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3 results for “condonation of delay”+ Section 251clear

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Key Topics

Section 143(3)2Section 40A(2)(b)2Section 1472Survey u/s 133A2

INCOME TAX OFFICER, WARD-1, JHARSUGUDA, AAYAKAR BHAWAN, JHARSUGUDA vs. HIRAKHAND TRANSPORT AND MULTI PURPOSE CO-OPERATIVE SOCIETY LTD., BRAJARAJ NAGAR

ITA 282/CTK/2024[2015-2016]Status: HeardITAT Cuttack04 Sept 2024AY 2015-2016

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 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 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

For Appellant: Shri Anil Kumar Agrawala, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 147Section 148Section 151(1)Section 151(2)
Section 250
Section 251(1)(a)
Section 40A(2)(b)

251(1)(a) of the Income-tax Act, 1961 while enhancing the income of the Appellant to Rs. 46,64,000.00. 4. For that, for reopening beyond four years, prior approval as mandated under section 151(1) of the Income Tax Act (pre- amended), has not been obtained from PCIT / PCCIT. Rather it was obtained u/s 151(2) from JCIT

LAXMI GOENKA,BELPAHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, SAMBALPUR

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

ITA 252/CTK/2023[2014-15]Status: DisposedITAT Cuttack23 Apr 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.251 & 252/Ctk/20 /Ctk/2023 Assessment Years : 2015-16 & 2014 16 & 2014-15 Laxmi Goenka, C/O. Krish Laxmi Goenka, C/O. Krish Vs. Dcit, Sambalpur Dcit, Sambalpur Coal Coal Movers, Movers, At/Po: At/Po: Gomadera, Belpahar, Dist: Gomadera, Belpahar, Dist: Jharsuguda Pan/Gir No Pan/Gir No.Aiapg 1924 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mahendra Kumar Ahendra Kumar Kedia, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 23/0 04/2024 Date Of Pronouncement : 23/0 /04/2024 O R D E R Per Bench

For Appellant: Shri Mahendra Kumar ahendra Kumar Kedia, CAFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 143(3)

delay in filing of the appeals are condoned and the appeals disposed off on merits. 4. It was submitted by ld AR that the assessee is in the business of transport contract and also purchase and sale of coal. It was the submission that there was survey on the premises of the assessee on 28.9.2016 and in the course

LAXMI GOENKA,BELPAHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , SAMBALPUR

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

ITA 251/CTK/2023[2015-16]Status: DisposedITAT Cuttack23 Apr 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.251 & 252/Ctk/20 /Ctk/2023 Assessment Years : 2015-16 & 2014 16 & 2014-15 Laxmi Goenka, C/O. Krish Laxmi Goenka, C/O. Krish Vs. Dcit, Sambalpur Dcit, Sambalpur Coal Coal Movers, Movers, At/Po: At/Po: Gomadera, Belpahar, Dist: Gomadera, Belpahar, Dist: Jharsuguda Pan/Gir No Pan/Gir No.Aiapg 1924 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mahendra Kumar Ahendra Kumar Kedia, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 23/0 04/2024 Date Of Pronouncement : 23/0 /04/2024 O R D E R Per Bench

For Appellant: Shri Mahendra Kumar ahendra Kumar Kedia, CAFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 143(3)

delay in filing of the appeals are condoned and the appeals disposed off on merits. 4. It was submitted by ld AR that the assessee is in the business of transport contract and also purchase and sale of coal. It was the submission that there was survey on the premises of the assessee on 28.9.2016 and in the course