M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

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

delay of 9 days each in the present appeals are condoned and both the appeals are disposed off on merits. 3. It was submitted by the ld. AR that there was a search in the premises of the assessee by the Director General of Central Excise Intelligence, Regional Unit, Rourkela on 03.08.2012. In the course of search, one laptop

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

29, Para 46 to 51. Further coordinate Bench of this Hon'ble ITAT in the case of Deputy Commissioner of Income Tax, Central Circle, Sambalpur Vrs. M/s. Tarini Minerals Pvt Ltd. in ITA Nos- ITA Nos.268, 270 & 272/CTK/2020, vide order dated, 02/05/2022 have decided the identical issue in favour of the assessee. In another appeal the same Hori'ble Bench

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

29, Para 46 to 51. Further coordinate Bench of this Hon'ble ITAT in the case of Deputy Commissioner of Income Tax, Central Circle, Sambalpur Vrs. M/s. Tarini Minerals Pvt Ltd. in ITA Nos- ITA Nos.268, 270 & 272/CTK/2020, vide order dated, 02/05/2022 have decided the identical issue in favour of the assessee. In another appeal the same Hori'ble Bench

SUNIL KUMAR AGRAWAL,RAIGARH vs. ACIT,RANGE-1, CENTRAL CIRCLE, SAMBALPUR

In the result, appeal of the assessee stands allowed for statistical\npurposes

29 days. The assessee's explanation for the delay involved a lack of awareness of technical provisions and issues with e-communication. The assessee had received Rs. 55,55,000 from Kothari Agrotech, which was treated as a revenue receipt by the AO and added to the assessee's income.", "held": "The Tribunal condoned the delay in filing the appeal

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/CTK/2020\n4. The first issue raised by the Revenue in ground

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. ITA No. 260 & 270/CTK/2019 – 19 days 3. ITA Nos. 267, 266, 265, 259, 263/CTK/2019 – 29 days 4. ITA Nos. 268 & 269/CTK/2019 – 12 days 3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval