M/S. GURU MAHARAJ CONSTRUCTION,CUTTACK vs. ACIT CIRCLE 2(1), CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarita No Ita No.24/Ctk/2023: Assessment Year Assessment Year-2012-13

penalty on TDS and for the assessment year 2019-20, the ld CIT(A) has allowed the claim of the assessee

M/S. GURU MAHARAJ CONSTRUCTION,CUTTACK vs. ACIT CIRCLE 2(1), CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarita No Ita No.24/Ctk/2023: Assessment Year Assessment Year-2012-13

penalty on TDS and for the assessment year 2019-20, the ld CIT(A) has allowed the claim of the assessee

MARUTI TRADING CO,JAGAATSINGHPUR vs. ITO WARD PARADEEP, PARADEEP

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Maruti Trading Co., Maruti Trading Co., Panisalia, Vs. Ito, Ward, Paradeep. Ito, Ward, Paradeep. Jagatsinghpur. Jagatsinghpur. Pan/Gir No. Pan/Gir No.Aalfm 3677 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/08 8/2023 Date Of Pronouncement : 16/0 /08/2023 O R D E R

penalty. It was the further submission that the amount of Rs.1,04,912/- received from Hindustan Unilever Ltd., had also been reflected in the profit and loss account and TDS

M?S.SARADA NIVAS (P) LIMITED,JAJPUR vs. ACIT,CIRCLE-1(1), CUTTACK

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

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS of Rs.955 before the date of filing of return in accordance with section 140A(1) of the Act. Thereafter, penalty

M/S. SARADA NIVAS (P) LIMITED,JAJPUR vs. ACIT,CIRCLE-1(1), CUTTACK

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

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS of Rs.955 before the date of filing of return in accordance with section 140A(1) of the Act. Thereafter, penalty

SMT. POONAM PUJARI,ROURKELA vs. PR. CIT, SAMBALPUR

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathanbefore Member & Manish Agarwal Manish Agarwalassessment Year : 2014-15

penalty order has been passed by the Pr. CIT, Sambalpur as a consequence of the order passed u/s.263 of the Act by the Pr. CIT, which has resulted invocation of section 40(a)(ia) of the Act in respect of transport contract payments made allegedly on which TDS

MOTWANI CONSTRUCTIONS PVT. LIMITED,KHORDA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assesee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.452/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2013-2014) Motwani Constructions Pvt. Limited Vs Dcit, Circle-1(1), Cuttack At:- Ground Floor, Samabaya Bhawan, Janpath, Khurda 751022 Pan No. : Aagcm 2496 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/09/2025 घोषणा की तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi Order Dated 13/08/2025 Passed In Appeal No. Nfac/2012-13/10027542 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld. Ar That In The Course Of Assessment, The Ao Had Disallowed The Salary Paid To The Director To An Extent Of Rs.15 Lakhs On The Ground That There Is A Delay In Deduction Of Tds & Payment Of The Same To The Credit Of The Government. It Was The Submission That The Returns Of The Directors Have Also Been Filed Wherein The Tds Has Been Claimed & The Credits Have Been Allowed. It Was The Submission That No Disallowance Is Called For In View Of The Decision Of The Hon’Ble

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under Section 201 (1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

TDS, not being tax as defined u/s.2(43) of the 1.T Act, 1961 and compensatory in nature is allowable u/s.37 of the IT Act, 1961. (2.10).Assessee itself denies to be charged interest u/s 234B and u/s.234C of the LT Act.1961 which may be kindly be held accordingly. (2.11). Assessee itself denies to be imposed penalty

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

penalty levied u/s.271(1)(c) of the Act by the ld. CIT(A), National Faceless Appeal Centre(NFAC), Delhi, dated 30.11.2022, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/1047723977(1) for the assessment year 2015-2016. 4. As the issues in all the appeals are interconnected and relating to the same assessee, therefore, all these appeals are disposed off by this common order

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

penalty levied u/s.271(1)(c) of the Act by the ld. CIT(A), National Faceless Appeal Centre(NFAC), Delhi, dated 30.11.2022, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/1047723977(1) for the assessment year 2015-2016. 4. As the issues in all the appeals are interconnected and relating to the same assessee, therefore, all these appeals are disposed off by this common order

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

TDS entry register. 12. Ledger –advance for land, other current assets, interest, architect fees. 13. Project-wise detail of break up of salary *& wages debited to P&L a/c. following format. 14. Please give the details of additions made in the income tax assessments in the last three years and present status thereof. P a g e 5 | 31 Assessment

