DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR

In the result, appeal of the revenue is dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm

3] dt. 31/10/2016 added an amount of Rs. 8,54,149/- u/s. 40(a)(ia) on account of non-deduction of TDS u/s. 194A on interest paid to banks. Further, as regards the payment of interest to NBFCs the counsel submitted that this was paid to five NBFCs, namely; GE Capital, L & T Finance, Magma Fin. Crop. Ltd, Sree Equipment

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

3) Eastern Electricity Supply Co,, and (4) Southern Electricity Supply Co. All these entities are called ‘DISCOMs’ 8. Consequent to these reforms, the assessee company was incorporated on 20..4.1995 with the object of carrying on the P a g e 9 | 19 Assessment Year :2010-2011 business of purchasing, selling transmission and wheeling of power in the State

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

Section 17(2) and rule 3 of the statute. Accordingly the order of the Id. Pr. CIT is liable to be quashed and vacated.” 6. The facts leading to the present appeal in nutshell are as under: i) The appellant is representing the Employees of the Mines as the President of the Union. The Assessing officer having TDS jurisdiction over

COMMISSIONER, CUTTACK MUNICIPAL CORPORATION,CUTTACK vs. ITO(TDS), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction

section 201(1A) of the Act, especially when the contractor had paid more amount of tax by way of advance tax than what was payable by it. It was the submission that the levy as raised on the assessee u/s.201 & 201(1A) is liable to be deleted. 6 6. In reply, ld. Sr.DR vehemently supported the order

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought

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 under Section 271C of the Income-tax Act." 3

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

Section 201(1A) of the Act, therefore, would not assume the character of business expenditure and cannot be regarded as a compensatory payment as contended by learned counsel for the assessee. ii) Bharat Commerce & Industries Ltd vs The Commissioner Of Income Tax 230 ITR 733 Held that “We do not see any reason why any distinction can be made between

M/S. GOPAL AND COMPANY,ROURKELA vs. INCOME TAX OFFICER (TDS/TCS), ROURKELA

In the result, the appeal of the assessee stands allowed

3) of the said Table, of such amount as income-tax. The nature of goods specified at serial No.(vi) is scrap, and the percentage provided is 1%. The expression of scrap is defined under clause (b) to the Explanation to section 206 of the Act, to mean waste and scrap wear and other reasons. On a plain reading

M/S. GOPAL AND COMPANY,ROURKELA vs. INCOME TAX OFFICER (TDS/TCS), ROURKELA

In the result, the appeal of the assessee stands allowed

3) of the said Table, of such amount as income-tax. The nature of goods specified at serial No.(vi) is scrap, and the percentage provided is 1%. The expression of scrap is defined under clause (b) to the Explanation to section 206 of the Act, to mean waste and scrap wear and other reasons. On a plain reading

GITA DEVI GUPTA,CUTTACK vs. DEPUTY COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee stands partly allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year :2017-18 Gita Devi Gupta, Pro. M/S. Gita Devi Gupta, Pro. M/S. Vs. Dcit, Assessment Circle Dcit, Assessment Circle D.D. Textiles, Nandi Sahi, D.D. Textiles, Nandi Sahi, 2(1), Cuttack 2(1), Cuttack Cuttack Pan/Gir No. No.Aazpg 8154 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri S.C.Mohanty S.C.Mohanty, Sr Dr Date Of Hearing : 7/8/ /2024 Date Of Pronouncement : 7/8 /8/2024 O R D E R

section 201(1) of the Act has been raised against the assessee on account of non-deduction of TDS. It was the submission that one of the person Shri R.K.Poddar had also appeared before the AO and his statement was recorded on 5.9.2019 wherein he has confirmed the business with the assessee and the receipt of commission. Ld AR further

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment

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

201,1 in respect of income earned and expenses incurred by the appellant for work done on behalf of the joint-venture, M/s SBEPL-GRIL (JVJ Copv of acknowledgement of income-tax return along with computation of 2.8 income of M/s SBEPL-GRIL (JV) as filed under 760-766 section 139 of the Income-tax Act, 1961 for the Assessment