayed By 104 Days For Which The Assessee Has Filed Necessary Affidavit For Condonation Of Delay, Wherein He Has Mentioned That The Assessee Failed To File The Instant Appeal Within The Time Due To Health Problems. The Affidavit Filed By The Assessee Has Not Found To Be False. Consequently, The Delay Of 104 Days In Filing The Appeal Is Hereby Condoned & The Appeal Is Disposed Off On Merits.

For Appellant: Shri Biswojit Sahoo, CAFor Respondent: Shri Charan Dass, Sr. DR

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 15.03.2023, passed in ITBA/NFAC/S/250/2022-23/1050798334, for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the appeal of the assessee is delayed

Rotary Public School, Angul vs. ITO Ward Angul, Angul

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

ITA 286/CTK/2023[2017-18]Status: DisposedITAT Cuttack28 Nov 2023AY 2017-18

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.286/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Rotary Public School Angul, Vs Ito, Ward Angul, Angul Vip Road Angul, Angul-759122 Pan No. :Aacar 1936 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.07.2023, Passed In Itba/Nfac/S/250/2023-24/1054672129(1), For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That The Assessee Had Filed Appeal Against The Order Of The Ao Before The Ld. Cit(A). It Was The Submission That The Assessee Had Not Received The Notice Of Hearing From The Ld. Cit(A). It Was The Prayer That The Assessee May Be Granted Another Opportunity To Represent Its Appeal Before The Ld. Cit(A). 3. In Reply, Ld. Dr Vehemently Supported The Order Of The Ld. Cit(A) & Submitted That The Ld. Cit(A) Has Adjudicated The Issue On Merits & There Was No Reason That Issues Could Be Restored To The File Of Ld. Cit(A)

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 144

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.07.2023, passed in ITBA/NFAC/S/250/2023-24/1054672129(1), for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the assessee had filed appeal against

Income Tax Officer, Income Tax Department vs. Regulated Market Committee, Attabira

In the result, appeal of the revenue is dismissed

ITA 285/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Nov 2023AY 2018-19

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.285/Ctk/2023 (ननधाारण वषा / Assessment Year : 2018-2019) Ito, Bargarh Vs Regulated Market Committee, Attabira, Attabira, Bargarh-768027 Pan No. :Aacar 4813 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sudam Panigrahi, Accountant Of Assessee-Committee राजस्व की ओर से /Revenue By : Shri Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.07.2023, Passed In Itba/Nfac/S/250/2022-23/1054708362(1) For The Assessment Year 2018-2019. 2. At The Time Of Hearing, Shri Sudam Panigrahi, Accountant Of The Assessee-Committee Submitted An Adjournment Application, Which Was Taken Back By Him. Subsequently, An Adjournment Application From The Secretary Of The Assessee Through Post Addressing To The Members, Itat Cuttack, Was Received After The Order Was Pronounced In The Open Court And, Thus, The Same Is Not Taken Into Consideration. 3. It Was The Submission That The Ld. Cit-Dr That The Assessment In The Case Of The Assessee Came To Be Completed U/S.147 R.W.S144

For Appellant: Shri Sudam Panigrahi, Accountant of assessee-committeeFor Respondent: Shri Abani Kanta Nayak, CIT-DR
Section 10Section 147

Bench : This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.07.2023, passed in ITBA/NFAC/S/250/2022-23/1054708362(1) for the assessment year 2018-2019. 2. At the time of hearing, Shri Sudam Panigrahi, Accountant of the assessee-committee submitted

Sonam Jain, Kalahandi vs. ITO, Bhawanipatna Ward, Bhawanipatna

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

ITA 265/CTK/2023[2014-15]Status: DisposedITAT Cuttack28 Nov 2023AY 2014-15

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.265/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015) Sonam Jain, Vs Ito, Bhawanipatna Ward, W/O: Rakesh Kumar Jain, Bhawanipatna Bhawanipatna, Palace Road, Kalahandi-766001 Pan No. :Amspj 8260 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 14.06.2023, Passed In Itba/Nfac/S/250/2023-24/1053723145(1), For The Assessment Year 2015-2016. 2. It Was Submitted By The Ld. Ar That The Appeal Of The Assessee Has Been Dismissed By The Ld. Cit(A) For Non-Representation. It Was The Submission That The Assessee Has Not Received Notices Issued By The Ld. Cit(A). It Was The Prayer That The Assessee May Be Granted Another Opportunity To Represent Its Case Before The Ld. Cit(A). 3. In Reply, Ld. Dr Vehemently Supported The Order Of The Ld. Ao & Ld. Cit(A).

