M/S. BARIPADA URBAN COOPERATIVE BANK LTD.,BARIPADA vs. ACIT, BALASORE CIRCLE, BALASORE., BALASORE

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010 Baripada Urban Co-Operative Vs. Acit, Balasore Circle, Bank Ltd., At: Roxy Road, Balasore. Baripada Pan/Gir No. Aabat 2673 C (Appellant) .. ( Respondent)

condone the delay of 179 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. The assessee has filed additional grounds of appeal on 4.1.2016: ”1. For that notice u/s.143(2), neither was issued nor served on the appellant which is required in the statute and in absence of such notice, assessment made and orders

BHUBANESWAR DEVELOPMENT AUTHORITY,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadalebhubaneswar Development Vs. Cit, Bhubaneswar. Authority, Akash Shova Building, Sachivalaya Marg, Bhubaneswar. Pan/Gir No. Aaalb 0073 G (Appellant) .. ( Respondent)

condonation of delay. On this ground, the petition of the assessee is also being rejected for the same is beyond the purview of the I.T. Act, 1961. 3. Vide the same petition dt. 06.12.2012, the applicant cited the objects as envisaged u/s 77 of the ODA Act, 1982 and also a brief account of its activities so far conducted

DCIT,CIRCLE1(1), CUTTACK vs. M/S. SATYAM CASTING (P) LIMITED, GOPALPUR

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year: 2016-17 Dcit, Circle Dcit, Circle-1(1), Vs M/S. Satyam Casting Pvt M/S. Satyam Casting Pvt Aayakar Aayakar Bhavan, Bhavan, Shelter Shelter Ltd., At./Po: Plot No.A Ltd., At./Po: Plot No.A-2, Square, Cuttack Square, Cuttack Choudwar, Industrial Estate, Choudwar, Industrial Estate, Gopalpur, Cuttack Gopalpur, Cuttack Pan/Gir No Pan/Gir No.Aafcs 1536 H (Appellant) ) .. ( Respondent Respondent) C.O.No.19/Ctk/2021 (In Ita No.28/Ctk/2021): A.Y. 2016 No.28/Ctk/2021): A.Y. 2016-17 M/S. Satyam Casting Pvt M/S. Satyam Casting Pvt Vs Dcit, Circle Dcit, Circle-1(1), Ltd., At./Po: Plot No.A Ltd., At./Po: Plot No.A-2, Aayakar Aayakar Bhavan, Bhavan, Shelter Shelter Choudwar, Industrial Estate, Choudwar, Industrial Estate, Square, Cuttack Square, Cuttack Gopalpur, Cuttack Gopalpur, Cuttack Pan/Gir No Pan/Gir No.Aafcs 1536 H (Cross Objector) Cross Objector) .. ( Appellant) Appellant)

condone the delay of 111 days and admit the appeal for adjudication. 5. In revenue’s appeal, ld CIT DR submitted that the assessee is a company which is engaged in the business of manufacturing of steel. It was the submission that the total sales of the assessee during the year was Rs.31.17 crores and the income from Derivatives

M/S. MAHASAKTI FOUNDATION,KALAHANDI vs. ACIT, SAMBALPUR

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

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

condonation of delay in seeking registration was not available. This clearly goes to prove that the first proviso to section 12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

BALADEB MOHAPATRA,JAGATSINGHPUR vs. ITO, WARD-1, PARADEEP

In the result, appeal of assessee is dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.344/Ctk/2016 (नििाारण वषा / Assessment Year :2011-2012) Shri Baladeb Mohapatra, Vs. Ito, Ward-1, Paradeep Pahana, Pankapal, Jagatsinghpur Pan No. : Akhpm 1731 F (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Sunil Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka,Dr सुनवाई की तािीख / Date Of Hearing : 17/07/2020 घोषणा की तािीख/Date Of Pronouncement : 31/07/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed This Appeal Against The Order Of Cit(A), Cuttack, Dated 20.06.2016 For The A.Y.2011-2012. 2. This Appeal Was Already Disposed Off By This Tribunal Vide Order Dated 31.08.2017. Thereafter The Assessee Preferred An Appeal Before The Hon’Ble Jurisdictional High Court, Which Was Registered As Income Tax Appeal No.51/2017 & The Hon’Ble High Court Vide Order Dated 06.02.2019 Has Directed The Tribunal To Decide The Review Petition To Be Filed By The Assessee As Expeditiously As Possible, Preferably Within A Period Of Four Months From The Date Of Filing Of Such Review Petition. Accordingly, The Assessee Filed A Miscellaneous Application Before The Tribunal & The Tribunal Accepting The Contention Of The Assessee & 2 With A Compliance To The Order Of The Hon’Ble High Court, Stated Supra

condonation of delay while considering the review by the Tribunal. 6. Original copy of the impugned order may be returned to the appellant substituting attested photocopies thereof. 7. With the above observation/direction, the appeal stands disposed of. All connected Misc. Cases/I.As. are disposed of accordingly. Urgent certified copy of this order be granted on proper application