M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

41 taxmann.com 88) wherein it was held that where delay in filing appeal was due to negligence of advocate and also negligence of assessee who did not enquire about filing of appeal for more than two and half years, application for condonation of delay was to be rejected. It was observed in para-5, 6 , 7 & 8 as under

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

condonation of delay for not filing of its return of income within the statutory time limit, before the CBDT u/s 119(2)(b) of Income Tax Act, which has expressed provision for admission of claim of any exemption after the expiry of the period specified in the Income Tax Act. 2.4.2 In view of the above, it is humbly submitted

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,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

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals. 3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals. 3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals. 3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals. 3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals. 3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered

DCIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals. 3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered

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

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

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

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

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

ROLAND EDUCATIONAL & CHARITABLE TRUST,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