SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

condone the delay and admit all the three appeals for adjudication. 4. Since similar and identical issues involved in all the three appeals of the assessees, therefore they are heard altogether and disposed off by this consolidated order en masse. 5. Ld. Assessee‟s Representative (AR) drew our attention towards two paper books of the assessee spread over 475 pages

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

condone the delay and admit all the three appeals for adjudication. 4. Since similar and identical issues involved in all the three appeals of the assessees, therefore they are heard altogether and disposed off by this consolidated order en masse. 5. Ld. Assessee‟s Representative (AR) drew our attention towards two paper books of the assessee spread over 475 pages

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

condone 2 the delay of 784 days in filing the present appeal by the assessee and appeal is heard finally. 3. It was submitted by the ld. AR that the assessee is an individual, who derives income from letting out of house property and income from share transaction. The assessee had filed its return of income

B.B.KAR,ROURKELA vs. ITO WARD-1, ROURKELA

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 B.B.Kar, F-4, Civil Township, 4, Civil Township, Vs. Ito, Ward Ito, Ward-1, Rourkela Rourkela Pan/Gir No Pan/Gir No.Aaefb 9122 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 9.12.2022 In Appeal No. In Appeal No. Cit(A), Sambalpur/10032/2020 Sambalpur/10032/2020-21 For The Assessment Year 2018 2018-19. 2. Shri Sandeep Kumar Jena Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri D Ar Appeared For The Assessee & Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. Dr Appeared For The Revenue.

condone the delay of 103 days and admit the appeal for hearing. 4. The only issued involved in this appeal is against confirmation of addition of Rs.4,32,371/- u/s.36(1)(va) of the Act. 5. It was submitted by ld Sr DR that the issue involved in this appeal is delayed payment of PF and ESI in respect

SRI NIRMAL CHANDRA PADHIARY,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.157/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sri Nirmal Chandra Padhiary, Vs Acit, Balasore Circle, Balasore Bampada, Chhanpur, Birla Tyre Road, Balasore-756056 Pan No. :Acupp 0872 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Mr. Somanath Sahoo, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 16/10/2023 घोषणा की तारीख/Date Of Pronouncement : 16/10/2023 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 25.01.2023 In Appeal No.Itba/Nfac/S/250/2022-23/1049108098(1) For The Assessment Year 2017-2018. 2. This Appeal Of The Assessee Is Time Barred By 35 Days. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Along With Affidavit Of The Assessee For Condonation Of The Delay, To Which The Ld. Sr. Dr Has Not Raised Any Serious Objection To Condone The Delay. On Perusal Of The Application & The Affidavit Of The Assessee, We Found That The Delay Occurred Due To Bonafide Reasons. Accordingly, We Condone The Delay Of 35 Days In Filing The Appeal & Appeal Is Disposed Off Finally. 3. It Was Submitted By The Ld. Ar That Two Additions Are Challenged In This Appeal, One Is Against The Disallowance Of Pf & Esi Paid Belatedly

condone the delay of 35 days in filing the appeal and appeal is disposed off finally. 3. It was submitted by the ld. AR that two additions are challenged in this appeal, one is against the disallowance of PF & ESI paid belatedly 2 and second is against the addition representing the peak credit of the undisclosed bank accounts. 4. With

TRUPTI ENTERPRISES PVT. LTD.,PATRAPADA, BHUBANESWAR vs. ITO, WARD-1 (2), BHUBANESWAR

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-2019 2019 Trupti Enterprises Pvt Ltd., Trupti Enterprises Pvt Ltd., Vs. Dcit, Cpc, Bengaluru Cit, Cpc, Bengaluru Nh-5, 5, Patrapada, Patrapada, Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aaacu 3108 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri C.Parida, Ar : Shri C.Parida, Ar Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 01 /11 11/2022 Date Of Pronouncement : 01/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 14.3.2022 In Appeal No.Itb Itba/Nfac/S/250/2021-22/1040686308 (1) (1) For The Assessment Year 2018-19. .

condone the delay of 90 days and admit the appeal for hearing. 4. Ld AR submitted that the issue involved in this appeal is delayed payment of PF and ESI of Rs.7,93,719/- in respect of employees contribution. It was the submission that the payment was made before the due date of filing of the return u/s.139