For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri Charan Dass, Sr. DR

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 14.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053723145(1), for the assessment year 2015-2016. 2. It was submitted by the ld. AR that the appeal of the assessee

Manju Devi Bagaria, Rourkela vs. ITO Ward-1, Rourkela

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

ITA 243/CTK/2023[2013-14]Status: DisposedITAT Cuttack28 Nov 2023AY 2013-14

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.243/Ctk/2023 (ननधाारण वषा / Assessment Year : 2013-2014) Manju Devi Bagaria, Vs Ito, Ward-1, Rourkela Kk-24, Civil Township, Rourkela Pan No. :Abbpb 8915 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Agarwalla, Ca राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.06.2023, Passed In Itba/Nfac/S/250/2023-24/1053823281(1), For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld. Ar That The Appeal Filed By The Assessee Against The Assessment Order Has Been Disposed Off By The Ld. Cit(A) Without Hearing The Assessee. It Was The Prayer That The Assessee May Be Granted Another Opportunity Of Being Heard. 3. In Reply, Ld. Sr. Dr Submitted That The Assessee Had Been Granted Sufficient Opportunities By The Ld. Cit(A) & The Assessee Has Not Produced The Evidence Before The Ld. Cit(A). Consequently, The Ld. Cit(A)

For Appellant: Shri S.K.Agarwalla, CAFor Respondent: Shri Charan Dass, Sr.DR

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053823281(1), for the assessment year 2013-2014. 2. It was submitted by the ld. AR that the appeal filed by the assessee

Aabahana, Cuttack vs. ITO Exemption Ward, Berhampur

In the result, appeal of the assessee is allowed

ITA 225/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Nov 2023AY 2018-19

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.225/Ctk/2023 (ननधाारण वषा / Assessment Year : 2018-2019) Aabahana, Vs Ito, Exemption Ward, Berhampur At: Malyabanta, Nachuni, Khurda-752028 Pan No. :Aabta 9704 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Ambika Prasad Mohanty, Ca राजस्व की ओर से /Revenue By : Dr.Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.04.2023, Passed In Itba/Nfac/S/250/2023-24/1052225643(1), For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar That The Original Return Of The Assessee Came To Be Filed On 27.09.2018 For The Relevant Assessment Year. In The Intimation U/S.143(1) Of The Act, The Exemption U/S.11 Of The Act Had Been Denied On The Ground That There Was Delay In Filing The Form 10B. The Assessee Had Filed Rectification Application U/S.154 Of The Act & The Cit(E), Hyderabad Had Condoned The Delay In Filing Of The Form 10B. The Rectification Application Had Been Allowed & The Assessee Was Granted The Benefit Of Deduction U/S.11 Of The Act. Subsequently, Another

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Dr.Abani Kanta Nayak, CIT-DR
Section 11Section 143(1)Section 154

Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.04.2023, passed in ITBA/NFAC/S/250/2023-24/1052225643(1), for the assessment year 2018-2019. 2. It was submitted by the ld. AR that the original return of the assessee

Sambalpur Development Authority, Sambalpur vs. DCIT, Cir 1(1), Sambalpur

In the result, all the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 154/CTK/2023[2010-11]Status: DisposedITAT Cuttack28 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.150 To 154/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2006-2007, 2007-2008, 2008 2008, 2008-2009,2009- 2010 & 2010-2011 Sambalpur Sambalpur Development Development Vs. Deputy Deputy Commissioner Commissioner Of Of Authority, Authority, The The Secretary Secretary Income Income Tax, Tax, Circle Circle-1(1), (Cfo), (Cfo), Near Near Lions Lions Club, Club, Sambalpur Sambalpur Salia Bagicha, Sambalpur Salia Bagicha, Sambalpur Pan/Gir No. Pan/Gir No.Aaals 3934 P (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida D.Parida, Ca & Shri Chitrasen Parida , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 28/11 11/2023 Date Of Pronouncement : 28/11 Date Of Pronouncement : 28/11/2023 O R D E R Per Bench

