JM MINING AND TRADING PVT. LTD.,TULSIPUR, CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK, AAYAKAR BHAWAN, SHELTER CHOWK, CUTTACK

In the result, appeals of the assessee stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.36 & 37/Ctk/2024 24 Assessment Years : 2010-11 & 2011 11 & 2011-12 Jm Mining & Trading Pvt Jm Mining & Trading Pvt Vs. Acit, Circle Acit, Circle-2(1), Ltd., Ltd., At At-Madhusudan Cuttack Avenue, Tulsipur, Cuttack Avenue, Tulsipur, Cuttack Pan/Gir No Pan/Gir No.Aabcj 2946 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 23/0 07/2024 Date Of Pronouncement : 23/0 /07/2024 O R D E R Per Bench

29, Para 46 to 51. Further coordinate Bench of this Hon'ble ITAT in the case of Deputy Commissioner of Income Tax, Central Circle, Sambalpur Vrs. M/s. Tarini Minerals Pvt Ltd. in ITA Nos- ITA Nos.268, 270 & 272/CTK/2020, vide order dated, 02/05/2022 have decided the identical issue in favour of the assessee. In another appeal the same Hori'ble Bench

SUNIL KUMAR AGRAWAL,RAIGARH vs. ACIT,RANGE-1, CENTRAL CIRCLE, SAMBALPUR

In the result, appeal of the assessee stands allowed for statistical\npurposes

29 days. The assessee's explanation for the delay involved a lack of awareness of technical provisions and issues with e-communication. The assessee had received Rs. 55,55,000 from Kothari Agrotech, which was treated as a revenue receipt by the AO and added to the assessee's income.", "held": "The Tribunal condoned the delay in filing the appeal

M/S. GOPAL AND COMPANY,ROURKELA vs. INCOME TAX OFFICER (TDS/TCS), ROURKELA

In the result, the appeal of the assessee stands allowed

condone the delay of 38 days in filing the both the appeals. 3. The assessee has filed the following revised and précised grounds of appeal for A.Y.2016-2017 :- 1. For that the orders passed by Authorities below are not just and proper and are not in accordance of law under the acts and in the circumstances of the case, as such

M/S. GOPAL AND COMPANY,ROURKELA vs. INCOME TAX OFFICER (TDS/TCS), ROURKELA

In the result, the appeal of the assessee stands allowed

condone the delay of 38 days in filing the both the appeals. 3. The assessee has filed the following revised and précised grounds of appeal for A.Y.2016-2017 :- 1. For that the orders passed by Authorities below are not just and proper and are not in accordance of law under the acts and in the circumstances of the case, as such

URMILA KISHAN,ANGUL vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal which are more in the nature of submissions than the grounds of appeal but are reproduced as under: “1. Unjustified Addition of Unsecured Loans u/s 68 of the Act, Ld. AO has erred in facts

HEMANT KUMAR MAJHI,KONGARA vs. ITO, JEYPORE WARD, JEYPORE

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2019-20 dated 09.08.2024, which has been passed

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

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

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

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/CTK/2020\n4. The first issue raised by the Revenue in ground

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

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

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

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

M/S. WESTERN ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,SAMBALPUR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action

M/S. NORTH EASTERN ELECTRICITY SUPPLY COMPANY OF ODISHA LIMITED,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action

M/S. NORTH ELECTRICITY SUPPLY COMPANY OF ODISHA,BHUBANESWAR vs. ACIT,CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action

WESTERN ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,SAMBALPUR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action

M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

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

delay of 9 days each in the present appeals are condoned and both the appeals are disposed off on merits. 3. It was submitted by the ld. AR that there was a search in the premises of the assessee by the Director General of Central Excise Intelligence, Regional Unit, Rourkela on 03.08.2012. In the course of search, one laptop

M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

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

delay of 9 days each in the present appeals are condoned and both the appeals are disposed off on merits. 3. It was submitted by the ld. AR that there was a search in the premises of the assessee by the Director General of Central Excise Intelligence, Regional Unit, Rourkela on 03.08.2012. In the course of search, one laptop

DEBASHREE PRIYADARSHINI SETHY,KANSAR, KENDRAPARA vs. ITO WARD, KENDRAPARA, KENDRAPARA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.132/Ctk/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Debashree Priadarshini Sethy, Vs Ito, Ward Kendrapara, C/O-Prahlad Sethy Kansar, Kendrapara Via-Baldadevjew, Kendrapara-754212 Pan No. :Fsdps 3497 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/08/2024 घोषणा की तारीख/Date Of Pronouncement : 05/08/2024 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 16.01.2024, In Din & Order No.Itba/Nfac/S/250/2023- 24/1059784550(1) For The Assessment Year 2017-2018. 2. As Per The Office Note, There Is A Delay Of 14 Days In Filing The Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With Affidavit Stating Therein Sufficient Reasons For Condonation Of Delay. Ld. Sr. Dr Did Not Raise Any Serious Objection. Accordingly, We Condone The Delay Of 14 Days In Filing The Present Appeal & The Appeal Is Heard & Disposed Off Finally On Merits. 3. Brief Facts Of The Case Are That The Case Of The Assessee Was Taken Up For Limited Scrutiny For The Sole Reason To Verify The Cash Deposit During

condone the delay of 14 days in filing the present appeal and the appeal is heard and disposed off finally on merits. 3. Brief facts of the case are that the case of the assessee was taken up for limited scrutiny for the sole reason to verify the cash deposit during 2 the year and the assessment was completed u/s.143

SMT. MAMTA SHARMA,BARGARH vs. PRINCIPAL CIT (CENTRAL) , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

condone the delay and admit the appeal for adjudication. 5. The assessee has raised the revised corrected grounds of appeal, which read as under; “1. For that, impugned order passed U/s.263 of the Act is without jurisdiction and without the authority of law, as the conditions for initiation of 263 proceedings are not fulfilled, as such, the impugned