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

TDS) held that the assessee was liable to deduct TDS. It was the submission that as the TDS

M/S. PKM-CRS(JV),BHUBANESWAR vs. ITO,WARD-1, BALASORE, BALASORE

In the result, appeals of the assessee stand partly allowed

Bench: Before Shri George Mathan, Judicialita Nos.58 & 59/Ctk/2023 23 Assessment Years :2009-10 & 2011 10 & 2011-12 M/S.Pkm-Crs Crs (Jv), (Jv), Vs. Income Tax Officer, Ward Income Tax Officer, Ward-1, Azimabad, Balasore Azimabad, Balasore Balasore. Pan/Gir No. Pan/Gir No.Aaaap 7451 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Sunil Mishra/ Shesha Hahdev Das , Ars Revenue By : Shri Kishore Chandra Mohanty, Sr Dr Mohanty, Sr Dr Date Of Hearing : 19/05 5/2023 Date Of Pronouncement : 19/0 /05/2023 O R D E R

TDS had also been done by South Eastern Railway, Kolkata on the JV and JV had also deducted TDS

M/S. PKM-CRS(JV),KHURDA vs. ITO,WARD-1, BALASORE, BALASORE

In the result, appeals of the assessee stand partly allowed

Bench: Before Shri George Mathan, Judicialita Nos.58 & 59/Ctk/2023 23 Assessment Years :2009-10 & 2011 10 & 2011-12 M/S.Pkm-Crs Crs (Jv), (Jv), Vs. Income Tax Officer, Ward Income Tax Officer, Ward-1, Azimabad, Balasore Azimabad, Balasore Balasore. Pan/Gir No. Pan/Gir No.Aaaap 7451 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Sunil Mishra/ Shesha Hahdev Das , Ars Revenue By : Shri Kishore Chandra Mohanty, Sr Dr Mohanty, Sr Dr Date Of Hearing : 19/05 5/2023 Date Of Pronouncement : 19/0 /05/2023 O R D E R

TDS had also been done by South Eastern Railway, Kolkata on the JV and JV had also deducted TDS

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

TDS without appreciating the fact that interest on TDS, not being tax as defined u/s.2(43) of the 1.T Act, 1961 and compensatory

KUNI SAMANTARAY,CUTTACK vs. ITO WARD-2(4), CUTTACK

In the result, both the appeals of the assessee are allowed

TDS of Rs.14,04,068/- would stand restricted to the TDS applicable to the amount of Rs.93,52,180/-. The balance

KUNI SAMANTARAY,CUTTACK vs. ITO WARD-2(4), CUTTACK

In the result, both the appeals of the assessee are allowed

TDS of Rs.14,04,068/- would stand restricted to the TDS applicable to the amount of Rs.93,52,180/-. The balance

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

TDS deducted (h) Date of Payment of TDS 4 10. Please provide the list of sundry debtors and sundry

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 has been deducted. It was the submission that on house rent of Rs.52,000/-, no TDS is called

ABC TRANSCARRIERS(P) LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

TDS, TDS, Limited., 16A, BJB Nagar, Limited., 16A, BJB Nagar, Bhubaneswar Kalpana Area, Bhubaneswar Kalpana Area, Bhubaneswar PAN/GIR

ABC TRANSCARRIERS (P)LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

TDS, TDS, Limited., 16A, BJB Nagar, Limited., 16A, BJB Nagar, Bhubaneswar Kalpana Area, Bhubaneswar Kalpana Area, Bhubaneswar PAN/GIR

ABC TRANSCARRIERS(P)LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

TDS, TDS, Limited., 16A, BJB Nagar, Limited., 16A, BJB Nagar, Bhubaneswar Kalpana Area, Bhubaneswar Kalpana Area, Bhubaneswar PAN/GIR

ABC TRANSCARRIERS (P) LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

TDS, TDS, Limited., 16A, BJB Nagar, Limited., 16A, BJB Nagar, Bhubaneswar Kalpana Area, Bhubaneswar Kalpana Area, Bhubaneswar PAN/GIR

ARCHITECTURE AND ENGINEERING CONSULTANCY SERVICES PRIVATE LIMITED,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 BHUABENSWAR, BHUBANESWAR

TDS vs Rant of Property sis 1948 (For SellerLandlord of Property)\nTotal TDS\nDeposited\nXumber\nTDS Confirate\nDate

CHARANJIT SINGH GREWAL , C/O R K TULI AND ASSOCIATES, CHARTERED ACCOUNTANTS,11/37 OLD RAJINDER NAGAR,OLD RAJINDER NAGAR, NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, ORISSA, CUTTACK ORISSA

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.374/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Charanjit Singh Grewal, Vs The Acit, Central Circle, Cuttack C/O R K Tuli & Associates, Chartered Accountants, 11/37, Old Rajinder Nagar,Delhi-110060 Pan No. : Abvpg 6677 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Maneesh Upnejja & Baldev Raj, Ars राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), Bhubaneswar-2, Dated 28.04.2025 For The Assessment Year 2018-2019. 2. It Was Submitted By The Learned Ar That A Synopsis Has Been Filed Which Is As Follows :- Before The Hon'Ble Itat-Cuttack Bench In The Matter Of : Sh. Charanjit Singh Grewal Pan : Abvpg-6677-K Assessment Year : 2018-19

TDS deducted and deposited has been submitted. The appellant has submitted statement of TDS for FY 2018-19 relevant

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

TDS) ITA No. 140/CTK/2014] has categorically held that the JV cannot be ter v ITO (TDS) its members

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

TDS) ITA No. 140/CTK/2014] has categorically held that the JV cannot be ter v ITO (TDS) its members

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

TDS) ITA No. 140/CTK/2014] has categorically held that the JV cannot be ter v ITO (TDS) its members

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

TDS) ITA No. 140/CTK/2014] has categorically held that the JV cannot be ter v ITO (TDS) its members

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

TDS) ITA No. 140/CTK/2014] has categorically held that the JV cannot be ter v ITO (TDS) its members