For Appellant: Shri D.Parida, CA and Shri Chitrasen ParidaFor Respondent: Dr.Abani Kanta Nayak
Section 143(3)Section 147Section 148Section 264

filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A) of the ld CIT(A), NFAC, Delhi all dated 28.2.2023 in Appeal No.CIT(A), Sambalpur/ 10382/2016 10382/2016-17, Sambalpur/ 10383/2016-17, Sambalpur/10384/2016 ambalpur/10384/2016-17,Sambalpur/10385/2016-17 and Sambalpur/10386/2016 Sambalpur/10386/2016-17 for the assessment year ... Secretary (CFO), Near Lions Club, Salia Bagicha, Sambalpur 2. The Respondent: Deputy Commissioner of Income Tax, Circle-1(1), Sambalpur 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Sambalpur Development Authority, Sambalpur vs. DCIT, Cir 1(1), Sambalpur

In the result, all the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 153/CTK/2023[2009-10]Status: DisposedITAT Cuttack28 Nov 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.150 To 154/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2006-2007, 2007-2008, 2008 2008, 2008-2009,2009- 2010 & 2010-2011 Sambalpur Sambalpur Development Development Vs. Deputy Deputy Commissioner Commissioner Of Of Authority, Authority, The The Secretary Secretary Income Income Tax, Tax, Circle Circle-1(1), (Cfo), (Cfo), Near Near Lions Lions Club, Club, Sambalpur Sambalpur Salia Bagicha, Sambalpur Salia Bagicha, Sambalpur Pan/Gir No. Pan/Gir No.Aaals 3934 P (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida D.Parida, Ca & Shri Chitrasen Parida , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 28/11 11/2023 Date Of Pronouncement : 28/11 Date Of Pronouncement : 28/11/2023 O R D E R Per Bench

For Appellant: Shri D.Parida, CA and Shri Chitrasen ParidaFor Respondent: Dr.Abani Kanta Nayak
Section 143(3)Section 147Section 148Section 264

filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A) of the ld CIT(A), NFAC, Delhi all dated 28.2.2023 in Appeal No.CIT(A), Sambalpur/ 10382/2016 10382/2016-17, Sambalpur/ 10383/2016-17, Sambalpur/10384/2016 ambalpur/10384/2016-17,Sambalpur/10385/2016-17 and Sambalpur/10386/2016 Sambalpur/10386/2016-17 for the assessment year ... Secretary (CFO), Near Lions Club, Salia Bagicha, Sambalpur 2. The Respondent: Deputy Commissioner of Income Tax, Circle-1(1), Sambalpur 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Sambalpur Development Authority, Sambalpur vs. DCIT, Cir 1(1), Sambalpur

In the result, all the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 152/CTK/2023[2008-09]Status: DisposedITAT Cuttack28 Nov 2023AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.150 To 154/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2006-2007, 2007-2008, 2008 2008, 2008-2009,2009- 2010 & 2010-2011 Sambalpur Sambalpur Development Development Vs. Deputy Deputy Commissioner Commissioner Of Of Authority, Authority, The The Secretary Secretary Income Income Tax, Tax, Circle Circle-1(1), (Cfo), (Cfo), Near Near Lions Lions Club, Club, Sambalpur Sambalpur Salia Bagicha, Sambalpur Salia Bagicha, Sambalpur Pan/Gir No. Pan/Gir No.Aaals 3934 P (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida D.Parida, Ca & Shri Chitrasen Parida , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 28/11 11/2023 Date Of Pronouncement : 28/11 Date Of Pronouncement : 28/11/2023 O R D E R Per Bench

