SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

condone the delay and both appeals of the assessee are heard finally. 3. In both the appeals, the assessee has raised sole common ground with regard to confirming the addition made by the AO u/s.40(a)(ia) of the Act. 4. Brief facts of the case are that the assessee is an individual and derives income from trading in Iron

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

condone the delay and both appeals of the assessee are heard finally. 3. In both the appeals, the assessee has raised sole common ground with regard to confirming the addition made by the AO u/s.40(a)(ia) of the Act. 4. Brief facts of the case are that the assessee is an individual and derives income from trading in Iron

COMMISSIONER, CUTTACK MUNICIPAL CORPORATION,CUTTACK vs. ITO(TDS), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction

delay in filing the present appeal is condoned and the appeal is disposed off on merits. 3. It was submitted by the ld. AR that the issue in the appeal was against holding the assessee as an assessee in default for non-deduction 2 of tax u/s.194C of the Act on the payments made to Odisha State Police Housing & Welfare