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86 results for “condonation of delay”+ Section 30clear

Sorted by relevance

Mumbai1,223Chennai1,134Delhi1,028Kolkata624Pune559Hyderabad512Ahmedabad487Bangalore478Jaipur389Patna229Chandigarh213Karnataka185Surat166Nagpur156Visakhapatnam147Lucknow136Amritsar126Raipur125Indore119Rajkot93Cochin86Cuttack86Agra55Panaji50Calcutta49SC41Jodhpur38Guwahati38Dehradun31Allahabad24Varanasi22Jabalpur22Telangana21Orissa5Kerala5Rajasthan5Andhra Pradesh3Himachal Pradesh3Ranchi3A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1Punjab & Haryana1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 26372Section 271A45Section 1042Section 4031Limitation/Time-bar31Addition to Income31Disallowance28Condonation of Delay27Section 147

WOMEN ORGANISATION FOR SOCIO CULTURAL AWARNESS,KEONJHAR vs. ITO,EXEMPTIONS, CUTTACK

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

ITA 67/CTK/2025[2022-23]Status: DisposedITAT Cuttack22 May 2025AY 2022-23

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

Section 119(2)(b)Section 139Section 143(1)Section 250

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I.T.A. No.: 67/CTK/2025 Assessment Year: 2022-23 Women Organisation for Socio Cultural Awareness. “1. That the income of the assessee for the year ended on 31/03/2022 relevant to the assessment year 2022-23 computed at Rupees

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Showing 1–20 of 86 · Page 1 of 5

20
Section 27420
Section 143(3)18
Charitable Trust18
ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

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

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

condone the delay in filing of Form 10 under section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

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

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

condone the delay in filing of Form 10 under section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim

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

ITA 8/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

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

ITA 5/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

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

ITA 6/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

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

ITA 3/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

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

ITA 4/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

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

ITA 2/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

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

ITA 1/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

ITA 7/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

30,000.00 by applying provisions of Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice

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

ITA 37/CTK/2024[2011-12]Status: HeardITAT Cuttack23 Jul 2024AY 2011-12

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

For Appellant: Shri Sandeep Kumar JenaFor Respondent: Shri S.C.Mohanty
Section 147Section 147oSection 148Section 249

30,.11.2023 in Appeal No.CIT(A),Cuttack/10884/2016 CIT(A),Cuttack/10884/2016-17 17 (Manual (Manual Appeal Appeal Register Register Number:0182/2016 Number:0182/2016-17 and Appeal No.CIT(A),Cuttack/10886/2016 IT(A),Cuttack/10886/2016- 17(Manual Appe ual Appeal Register Number :0183/2016-17) 17) for the assessment years 2010-11 and 2011 11 and 2011-12, respectively. P a g e 1 | 16 ITA Nos.36 & 37/CTK/2024

JM MINING AND TRADING PVT. LTD,TULSIPUR, CUTTACK vs. A.C.I.T CIRCLE2(1), CUTTACK CIRCLE, CUTTACK, AAYAKAR BHAWAN, SHELTER CHOWK

In the result, appeals of the assessee stand dismissed

ITA 36/CTK/2024[2010-11]Status: HeardITAT Cuttack23 Jul 2024AY 2010-11

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

For Appellant: Shri Sandeep Kumar JenaFor Respondent: Shri S.C.Mohanty
Section 147Section 147oSection 148Section 249

30,.11.2023 in Appeal No.CIT(A),Cuttack/10884/2016 CIT(A),Cuttack/10884/2016-17 17 (Manual (Manual Appeal Appeal Register Register Number:0182/2016 Number:0182/2016-17 and Appeal No.CIT(A),Cuttack/10886/2016 IT(A),Cuttack/10886/2016- 17(Manual Appe ual Appeal Register Number :0183/2016-17) 17) for the assessment years 2010-11 and 2011 11 and 2011-12, respectively. P a g e 1 | 16 ITA Nos.36 & 37/CTK/2024

NIRAJ-ARSS JV,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 86/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

ARSS-GVR JV,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeals of the assessee i

ITA 85/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

PATEL-ARSS JV,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeals of the assessee i

ITA 87/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

BACKBONE ARSS JV,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeals of the assessee i

ITA 88/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

ARSS TRIVENI JV,BHUBANESWAR vs. DCIT, CIRCLE-4(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 84/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

SHREE PRASAD JEWELLERS,ROURKELA vs. INCOME TAX OFFICER, WARD-1, ROURKELA

In the result, appeal of the assessee is allowed

ITA 177/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.177/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Shree Prasad Jewellers, Vs Ito, Ward-1, Rourkela Sai Bihar, Sundargarh-770001 Pan No. :Abgfs 9081 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Agarwalla, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 18.09.2025 For The Assessment Year 2013-2014. 2. At The Outset, We Found That The Appeal Of The Assessee Is Delayed By 10 Days. In This Regard, The Assessee Has Filed Condonation Of Application Along With Affidavit Stating Sufficient Reasons For Condonation Of Delay, Which Are Not Found To Be False. Ld. Sr. Dr Did Not Object To Condone The Delay. Accordingly, We Condone The Delay Of 10 Days Delay & Proceed To Dispose Off The Appeal. 3. The Ld. Ar During The Course Of Hearing Submitted A Chart Stating Therein The Surviving Period Of Notice Issued U/S.148 Of The Act & Submitted That As Per The Decision Of The Hon’Ble Supreme Court In The Case

For Appellant: Shri S.K.Agarwalla, ARFor Respondent: Shri Vijay Singh, Sr.DR
Section 148Section 148ASection 149Section 151Section 151(2)Section 3(1)

condone the delay of 10 days delay and proceed to dispose off the appeal. 3. The ld. AR during the course of hearing submitted a chart stating therein the surviving period of notice issued u/s.148 of the Act and submitted that as per the decision of the Hon’ble Supreme Court in the case 2 of Ashish Agarwal, reported

BARUAN SERVICE CO OPERATIVE SOCIETY LIMITED,JAJPUR vs. INCOME TAX OFFICER, JAJPUR WARD, JAJPUR, JAJPUR

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

ITA 277/CTK/2025[2019-20]Status: DisposedITAT Cuttack02 Jul 2025AY 2019-20

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

For Appellant: Shri N.R.Biswal, CAFor Respondent: Shri Ashim Kr Chakraborty, CIT DR
Section 142(1)Section 147Section 148Section 250Section 69A

30 days from the date of order passed by the Assessing Officer. The Id CIT(A) did not condone the delay on the ground that the assessee has neither elaborated upon the reasons nor substantiated the same by way of any documentary evidence. Hence, the assessee is in further appeal before the Tribunal. 5. At the outset, the Ld.AR