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

SMT. MAMTA SHARMA,BARGARH vs. PRINCIPAL CIT (CENTRAL) , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

condone the delay and admit the appeal for adjudication. 5. The assessee has raised the revised corrected grounds of appeal, which read as under; “1. For that, impugned order passed U/s.263 of the Act is without jurisdiction and without the authority of law, as the conditions for initiation of 263 proceedings are not fulfilled, as such, the impugned

M/S. UNITED HOTELS AND PROPERTIES PVT. LTD,KOLKATA vs. ACIT, CPC, , BENGALURU

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2019-2020 2020 M/S. M/S. United United Hotels Hotels & And Vs. Acit, Cpc, Bengaluru Acit, Cpc, Bengaluru Properties Pvt Ltd., C/O. Properties Pvt Ltd., C/O. M/S. Salapuria Jajodia & M/S. Salapuria Jajodia & 3Rd Co., Co., 7, 7, C.R.Avenue, C.R.Avenue, 3 Floor, Kolkata Floor, Kolkata Pan/Gir No. Pan/Gir No.Aaacu 3108 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 01 /11 11/2022 Date Of Pronouncement : 01/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 15.3.2022 In Appeal No.Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/10407377956 (1) 22/10407377956 (1) For The Assessment Year 2019-2020. 2020. 2. None Appeared On Behalf Of The Assessee When The Matter Was None Appeared On Behalf Of The Assessee When The Matter Was None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Called For Hearing. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Called For Hearing. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

condone the delay of 58 days and admit the appeal for hearing. 4. It was submitted by ld CIT DR that the issue involved in this appeal is delayed payment of PF and ESI of Rs.5,21,154/- in respect of employees contribution. Ld CIT DR submitted that the issue is now squarely covered by the decision

BIKASH PATRA,ROURKELA vs. ITO WARD-4,, ROURKELA

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Bikash Patra, B Bikash Patra, B-4 & 5, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-4, Sector-20, 20, Rourkela, Rourkela, Rourkela Sundargarh Pan/Gir No. Pan/Gir No.Aiypp 1174 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri S.K.Agarwalla, Ca & S.K.Hota, Ar S.K.Agarwalla, Ca & S.K.Hota, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 15/0 02/2023 Date Of Pronouncement : 15/0 /02/2023 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 Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi Delhi Dated 30.7.2021 In Appeal No. Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1034539422(1) For The Assessment Year The Assessment Year 2018- 19. 2. Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

condone the delay of 196 days and admit the appeal for hearing. 4. It was submitted by ld AR that there are three issues in assessee’s appeal, first was against the disallowance u/s.43B in respect of employees contribution to PF and ESI, second was against the disallowance of employer’s contribution to PF and ESI and third was against

M/S. GORAKHNATH CONSTRUCTION PVT. LTD.,ROURKELA vs. ACIT, ROURKELA CIRCLE, ROURKELA

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.235 & 236/Ctk/20 /Ctk/2023 Assessment Years : 2013-14 & 2014 14 & 2014-15 Gorakhnath Gorakhnath Construction Construction Vs. Dcit, Circle, Rourkela Dcit, Circle, Rourkela Pvt.Ltd., E-42, 42, Koel Koel Nagar, Nagar, Rourkela Pan/Gir No Pan/Gir No.Aabcg 4382 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench

condone the delay of days and days and admit the appeals for hearing. 4. The common issue taken in both the appeals is in regard to disallowance of PF & ESIC contributions to the extent of Rs.12,27,689/- and Rs.1,93,618/- totaling to Rs.14,21,307/- for the assessment year 2013-14 and Rs.6,37,793/- and Rs.1

M/S. GORAKHNATH CONSTRUCTION PVT. LTD.,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.235 & 236/Ctk/20 /Ctk/2023 Assessment Years : 2013-14 & 2014 14 & 2014-15 Gorakhnath Gorakhnath Construction Construction Vs. Dcit, Circle, Rourkela Dcit, Circle, Rourkela Pvt.Ltd., E-42, 42, Koel Koel Nagar, Nagar, Rourkela Pan/Gir No Pan/Gir No.Aabcg 4382 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench

condone the delay of days and days and admit the appeals for hearing. 4. The common issue taken in both the appeals is in regard to disallowance of PF & ESIC contributions to the extent of Rs.12,27,689/- and Rs.1,93,618/- totaling to Rs.14,21,307/- for the assessment year 2013-14 and Rs.6,37,793/- and Rs.1

