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

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

S.B. COMBINE,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

section 271(1)(c) of the Act and penalty under section271(1)(b) of the Act. 2. At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has dismissed the appeals of the assessee on the ground of limitation as well as on merits. It was the submission that there was delay

S.B. COMBINE,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

section 271(1)(c) of the Act and penalty under section271(1)(b) of the Act. 2. At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has dismissed the appeals of the assessee on the ground of limitation as well as on merits. It was the submission that there was delay

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

ASHA DIDWANIA,BHADRAK vs. THE INCOME TAX OFFICER, BHADRAK WARD, BHADRAK, BHADRAK

In the result, appeal of the assessee is allowed

271(1)(c) of the Act are applicable which reads as under :-\n1 [Bar of limitation for imposing penalties.\n275. No order imposing a penalty under this Chapter shall be\npassed-\n(a) XXXXXXXX\n(b) xxxxxxx\n(c) in any other case, after the expiry of the financial year in which\nthe proceedings, in the course of which action

SMT. POONAM PUJARI,ROURKELA vs. PR. CIT, SAMBALPUR

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathanbefore Member & Manish Agarwal Manish Agarwalassessment Year : 2014-15

condone the delay of 36 days and admit the appeal for adjudication. P a g e 3 | 9 Assessment Year : 2014-15 5. As it is noticed that as the issue pending before the Hon’ble High Court of Orissa in regard to Miscellaneous application against the dismissal of the Miscellaneous application filed by the assessee before the Tribunal

ORISSA CHROME EXPORT & MINING COMPANY PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 Orissa Orissa Chrome Chrome Export Export & & Vs. Acit, Circle Acit, Circle-1(2), Mining Company Pvt Ltd., A Mining Company Pvt Ltd., A- Bhubaneswar Bhubaneswar 65/1, 65/1, Nayapali, Nayapali, Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aaaco 4389 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Ar P.R.Mohanty, Ar Revenue By : Shri Suresh Shivanand Shivanandan, Cit Dr Date Of Hearing : 22/0 02/2023 Date Of Pronouncement : 22/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A) -1, Bhubaneswar, 1, Bhubaneswar, Dated17.9.2019 In Appeal No. In Appeal No.0344/16-17 For The Assessment Year Assessment Year 2014-15. 2. Shri P.R.Mohanty, Ld Ar Appeared For Th Shri P.R.Mohanty, Ld Ar Appeared For The Assessee & Shri S E Assessee & Shri Suresh Shivanandan, Ld Cit Dr Appeared For The Revenue. , Ld Cit Dr Appeared For The Revenue.

B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty, AR P.R.Mohanty, AR Revenue by : Shri Suresh Shivanand Shivanandan, CIT DR Date of Hearing : 22/0 02/2023 Date of Pronouncement : 22/0 /02/2023 O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against