SUMANTA KUMAR DAS,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.36/Ctk/2019 (नििाारण वषा / Assessment Year :2011-2012) Sumanta Kumar Das, Vs. Acit, Circle-1(2), Plot No.-Lb-118, Stage-Iv, Bhubaneswar Budheswari, Laxmisagar, Bhubaneswar-751006 स्थायी लेखा सं./Pan No. : Adypd 8979 L (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri K.K.Bal, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 26/11/2019 घोषणा की तािीख/Date Of Pronouncement : 06/12/2019 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 27.10.2015 For The Assessment Year 2011-2012. 2. As Per The Office Note, There Is A Delay Of Three Years Three Months & Five Days In Filing The Appeal Of Assessee. The Assessee Has Filed An Application For Condonation Of Delay Along With Affidavit Stating Therein That Due To Prolonged Illness & Negligence Of The Previous Counsel, He Could Not File The Appeal In Time. On The Other Hand, Ld. Dr Did Not Object To Condone The Delay. We Have Also Gone Through The Said Application Along With The Affidavit Filed By The Assessee Explaining

condone the delay in filing the appeal and the appeal is heard finally. 5. The assessee has raised the following grounds of appeal :- 1. For that the order of the forum below is arbitrary, unjust, illegal and contrary to the evidences available on record, therefore the assessment is liable to be quashed. 2. For that the income has been estimated

DCIT,CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/SD. SRB CONSULTANCY (P) LIMITED, BHUBANESWAR

In the result, appeal of the revenue is dismissed and cross objections of the assessee are partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

House Property. 4. For that when the forums below including the CIT (A) has accepted the vehicles (as reflected in the Fixed Asset Schedule) to be owned by the respondent company 8& failed to bring any material into record pointing any evidence of personal use 8s the depreciation have been allowed on year to year, the present estimated disallowance

SUNIL K EPARI,AMERICA vs. ACIT INTL TAX, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.101/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Sunil K Epari, Vs Acit, International Taxation, 123, Putnam Way Silver Spring Bhubaneswar Mechanicsburg, Foreign, United States Of America Pan No. :Abxpe 7883 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Pranaya Kumar Mishra & Shri Prashant Mishra, Ars राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/12/2025 घोषणा की तारीख/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. Cit(A), Kolkata-22, Dated 28.11.2024 For The Assessment Year 2017-2018. 2. At The Outset, We Found That The Appeal Of The Assessee Is Delayed By 11 Days. In This Regard, The Assessee Has Filed Condonation Of Application Along With Affidavit Stating Sufficient Reasons For Condonation Of Delay, Which Are Not Found To Be False. Ld. Sr. Dr Did Not Object To Condone The Delay. Accordingly, We Condone The Delay Of 11 Days Delay & Proceed To Dispose Off The Appeal. 3. It Was Submitted By The Ld. Ar That Two Additions Are In Dispute. The First Addition Is In Respect Of Cash Deposit Of Rs.15,99,000/- & The Second

condone the delay of 11 days delay and proceed to dispose off the appeal. 3. It was submitted by the ld. AR that two additions are in dispute. The first addition is in respect of cash deposit of Rs.15,99,000/- and the second 2 addition is in respect of source for the purchase of an immovable property for Rs.65

SANGRAM KESHARI SAMANTARAY,BHUBANESWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, BHUBANESWAR

condone the delay of 224 days in filing the present appeal and the appeal is heard on merits. 4. The assessee has raised following grounds of appeal:- 1. That the order passed by the Learned Pr. Commissioner of Income Tax-2, Bhubaneswar u/s 263 of the LT. Act, 1961 is excessive, arbitrary and bad in law. 2. That

KELLA TRADING COMPANY (HUF),KORAPUT vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Kella Kella Trading Trading Company Company Vs. Pr. Cit, Sambalpur Pr. Cit, Sambalpur (Huf), Kella Street, Jeypore, (Huf), Kella Street, Jeypore, Koraput-764001 764001 Pan/Gir No. Pan/Gir No.Aamhk 1172 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Ar P.C.Sethi, Ar Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 15/11 11/2022 Date Of Pronouncement : 15/11 11/2022 O R D E R

condone the delay of 113 days and admit the appeal for hearing. 5. It was submitted by ld AR that the assessee, an HUF had filed its return of income by disclosing the long term capital gains claiming the benefit of deduction u/s.54F of the Act in respect of development agreement entered into by the assessee with builder M/s. Odyssa

HI-TECH ESTATES & PROMOTERS PVT. LTD.,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2013-14

condone the delay of 158 days in filing the appeal and admit the appeal for hearing. APPLICATION FOR ADMISSION OF ADDITIONAL GROUND: 6. Ld A.R. by way of application dated 14.2.2020, sought to raise the following additional ground of appeal: “ “Because that the Pr. CIT-1, Bhubaneswar erred in law as well as in fact by setting aside the assessment

AJAY KUMAR MOHAPATRA,CUTTACK vs. INCOME TAX OFFICER, WARD1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.233/Ctk/2024 (ननधाारण वषा / Assessment Year :2010-2011) Ajay Kumar Mohapatra, Vs Ito, Ward-1(1), Cuttack Prop: M/S Bhabani Motors (India) At:Omp Square,Market Complex Po: College Square, Cuttack Pan No. :Aeqpm 9570 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/07/2024 घोषणा की तारीख/Date Of Pronouncement : 22/07/2024 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 07.11.2022 In Din & Order No.Itba/Nfac/S/250/2022-23/1047066961 (1) For The Assessment Year 2011-2012. 2. As Per The Office Note, There Is A Delay Of 501 Days In Filing The Present Appeal. In This Regard, The Assessee Has Filed An Application Along With Affidavit Stating Therein Sufficient Reasons For Condonation Of Delay, Which Ld. Sr. Dr Did Not Object To It. Looking To The Facts & Circumstances Of The Case & The Reasons Stated By The Assessee In The Affidavit For Delay, We Condone The Delay Of 501 Days In Filing The Present Appeal & Proceed To Dispose Off The Appeal Of The Assessee Finally.

condone the delay of 501 days in filing the present appeal and proceed to dispose off the appeal of the assessee finally. 2 3. It was submitted by the ld. AR that the assessee is an individual deriving income from sale of Auto Spare Parts & House Property

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

condone the delay of 198 days and admit the appeal for adjudication. 5. The sole grievance raised in the grounds of appeal is that the CIT(Exemptions), Hyderabad has passed the revision order u/s.263 of the Act, in a hurriedly manner without providing reasonable opportunity of hearing to the assessee. 6. Facts of the case are that the assessee

DURGA DUTTA SUBUDHI,PURI vs. ITO, WARD PURI

In the result appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.552/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2017-2018) Durga Dutta Subudhi Vs Ito, Ward Puri. Badasankha, Grand Road, Puri Pan No. :Acxps 7943 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Nishanth Rao, B Sr.Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2025 घोषणा की तारीख/Date Of Pronouncement : 15/07/2025

delay of 24 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld AR that the assessee is running a hotel in Puri. The assesee has filed its return of income declaring income from business, however, intimation came to be issued u/s.143

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

condone the delay and admit all the three appeals for adjudication. 4. Since similar and identical issues involved in all the three appeals of the assessees, therefore they are heard altogether and disposed off by this consolidated order en masse. 5. Ld. Assessee‟s Representative (AR) drew our attention towards two paper books of the assessee spread over 475 pages

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

condone the delay and admit all the three appeals for adjudication. 4. Since similar and identical issues involved in all the three appeals of the assessees, therefore they are heard altogether and disposed off by this consolidated order en masse. 5. Ld. Assessee‟s Representative (AR) drew our attention towards two paper books of the assessee spread over 475 pages

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

condone the delay and admit all the three appeals for adjudication. 4. Since similar and identical issues involved in all the three appeals of the assessees, therefore they are heard altogether and disposed off by this consolidated order en masse. 5. Ld. Assessee‟s Representative (AR) drew our attention towards two paper books of the assessee spread over 475 pages

BANDAN MOHANTY,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, BHUBANESWAR

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2017-18 Bandan Mohanty Vs. Dcit, Circle-2(1), Plot-899, Jharpada, Bhubaneswar Bhubaneswar, 751006 Pan/Gir No. Afmpm 7898 D (Appellant) .. ( Respondent) Assessee By : Shri Chitrasen Parida, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr Date Of Hearing : 30/06/2025 Date Of Pronouncement : 30/06/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 22.4.2024 In Appeal No. Cit(A), Bhubaneswar- 1/14864/2019-20 Passed For Assessment Year 2017-18. 2. The Appeal Is Time Barred By 304 Days. The Assessee Has Filed Condonation Petition Dated 28.4.2025 Supported By An Affidavit Stating That The Order Passed By The Ld Cit(A), Nfac Dated 22.4.2024 Was Downloaded P A G E 1 | 5 Assessment Year : 2017-18

condone the delay and admit the appeal for hearing. 4. Brief facts of the case are that the assessee derives income from salary and income from house property

SWASTHYA BIKASH SAMITI SCB MIDICAL COLLEGE HOSPITAL,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee