NESCO EMPLOYEES GRATUITY FUND TRUST,BALASORE vs. ITO, WARD-1, BALASORE, BALASORE

In the result, appeal of the assessee is allowed for statistical\npurposes

20,734/- on account of TDS. The CPC processed the return u/s\n143(1) of the Act on 02.01.2018 and disallowed the claim of exemption and\nraised a demand. Against the intimation, a rectification application u/s 154\nwas filed on behalf of the assessee by its authorized representative on\n24.08.2023 stating therein that the trust was eligible for exemption

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

10. Copy of Form 26AS and reconciliation of details as per Form 26AS and as per profit & loss account, wherever necessary. 11. Copy of TDS return filed for relevant period alongwith copy of 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

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

10. Patel ARSS JV 48,07,028 Total: 5,17,74,383 12. The Assessing Officer found that the assessee has not deducted tax at source from the above interest payments as per the provisions of section 194A of the I.T.Act, 1961. Therefore, the AO required the assessee to explain as to why total interest payment should not be disallowed

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

10. There is no dispute with regard to the nature of business or the activities undertaken by the assessees. The dispute is only with regard to the identity of a person to whom this benefit of deduction u/s 80IA (4) can be allowed. We have carefully perused the provisions of section 80IA (4) and we find that the benefit

M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

10. It was further submitted by ld AR that the pr. CIT has placed reliance on Explanation (2)(a) to section 263 to say that the impugned assessment order was passed without making enquiries or verification which ought to have been made thereby making it erroneous and prejudicial to the interest of the revenue. It was the submission that

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

20 IT(SS)A No.31-44/CTK/2022 & ITA No.109/CTK/2022 search resulted in certain documents being found. No evidence whatsoever has been found in the course of search to show that the assessee has done any act of concealment of his income. All that has been done is the AO has completed the assessment by placing the reliance on the appraisal report prepared

RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

20 2021, Memorandum Explaining the Provisions of Finance Bill, 2021 says regarding amendment in section 43B and 36 that “These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. For the sake of clarity, we would like to reproduce the extracts of the memorandum Explaining the Provisions

INDERPAL SINGH CHHABRA,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

10. Please provide the list of sundry debtors and sundry creditors with name, address and PAN 11. Provide details of TDS deducted and deposited for relevant expenses debited to P&L account and also file copy of TDS returnalong with challans 12. Please furnish Month wise and party wise sales & purchases with complete postal address. 13. Please provide the details

M/S. MAA TARANI LOGISTICS LTD,JODA vs. ACIT CIR.-1(1), CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2012-13 M/S Maa Tarani Logistics M/S Maa Tarani Logistics Vs. Acit, Circle Acit, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, Po: Po: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar Pan/Gir No. Pan/Gir No.Aaecm 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Soumitra Choudhury & Jaydeep Soumitra Choudhury & Jaydeep Chakraborty, Advocates Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 21/08 8/2023 Date Of Pronouncement : 21/0 /08/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Dated 27.3.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1051397448(1) For The Assessment Year For The Assessment Year 2012-13. 2. S/Shri Shri Soumitra Choudhury & Jaydeep Chakraborty, Advocates Soumitra Choudhury & Jaydeep Chakraborty, Advocates Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Reve Appeared For The Revenue.

section 127(1) and (2), the requirement of granting the assessee a reasonable opportunity of being heard, wherever it is possible to do so is mandatory. It was the submission that the assessment order being passed by an officer other than the assessee’s original Assessing Officer, especially when the file has been transferred without granting the assessee an opportunity

M/S. NALCO MINES EMPLOYEES UNION,KORAPUT vs. PR.CIT-1, SAMBALPUR

In the result, appeal of the assessee is disposed off with the directions to the competent authority –ld

Bench: S/Shri Chandra Mohan Garg & Manish Boradassessment Years: 2012-13 To 2017-18 Shri Pramod Kumar Moharana, Vs. Pr. Cit-1, Bhubaneswar.Of Nalco Mines Employees‟ Union, At: D-9, Sector-1, Nalco Township, Damanjodi,Dist: Koraput Pan/Gir No.Aclpm 0589 M (Appellant) .. ( Respondent) Assessee By : Shri Basudev Panda, Sr. Advocate Revenue By : Shri S.C.Mohanty Addl. Cit (Dr) Date Of Hearing : 27 /10/ 2021 Date Of Pronouncement : 23/12/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order U/S.119(2)(B) Of The Income Tax Act, 1961 Of The Pr. Cit(A)-1, Bhubaneswar For The Assessment Years 2012-13 To 2017-18. Application Of Applicant/Assessee For Condonation Of Delay :- 2. Ld. Senior Counsel On Application Dated 28.03.2021 Submitted That The Hon‟Ble High Court Of Orissa Was Pleased To Direct To File Appeal Before The Tribunal For Adjudication & The Matter Was Disposed Of Vide W.P.(C) No.24445/2020, Dated 05.01.2021 & I.A.No.250/2021 Vide Dated 17.03.2021 For Consideration Of Explanation Of Assessee For The Delay In P A G E 1 | 20 Assessment Years: 2012-13 To 2017-18

10 | 20 Assessment Years: 2012-13 to 2017-18 of Hon'ble High Court of Orissa passed dated 31.07.2019 with specific direction by the Hon'ble Court at para-3 of the order made stating interalia that the decision of the Id. Income Tax Appellant Tribunal, Cuttack Bench, Cuttack the authorities (NALCO) who has raised collection on the TDS

INCOME TAX OFFICER, WARD-1, ROURKELA, ROURKELA ODISHA vs. CHANDAN TRANSCONS PVT LTD, ROURKELA ODISHA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

10 and 2008-2009 ITO, Ward-1, Rourkela 1, Rourkela Vs. M/s. Chandan Trans M/s. Chandan Trans-cons Pvt Ltd., At-FF/2, Civil Township, FF/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh PAN/GIR No.AACCC 5185 B PAN/GIR No.AACCC 5185 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty S.C.Mohanty, Sr DR Date of Hearing : 09/0

M/S. CHANDAN TRANS-CONS PVT. LTD,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

10 and 2008-2009 ITO, Ward-1, Rourkela 1, Rourkela Vs. M/s. Chandan Trans M/s. Chandan Trans-cons Pvt Ltd., At-FF/2, Civil Township, FF/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh PAN/GIR No.AACCC 5185 B PAN/GIR No.AACCC 5185 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty S.C.Mohanty, Sr DR Date of Hearing : 09/0

INCOME TAX OFFICER, WARD 1, ROURKELA, ROURKELA, ODISHA vs. CHANDAN TRANSCONS PRIVATE LIMITED, ROURKELA, ODISHA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

10 and 2008-2009 ITO, Ward-1, Rourkela 1, Rourkela Vs. M/s. Chandan Trans M/s. Chandan Trans-cons Pvt Ltd., At-FF/2, Civil Township, FF/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh PAN/GIR No.AACCC 5185 B PAN/GIR No.AACCC 5185 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty S.C.Mohanty, Sr DR Date of Hearing : 09/0