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

GAJALAXMI BUSINESS ENTERPRISES PVT. LTD.,BIRMITRAPUR vs. ACIT, ROURKELA CIRCLE, ROURKELA

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-2015 2015 Gajalaxmi Gajalaxmi Business Business Vs. Acit, Acit, Rourkela Rourkela Circle, Circle, Enterprises Pvt Ltd., Gandhi Enterprises Pvt Ltd., Gandhi Rourkela Road, Biramitrapur,Rourkela Road, Biramitrapur,Rourkela Pan/Gir N Pan/Gir No.Aadcg 0643 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 03 /11 11/2022 Date Of Pronouncement : 03/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 29.7.2021 In Appeal No.Itb Itba/Nfac/S/250/2021-22/1034498289 (1) (1) For The Assessment Year 2014-15. .

condone the delay of 42 days and admit the appeal for hearing. 4. It was submitted by ld Sr DR that the issue involved in this appeal is delayed payment of PF and ESI in respect of employees contribution. Ld Sr DR submitted that the issue is now squarely covered by the decision of the Hon’ble Supreme Court

GAURAV INDUSTRIES,ROURKELA vs. CIT (A), NFAC, DELHI

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-2019 2019 Gaurav Industries, Plant Site Gaurav Industries, Plant Site Vs. Acit, Cpc, Bengaluru Acit, Cpc, Bengaluru Road Road Near Near Post Post Office, Office, Rourkela Pan/Gir No. Pan/Gir No.Aaacu 3108 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 01 /11 11/2022 Date Of Pronouncement : 01/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 20.5.2022 In Appeal No.Itb Itba/Nfac/S/250/2022-23/1043097172 (1) (1) For The Assessment Year 2018-19. .

condone the delay of 6 days and admit the appeal for hearing. 4. It was submitted by ld Sr DR that the issue involved in this appeal is delayed payment of PF and ESI of Rs.1,54,780/- in respect of employees contribution. Ld Sr DR submitted that the issue is now squarely covered by the decision

INDERA GARMENTS PVT. LTD,ROURKELA vs. ADIT, CPC, BANGALURE

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.171 & 172/Ctk/20 /Ctk/2022 Assessment Year Assessment Years : 2018-2019 & 2019 2019 & 2019-2020 Indera Garments Pvt Ltd., Indera Garments Pvt Ltd., Vs. Dcit, Cpc, Income Tax Dcit, Cpc, Income Tax Main Main Road, Road, Rourkela, Rourkela, Department, Bangalore Department, Bangalore Sundargarh Pan/Gir No. Pan/Gir No.Aaaci 9173 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Pawan Kumar Agarwal,Ar Pawan Kumar Agarwal,Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 23/01 01/2023 Date Of Pronouncement : 23/01 /01/2023 O R D E R

condoned and the appeal is admitted for adjudication,. 4. It was submitted by ld AR that the issue involved in the appeals is delayed payment of PF and ESI of Rs.1,55,516/- for the assessment year 2018-19 and Rs.1,74,155/- for the assessment year 2019-20 in respect of employees contribution. Ld A.R. submitted that the payment

INDERA GARMENTS PVT. LTD,ROURKELA vs. ADIT, CPC, BANGALURE

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.171 & 172/Ctk/20 /Ctk/2022 Assessment Year Assessment Years : 2018-2019 & 2019 2019 & 2019-2020 Indera Garments Pvt Ltd., Indera Garments Pvt Ltd., Vs. Dcit, Cpc, Income Tax Dcit, Cpc, Income Tax Main Main Road, Road, Rourkela, Rourkela, Department, Bangalore Department, Bangalore Sundargarh Pan/Gir No. Pan/Gir No.Aaaci 9173 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Pawan Kumar Agarwal,Ar Pawan Kumar Agarwal,Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 23/01 01/2023 Date Of Pronouncement : 23/01 /01/2023 O R D E R

condoned and the appeal is admitted for adjudication,. 4. It was submitted by ld AR that the issue involved in the appeals is delayed payment of PF and ESI of Rs.1,55,516/- for the assessment year 2018-19 and Rs.1,74,155/- for the assessment year 2019-20 in respect of employees contribution. Ld A.R. submitted that the payment