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.

250 of the Act passed by the ld. CIT (Appeals)-l, Bhubaneswar for deleting the addition of Rs.385,56,28,748/- made u/s.40(a)(ia) of the Act for non -deduction of TDS on transmission charges on the ground that section

MR. JAGTAR SINGH,KEONJHAR vs. INCOME TAX OFFICER, WARD-TDS, SAMBALPUR

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

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Ito, Ward Tds, Sambalpur Income Tax Officer, Ward-Tds, Mr. Jagtar Singh Sambalpur, Aayakar Bhavan, At-Ward No. 7, Barbil, Ainthapali, Sambalpur, Vs. Keonjhar-758035 Odisha-768004 (Appellant) (Respondent) Pan No. Bbnj01098G Assessee By : Shri Br Panda, Ar Revenue By : Shri Nishanth Rao B, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

TDS, Mr. Jagtar Singh Sambalpur, Aayakar Bhavan, At-Ward No. 7, Barbil, Ainthapali, Sambalpur, Vs. Keonjhar-758035 Odisha-768004 (Appellant) (Respondent) PAN No. BBNJ01098G Assessee by : Shri BR Panda, AR Revenue by : Shri Nishanth Rao B, DR Date of hearing: 16.07.2025 Date of pronouncement: 16.07.2025 O R D E R PER PENCH: This is an appeal filed by the assessee

GANAPATI BUILDERS LIMITED,BARGARH vs. ITO, BARAGARH WARD, BARGARH, BARGARH

The appeal is allowed for statistical purposes

sections": [ "68", "40(a)(ia)", "69A", "43B", "250", "263", "46A", "29" ], "issues": "Whether the CIT(A) erred in sustaining additions made by the AO, particularly concerning unexplained advances, payments without TDS

SURESH KUMAR SOMANI,MALKANGIRI vs. ASSISTANT COMMISSIONER OF INCOME TAX, BERHAMPUR, BERHAMPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Rajesh Kumarita No.55 /Ctk/2025 Assessment Year: 2017-18 Suresh Kumar Somani…………………………………................……….……Appellant Motu Road, Korukonda B.O, Alur, Malkangiri (Odisha), Odissa - 764045.. [Pan: Acxps8005Q] Vs. Acit, Berhampur………....………..…………………………...……...…..…..Respondent Appearances By: Shri R. B. Doshi, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Singh, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 19, 2025 Date Of Pronouncing The Order : November 21, 2025 Order Per Rajesh Kumar: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 228 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017–18. 2. The appeal has been filed by the assessee with a delay of 228 days. The assessee has filed an affidavit for condonation of the delay. After considering the reasons cited in the affidavit for condonation of delay, we find that

PRAFULLA KUMAR ROUTRAY,BHUBANESWAR vs. ACIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the I.T. Act, 1961 by the Commissioner of Income Tax (Appeals) Kolkata-22 hereinafter referred to as the ‘learned CIT(Appeals)’ dismissing the appeal is not just and legal on the facts and in the circumstances of the case. 2. For that the learned CIT(Appeals) without properly appreciating the facts and submissions of the appellant from

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

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

250. Further Ld. CIT(A) relied upon the\njudgement in case of ed Areca Trust ITA NO 433/Bang/2023 di\n26.07.2023 is not applicable to the present facts of the case\nunder appeal. Therefore we request to set aside the order\npassed by the L.d. CIT(A).\n2.\nFor that, on the facts and circumstance of the case, the Ld.\nCIT

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

250 of the Income Tax Act, 1961 is against law, weight of evidences and probabilities of the case. 2. The appellant being a Public Sector Enterprise spend every year for public purposes as per decision of the Board / State Government for various social development activities. However, IDCO not being a company registered under Companies Act provisions of restrictions on such

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

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

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2014-15 & 2015- 16 dated 24.08.2024, which have been passed against the rectification orders u/s 154 of the Act, dated 19.12.2016. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience

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

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2014-15 & 2015- 16 dated 24.08.2024, which have been passed against the rectification orders u/s 154 of the Act, dated 19.12.2016. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience

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

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

TDS has been given effect in the return of income. Admittedly, penalty proceedings are separate and independent proceedings. The Assessing Officer had a duty to examine the same. The Assessing Officer has not dislodged the submission of the assessee. This being so, on this ground itself, the penalty as levied in respect of addition of Rs.1,04,912/- is liable

ASHOK BRICKS INDUSTRIES PRIVATE LIMITED ,BELPAHAR R S vs. ASST COMMISSIONER OF INCOME TAX , ROURKELA CIRCLE

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 15.01.2025, I.T.A. No.: 182/CTK/2025 Assessment Year: 2018-19 Ashok Bricks Industries Private Limited. which has been passed against the assessment order u/s 143(3) of the Act, dated 17.04.2021. 2. The assessee is in appeal before the Tribunal raising the following grounds