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

SAHABAJ KHAN,BHADRAK vs. ITO BHADRAK WARD, BHADRAK

In the result, appeal of the assessee stands partly allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2012-13 Sahabaj Khan, Bhadrak Egg Sahabaj Khan, Bhadrak Egg Vs. Income Tax Officer, Bhadrak Income Tax Officer, Bhadrak Trader, Fish Market, Kacheri Trader, Fish Market, Kacheri Ward, Charampa, Bhadrak. Ward, Charampa, Bhadrak. Bazar, Bhadrak Bazar, Bhadrak Pan/Gir No Pan/Gir No.Aqgpk 1248 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Digant Das, Digant Das, Adv Revenue By : Shri Charan Dass, Ld Sr Dr , Ld Sr Dr

condone the delay of 56 days and admit the appeal for hearing. 4. It was submitted by ld AR that the assessee is a wholesale dealer in eggs. It was the submission that the impugned assessment year 2012-13 was the first year of business of the assessee. The assessee had a turnover of Rs.5

M/S- SBEP-GRIL(JOINT VENTURE),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

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, 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

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

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

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

1 , 2, 7 & 8 and allow the deductions as claimed by the respondent for SI No.3, 4,5 & 6 and/or any other order (s) be passed as your honour may deem proper 8s fit, in the substantial interest of justice & equity.” 5. The appeal filed by the revenue is delayed by 54 days. The revenue has filed condonation petition, stating

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

56,81,850/- 61,41,724/ 61,41,724/- - TOTAL 3,85,30,339/- 3,08,00,0 4,03,74,113/- 42/- 1. Estimation of Net Profit:- As the practice of newspaper advertising was continuing during the year 2013-14, the sale price of the A.Y. 2014-15 is estimated as 5% higher than the sales figure disclosed

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

56,81,850/- 61,41,724/ 61,41,724/- - TOTAL 3,85,30,339/- 3,08,00,0 4,03,74,113/- 42/- 1. Estimation of Net Profit:- As the practice of newspaper advertising was continuing during the year 2013-14, the sale price of the A.Y. 2014-15 is estimated as 5% higher than the sales figure disclosed

MR. SAGIR ALAM KHAN,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, , KEONJHAR

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.354/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Mr. Sagir Alam Khan, Vs Ito, Keonjhar Ward, Keonjhar At : Magurgadia, Po: Keonjhargarh Dist : Keonjhar-758001 Pan No. : Anvpk 1400 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri B.R.Panda, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/08/2025 घोषणा की तारीख/Date Of Pronouncement : 11/08/2025

delay of 161 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld. AR that the assessee is engaged in the business of footwear. The assessee had purchased a property for Rs.14 2 lakhs whereas the actual value has been shown at Rs.22 lakhs

SUNIL KUMAR MAHAPATRA,BARGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SAMBALPUR., SAMBALPUR

Appeal of the assessee is allowed

Bench: Before Shri George Mathanmember Assessment Year : 2018-19 Sunil Kumar Mahapatra Sunil Kumar Mahapatra Vs. Acit, Acit, Balasore Balasore Circle, Circle, At; Bandutikra Ward No. 09 Bandutikra Ward No. 09 Sambalpur Po/Ps/Dist: Po/Ps/Dist: Baragarh, 768028 Odisha Pan/Gir No. . Aibpm1422F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K Mishra, Adv , Adv Revenue By Revenue By : Shri Saroj Kumar Dubey,, Ld Cit : Shri Saroj Kumar Dubey,, Ld Cit Dr Date Of Hearing : 17/12/20 2024 Date Of Pronouncement : 17/12/2 2024 O R D E R Per Bench:

condone the delay and admit the appeal for hearing on merits. P a g e 3 | 11 Assessment Year : 2018-19 5. Brief facts of the case are that the assessee is an individual engaged in the business of running a stone crusher and having income from sales of grit and allied products. A survey u/s 133A

THE BHAWANI PATNA CENTRAL CO-OPERATIVE BANK LIMITED,MAHAVIRPADA, BHAWANIPATNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), SAMBALPUR

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-15

condone the delay of 109 days in filing the appeal. 4. We have considered the submissions of ld Sr. D.R. A perusal of the order of the ld CIT(A) clearly shows that the ld CIT(A) has given several opportunities to the assessee but the assessee has not responded to the same. It was in this backdrop that