SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD, BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature

BASUDEV SWAIN,ROURKELA vs. ASSISTANT COMMISSIONER OF INCOME TAX, ROURKELA

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita No.662 & 697/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2014-15 & 2015-16) Basudev Swain, Hig- B 110, Vs Acit, Rourkela Phase-Iii, Kalinga Vihar, Chhend Colony, Rourkela-769015 Pan No. : Aygps 2479 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Rakesh Ray Mohapatra, Ar राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

nature. We have given our thoughtful consideration to the reasons given by the ld.CIT(A) to dismiss the appeals on technical grounds and arguments advanced by the ld.AR for the assessee and we ourselves do not subscribe to the reasons given by the CIT(A) to dismiss the appeal without discussing the issues on merits because the assessee has explained

BASUDEV SWAIN,ROURKELA vs. ASSISTANT COMMISSIONER OF INCOME TAX, ROURKELA

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita No.662 & 697/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2014-15 & 2015-16) Basudev Swain, Hig- B 110, Vs Acit, Rourkela Phase-Iii, Kalinga Vihar, Chhend Colony, Rourkela-769015 Pan No. : Aygps 2479 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Rakesh Ray Mohapatra, Ar राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

nature. We have given our thoughtful consideration to the reasons given by the ld.CIT(A) to dismiss the appeals on technical grounds and arguments advanced by the ld.AR for the assessee and we ourselves do not subscribe to the reasons given by the CIT(A) to dismiss the appeal without discussing the issues on merits because the assessee has explained

KAPILDEV DUBEY,MAYURBHANJ vs. INCOME TAX OFFICER WARD-2,BARIPADA, MAYURBHANJ

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

natural justice is not sustainable in the eye of law, hence needs to be quashed in the interest of justice. 2. For that, learned CIT(A) has committed gross error of law as well as of fact in confirming the addition of deposit of old SBNs of Rs.14,76,500.00, made by the learned A.O., treating it as unexplained money

WOMEN ORGANISATION FOR SOCIO CULTURAL AWARNESS,KEONJHAR vs. ITO,EXEMPTIONS, CUTTACK

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

natural justice if the delay in filing this appeal is not condoned. Hence, this humble petition before the Hon'ble Tribunal

SUBRAT TARAI,ROURKELA vs. ITO WARD 3, ROURKELA

In the result, appeals appeals of the assessee are allowed for statistical\npurpose

delay in filing appeals should be condoned and the matters restored to the CIT(A) for fresh adjudication on merits."}} on merits, considering the principles of natural justice

TAPAN KUMAR SETHY,CUTTACK vs. ITO, WARD-2(4), CUTTACK

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2017-18 Tapan Kumar Sethy Vs. Ito, Ward-2(4), Purighat Road, Telenga Bazar , Cuttack Cuttack- 753009 Pan/Gir No. Blzps 1048 F (Appellant) .. ( Respondent) Assessee By : Shri Sudhanshu Kr Das, Ar Revenue By : Shri Prateek Kr Mishra, Sr. Dr Date Of Hearing : 02 /07/2025 Date Of Pronouncement : 02 /07/2025 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 15/06/2022 In Appeal No.Cit(A), Cuttack/10917/2019-20 Passed For Assessment Year 2017-18. 2. The Appeal Is Time Barred By 952 Days. The Assessee Has Filed Condonation Petition Dated 7.4.2025 Supported With Affidavit Stating The Reasons That Due To Serious Illness Of The Assessee’S Mother & Change Of P A G E 1 | 5 Assessment Year : 2017-18

justice and even after sufficient cause has been shown the party is not entitled to condonation of delay, as a matter of right. If sufficient cause is shown then Tribunal has to enquire, whether in its discretion, it should condone the delay, consideration of bona fides or due diligence is always material. Since all other circumstances are also

MR. NARENDRA KUMA RBAL,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, KEONJHAR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

justice. It must be remembered that in every case of delay, there can be some lapse of the litigant concerned. That alone is not enough to turn down the plea and to shut the doors against him. If explanation does not smack of mala fide or I.T.A. No.: 178/CTK/2025 Assessment Year: 2011-12 Mr. Narendra Kumar Bal. does

PRAMOD KUMAR SAHOO,KEONJHAR vs. ITO,KEONJHAR WARD, , KEONJHAR

In the result, appeal filed by the assessee is dismissed

Bench: The Ld. Ao There Was Absolutely No Response To Notices Fixing The Dates For Hearing After The Proceedings Had Been Initiated U/S 147 Of The Act. Thereafter, The Ld. Ao Proceeded To Add Rs. 12,00,000/- On Account Of Expenditure From Unknown Sources Incurred In The Marriage Ceremony Of The Assesses Daughter.

nature and it has been mentioned that the proprietary cement business apparently continued during this period. The Ld. CIT(A) has also mentioned that the medical report submitted before him related to a period from July 2018 onwards and that there is no medical report for the period December, 2014 to June 2018. In this manner

PRADEEP PATI,KENDUJHAR vs. ITO,WARD, KENDUJHAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.540 /Ctk/2024 Assessment Year : 2021-22 Pradeep Pati Vs. Income Tax Officer, Income Tax Officer, Brahmanagaon College Road, Brahmanagaon College Road, Keonjhar Keonjhargarh H. O Kendujahar Onjhargarh H. O Kendujahar Town Kendujhar 758001 Kendujhar 758001 Pan/Gir No.Amaapp 8010 D Amaapp 8010 D (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty , Adv , Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 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 18/11/2024 In Appeal No. In Appeal No. Nfac/2020- 21/10251602 For The Ass For The Assessment Year 2021-22. 2. Shri P.R.Mohaty, P.R.Mohaty, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

natural justice and tantamount to tyranny and travesty of justice. 3. For that, the addition of Rs.1,47,93,800/- to the total income towards unexplained money added U/s 69A of the I.T. Act amounting to Rs.39,00,000/-, an amount of Rs.71,40,000/- as STCG and an amount of Rs.35,00,000/- towards unexplained term deposit deserves

KARANI DAN CHANDAK,JAJPUR ROAD vs. AO, NFAC, DELHI

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

Bench: Shri Rajpal Yadav & Shri R.K.Pandaassessment Year : 2017-18 Karani Dan Chandak, Prop. M/S. Vs. Addl.Joint/Dy.Asst.Commssioner Chandan Zarda Store, Jajpur Of Income Tax, Nfac, Delhi Road, Jajpur Pan/Gir No.Aeppc 8155 H (Appellant) .. ( Respondent) Assessee By : Shri S.C.Bhadra, Ca Revenue By : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 17/05/2024 Date Of Pronouncement : 17/05/2024 O R D E R Per R.K.Panda

nature and source of such sums deposited in its bank account during the year under consideration. the sum so deposited is required to be treated as unexplained cash credits u/s. 69A of the Act in absence of its verification. P a g e 3 | 7 Assessment Year : 2017-18 3.2 In view of the above, the amount of Rs.3

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

condonation of delay. As such, both the orders P a g e 5 | 11 ITA Nos.22 to 32, 35 & 57/CTK/2025 therefore, the order passed by the ld CIT(A) and the AO was made on gross violation of principles of natural justice

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

condonation of delay. As such, both the orders P a g e 5 | 11 ITA Nos.22 to 32, 35 & 57/CTK/2025 therefore, the order passed by the ld CIT(A) and the AO was made on gross violation of principles of natural justice

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

condonation of delay. As such, both the orders P a g e 5 | 11 ITA Nos.22 to 32, 35 & 57/CTK/2025 therefore, the order passed by the ld CIT(A) and the AO was made on gross violation of principles of natural justice

PRATAP CHANDRA SAHOO,JAJPUE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

condonation of delay. As such, both the orders P a g e 5 | 11 ITA Nos.22 to 32, 35 & 57/CTK/2025 therefore, the order passed by the ld CIT(A) and the AO was made on gross violation of principles of natural justice

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

condonation of delay. As such, both the orders P a g e 5 | 11 ITA Nos.22 to 32, 35 & 57/CTK/2025 therefore, the order passed by the ld CIT(A) and the AO was made on gross violation of principles of natural justice