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

2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay and has been deprived of substantive justice therefore the Hon’ble Tribunal may direct the Jurisdictional PCIT/CIT to condone the delay in filing of Form 10 under section

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 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, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

2 the control of the assessee as the forced shutdown & lockdown along with travel restrictions in continuance of havoc of Covid-19 pandemic, it was not possible to have consultation and preparation of appeal to be filed with the entrusted authorised legal consultant resulting in the delay which may kindly be condoned as we neither acted deliberately nor in defiance

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

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

2 of the Wealth-tax Act, 1957 (27 of 1957)" 12. From the bare reading of all these three sections it may be seen that section 43CA deals with the valuation of all the assets other than capital assets and other provisions of section 50C are applicable. Section 55A can be invoked where estimation of fair market value

NABA UTKAL TRUST,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

Appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Jm & Shri Sanjay Awasthi, Am आयकर अपील सं/Ita No.268/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Naba Utkal Trust, Vs Ito, Exemption, Bhubaneswar Plot No.841, Keshab Complex, Cuttack Road, Rasulgarh, Bhubaneswar-751010 Pan No. : Aabtn 0126 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Ambika Prasad Mohanty, Ca राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/08/2025 घोषणा की तारीख/Date Of Pronouncement : 02/09/2025 आदेश / O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Filed By The Assessee Against The Order, Dated 28.12.2024 Passed By The Ld. Addl./Jcit(A), Panaji, For The Assessment Year 2021-2022. 2. The Appeal Of The Assessee Is Barred By 60 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein That The Delay Of 60 Days In Filing The Present Appeal Is Due To Lack Of Knowledge About The Order Passed By The Ld.Pcit. Accordingly, The Assessee Prayed That The Delay Of 60 Days May Kindly Be Condoned & Appeal Of The Assessee May Kindly Be Admitted For Hearing. Ld. Sr. Dr Did Not Raise Any Objection To This Contention Of The Assessee For Condonation Of Delay. Accordingly, We Are Of The View That The Assessee

condonation of delay under section 119(2) of the Act and decide on merits. However, while deciding the appeal of the assessee

M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

section 254(1) of the Income tax Act, 1961 categorically provides that “the Tribunal is to give both the parties to appeal an opportunity of being heard, pass P a g e 6 | 15 Assessment Year : 2014-15 such orders thereon as it thinks fit”. Admittedly, the Tribunal does have the power to condone the delay. The Tribunal being

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD,, BHUANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

2 | 9 ITA Nos.405 & 406 /CTK/2024 Assessment Years : 2017-18 & 2021-2022 delay. It was the prayer that the delay in filing in both the appeals may be condoned and issues restored to the file of the ld CIT(A) for adjudication on merits. 4. In reply, ld CIT DR submitted that though the assessee has made various claims such

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD, BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

2 | 9 ITA Nos.405 & 406 /CTK/2024 Assessment Years : 2017-18 & 2021-2022 delay. It was the prayer that the delay in filing in both the appeals may be condoned and issues restored to the file of the ld CIT(A) for adjudication on merits. 4. In reply, ld CIT DR submitted that though the assessee has made various claims such

KAPILDEV DUBEY,MAYURBHANJ vs. INCOME TAX OFFICER WARD-2,BARIPADA, MAYURBHANJ

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

2. For that, learned CIT(A) has committed gross error of law as well as of fact in confirming the addition of deposit of old SBNs of Rs.14,76,500.00, made by the learned A.O., treating it as unexplained money by applying provisions of section 69A of the Act, ignoring the fact that, the Assessee has been running petrol pump

WOMEN ORGANISATION FOR SOCIO CULTURAL AWARNESS,KEONJHAR vs. ITO,EXEMPTIONS, CUTTACK

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) of the IT Act to the Commissioner of Income Tax (Exemptions), Hyderabad for condonation of the delay

DEOKARAN DAS RAMBILASH,SUNDARGARH vs. ITA, WARD-04, , ROURKELA

In the result, appeal of the assessee is partly allowed

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2010-2011 Deokaran Das Deokaran Das Rambilash, Old Vs. Ito, Ward -4, Station Road, Rourkela. Station Road, Rourkela. Rourkela. Pan/Gir No.Aadfd 9708 K Aadfd 9708 K (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar Ar Revenue By : Shri S.C.Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14/06/20 /2021 O R D E R

condone the delay and admit the appeal for hearing. 5. Ld A.R. of the assessee did not press Ground No.1 of appeal. Therefore, this ground is dismissed as not pressed. P a g e 2 | 9 Assessment Year : 2010-2011 6. Briefly stated facts of the case are that the assessee firm was engaged in the business of trading

PRASANNMANI COLLEGE OF PHYSICAL EDUCATION &YOGA,TIGIRIA vs. ITO (EXEMPTION), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Prasannamani Prasannamani College College Of Of Vs. Ito (Exemption) Ito (Exemption) Physical Education & Yoga, Physical Education & Yoga, Cuttack At/Po: Tigiria, Dist: Cuttack At/Po: Tigiria, Dist: Cuttack Pan/Gir No. Pan/Gir No.Aacap 1478 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ar S.K.Sarangi, Ar Revenue By : Shri S.C.Mohanty, Sr. : Shri S.C.Mohanty, Sr. Dr Date Of Hearing : 1/9 9/2022 Date Of Pronouncement : 1/9 9/2022

section 11(2) of the Act on account of the condonation of delay in filing of Form 10, it shows

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

condones the delay under section 119(2)(b) of the Act. The assessee had submitted before the Ld. CIT(A) by citing

ALOK MOHANTY,AT-KESHARPUR vs. DCIT, ASMT CIRCLE-2(1), CUTTACK, CUTTACK

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17 Alok Alok Mohanty, Mohanty, At:Kesharpur, Vs. Dcit-Asmt Asmt-Circle-2(1), Buxibazar, Cuttack Buxibazar, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Abcpm 8503 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri S.C.Mohanty, : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 20/0 03/2024 Date Of Pronouncement : 20/0 /03/2024

condone the delay of 18 days and admit the appeal for adjudication. 4. Ld AR submitted that the ld CIT (A) has passed the order without hearing the assessee and also without providing sufficient opportunities to put the case before him. It was the submission that as per section 50 of the Act, it is incumbent

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), , BHUBANEWSWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500