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185 results for “disallowance”+ Section 143(3)(ii)clear

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Key Topics

Addition to Income73Section 143(3)56Section 14751Section 801A45Disallowance35Section 26333Deduction33Section 4031Section 43B28Section 143(2)

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

3. That the proceedings having been initiated by issue of a Notice u/s 143(2) on 18/09/2012 by the Asstt. Commissioner of Income Tax, in the absence of an Order transferring jurisdiction u/s.127 to the Joint Commissioner of Income Tax, the Order of Assessment dated 24.03.2014 passed by the Joint Commissioner of Income Tax is without jurisdiction and needs

Showing 1–20 of 185 · Page 1 of 10

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25
Exemption22
Section 3621

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

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

ITA 89/CTK/2024[2015-16]Status: DisposedITAT Cuttack19 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

ii) Interest payments on deposits by a primary agricultural credit society or primary credit society or co-operative land mortgage bank or co- operative land development bank. [Section 194A(3)(viia)(a) of the Act] (iii) Interest payment on deposits other than time deposit by a co-operative society engaged in the business of banking other than those mentioned

INCOME TAX OFFICER WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

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

ITA 82/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

ii) Interest payments on deposits by a primary agricultural credit society or primary credit society or co-operative land mortgage bank or co- operative land development bank. [Section 194A(3)(viia)(a) of the Act] (iii) Interest payment on deposits other than time deposit by a co-operative society engaged in the business of banking other than those mentioned

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

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

ITA 84/CTK/2024[2015-16]Status: DisposedITAT Cuttack19 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

ii) Interest payments on deposits by a primary agricultural credit society or primary credit society or co-operative land mortgage bank or co- operative land development bank. [Section 194A(3)(viia)(a) of the Act] (iii) Interest payment on deposits other than time deposit by a co-operative society engaged in the business of banking other than those mentioned

INCOME TAX OFFICER, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

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

ITA 62/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

ii) Interest payments on deposits by a primary agricultural credit society or primary credit society or co-operative land mortgage bank or co- operative land development bank. [Section 194A(3)(viia)(a) of the Act] (iii) Interest payment on deposits other than time deposit by a co-operative society engaged in the business of banking other than those mentioned

INCOME TAX OFFICER WARD-1 BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

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

ITA 78/CTK/2024[2014-15]Status: DisposedITAT Cuttack19 Jun 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

ii) Interest payments on deposits by a primary agricultural credit society or primary credit society or co-operative land mortgage bank or co- operative land development bank. [Section 194A(3)(viia)(a) of the Act] (iii) Interest payment on deposits other than time deposit by a co-operative society engaged in the business of banking other than those mentioned

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. ACIT-(TDS), BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 323/CTK/2019[2009-10]Status: DisposedITAT Cuttack20 Feb 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 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)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 154Section 244ASection 244A(2)

ii.) In this case, the CIT(A)-l, Bhubaneswar while adjudicating the appeal in relation to charging of interest u/s. 201(1) had restored the issue to the file of the A.O. with a direction that assessee might file the necessary evidences to show that REC and PGCIL had duly shown interest incomes/wheeling charges in their returns of income

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

II. ITA No.437/CTK/2024; AY 2015-16: “Ground No. 1: The learned CIT(A) and the Assessing Officer have erred in rejecting the petition filed under section 154 on 10/12/2016 for rectifying the intimation under section 143(1)(a) for disallowing deduction claimed under section 11(2), in the light of the fact that a disallowance pertaining to delay in filing

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

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

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

II. ITA No.437/CTK/2024; AY 2015-16: “Ground No. 1: The learned CIT(A) and the Assessing Officer have erred in rejecting the petition filed under section 154 on 10/12/2016 for rectifying the intimation under section 143(1)(a) for disallowing deduction claimed under section 11(2), in the light of the fact that a disallowance pertaining to delay in filing

INDIAN METALS AND FERRO ALLOY LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, the appeals of the assessee are allowed and the

ITA 47/CTK/2014[2007-08]Status: DisposedITAT Cuttack25 Oct 2017AY 2007-08

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

For Appellant: Shri Sachit Jolly, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 143(3)Section 147Section 195Section 195(1)Section 40

II, Bhubaneswar dated 12.12.2013 for the assessment years 2007-08 & 2008-09. 2. Grounds of appeal taken by the assessee in assessment year 2007- 08 are as under: “1. That on facts and circumstances of the case and in law, the Commissioner of Income tax (Appeals) ["CIT(A)"] erred in confirming the action of the assessing officer ('AO") in initiating

ACIT, BHUBANESWAR vs. INDIAN METALS & FERRO ALLOYS LTD, BHUBANESWAR

In the result, the appeals of the assessee are allowed and the

ITA 73/CTK/2014[2007-08]Status: DisposedITAT Cuttack25 Oct 2017AY 2007-08

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

For Appellant: Shri Sachit Jolly, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 143(3)Section 147Section 195Section 195(1)Section 40

II, Bhubaneswar dated 12.12.2013 for the assessment years 2007-08 & 2008-09. 2. Grounds of appeal taken by the assessee in assessment year 2007- 08 are as under: “1. That on facts and circumstances of the case and in law, the Commissioner of Income tax (Appeals) ["CIT(A)"] erred in confirming the action of the assessing officer ('AO") in initiating

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

disallowances in full/part: 3 3.1. Depreciation on Leasehold Land U/s. 32 (1) (ii) of the Income Tax Act, 1961 as an Intangible Assets - Rs. 27491.00 Lacs. Additional Grounds/ Alternate claim 3.1.1. The authorities below have erred in not allowing the alternate claim of expenditure u/s. 37(1) of the Income tax Act, 1961 on the basis of actual expenditure incurred

ACIT, BHUBANESWAR vs. M/S. NEELACHAL GRAMYA BANK, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection

ITA 58/CTK/2015[2008-09]Status: DisposedITAT Cuttack12 Jul 2017AY 2008-09

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

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 144Section 147Section 148Section 2Section 22Section 36Section 44ASection 80PSection 80P(4)

disallowable under the said Section 36(l)(viia)(a) to be Rs. NIL. [NB: Although there appears to be no specific column in Form 3CD relating to Section 44AB towards the same, the Appellant is presumably referring to the clausel7(k) where against the entry head "Particular of any liability of a contingent nature" the Appellant has C.O. No. 13/CT

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

ii.) This issue was discussed by the CIT(A) in paras 5.5 to 5.7 on pages 4 & 5 of the appellate order. It is clear that these documents were bound books in thick cover and could not be regarded as loose sheets of paper. The assessee was regularly advancing cash loans as evidenced by documents seized from his residence

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

ii.) This issue was discussed by the CIT(A) in paras 5.5 to 5.7 on pages 4 & 5 of the appellate order. It is clear that these documents were bound books in thick cover and could not be regarded as loose sheets of paper. The assessee was regularly advancing cash loans as evidenced by documents seized from his residence

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

ii.) This issue was discussed by the CIT(A) in paras 5.5 to 5.7 on pages 4 & 5 of the appellate order. It is clear that these documents were bound books in thick cover and could not be regarded as loose sheets of paper. The assessee was regularly advancing cash loans as evidenced by documents seized from his residence

M/S. MAA TARINI INDUSTRIES LTD.,SUNDARGARH vs. PR. CIT, SAMBALPUR

In the result, appeal of the assessee is dismissed

ITA 292/CTK/2019[2014-15]Status: DisposedITAT Cuttack17 Mar 2020AY 2014-15

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2014-2015

For Appellant: Shri M.R.Sahu, ARFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 263

disallowance of adjustment on account of unabsorbed depreciation is a serious procedure irregularity, then it was not open to the Pr.CIT to treat the assessment order erroneous and prejudicial to the interest of revenue within meaning of section 263 of the Act. There fore the Pr.CIT order under section 263 setting aside the assessment be cancelled and AO's order

SRI ALOK AGRAWAL,SUNDERGARH vs. PR. CIT, SAMBALPUR, SAMBALPUR

In the result, both appeals of the assessee are partly allowed

ITA 160/CTK/2019[2014-15]Status: DisposedITAT Cuttack10 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.319/Ctk/2018 & Ita No.160/Ctk/2019 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) Sri Alok Agrawal, Vs. Pr. Cit, Sambalpur Rathor Colony, Ocl Approach Road, Rajgangpur, District-Sundergarh Pan No. : Afkpa 2367 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/08/2020 घोषणा की तारीख/Date Of Pronouncement : 11/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Two Appeals Have Been Filed By The Assessee Against The Order Passed By The Pr. Cit, Sambalpur, Dated 26.03.2018 & 26.03.2019 For The Assessment Years 2013-2014 & 2014-2015. 2. Similar Issue Has Been Raised In Both The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In Ita No.319/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned Therein & The Outcome Of The Same Shall Be Applied Mutatis Mutandis To The Appeal Of The Assessee For A.Y.2014-2015 Also. 3. Grounds Raised In Ita No.319/Ctk/2018 For A.Y.2013-2014 Are As Under :- 1. That The Notice Issued Under Section 263 By The Principal Commissioner Of Income Tax, Sambalpur (Hereinafter Referred To As "Pr. Cit") & The Order Passed Under Section 263 Is Unjustified, Arbitrary, Excessive, Contrary To Evidences & Bad In Law.

For Appellant: Shri S.S.Poddar, CAFor Respondent: Shri M.K.Gautam, CIT-DR
Section 143(3)Section 14ASection 263Section 263(1)

143(3) is neither erroneous nor prejudicial to the interest of Revenue. 7. That The Pr. CIT would have provided sufficient opportunity to the assessee to explain its case with proper evidences. 8. That The Pr. CIT would not have made disallowance as mentioned above. 9. That the appellant craves leave to add, amend or alter the aforesaid grounds

SRI ALOK AGARWAL,SUNDERGARH vs. PRINCIPAL CIT, SAMBALPUR

In the result, both appeals of the assessee are partly allowed

ITA 319/CTK/2018[2013-14]Status: DisposedITAT Cuttack10 Aug 2020AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.319/Ctk/2018 & Ita No.160/Ctk/2019 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) Sri Alok Agrawal, Vs. Pr. Cit, Sambalpur Rathor Colony, Ocl Approach Road, Rajgangpur, District-Sundergarh Pan No. : Afkpa 2367 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/08/2020 घोषणा की तारीख/Date Of Pronouncement : 11/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Two Appeals Have Been Filed By The Assessee Against The Order Passed By The Pr. Cit, Sambalpur, Dated 26.03.2018 & 26.03.2019 For The Assessment Years 2013-2014 & 2014-2015. 2. Similar Issue Has Been Raised In Both The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In Ita No.319/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned Therein & The Outcome Of The Same Shall Be Applied Mutatis Mutandis To The Appeal Of The Assessee For A.Y.2014-2015 Also. 3. Grounds Raised In Ita No.319/Ctk/2018 For A.Y.2013-2014 Are As Under :- 1. That The Notice Issued Under Section 263 By The Principal Commissioner Of Income Tax, Sambalpur (Hereinafter Referred To As "Pr. Cit") & The Order Passed Under Section 263 Is Unjustified, Arbitrary, Excessive, Contrary To Evidences & Bad In Law.

For Appellant: Shri S.S.Poddar, CAFor Respondent: Shri M.K.Gautam, CIT-DR
Section 143(3)Section 14ASection 263Section 263(1)

143(3) is neither erroneous nor prejudicial to the interest of Revenue. 7. That The Pr. CIT would have provided sufficient opportunity to the assessee to explain its case with proper evidences. 8. That The Pr. CIT would not have made disallowance as mentioned above. 9. That the appellant craves leave to add, amend or alter the aforesaid grounds

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

ITA 427/CTK/2018[2010-11]Status: DisposedITAT Cuttack28 Jan 2021AY 2010-11

Bench: S/Shri P.M. Jagtap & C.M. Garg

For Appellant: Shri P.K.Mishra,, ARFor Respondent: Shri M.K.Gautam CIT DR
Section 11Section 12ASection 13Section 143(3)

143(3) r.w.s 263 of the Act, and the similar issues are involved for the assessment years 2013-14 and 2015-16, the appeals may be decided accordingly. P a g e 3 | 13 M/s. Orissa Computer Academy 5. Replying to the submissions of ld A.R. of the assessee, ld CIT DR agreed that issues are covered by the decision