M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAMOD KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

NIROD KUMAR SAHOO,MEENABAZAR vs. INCOME TAX OFFICER,DHENKANAL WARD,DHENKANAL, DHENKANAL

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicialassessment Year : 2012-13 Nirod Kumar Sahoo, Nirod Kumar Sahoo, Meena Vs. Income Tax Officer, Ward Income Tax Officer, Ward-2, Bazar, Dhenkanal Bazar, Dhenkanal-759001 Dhenkanal Dhenkanal Pan/Gir No Pan/Gir No.Ahups 4395 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Adv Natabar Panda, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 02/0 04/2024 Date Of Pronouncement : 02/0 /04/2024

delay of 152 days in filing the appeal is condoned and the appeal disposed of on merits. 5. It was submitted by ld AR that the appeal is against the penalty levied u/s.271(1)(c) of the Act by the Assessing Officer. It was the submission that there was survey on the premises of the assessee and consequently, assessment came

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed. It was stated in the condonation\npetition that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed. It was stated in the condonation\npetition that

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed. It was stated in the condonation\npetition that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed. It was stated in the condonation\npetition that

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

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

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), , 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