BARUAN SERVICE CO OPERATIVE SOCIETY LIMITED,JAJPUR vs. INCOME TAX OFFICER, JAJPUR WARD, JAJPUR, JAJPUR

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

condoned the delay, set aside the CIT(A)'s order, and restored the matter for fresh adjudication.", "result": "Allowed", "sections": ["147", "148", "142(1)", "144", "144B", "69A", "250(6

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

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

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

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

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

BIPIN NATH,KUAKHIA vs. ITO, WARD(1), CUTTACK, CUTTACK

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

Bench: Shri Duvvuru R.L Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita No.632/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2017-18) Bipin Nath Rasulpur, Kabirpur, Vs Ito, Ward (1), Cuttack Jajpur-755009, Odisha Pan No. : Apspn 5964 P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Arun Kr Dash & Biswaranjan Panda, Ars राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

delay of 45 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing. 2 3. Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was the submission that the assessee has not received any notice

M/S. NORTH EASTERN ELECTRICITY SUPPLY COMPANY OF ODISHA LIMITED,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

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

M/S. 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

HEMANT KUMAR MAJHI,KONGARA vs. ITO, JEYPORE WARD, JEYPORE

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 2019-20 dated 09.08.2024, which has been passed against the assessment order u/s 147 r.w.s. 144 of the Act, dated 27.02.2024. I.T.A. No.: 65/CTK/2025 Assessment Year: 2019-20 Hemant Kumar Majhi. 1.1. The Registry has informed that the appeal filed by the assessee is barred

SURESH KUMAR SOMANI,MALKANGIRI vs. ASSISTANT COMMISSIONER OF INCOME TAX, BERHAMPUR, BERHAMPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Rajesh Kumarita No.55 /Ctk/2025 Assessment Year: 2017-18 Suresh Kumar Somani…………………………………................……….……Appellant Motu Road, Korukonda B.O, Alur, Malkangiri (Odisha), Odissa - 764045.. [Pan: Acxps8005Q] Vs. Acit, Berhampur………....………..…………………………...……...…..…..Respondent Appearances By: Shri R. B. Doshi, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Singh, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 19, 2025 Date Of Pronouncing The Order : November 21, 2025 Order Per Rajesh Kumar: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 228 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017–18. 2. The appeal has been filed by the assessee with a delay of 228 days. The assessee has filed an affidavit for condonation of the delay. After considering the reasons cited in the affidavit for condonation of delay, we find that

LAXMINARAYAN DASH,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-3(3), BHUBANESWAR, BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.521 /Ctk/2024 Assessment Year : 2016-17 Laxminarayan Das Laxminarayan Das Vs. Income Tax Officer, Ward- Income Tax Officer, Ward Plot No.575-C, C, 3(3), Bhubaneswar Hubaneswar Behera Sahi Nayapali Bhubaneswar, 751012 , 751012 Pan/Gir No. No.Accpd 0726 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Misahra & B.N.Behera B.N.Behera, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 30/12/20 2024 Date Of Pronouncement : 30/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 22/03/2024 In Appeal No.Cit(A),Bhuban Cit(A),Bhubaneswar- 2/10236/2018-19 19 For The Assessment Year 2016-17. 2. Shri B.N.Behera B.N.Behera & P.K.Mishra, Ld Ars Appeared For Appeared For The Assessee & Shri S.C.Mohanty S.C.Mohanty, Sr. Dr Appeared For The Revenue.

delay of 189 days in filing of appeal is condoned and the appeal is admitted for hearing. 5. It was submitted by the ld AR that the ld CIT(A) has simply dismissed the appeal only because the assessee did not comply to the notices issued by him in limine without adjudication of the issues arising in the appeal

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