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

JM MINING AND TRADING PVT. LTD.,TULSIPUR, CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK, AAYAKAR BHAWAN, SHELTER CHOWK, CUTTACK

In the result, appeals of the assessee stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.36 & 37/Ctk/2024 24 Assessment Years : 2010-11 & 2011 11 & 2011-12 Jm Mining & Trading Pvt Jm Mining & Trading Pvt Vs. Acit, Circle Acit, Circle-2(1), Ltd., Ltd., At At-Madhusudan Cuttack Avenue, Tulsipur, Cuttack Avenue, Tulsipur, Cuttack Pan/Gir No Pan/Gir No.Aabcj 2946 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 23/0 07/2024 Date Of Pronouncement : 23/0 /07/2024 O R D E R Per Bench

10 | 16 ITA Nos.36 & 37/CTK/2024 Assessment Years : 2010-11 & 2011-12 ITA No.1153/Chny/2019 for A.Y. 2013-14 order dated 2.1.2020, wherein, in paras 6 to 9, the Co-ordinate Bench has held as follows: “6. The assessee admittedly filed the appeal manually / in paper form within the period of limitation before the CIT(Appeals) under Section 246A

JM MINING AND TRADING PVT. LTD,TULSIPUR, CUTTACK vs. A.C.I.T CIRCLE2(1), CUTTACK CIRCLE, CUTTACK, AAYAKAR BHAWAN, SHELTER CHOWK

In the result, appeals of the assessee stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.36 & 37/Ctk/2024 24 Assessment Years : 2010-11 & 2011 11 & 2011-12 Jm Mining & Trading Pvt Jm Mining & Trading Pvt Vs. Acit, Circle Acit, Circle-2(1), Ltd., Ltd., At At-Madhusudan Cuttack Avenue, Tulsipur, Cuttack Avenue, Tulsipur, Cuttack Pan/Gir No Pan/Gir No.Aabcj 2946 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 23/0 07/2024 Date Of Pronouncement : 23/0 /07/2024 O R D E R Per Bench

10 | 16 ITA Nos.36 & 37/CTK/2024 Assessment Years : 2010-11 & 2011-12 ITA No.1153/Chny/2019 for A.Y. 2013-14 order dated 2.1.2020, wherein, in paras 6 to 9, the Co-ordinate Bench has held as follows: “6. The assessee admittedly filed the appeal manually / in paper form within the period of limitation before the CIT(Appeals) under Section 246A

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBNUTORS (P) LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST.CIT,CENTRAL CIRCLE, AAYAKAR BHAWAN,SHELTER SQUARE,

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST,CIT, CENTRAL CIRCLE , AAYAKAR BHAWAN

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

45,127.00, being not proper and correct in the eye of law as well as of fact, is not sustainable in the eye of law, hence needs to be deleted in the interest of justice. P a g e 3 | 10 ITA Nos.555 to 561/CTK/2024 Assessment Years : 2020-21, 2019-20 4. For that, while accepting purchases, sales

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

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

SIBASANKAR SAHU,- DEOGARH vs. PCIT, , SAMBALPUR.

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.217/Ctk/2022 (ननधाारण वषा / Assessment Year : 2017-2018) Sibasankar Sahu, Vs Pr.Cit, Sambalpur Arnapurna Store, At: Bania Sahi, Po/Ps: Deogarh Dist-Deogarh-768108 Pan No. :Apeps 1706 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/10/2023 घोषणा की तारीख/Date Of Pronouncement : 09/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Dated 18.03.2022, Passed In Itba/Rev/F/Rev5/2021-22/1041011837(1) For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That The Appeal Filed By The Assessee Is Delayed By 199 Days. It Was The Submission That The Delay Was On Account Of Medical Treatment Of The Assessee’S Father & Assessee’S Wife. It Was The Submission That The Assessee Is An Individual Engaged In Trading Of Potatoes, Onion & Garlic In The Remote Area Of The District Of Deogarh, Odisha. It Was The Submission That The Assessee Was Not Well- Versed In Taxation Issues & On Account Of The Medical Treatment Of The 2 Assessee’S Father As Also The Assessee’S Wife, The Assessee Could Not File

delay in filing the appeal is condoned and the appeal is disposed off on merits. 3. On merits, it was the submission that the ld. AR that the original assessment order in the case of the assessee came to be completed u/s.144 of the Act on 30.12.2019, wherein the AO had estimated the income of the assessee

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