JEEVAN KALYANA SADHANA KENDRA,KOLKATA vs. INCOME TAX OFFICER, EXEMPTION, SAMBALPUR

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

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

Section 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent year. Applying the said circular the learned Tribunal affirmed the order passed by the CIT (Appeals

SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR

In the result appeal of the assessee in ITA No

Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)

condone the delay . It is already conceded by ld. Sr. Advocate representing assessee that the assessee does not have any case on the merits of the issue raised by ld. PCIT in his revisionary order dated 18.03.2021 passed u/s 263 of the 1961 Act. The only surving issue before me is the limitation for invoking the provisions of Section

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

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

condone the delay in filing of Form 10 under section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

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

condone the delay in filing of Form 10 under section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim

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

17) for the assessment years 2010-11 and 2011 11 and 2011-12, respectively. P a g e 1 | 16 ITA Nos.36 & 37/CTK/2024 Assessment Years : 2010-11 & 2011-12 2. Shri Sandeep Kumar Jena, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the assessment

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

17) for the assessment years 2010-11 and 2011 11 and 2011-12, respectively. P a g e 1 | 16 ITA Nos.36 & 37/CTK/2024 Assessment Years : 2010-11 & 2011-12 2. Shri Sandeep Kumar Jena, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the assessment

M/S. NALCO MINES EMPLOYEES UNION,KORAPUT vs. PR.CIT-1, SAMBALPUR

In the result, appeal of the assessee is disposed off with the directions to the competent authority –ld

Bench: S/Shri Chandra Mohan Garg & Manish Boradassessment Years: 2012-13 To 2017-18 Shri Pramod Kumar Moharana, Vs. Pr. Cit-1, Bhubaneswar.Of Nalco Mines Employees‟ Union, At: D-9, Sector-1, Nalco Township, Damanjodi,Dist: Koraput Pan/Gir No.Aclpm 0589 M (Appellant) .. ( Respondent) Assessee By : Shri Basudev Panda, Sr. Advocate Revenue By : Shri S.C.Mohanty Addl. Cit (Dr) Date Of Hearing : 27 /10/ 2021 Date Of Pronouncement : 23/12/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order U/S.119(2)(B) Of The Income Tax Act, 1961 Of The Pr. Cit(A)-1, Bhubaneswar For The Assessment Years 2012-13 To 2017-18. Application Of Applicant/Assessee For Condonation Of Delay :- 2. Ld. Senior Counsel On Application Dated 28.03.2021 Submitted That The Hon‟Ble High Court Of Orissa Was Pleased To Direct To File Appeal Before The Tribunal For Adjudication & The Matter Was Disposed Of Vide W.P.(C) No.24445/2020, Dated 05.01.2021 & I.A.No.250/2021 Vide Dated 17.03.2021 For Consideration Of Explanation Of Assessee For The Delay In P A G E 1 | 20 Assessment Years: 2012-13 To 2017-18

condonation of delay and separately furnished to be allowed in toto. I. For that the issue regarding population of the particular place since was already considered by competent authorities were accepted by the Hon'ble Tribunal as well as the Hon'ble Court and further scrutiny and review of the matter is beyond of the jurisdiction and competency

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in filing of appeals before the ld CIT(A) and restore the matter back to the file of Assessing Officer for re-adjudication. 16. As the assessee had not cooperated during the assessment proceedings as well as during the first appellate

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

condoning the delay in filing of the appeal and thereby sustaining the addition of Rs.3,02,93,425/- made by the AO u/s.69A of the Act being unexplained cash deposit in the bank account during the year. 4. Facts of the case, in brief, are that the assessee is an individual and filed his return of income for the impugned

SANGRAM KESHARI SAMANTARAY,BHUBANESWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, BHUBANESWAR

condone the delay of 224 days in filing the present appeal and the appeal is heard on merits. 4. The assessee has raised following grounds of appeal:- 1. That the order passed by the Learned Pr. Commissioner of Income Tax-2, Bhubaneswar u/s 263 of the LT. Act, 1961 is excessive, arbitrary and bad in law. 2. That

DCIT,CIRCLE-1(1), CUTTACK vs. SHRI ASHO KUMAR GHANSHYAMDAS TIBAREWAL, CUTTACK

In the result, appeals filed by the revenue are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle- -1(1) Vs. Sri Sri Ashok Ashok Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack Pan/Gir No. Pan/Gir No.Aaxpt 7747 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2013-14 Dcit, Circle- -1(1) Vs. Sri Sri Dilip Dilip Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack Pan/Gir No. Pan/Gir No.Aaxpt 7748 E (Appellant (Appellant) .. ( Respondent Respondent)

condone the delay of 250 and 234 days in filing the appeals by the revenue in the respective appeals and admit the appeals for hearing. 6. The first ground was against the action of the ld CIT(A) in deleting the addition made by the AO representing the revaluation of closing stock. 7. It was submitted