SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR

In the result, appeal of the revenue is partly allowed and that of

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

2 (24)(x) read with Section 36(l)(va) of the Income-tax Act? (ii) Whether on the facts and in the circumstances of the case the Tribunal is correct in holding that the provision for gratuity was not made towards approved gratuity fund and that the gratuity has not become payable during the financial year and that the provision

M/S. POWERWARE INDIA PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(2), BHUBANESWAR

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

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.206/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Powerware India Pvt. Ltd. Vs. Ito, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccp 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

2 (24)(x) read with Section 36(l)(va) of the Income-tax Act? (ii) Whether on the facts and in the circumstances of the case the Tribunal is correct in holding that the provision for gratuity was not made towards approved gratuity fund and that the gratuity has not become payable during the financial year and that the provision

M/S. KALINGA INSTITUTE OF TRAINING FOR SECURITY & CONSULTANCY SERVICES,BALASORE vs. ITO, WARD-1, BALASORE

In the result, both appeals of the assessee are allowed

2 (24)(x) read with Section 36(l)(va) of the Income-tax Act? (ii) Whether on the facts and in the circumstances of the case the Tribunal is correct in holding that the provision for gratuity was not made towards approved gratuity fund and that the gratuity has not become payable during the financial year and that the provision

M/S. KALINGA INSTITUTE OF TRAINING FOR SECURITY & CONSULTANCY SERVICES,BALASORE vs. ITO, WARD-1, BALASORE

In the result, both appeals of the assessee are allowed

2 (24)(x) read with Section 36(l)(va) of the Income-tax Act? (ii) Whether on the facts and in the circumstances of the case the Tribunal is correct in holding that the provision for gratuity was not made towards approved gratuity fund and that the gratuity has not become payable during the financial year and that the provision

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

2. Both the appeals of the assessee are delayed by 9 days each for which the assessee has filed necessary with affidavits for condonation of delay. In view of the reasons mentioned in the affidavit for delay and as the ld. Sr. DR has not raised any serious objections, the delay of 9 days each in the present appeals

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

2. Both the appeals of the assessee are delayed by 9 days each for which the assessee has filed necessary with affidavits for condonation of delay. In view of the reasons mentioned in the affidavit for delay and as the ld. Sr. DR has not raised any serious objections, the delay of 9 days each in the present appeals

BAITARANI GRAMYA BANK,BHUBANESWAR vs. ACIT, BALASORE

In the result, appeal is partly allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

condone the delay of 127 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. Ground No.1 is general in nature and hence, requires no separate adjudication by us. 4. Ground No.4 of the appeal is not pressed by ld A.R. of the assessee, hence, same is dismissed as not pressed. 5. In Ground No.2

SUJATA NAYAK,RAYAGADA vs. ITO, RAYAGADA

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2010-2011 2011 Smt.Sujata Sujata Nayak Nayak, W/O. Vs. Ito, Ito, Rayagada Rayagada Ward, Ward, Shri Lokanath Nayak, Omp Shri Lokanath Nayak, Omp Rayagada Road, Indira Nagar, 6Th Lane, Road, Indira Nagar, 6 Po;Dist: Rayagada Po;Dist: Rayagada Pan/Gir No. Pan/Gir No.Addpn 2024 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Archita Nayak, Ar : Ms Archita Nayak, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 19/01 01/2023 Date Of Pronouncement : 19/01 /01/2023 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), Berhampur, In Appeal No.0055/13 , Berhampur, In Appeal No.0055/13-14 Dated Dated 31.7.2014 For The Assessment Year Assessment Year 2010-2011. 2. Ms Archita Nayak, Ms Archita Nayak, Ld Ar Appeared For The Assessee & Shri Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

36 and courier copy enclosed) That thereafter the appellant has decided to apply for VIVAD SE VISHWAS SCHEME 2020 and filed Form 1 and 2 under VIVAD SE VISWAS SCHEME 2020. Appellant has received Form 3 from the Pr. CIT, Sambalpur and as per the direction of Pr. CIT, Sambalpur, Appellant has deposited the amount and filed Form

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

In the result, appeals of the assessee i

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

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

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

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

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

M/S. NALCO MINES EMPLOYEES UNION,KORAPUT vs. PR.CIT-1, SAMBALPUR

In the result, appeal of the assessee is disposed off with the directions to the competent authority –ld

Bench: S/Shri Chandra Mohan Garg & Manish Boradassessment Years: 2012-13 To 2017-18 Shri Pramod Kumar Moharana, Vs. Pr. Cit-1, Bhubaneswar.Of Nalco Mines Employees‟ Union, At: D-9, Sector-1, Nalco Township, Damanjodi,Dist: Koraput Pan/Gir No.Aclpm 0589 M (Appellant) .. ( Respondent) Assessee By : Shri Basudev Panda, Sr. Advocate Revenue By : Shri S.C.Mohanty Addl. Cit (Dr) Date Of Hearing : 27 /10/ 2021 Date Of Pronouncement : 23/12/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order U/S.119(2)(B) Of The Income Tax Act, 1961 Of The Pr. Cit(A)-1, Bhubaneswar For The Assessment Years 2012-13 To 2017-18. Application Of Applicant/Assessee For Condonation Of Delay :- 2. Ld. Senior Counsel On Application Dated 28.03.2021 Submitted That The Hon‟Ble High Court Of Orissa Was Pleased To Direct To File Appeal Before The Tribunal For Adjudication & The Matter Was Disposed Of Vide W.P.(C) No.24445/2020, Dated 05.01.2021 & I.A.No.250/2021 Vide Dated 17.03.2021 For Consideration Of Explanation Of Assessee For The Delay In P A G E 1 | 20 Assessment Years: 2012-13 To 2017-18

condonation of delay and separately furnished to be allowed in toto. I. For that the issue regarding population of the particular place since was already considered by competent authorities were accepted by the Hon'ble Tribunal as well as the Hon'ble Court and further scrutiny and review of the matter is beyond of the jurisdiction and competency

TAPAN JENA,GURGAON vs. ACIT CIRCLE BALASORE & ADIT, CPC-BANGALORE, BALASORE

In the result, both appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpia

2. At the outset, we found that ITA No.28/CTK/2022 filed for A.Y.2018- 2019 is delayed by 27 days and ITA No.87/CTK/2022 filed for A.Y.2019- 2020 is delayed by 102 days. In this regard, the assessee has filed applications in both the appeals stating reasons for condonation of delay, to which ld.DR did not object. Thus, we condone the delay occurred

TAPAN JENA,GURGAON vs. ACIT BALASORE CIRCLE, BALASORE, BALESORE

In the result, both appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpia

2. At the outset, we found that ITA No.28/CTK/2022 filed for A.Y.2018- 2019 is delayed by 27 days and ITA No.87/CTK/2022 filed for A.Y.2019- 2020 is delayed by 102 days. In this regard, the assessee has filed applications in both the appeals stating reasons for condonation of delay, to which ld.DR did not object. Thus, we condone the delay occurred

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee