SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty Type DD/MM/YY Filling Days of TDS of Rs.100/- DD/MM/YY per day involved Penalty (Col.VI or VII whicheve r is less

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

penalty imposed by the AO u/s.272A(2)(k) of the Act. 4. Brief facts of the case are that the assessee filed the quarterly statements of TDS

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

penalty imposed by the AO u/s.272A(2)(k) of the Act. 4. Brief facts of the case are that the assessee filed the quarterly statements of TDS

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

penalty imposed by the AO u/s.272A(2)(k) of the Act. 4. Brief facts of the case are that the assessee filed the quarterly statements of TDS

M/S. RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, TDS-1, BHUBANESWAR

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

penalty u/s. 271C of the Act. 3. Brief facts of the case are that the assessee is engaged in the business of infrastructure projects and the AO has passed order u/s.201(1)/201(1A) of the Act on 19.12.2013 raising a demand for non-deduction of TDS

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

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

ASHOKA ISPAT UDYOG,SUNDARGARH vs. PR. CIT , SAMBALPUR

In the result, appeal of the assessee is dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.169/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Ashoka Ispat Udyog, Vs. Pr. Cit, Sambalpur At-Uditnagar, Po-Rourkela, Dist-Sundargarh(Odisha) स्थायी लेखा सं./Panno. : Aacfa 3178 P (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Dinesh Kumar Agarwal, Advocate िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr

TDs 2 demand and penalty in electricity charges completed the assessment on 29.09.2016. Later on the Pr.CIT, Sambalpur called the assessment

DISTRICT LABOUR OFFICE,,CUTATCK vs. ACIT, CPC-TDS, GAZIABAD

In the result, appeals of the assessee are allowed for

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

penalty being unjustified is liable to be cancelled/waived. 4. Replying to above, ld D.R. pointed out that when TDS return

DISTRICT LABOUR OFFICE,,CUTATCK vs. ACIT, CPC-TDS, GAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

penalty being unjustified is liable to be cancelled/waived. 4. Replying to above, ld D.R. pointed out that when TDS return

DISTRICT LABOUR OFFICE,,CUTATCK vs. ACIT, CPC-TDS, GAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

penalty being unjustified is liable to be cancelled/waived. 4. Replying to above, ld D.R. pointed out that when TDS return

DISTRICT LABOUR OFFICE,,CUTATCK vs. ACIT, CPC-TDS, GAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

penalty being unjustified is liable to be cancelled/waived. 4. Replying to above, ld D.R. pointed out that when TDS return

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

PRABHU RANJAN SATPATHY,KEONJHAR vs. ITO, KEONJHAR WARD, KEONJHAR

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

penalty levied u/s.271(1)(c) of the Act and the fact that the AO has made addition based on the Form No.26AS and TDS

ACIT, BHUBANESWAR vs. M/S. NILACHAL CARBO METALICKS PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue and cross objection filed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year:2005-06 Acit, Circle 1(2), Vs. Nilachal Carbo Metalicks Bhubaneswar. Private Limited., Plot No.73 & 74/353, Jaydev Vihar, Bhubaneswar. Pan/Gir No. Aajpu 6205 A (Appellant) .. ( Respondent)

TDS), Bhubaneswar and take other necessary action against the Appellant, including the levying of interest and/or penalty, if and as applicable

DCIT, BHUBANESWAR vs. M/S. G.V.V.CONSTRUCTIONS PVT. LTD., BHUBANESWAR

Appeal of the revenue are dismissed and the appeal of the revenue is dismissed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.297/Ctk/2015 (धनधाारण वषा / Assessment Year :2010-2011) Dcit, Corporate Circle-1(1), Vs. M/S G.V.V. Constructions Bhubaneswar Pvt. Ltd., Plot No.358, Saheed Nagar, Bhubaneswar-751007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccg 3649 Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & Cross Objection No.36/Ctk/2015 (निर्धारण वर्ा / Assessment Year :2010-2011) M/S G.V.V.Constructions Vs. Dcit, Corporate Circle-1(1), Pvt. Ltd., Plot No.358, Bhubaneswar Saheed Nagar, Bhubaneswar-751007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccg 3649 Q (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Citdr धनधााररती की ओर से /Assessee By : None सुनवाई की तारीख / Date Of Hearing : 03/08/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal & The Assessee Has Filed Cross Objection Against The Order Of Cit(A)-2, Bhubaneswar In I.T.Appeal No.0593/2013-14, Dated 9-3-2015, Passed U/S.271(1)(C) & 250 Of The Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing. Hence, We Proceed To Dispose Off The Appeal On The Basis Of Material Available On Record & The Submissions Of Ld. Dr. 3. We Take Up The Revenue’S Appeal In Ita No.297/Ctk/2015, Wherein The Revenue Has Raised The Following Grounds :-

penalty proceedings observed that the AO in assessment proceedings has made addition of expenses where cash payments exceeding more than Rs.20000/- are paid and transactions are in violation of provisions of Section 40A(3) for Rs.3,52,320/- and the assessee has also not deducted TDS