KAMYAB TELEVISION (P) LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.536 & 537/Ctk/2024 Assessment Years : 2013-14 & 2017-18 Assessment Year 18 Kamyab Television Pvt. Ltd., Plot Kamyab Television Pvt. Ltd., Plot Vs. Dcit, Corporate Circle-1(1), Dcit, Corporate Circle No.159, Alaka Unit No.159, Alaka Unit-Ii, Ashok Bhubaneswar Nagar, Bhubaneswar Nagar, Bhubaneswar Pan/Gir No Aaecm 3608 B Aaecm 3608 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Adv , Adv Revenue By : Shri : Shri Saroj Kumar Dubey, Cit Dr & S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024

delay of 886 days in filing of appeal before the ld CIT(A) for the assessment year 2017-18 was not condoned, as no sufficient cause was shown under section 249(3) of the Act for the failure to file the appeal within the prescribed period of limitation as contained under section 249(2

ASHOK BRICKS INDUSTRIES PVT LTD,BELPAHAR vs. ACIT/DCIT, CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, all the appeals of assessee are partly allowed for\nstatistical purposes

249 days. ITA\nNo.454/CTK/2025 for A.Y.2014-2015 is delayed by 639 days & ITA\nNo.455/CTK/2025 for A.Y.2017-2018 is delayed by 639 days. In this\nregard, the assesee has filed condonation application in each of the\nabove files supported by affidavits stating sufficient reasons for delay in\nfiling the above appeals. Ld. CIT-DR/Sr. DR did not raise any serious\nPage 2

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

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

249 of the Act and Rule 45 of the Rules, serves as undue harassments as such no scope to e-file appeal is available with the appellant under the e-filing portal. The appellant is also enclosing the copies of the screenshot of e- proceeding portal dated 20.05.2024 in its own appeals as well as in the aforesaid appeals

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

249 of the Act and Rule 45 of the Rules, serves as undue harassments as such no scope to e-file appeal is available with the appellant under the e-filing portal. The appellant is also enclosing the copies of the screenshot of e- proceeding portal dated 20.05.2024 in its own appeals as well as in the aforesaid appeals

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT,CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

249(3) of the Income Tax Act, provides powers to the ld Commissioner of Income Appeals to 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