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

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

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

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18, dated 24.07.2023, which has been passed against the assessment order u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 30.12.2019. 2. The grounds of appeal raised by the assessee are reproduced as under: “1. For that

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

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2014-15 & 2015- 16 dated 24.08.2024, which have been passed against the rectification orders u/s 154 of the Act, dated 19.12.2016. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience

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

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2014-15 & 2015- 16 dated 24.08.2024, which have been passed against the rectification orders u/s 154 of the Act, dated 19.12.2016. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience

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

250 of the IT Act for hearing in the appeal was issued to which the assessee requested to keep the matter in abeyance till disposal of the application for condonation of delay by the Commissioner I.T.A. No.: 67/CTK/2025 Assessment Year: 2022-23 Women Organisation for Socio Cultural Awareness. (Exemptions), Hyderabad. But the ADDL/JCIT(A)-9, Mumbai passed Order dated

MR. NARENDRA KUMA RBAL,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, KEONJHAR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “A. For that, the order of the forums below are illegal absurd, improper and excessive in the facts and circumstances of the case, hence the orders passed are liable to be deleted. B. For that

PRAMOD KUMAR SAHOO,KEONJHAR vs. ITO,KEONJHAR WARD, , KEONJHAR

In the result, appeal filed by the assessee is dismissed

Bench: The Ld. Ao There Was Absolutely No Response To Notices Fixing The Dates For Hearing After The Proceedings Had Been Initiated U/S 147 Of The Act. Thereafter, The Ld. Ao Proceeded To Add Rs. 12,00,000/- On Account Of Expenditure From Unknown Sources Incurred In The Marriage Ceremony Of The Assesses Daughter.

250 of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-11, Mumbai [hereafter “the Ld. CIT(A)”] vide order dated 07.01.2025 for AY 2011-12, against the order passed by the Ld. AO. It is seen that before the Ld. AO there was absolutely no response to notices

DCIT, CIRCLE-1(1), CUTTACK vs. SHRI DILIP KUMAR GHASHYAMDAS TEBREWAL, 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

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

URMILA KISHAN,ANGUL vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

condonation of delay has been filed by the assessee stating as under: “I URMILA KISHAN, submits that the present appeal has been filed before this Hon'ble Tribunal with a delay of 322 days beyond the prescribed limitation period from order under section 250 on dated 22/02/2024 The delay in filing the appeal is neither intentional nor deliberate

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

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2023-24 dated 30.01.2025, which has been passed against the intimation order u/s 143(1) of the Act, dated 13.12.2024. I.T.A. No.: 195/CTK/2025 Assessment Year: 2023-24 Jeevan Kalyana Sadhana Kendra. 2. The assessee is in appeal before the Tribunal raising the following grounds

DREAM INDIA TRANSFORMATION,NABARANGPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, BERHAMPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 250 of the Act was not made available on the Income Tax e-filing portal nor was served to the Assessee. The Appellant was unaware of the said order and, therefore, could not prefer an appeal within the statutory period. 4. Upon recently becoming aware of this anomaly, the Appellant filed a formal grievance on the Income Tax Portal

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

4. On careful consideration of the above submissions and respectfully keeping in view of the order of the Hon‟ble jurisdictional High Court dated 17.03.2021 passed in I.A.No.250 of 2021, delay in filing the appeal before the Tribunal is condoned. 5. The assessee has taken the following grounds of appeal: “ A. For that the exparte order

KAMYAB EXPORTS (P) LIMITED,BHUBANESWAR vs. ACIT, CIRCLE-2(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.538 & 539/Ctk/2024 Assessment Year 2009-10 Kamyab Exports Pvt Ltd.,Plot Kamyab Exports Pvt Ltd.,Plot Vs. Dcit, Corporate Circle-1(1), Dcit, Corporate Circle No.301, No.301, Royal Royal Height Height Bhubaneswar Apartment, Lane No.10, Jaydev Apartment, Lane No.10, Jaydev Vihar, , Bhubaneswar , Bhubaneswar Pan/Gir No.Aacck 5144 N .Aacck 5144 N (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty , Adv , Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench

250 of the Act. ITA No.539/CTK/2014 is an 539/CTK/2014 is an appeal filed by the assessee against the order of ld CIT(A), NFAC, Delhi appeal filed by the assessee against the order of ld CIT(A), appeal filed by the assessee against the order of ld CIT(A), dated 15.3.2024 in the matter of penalty under section

KAMYAB EXPORTS (P) LIMITED,BHUBANESWAR vs. ACIT,CIRCLE-2(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.538 & 539/Ctk/2024 Assessment Year 2009-10 Kamyab Exports Pvt Ltd.,Plot Kamyab Exports Pvt Ltd.,Plot Vs. Dcit, Corporate Circle-1(1), Dcit, Corporate Circle No.301, No.301, Royal Royal Height Height Bhubaneswar Apartment, Lane No.10, Jaydev Apartment, Lane No.10, Jaydev Vihar, , Bhubaneswar , Bhubaneswar Pan/Gir No.Aacck 5144 N .Aacck 5144 N (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty , Adv , Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench

250 of the Act. ITA No.539/CTK/2014 is an 539/CTK/2014 is an appeal filed by the assessee against the order of ld CIT(A), NFAC, Delhi appeal filed by the assessee against the order of ld CIT(A), appeal filed by the assessee against the order of ld CIT(A), dated 15.3.2024 in the matter of penalty under section

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

delay in filing the present appeal is hereby condoned and the appeal is heard finally. 5. The assessee has raised following grounds of appeal :- 1. That, the assessment order U/s 143(3) read with 144B and U/s. 250 of the Income Tax Act, 1961 is against law, weight of evidences and probabilities of the case. 2. The appellant being

M/S. NORTH ELECTRICITY SUPPLY COMPANY OF ODISHA,BHUBANESWAR vs. ACIT,CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

250 days. Further there is a delay of 325 day in filing the appeal for A.Y.2013-2014. In this regard, an affidavit has been filed stating sufficient reasons to condone the abovesaid delay. Ld. CIT-DR also did not object to condone the delay in the said cases. Looking to the facts and circumstances of the case as well

WESTERN ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,SAMBALPUR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

250 days. Further there is a delay of 325 day in filing the appeal for A.Y.2013-2014. In this regard, an affidavit has been filed stating sufficient reasons to condone the abovesaid delay. Ld. CIT-DR also did not object to condone the delay in the said cases. Looking to the facts and circumstances of the case as well