JITENDRA PATRA,BHUBANESWAR vs. DCIT, CIRCLE- 1(1), BHUBANESWAR

In the result, both appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.458/Ctk/2025 आयकर अपील सं/Ita No.459/Ctk/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Jitendra Patra Vs Dcit, Circle-1(1), Bhubaneswar Zone-A, S-3/9, Mancheswar Industrial Estate, Bhubaneswar, 751010 Pan No. : Aaspp 9357 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Sarangi, Ca रधजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025 आदेश / O R D E R Per Bench :

delay of 397 days in quantum appeal and 366 days in penalty appeal are condoned and both appeals of the assessee are admitted for hearing. 3. It was submitted by the ld. AR that notice u/s.148A(b) has been issued by the AO and the date for response has been given on 16.03.22. The copy of the notice u/s.148A

JITENDRA PATRA,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.458/Ctk/2025 आयकर अपील सं/Ita No.459/Ctk/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Jitendra Patra Vs Dcit, Circle-1(1), Bhubaneswar Zone-A, S-3/9, Mancheswar Industrial Estate, Bhubaneswar, 751010 Pan No. : Aaspp 9357 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Sarangi, Ca रधजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025 आदेश / O R D E R Per Bench :

delay of 397 days in quantum appeal and 366 days in penalty appeal are condoned and both appeals of the assessee are admitted for hearing. 3. It was submitted by the ld. AR that notice u/s.148A(b) has been issued by the AO and the date for response has been given on 16.03.22. The copy of the notice u/s.148A

S.B. COMBINE,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

delay in filing the appeals before the ld CIT(A) be condoned and matter be restored to his file for readjudication after hearing the assessee. 3. Further, it is submitted by the ld AR that the reassessment order is barred by limitation as the reassessment relates to A.Y. 2015-16 and 148 notice was issued on 1.4.2021 without complying

S.B. COMBINE,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

delay in filing the appeals before the ld CIT(A) be condoned and matter be restored to his file for readjudication after hearing the assessee. 3. Further, it is submitted by the ld AR that the reassessment order is barred by limitation as the reassessment relates to A.Y. 2015-16 and 148 notice was issued on 1.4.2021 without complying

INCOME TAX OFFICER, WARD-1, JHARSUGUDA, AAYAKAR BHAWAN, JHARSUGUDA vs. HIRAKHAND TRANSPORT AND MULTI PURPOSE CO-OPERATIVE SOCIETY LTD., BRAJARAJ NAGAR

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 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 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

148A(b) dated 02.06.2022 demonstrates acceptance of the case by the department being not a fit case to proceed further and hence no order u/s 147 was issued. Keeping the order u/s 147 alive which has become infructuous, is bad in law. 10. For that provisions of section 40A(2)(b) are not applicable to cooperative societies

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, INCOME TAX DEPARTMENT vs. RAJENDRA PRASAD GUPTA, ROURKELA

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2013-14 Asst. Asst. Commissioner Commissioner Of Of Vs. Rajendra Rajendra Prasad Prasad Gupta, Gupta, Income Tax, Central Cir Income Tax, Central Circle, 1/15, 1/15, Civil Civil Township, Township, Sambalpur Rourkela-769004 769004 Pan/Gir No. No.Abdpg 9284 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri Firoze Andhyarujina, Nikhil Jangid & Sudarshan Firoze Andhyarujina, Nikhil Jangid & Sudarshan Padhi, Advs Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 19/9/202 24 Date Of Pronouncement : 19/9/20 024 O R D E R Per Bench

148A of the Act as inserted by Finance Act, 2021 in accordance with the law laid down by Hon’ble Supreme Court by its order dated 04.05.2022 in Union of India v. Ashish Agarwal case (2022 SSC Online SC 543). In view of the specific provisions of section 153(6) of the Act, all the cases reopened u/s 147/148