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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

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

271(1)(C) 2016-17 515 263 2020-21 109 143(3) 2020-21 209 272A(1)(d) 2022-23 64 144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence

BISWAJIT NAYAK,ROURKELA, ODISHA vs. ACIT, ROURKELA CIRCLE, ROURKELA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.19/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Biswajit Nayak, Vs Acit, Rourkela Circle, Rourkela Qtr.No.B-174, Sector-1, Rourkela-769008 Pan No. :Aaqpn 2087 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/05/2024 घोषणा की तारीख/Date Of Pronouncement : 15/05/2024

condone the delay of 414 days in filing the present appeal and the appeal of the assessee is disposed of on merits. 2 3. Before us, the assessee has taken three grounds of appeal, which are related to the confirmation of the imposition of penalty of Rs.14,21,784/- u/s.271(1)(c) of the Act. Since all the ground pertain

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST.CIT,CENTRAL CIRCLE, AAYAKAR BHAWAN,SHELTER SQUARE,

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DISTRIBNUTORS (P) LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST,CIT, CENTRAL CIRCLE , AAYAKAR BHAWAN

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date, therefore, there was delay of 430 days in both the years. 12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty orders

JINCE KURIAN,SAMBALPUR vs. THE INCOME TAX OFFICER WARD-2(1) SAMBALPUR, SAMBALPUR

In the result, appeals stand partly allowed for statistical\npurposes

condoned the delay of 162 days and admitted the appeal for hearing. The Tribunal noted that the assessee failed to respond to notices issued by the CIT(A). However, to meet the principle of natural justice, the Tribunal set aside the CIT(A)'s order and remitted the matter back to the AO for one more opportunity for the assessee

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

section 271(1)(c) of the Act for the assessment year 2009 for the assessment year 2009-10. P a g e 1 | 4 ITA Nos.56 to 539/CTK/2024 Assessment Years : 2013-14, 2017-18 & 2009-10 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. In both the appeals