M/S. PASUPATI BREEDING FARM 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

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

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. 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

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

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

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

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

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

condone 2 the delay of 784 days in filing the present appeal by the assessee and appeal is heard finally. 3. It was submitted by the ld. AR that the assessee is an individual, who derives income from letting out of house property and income from share transaction. The assessee had filed its return of income

PASUPATI FEEDS,CUTTACK vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

33 to 35/CTK/2018 (arising out of IT (arising out of IT(ss)A Nos.45 to 47/CTK/2018) A Nos.45 to 47/CTK/2018) Assessment Years: 2008 Assessment Years: 2008-09 to 2010 09 to 2010-2011 ITA Nos.47 to 48/CTK/2019 A Nos.47 to 48/CTK/2019 Assessment Years : 2009 Assessment Years : 2009-2010 to 2010 2010 to 2010-2011 M/s. Pasupati Feeds, Kota Sahi

PASUPATI FEEDS,CUTTACK vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

33 to 35/CTK/2018 (arising out of IT (arising out of IT(ss)A Nos.45 to 47/CTK/2018) A Nos.45 to 47/CTK/2018) Assessment Years: 2008 Assessment Years: 2008-09 to 2010 09 to 2010-2011 ITA Nos.47 to 48/CTK/2019 A Nos.47 to 48/CTK/2019 Assessment Years : 2009 Assessment Years : 2009-2010 to 2010 2010 to 2010-2011 M/s. Pasupati Feeds, Kota Sahi

DCIT,CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/SD. SRB CONSULTANCY (P) LIMITED, BHUBANESWAR

In the result, appeal of the revenue is dismissed and cross objections of the assessee are partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

condone the delay of 56 days and admit the appeal for hearing. 7. Shri S.K.Mohapatra, ld CIT DR appeared on behalf of the revenue and Shri Dillip Kumar Mohanty, ld AR appeared on behalf of the assessee. P a g e 4 | 13 ITA No. 11 /CTK/2022 C.O.No.02/CTK/2022 Assessment Year : 2017-18 8. In respect of Ground No.1

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

condone the delay and admit all the three appeals for adjudication. 4. Since similar and identical issues involved in all the three appeals of the assessees, therefore they are heard altogether and disposed off by this consolidated order en masse. 5. Ld. Assessee‟s Representative (AR) drew our attention towards two paper books of the assessee spread over 475 pages