M/S. PRAMOD KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PASUPATI BREEDING FARM PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

TRISHNA REAL ESTATE PVT. LTD.,BHUBANESWAR vs. DCIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, the appeals filed by the assessee are allowed for

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

condone the delay of 138 days in filing the appeals before the Tribunal and admit the appeals for hearing. 3. Since the facts and issue are common in all these appeals, for the sake of convenience, we take up the appeal for the assessment year 2007- 08 in ITA n.156/ctk/2017 for our adjudication and the decision will apply mutatis-mutandis

PASUPATI FEEDS,CUTTACK vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

seizure the SAP (R3) software was under installation. Software installer OASYS & PACECOM are also cross examined by IT Authorities and they have admitted that there are test data entries in that location which should be reversed. An affidavit dated 22/01/2014 given by Sri Pradipta Mohanty, Chairman of M/s. OASYS Tech Solution Pvt. Ltd. mentioning that for testing purpose

PASUPATI FEEDS,CUTTACK vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

seizure the SAP (R3) software was under installation. Software installer OASYS & PACECOM are also cross examined by IT Authorities and they have admitted that there are test data entries in that location which should be reversed. An affidavit dated 22/01/2014 given by Sri Pradipta Mohanty, Chairman of M/s. OASYS Tech Solution Pvt. Ltd. mentioning that for testing purpose

ORISSA CRICKET ASSOCIATION,CUTTACK vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaorissa Cricket Association, Barabati Statidum, Cuttack Pan No.Aaaao 0319 F …………….. Assessee Versus Acit (Exemptions), Bhubaneswar ………………Revenue

condone the delay of 210 days in filing the present appeal and the appeal is heard finally. 3. It was submitted by the ld. AR that there was a search & seizure

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

Delay condoned. We have perused the review petition and find that the tax effect in this case is above Rs.1 crore, that is, Rs.6,59,27,298/-. Ordinarily, therefore, we would have recalled our order dated 17th September, 2018, since the order was passed only on the basis that the tax effect in this case is less than Rs.1 crore

SMT. MAMTA SHARMA,BARGARH vs. PRINCIPAL CIT (CENTRAL) , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

condone the delay and admit the appeal for adjudication. 5. The assessee has raised the revised corrected grounds of appeal, which read as under; “1. For that, impugned order passed U/s.263 of the Act is without jurisdiction and without the authority of law, as the conditions for initiation of 263 proceedings are not fulfilled, as such, the impugned

ACIT, CIRCLE-1(1), BHUBANESWAR vs. HI TECH ESTATES & PROMOTERS PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

seizure operation on the premises of the assessee on 30.09.2005. The original assessment was completed u/s 153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction

ACIT, CIRCLE-1(1), BHUBANESWAR vs. HI TECH ESTATES & PROMOTERS PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

seizure operation on the premises of the assessee on 30.09.2005. The original assessment was completed u/s 153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction

ACIT, CIRCLE-1(1), BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

seizure operation on the premises of the assessee on 30.09.2005. The original assessment was completed u/s 153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction

ACIT, CIRCLE-1(1), BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

seizure operation on the premises of the assessee on 30.09.2005. The original assessment was completed u/s 153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction

ACIT, CIRCLE-1(1), BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

seizure operation on the premises of the assessee on 30.09.2005. The original assessment was completed u/s 153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction