M/S. KALINGA MINING CORPORATION PVT. LTD.,CUTTACK vs. JCIT, CUTTACK

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.469/Ctk/2014 (धनधाारण वषा / Assessment Year :2013-2014) M/S Kalinga Mining Vs. Ito (Tds), Shelter Chhak, Corporation, Samanta Cuttack Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं./Ita No.405/Ctk/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/S Kalinga Mining Vs. Jcit, Range-Ii, Cuttack Corporation, Samanta Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई की तारीख / Date Of Hearing : 26/07/2017 घोषणा की तारीख/Date Of Pronouncement 28/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal I.E. Ita No.469/Ctk/2014 (Ay 2013-2014) Against The Order Of Cit(A), Cuttack, Dated 29.9.2014 Passed U/S.206C(6)(6A)&(7) Of The I.T.Act & Also Appeal In Ita No.405/Ctk/2015 Against The Order Of Cit(A), