M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

section 40(a)(ia) of the Income-tax Act to provide that all TDS made during the previous year can be deposited with the Government by the due date of filing the return of income. The idea was to allow additional time to the deductors to deposit the TDS so made. However, the Memorandum Explaining the Provisions of the Finance

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

25,83,189/- under 'Peripheral Development Expenses' expenditure of Rs.7,22,76,640/- incurred through Corporate Office of the asseseee is wholly and exclusively for the purpose of its business and the disallowance by the learned CIT(Appeals) is on mis-appreciation of facts, arbitrary, erroneous and bad, both in the eye of law and on facts. d. That

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

25,83,189/- under 'Peripheral Development Expenses' expenditure of Rs.7,22,76,640/- incurred through Corporate Office of the asseseee is wholly and exclusively for the purpose of its business and the disallowance by the learned CIT(Appeals) is on mis-appreciation of facts, arbitrary, erroneous and bad, both in the eye of law and on facts. d. That

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

25,83,189/- under 'Peripheral Development Expenses' expenditure of Rs.7,22,76,640/- incurred through Corporate Office of the asseseee is wholly and exclusively for the purpose of its business and the disallowance by the learned CIT(Appeals) is on mis-appreciation of facts, arbitrary, erroneous and bad, both in the eye of law and on facts. d. That

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

25,83,189/- under 'Peripheral Development Expenses' expenditure of Rs.7,22,76,640/- incurred through Corporate Office of the asseseee is wholly and exclusively for the purpose of its business and the disallowance by the learned CIT(Appeals) is on mis-appreciation of facts, arbitrary, erroneous and bad, both in the eye of law and on facts. d. That

DCIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

25,83,189/- under 'Peripheral Development Expenses' expenditure of Rs.7,22,76,640/- incurred through Corporate Office of the asseseee is wholly and exclusively for the purpose of its business and the disallowance by the learned CIT(Appeals) is on mis-appreciation of facts, arbitrary, erroneous and bad, both in the eye of law and on facts. d. That

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

25,83,189/- under 'Peripheral Development Expenses' expenditure of Rs.7,22,76,640/- incurred through Corporate Office of the asseseee is wholly and exclusively for the purpose of its business and the disallowance by the learned CIT(Appeals) is on mis-appreciation of facts, arbitrary, erroneous and bad, both in the eye of law and on facts. d. That

VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

TDS) Jaipur vs M/s. Idea Cellular Ltd in ITA No.205 of 2005, wherein, it has been held that the assessee is not in default under section 201(1) of the Act for non-deduction of tax u/s.194H of the Act in respect of discount allowed on prepaid SIM cards, has answered in favour of the assessee. 22. In view

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

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

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 and that\nit was claimed wrongly

MAHANADI METAL AND CHEMICALS PRIVATE LIMITED,ROURKELA vs. ITO, WARD-1, ROURKELA

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.496/Ctk/2017 (नििाारण वषा / Assessment Year : 2010 - 2011) M/S Mahanadi Metal & Vs. Ito, Ward-1, Rourkela Chemicals Private Limited, T/4/26/Civil Township, Rourkela-769004 स्थायी ऱेखा सं./Pan No. : Aaccm 4844 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Parimal Kumar Jain, Ca राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 16/01/2020 घोषणा की तारीख/Date Of Pronouncement : 18/03/2020 आदेश / O R D E R Per L.P.Sahu, Am : This Is An Appeal Filed By The Assessee Against Order Of Cit(A), Sambalpur, Dated 04.09.2017 For The Assessment Year 2010-2011, On The Following Grounds Of Appeal :- 1. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Not Justified In Holding The Nature Of Expenses Of S/ 957144 Under The Head Commission Instead Of Contract Work. (Para 4). 2. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Erred In Understanding The Accounting Entry Of Discount Of Rs. 16,91,687 & Wrongly Treated The Bogus Sundry Creditor. (Para8) 3. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Not Justified In Rejection Of Additional Evidence & Confirming The Disallowance Of Rs. 999390 For Non-Submission Of Vat Return, (Para-9) 4. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Unjustified For Not Sending For Remand The Case & Confirming The Addition Of Rs.2799978. 2 2. Brief Facts Of The Case Are That The Assessee Filed Return Of Income

Section 44AD of the Act relates to the civil contract works but not for the commission received. We noted from the documents and submissions of the assessee, there is contradictory in the submissions of the assessee as the assessee has taken plea before the authorities below that it is a commission payment towards selling of goods, whereas as per TDS

M/S KHANDELWAL STEEL & PIPES,BHUBANESWAR vs. ACIT, CUTTACK

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.138/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) M/S Khandelwal Steel & Pipes, Vs. Dcit, Circle-4(1), 614, Bomikhal, Cuttack Puri Rd Bhubaneswar Bhubanewswar-751010 स्थायी लेखा सं./Panno. : Aagfk 7718 R (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Shadiram Sharma, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Principles of Statutory Interpretation, Fourth edn., page 291, "It is well-settled that if a statute is curative or merely declaratory of the previous law retrospective operation is 8 generally intended". In fact the amendment would not serve its object

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals, is identical, except different in figure, therefore, all the appeals are heard analogously and disposed off by this consolidated order. For the sake of convenience, we shall take into consideration the facts and grounds mentioned in ITA No.05/CTK/2020

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