KUNI SAMANTARAY,CUTTACK vs. ITO WARD-2(4), CUTTACK

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

penalty u/s.271(1)(c) of the Act. 3. It was submitted by the ld.AR that the assessee is an individual, who is doing consultancy work. It was the submission that during the relevant assessment year, the assessee had raised a bill for Rs.1,35,02,430/- on M/s IL & FS Eco Smart Ltd.. M/s IL & FS Eco Smart

KUNI SAMANTARAY,CUTTACK vs. ITO WARD-2(4), CUTTACK

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

penalty u/s.271(1)(c) of the Act. 3. It was submitted by the ld.AR that the assessee is an individual, who is doing consultancy work. It was the submission that during the relevant assessment year, the assessee had raised a bill for Rs.1,35,02,430/- on M/s IL & FS Eco Smart Ltd.. M/s IL & FS Eco Smart

VIKASH KHANDELWAL,BETNOTI vs. KSHITISH KUMAR MOHANTY, ITA WARD

In the result, appeal of the assessee stands dismissed as withdrawn

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2023-2024 2024 Vikash Vikash Khandelwal, Khandelwal, Vs. Ito, Ward (Tds) Cuttack Ito, Ward (Tds) Cuttack Kandelwal Bhavan, Betnoti, Kandelwal Bhavan, Betnoti, College Road Bus Stand, College Road Bus Stand, Mayurbjanj Pan/Gir No Pan/Gir No.Clapk 5275 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Withdrawal Petition : Withdrawal Petition Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 29/0 04/2024 Date Of Pronouncement : 29/0 /04/2024 O R D E R

TDS) Cuttack Kandelwal Bhavan, Betnoti, Kandelwal Bhavan, Betnoti, College Road Bus Stand, College Road Bus Stand, Mayurbjanj PAN/GIR No PAN/GIR No.CLAPK 5275 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Withdrawal petition : Withdrawal petition Revenue by : Shri S.C.Mohanty, ld Sr DR S.C.Mohanty, ld Sr DR Date of Hearing : 29/0 04/2024 Date of Pronouncement : 29/0 /04/2024

ARSS INFRASTRUCTURE PROJECTS LTD.,BHUBANESWAR vs. DCIT, CORPORATION CIRCLE- 1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

TDS deducted in the interest payment, to which, the assessee furnished certificate from Chartered Accountant in Annexure-A to Form 26A in respect of interest amount during the financial year 2011-12 relevant to assessment year 2012-13, which is not disputed by the lower authorities nor by ld CIT DR. But the short issue which requires our adjudication

KAPILESWARA MINING AND MINERALS PRIVATE LIMITED,BHUBANESWAR vs. DCIT 1 (1), INCOME TAX DEPARTMENT BHUBANESWAR

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

Bench: Shri Duvvuru R.L Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita Nos. 693 & 694/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2020-2021) Kapileswara Mining & Minerals Vs Dcit-1(1), Bhubaneswar Pvt Ltd., Plot No.783D, Jayadev Vihar, Bhubaneswar Pan No. : Aaeck 0654 P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Niranjan Swain, Ar राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

penalty u/s.270A of the Act for the assessment year 2020-2021. 2. Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was the submission that the assessee has not received any notice from the ld. CIT(Appeals), therefore, he could not present the case before

KAPILESWARA MINING AND MINERALS PRIVATE LIMITED,BHUBANESWAR vs. DCIT 1(1), INCOME TAX DEPARTMENT BHUBANESWAR

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

Bench: Shri Duvvuru R.L Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita Nos. 693 & 494/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2020-2021) Kapileswara Mining & Minerals Vs Dcit-1(1), Bhubaneswar Pvt Ltd., Plot No.783D, Jayadev Vihar, Bhubaneswar Pan No. : Aaeck 0654 P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Niranjan Swain, Ar राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

penalty u/s.270A of the Act for the assessment year 2020-2021. 2. Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was the submission that the assessee has not received any notice from the ld. CIT(Appeals), therefore, he could not present the case before

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

penalty u/s.271 A of the Act. 6. S/Shri P.K.Mishra/Himanshu Jena and Narahari Swain, ld ARs appeared for the assessee and Shri Saroj Kumar Dubey, ld CIT DR and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 3 | 11 ITA Nos.22 to 32, 35 & 57/CTK/2025 5. For that, when the reassessment proceeding was going on during