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

condonation of delay for not filing of its return of income within the statutory time limit, before the CBDT u/s 119(2)(b) of Income Tax Act, which has expressed provision for admission of claim of any exemption after the expiry of the period specified in the Income Tax Act. 2.4.2 In view of the above, it is humbly submitted

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL 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

LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

In the result, appeal of the assessee is allowed with the directions

10 11. Now the next issue came up for our consideration is with regard to the limitation in submitting the report by valuation officer to the AO. For this before taking resort to the provisions of General Clauses Act or Limitation Act, we have to examine whether any time limit is provided under any other section of Income

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 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 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

delay in filing the present appeal is hereby condoned and the appeal is heard finally. 5. The assessee has raised following grounds of appeal :- 1. That, the assessment order U/s 143(3) read with 144B and U/s. 250 of the Income Tax Act, 1961 is against law, weight of evidences and probabilities of the case. 2. The appellant being

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

section 151 of the Act.” 5. Accordingly notices were issued to the assessee to which the assessee responded to the same and furnished the submission on various dates. After considering the submission of the assessee, the AO made addition of Rs.3,02,93,425/- by stating as under:- 3. Addition u/s.69A of the Act:. 3.1. In this case

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

HEMANT KUMAR MAJHI,KONGARA vs. ITO, JEYPORE WARD, JEYPORE

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

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

37 years, S/o Sri Mahadev Majhi Peramanent Resident of Kongra Nabarangpur, PO/PS- Nabarangpur in the District of Nabarangpur do here by solemnly affirm and state as under-That I am the Deponent in this Affidavit and well acquainted with the facts of this Affidavit. That I was suffering from disease hence I could not file the appeal before the income

M/S. GORAKHNATH CONSTRUCTION PVT. LTD.,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.235 & 236/Ctk/20 /Ctk/2023 Assessment Years : 2013-14 & 2014 14 & 2014-15 Gorakhnath Gorakhnath Construction Construction Vs. Dcit, Circle, Rourkela Dcit, Circle, Rourkela Pvt.Ltd., E-42, 42, Koel Koel Nagar, Nagar, Rourkela Pan/Gir No Pan/Gir No.Aabcg 4382 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench

condone the delay of days and days and admit the appeals for hearing. 4. The common issue taken in both the appeals is in regard to disallowance of PF & ESIC contributions to the extent of Rs.12,27,689/- and Rs.1,93,618/- totaling to Rs.14,21,307/- for the assessment year 2013-14 and Rs.6,37,793/- and Rs.1

M/S. GORAKHNATH CONSTRUCTION PVT. LTD.,ROURKELA vs. ACIT, ROURKELA CIRCLE, ROURKELA

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.235 & 236/Ctk/20 /Ctk/2023 Assessment Years : 2013-14 & 2014 14 & 2014-15 Gorakhnath Gorakhnath Construction Construction Vs. Dcit, Circle, Rourkela Dcit, Circle, Rourkela Pvt.Ltd., E-42, 42, Koel Koel Nagar, Nagar, Rourkela Pan/Gir No Pan/Gir No.Aabcg 4382 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench

condone the delay of days and days and admit the appeals for hearing. 4. The common issue taken in both the appeals is in regard to disallowance of PF & ESIC contributions to the extent of Rs.12,27,689/- and Rs.1,93,618/- totaling to Rs.14,21,307/- for the assessment year 2013-14 and Rs.6,37,793/- and Rs.1

ASHA DIDWANIA,BHADRAK vs. THE INCOME TAX OFFICER, BHADRAK WARD, BHADRAK, BHADRAK

In the result, appeal of the assessee is allowed

delay of 372 days in filing the appeal\nby the assessee is condoned and the appeal of the assessee is admitted\nfor hearing.\n3.\nIt was submitted by the Id.AR that the assessment year under\nconsideration is A.Y.2013-2014. It was the submission that the issue is\nnow squarely covered by the decision of the coordinate bench of the\nTribunal

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"

37 of the Income Tax Act (the “Act”)? (ii) Whether the Tribunal is right in its order/ direction to exclude the profit on sale of two estates from computing book profit for the purpose of Section 115JB as agricultural income?; and, whether 8 rubber income being partially taxable should not capital gain be viewed and decided similarly? The first question

ABHIMANYU SAHU,BUXIPALLI vs. PCIT-1,, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Abhimanyu Sahu, Buxipalli, Abhimanyu Sahu, Buxipalli, Vs. Pr. Cit-1, Gopalpur On Sea. Gopalpur On Sea. Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aokps 4011 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.N.Dave, Ca P.N.Dave, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 24 /0 03/2023 Date Of Pronouncement : 24 /0 /03/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Against The Order Passed U/S 263 Of The Act 263 Of The Act Of The Ld Pr. Cit, Bhubaneswar-1 Dated Dated 10.3.2021 In Appeal No. Itba/Rev/ V/F/Rev5/2020-21/1031385941(1) For The Assessment Year For The Assessment Year 2016-17. 2. Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue. M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue. M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue.

condone the delay of 296 days in filing the appeal by the assessee and admit the appeal for adjudication. 4. It was submitted by ld AR that the original assessment came to be completed u/s.143(3) of the Act on 27.12.2018. The assessment was a ‘Limited Scrutiny assessment’ and in the assessment of ‘limited scrutiny’ the issue was whether contract

KENDRAPARA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. PR.COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.163/Ctk/2020 (ननधाारण वषा / Assessment Year :2015-2016) Kendrapara Urban Co-Operative Vs Pr.Cit, Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara-754211 Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 30/01/2023 घोषणा की तारीख/Date Of Pronouncement : 30/01/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Dated 24.03.2020, Passed In Din & Order No.Itba/Com/F/17/2019-20/1026884702(1) For The Assessment Year 2015-2016. 2. The Appeal Of The Assessee Is Barred By 8 Days. The Assessee Through Its Secretary Has Filed An Application Dated 13.07.2020 Stating Therein Sufficient Reasons For Condonation Of Delay, To Which Ld. Cit-Dr Did Not Object. In View Of The Above, Delay Of 8 Days In Filing The Present Appeal Is Condoned & The Appeal Of The Assessee Is Heard Finally. 3. It Was Submitted By The Ld. Ar That The Original Assessment In The Case Of The Assessee Was Completed U/S.143(3) Of The Act On 20.11.2017. It Was The Submission That The Assessment Was A Limited Scrutiny

delay of 8 days in filing the present appeal is condoned and the appeal of the assessee is heard finally. 3. It was submitted by the ld. AR that the original assessment in the case of the assessee was completed u/s.143(3) of the Act on 20.11.2017. It was the submission that the assessment was a limited scrutiny 2 assessment

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated 10

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated 10

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated 10