KANAK BHANJ DEO,BHUBANESWAR vs. ITO, WARD-5(3), BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.21/Ctk/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kanak Bhanj Deo, Vs Ito, Ward-5(3), Bhubaneswar Plot No.2093/3341, Lane-5, Jaydev Vihar, Bhubaneswar, Odisha-751013 Pan No. :Angpb 4721 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri N.R.Biswal, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/07/2024 घोषणा की तारीख/Date Of Pronouncement : 10/07/2024 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 16.11.2023, In Din & Order No.Itba/Nfac/S/250/2023- 24/1058002817(1) For The Assessment Year 2017-2018. 2. Brief Facts Of The Case Are That The Assessee Has Entered Into Joint Development Agreement (Jda) With The Builder On 13.01.2012 & Further Executed A Distribution Agreement On 05.11.2014 According To Which The Land Of The Assessee Was Given To The Developer For Construction Of Multistoried Building & As Per Distribution Agreement, In Consideration The Assessee Is Entitled For 26% Area In The Constructed Building. During The Impugned Year The Assessee Has Got Four Flats Having Total Area Of 4220.23 Sq.Ft. (Including 92.85 Sq.Ft. Additional Area) As The Sale Consideration Being 26% Of The Newly Constructed Building. Out Of The Said

capital gain declared by the assessee by disallowing the deduction claimed u/s.54F of the Act, therefore, the said issue is very

HANUMAN KHEDARIA HUF,ROURKELA vs. ITO WARD 2, ROURKELA, ROURKELA

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Rajesh Kumarassessment Year : 2014-15 Hanuman Khedaria (Huf), Hanuman Khedaria (Huf), Vs. Ito, Ward Ito, Ward-2, Rourkela. C/O. Kadmawala & Co., Ca, C/O. Kadmawala & Co., Ca, Budhram Budhram Oram Oram Market, Market, Kachery Road, Rourkela. Kachery Road, Rourkela. Pan/Gir No. Pan/Gir No. (Appellant) ) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca .R.Sahu, Ca Revenue By : Shri Charan Dass, Sr. Shri Charan Dass, Sr. Dr Date Of Hearing : 01/12 12/2023 Date Of Pronouncement : 01/12 Date Of Pronouncement : 01/12/2023 O R D E R Per Bench

disallowed the assessee’s claim of the loss on account of long term capital loss in respect of the scrips of Shreenath Commercial & Finance Ltd. It was the submission that the profit generated in respect of the long term capital gain

SMT. PURNIMA DAS,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2017-18 Smt. Purnima Das, C/O. Vs. Pr. Cit, Bhubaneswar-1. Biswajit Das, At-9, Budha Nagar, Budheswari, Bhubaneswar. Pan/Gir No.Aazpd0112 B (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 16/02/2023 Date Of Pronouncement : 16/02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit Passed U./S.263 Of The Act, Dated 12.3.2022 In Appeal No. Itba/Rev/F/Reev5/2021-22/10540634159(1) For The Assessment Year 2017-18. 2. Shri P.K.Mishra, Ld Ar Appeared For The Assessee Assisted By Ms.Sugyanee Kuanr & Ms. Simran Samal, Intern From Birla School Of Law (Bgu), Bhubaneswar & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue Assisted By Shri Dharmashoka Panda, Intern From Birla School Of Law (Bgu), Bhubaneswar. 3. It Was Submitted By Ld Ar That The Assessee Is An Individual, Who Is A Professor Of Mathematics At P.N.College, Khurda. The Assessee Had Filed Her Return Of Income For The Relevant Assessment Year On 5.8.2017

capital gains on the sale of flat by the assessee and (iii) in respect of penalty proceedings u/s.271D of the Act on the sale of flat, the consideration of which has been received in cash. It was the submission that the penalty proceedings u/s.271D had been dropped by the Pr. CIT after considering the reply of the assessee. In regard

SANDEEP KUMAR AGARWAL,JAGATPUR vs. ACIT,NFAC, DELHI, CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-15 Sandeep Sandeep Kumar Kumar Agarwal, Agarwal, Vs. Acit, Nfac, Delhi/Cuttack Acit, Nfac, Delhi/Cuttack C/O. Agarwal Spices & C/O. Agarwal Spices & Food Processors Pvt Ltd., Food Processors Pvt Ltd., Jagatpur. Pan/Gir No Pan/Gir No.Aarpa 8064 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Adv Revenue By : Shri Charan Dass, Ld Sr Dr , Ld Sr Dr Date Of Hearing : 28/0 05/2024 Date Of Pronouncement : 28/0 /05/2024 O R D E R Per Bench

disallowed the entire sale consideration to make the addition of Rs.81,41,052/-. It was the submission that the Assessing Officer had further made an addition of commission alleged to have been paid to intermediaries to an extent of Rs.4,07,053/- though no evidence of such expenditure was found nor it was claimed by the assessee

LAXMINARAYAN DASH,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-3(3), BHUBANESWAR, BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.521 /Ctk/2024 Assessment Year : 2016-17 Laxminarayan Das Laxminarayan Das Vs. Income Tax Officer, Ward- Income Tax Officer, Ward Plot No.575-C, C, 3(3), Bhubaneswar Hubaneswar Behera Sahi Nayapali Bhubaneswar, 751012 , 751012 Pan/Gir No. No.Accpd 0726 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Misahra & B.N.Behera B.N.Behera, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 30/12/20 2024 Date Of Pronouncement : 30/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 22/03/2024 In Appeal No.Cit(A),Bhuban Cit(A),Bhubaneswar- 2/10236/2018-19 19 For The Assessment Year 2016-17. 2. Shri B.N.Behera B.N.Behera & P.K.Mishra, Ld Ars Appeared For Appeared For The Assessee & Shri S.C.Mohanty S.C.Mohanty, Sr. Dr Appeared For The Revenue.

disallowances of exemption/deduction claimed u/s.54F of the Act from the net taxable long term capital gain, without examining the explanation

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

capital gains" or under "profits and gains of business or profession", it is essential to know the manner of disclosure of investment/accounting relating to listed shares and securities transactions 3.1.20. Accordingly, the direction was issued in this 'limited scrutiny' to examine whether the investment and income relating to securities transactions are duly disclosed. 3.1.21. The 'limited scrutiny' was never initiated

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2016-17 National National Aluminium Aluminium Vs. Dcit, Circle Dcit, Circle -1(2), Company Limited., Nalco Company Limited., Nalco Bhubaneswar Bhubaneswar Bhawan, Bhawan, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaacn 7449 M (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri Ved Jain, Ca & Shri P. Venugopal Rao, Ca Venugopal Rao, Ca Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023 O R D E R Per Bench

capital gain and details of disallowance claimed u/s. I4A and explain why the same shall not be disallowed keeping in view

RAJAT KUMAR BALIARSINHA,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2020-2021 2021 Rajat Rajat Kumar Kumar Baliarsinha, Baliarsinha, Vs. Dcit, Circle Dcit, Circle-1(1), Nh-5, Manguli, Chowdwar, 5, Manguli, Chowdwar, Cuttack Cuttack-754024 754024 Pan/Gir No Pan/Gir No.Acgpb 0384 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 25/0 07/2024 Date Of Pronouncement : 25/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of Th This Is An Appeal Filed By The Assessee Against The Order Of Th This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 29.2.2024 In Appeal No. In Appeal No. Nfac/2019- 20/10195776 For The Assessment Year 2020-2021. 2. Shri S.K.Sarangi S.K.Sarangi, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. Dr Appeared For The Revenue.

capital gains”. P a g e 5 | 6 Assessment Year : 2020-2021 7. It is also recognized that the Assessing Officer has accepted that the assessee has claimed expenditure of Rs.28,00,000/- towards development of the said land but has denied the expenditure stating the reasons given in para 10 of his order, the disallowance

NIRMALA CHHOTRAY,ROURKELA vs. INCOME TAX OFFICER,WARD-5, ROURKELA

In the result appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.254/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) Nirmala Chhotray, Deogaon, Vs Ito, Ward-5, Rourkela Rourkela, Sundergarh 769004 Pan No. : Aarpc 6461 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K. Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/092025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025

capital gain of Rs.51,39,000/-. It was also the submission that the assesee has also made trading in CCL International Ltd. but no share trading details in respect of that script has been shown by the assesee before the AO. The assessee had subsequently sold the shares of Kailash Auto and had earned the gain of Rs.51

ANUP AGARWAL,ROURKELA vs. INCOME TAX OFFICER, WARD - 1, ROURKELA, ROURKELA

In the result appeal of the assessee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.209/Ctk/2025 (िनधा"रण वष" / Assessment Year : 2015-2016) Anup Agarwal Vs Ito, Ward-1,Rourkela Qr No Tt-9,Civil Township, Rourkela, Sundergarh- 769009 Pan No. : Afvpa 0968 B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Abhijeet Agarwal, Advocate राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 22/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 22/09/2025 आदेश / O R D E R

disallowed the entire investments and the gain and brought to the entire sale consideration of 80,000 shares of Kailash Auto Finance Ltd. as unexplained credit in the hands of the assessee to an extent of 2 Rs.18,32,000/-. It was submission that the issues is now covered by the decision of the coordinate bench of this tribunal

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

capital of the assessee company as the asset would not exist once the lease expires. The option here would be to write off the value of the asset on the extinguishment of the asset being the expiry of the lease. However, considering the fact that the ld A.R. has specifically claimed for the benefit of amortization by applying the principles

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

capital of the assessee company as the asset would not exist once the lease expires. The option here would be to write off the value of the asset on the extinguishment of the asset being the expiry of the lease. However, considering the fact that the ld A.R. has specifically claimed for the benefit of amortization by applying the principles

SHWETA AGARWAL,ROURKELA vs. INCOME TAX OFFICER, WARD-1, ROURKELA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.140/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2015-2016) Shweta Agarwal, Vs Ito, Ward-1, Rourkela O-18, Civil Township, Rourkela Odisha-769004 Pan No. :Auhpa 4567 D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Jaish Joshi, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 01/12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 01/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Addl/Jcit(A)-2, Mumbai, Dated 17.12.2024 For The Assessment Year 2015-2016. 2. It Was Submitted By The Ld. Ar That The Only Issue In The Assessee’S Appeal Is Against The Actin Of The Ld. Cit(A) In Confirming The Disallowance Of The Claim Of The Assessee U/S.10(38) Of The Act In Respect Of 70,000 Shares Of Kailash Auto Sold On 14.11.2015 For A Consideration Of Rs.15,82,745/- & A Claim Of Exemption U/S.10(38) Of The Act To An Extent Of Rs.14,42,732/-. It Was Submitted By The Ld. Ar That The Issue Is Squarely Covered By The Decision Of The Coordinate Bench Of The Tribunal In The Case Of Ridhi Bagaria, Passed In Ita No.76/Ctk/2023, Order Dated 18.05.2023. It Was Also Submitted That Very Same Issue Has Been Upheld By The Hon’Ble

disallowance of the claim of the assessee u/s.10(38) of the Act in respect of 70,000 shares of Kailash Auto sold on 14.11.2015 for a consideration of Rs.15,82,745/- and a claim of exemption u/s.10(38) of the Act to an extent of Rs.14,42,732/-. It was submitted by the ld. AR that the issue is squarely

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

capital gains, if any, from disposal of assets as per Government financial guideline and rules of Government of Maharashtra. The exemption in the CBDT notification dt. 29th March, 2016 is valid for financial years 2015-16 to 2018-19. Considering the facts that the assessee-Board is under complete superintendence, and control of the State Government financially as well

AKBARI CONTINENTAL PRIVATE LIMITED,CUTTACK vs. ITO,WARD-1(1), CUTTACK

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.364/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2018-2019) वष"

disallowance of Rs.6,70,691/- made out of the employees contribution towards EPS and ESI. We find that this issue has already been settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd., vs CIT in Civil Appeal No.2833 of 2016 dated 12.10.2022 in regard to issue of employees contribution to PF and ESI, which

MRUTYUNJAY ROUT,BALASORE vs. ACIT,CIRCLE BALASORE, BALASORE

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathanmember Assessment Year : 2017-18 Mrutyunjay Rout, Prop. M/S. Rout, Prop. M/S. Vs. Acit, Acit, Balasore Balasore Circle, Circle, Sopny Brothers, Bampada, Sopny Brothers, Bampada, Balasore Chhanpur, Balasore Chhanpur, Balasore Pan/Gir No. .Aavpr 0830 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Adv : Shri Natabar Panda, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr , Ld Sr Dr Date Of Hearing : 25/09/20 2024 Date Of Pronouncement : 25/09/2 2024 O R D E R

disallowance of employee’s contribution to PF and ESI, admittedly paid during the relevant assessment year but after the and ESI, admittedly paid during the relevant assessment year but after the and ESI, admittedly paid during the relevant assessment year but after the P a g e 1 | 5 Assessment Year : 2017-18 due date prescribed under the respective

GEETIRANJAN MOHANTY,KALYANI NAGAR, CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK., CUTTACK

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2022-2023 2023 Geeti Ranjan Mohanty, At Geeti Ranjan Mohanty, At- Vs. Income Tax Officer, Ward Income Tax Officer, Ward- Kalyani Kalyani Nagar, Nagar, 1(1), Cuttack 1(1), Cuttack Madhupatana, Cuttack Madhupatana, Cuttack Pan/Gir No. No.Abcpm 1532 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri S.C.Mohanty, S.C.Mohanty, Sr Dr Date Of Hearing : 5/9/ /2024 Date Of Pronouncement : 5/9 /9/2024 O R D E R Per Bench

disallowance of employee’s contribution to PF P a g e 1 | 5 Assessment Year : 2022-23 and ESI, admittedly paid during the relevant assessment year but after the due date prescribed under the respective Act. It was submitted by ld AR that in view of the decision of the Co-ordinate Bench of this Tribunal in the case

RANJEET KUMAR SETH,KULAD, KULAD NALCO NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), BHUBANESWAR, AAYAKAR BHAWAN, RAJSWA VIHAR

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Ranjeet Kumar Seth, Kulad, Ranjeet Kumar Seth, Kulad, Vs. Dcit, Circle 4(1), Dcit, Circle 4(1), Nalco Nagar, Angul. Nalco Nagar, Angul. Bhubaneswar Bhubaneswar Pan/Gir No. No.Ahups 3052 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.C.Jena, Ca K.C.Jena, Ca Revenue By Ue By : Shri Sanjay Kumar, Cit Dr & Shri & Shri S.C.Mohanty, Sr Dr Date Of Hearing : 30/8 8/2024 Date Of Pronouncement : 30/8 /8/2024 O R D E R Per Bench

disallowance of employee’s contribution to PF P a g e 1 | 5 Assessment Year : 2018-19 and ESI, admittedly paid during the relevant assessment year but after the due date prescribed under the respective Act. It was submitted by ld AR that in view of the decision of the Co-ordinate Bench of this Tribunal in the case