For Appellant: Shri D.Parida, CA and Shri Chitrasen ParidaFor Respondent: Dr.Abani Kanta Nayak
Section 143(3)Section 147Section 148Section 264

filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A) of the ld CIT(A), NFAC, Delhi all dated 28.2.2023 in Appeal No.CIT(A), Sambalpur/ 10382/2016 10382/2016-17, Sambalpur/ 10383/2016-17, Sambalpur/10384/2016 ambalpur/10384/2016-17,Sambalpur/10385/2016-17 and Sambalpur/10386/2016 Sambalpur/10386/2016-17 for the assessment year ... Secretary (CFO), Near Lions Club, Salia Bagicha, Sambalpur 2. The Respondent: Deputy Commissioner of Income Tax, Circle-1(1), Sambalpur 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Sambalpur Development Authority, Sambalpur vs. DCIT, Cir 1(1), Sambalpur

In the result, all the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 151/CTK/2023[2007-08]Status: DisposedITAT Cuttack28 Nov 2023AY 2007-08

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.150 To 154/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2006-2007, 2007-2008, 2008 2008, 2008-2009,2009- 2010 & 2010-2011 Sambalpur Sambalpur Development Development Vs. Deputy Deputy Commissioner Commissioner Of Of Authority, Authority, The The Secretary Secretary Income Income Tax, Tax, Circle Circle-1(1), (Cfo), (Cfo), Near Near Lions Lions Club, Club, Sambalpur Sambalpur Salia Bagicha, Sambalpur Salia Bagicha, Sambalpur Pan/Gir No. Pan/Gir No.Aaals 3934 P (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida D.Parida, Ca & Shri Chitrasen Parida , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 28/11 11/2023 Date Of Pronouncement : 28/11 Date Of Pronouncement : 28/11/2023 O R D E R Per Bench

For Appellant: Shri D.Parida, CA and Shri Chitrasen ParidaFor Respondent: Dr.Abani Kanta Nayak
Section 143(3)Section 147Section 148Section 264

filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A) of the ld CIT(A), NFAC, Delhi all dated 28.2.2023 in Appeal No.CIT(A), Sambalpur/ 10382/2016 10382/2016-17, Sambalpur/ 10383/2016-17, Sambalpur/10384/2016 ambalpur/10384/2016-17,Sambalpur/10385/2016-17 and Sambalpur/10386/2016 Sambalpur/10386/2016-17 for the assessment year ... Secretary (CFO), Near Lions Club, Salia Bagicha, Sambalpur 2. The Respondent: Deputy Commissioner of Income Tax, Circle-1(1), Sambalpur 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Sambalpur Development Authority, Sambalpur vs. DCIT, Cir 1(1), Sambalpur

In the result, all the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 150/CTK/2023[2006-07]Status: DisposedITAT Cuttack28 Nov 2023AY 2006-07

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.150 To 154/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2006-2007, 2007-2008, 2008 2008, 2008-2009,2009- 2010 & 2010-2011 Sambalpur Sambalpur Development Development Vs. Deputy Deputy Commissioner Commissioner Of Of Authority, Authority, The The Secretary Secretary Income Income Tax, Tax, Circle Circle-1(1), (Cfo), (Cfo), Near Near Lions Lions Club, Club, Sambalpur Sambalpur Salia Bagicha, Sambalpur Salia Bagicha, Sambalpur Pan/Gir No. Pan/Gir No.Aaals 3934 P (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida D.Parida, Ca & Shri Chitrasen Parida , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 28/11 11/2023 Date Of Pronouncement : 28/11 Date Of Pronouncement : 28/11/2023 O R D E R Per Bench

For Appellant: Shri D.Parida, CA and Shri Chitrasen ParidaFor Respondent: Dr.Abani Kanta Nayak
Section 143(3)Section 147Section 148Section 264

filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A) of the ld CIT(A), NFAC, Delhi all dated 28.2.2023 in Appeal No.CIT(A), Sambalpur/ 10382/2016 10382/2016-17, Sambalpur/ 10383/2016-17, Sambalpur/10384/2016 ambalpur/10384/2016-17,Sambalpur/10385/2016-17 and Sambalpur/10386/2016 Sambalpur/10386/2016-17 for the assessment year ... Secretary (CFO), Near Lions Club, Salia Bagicha, Sambalpur 2. The Respondent: Deputy Commissioner of Income Tax, Circle-1(1), Sambalpur 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack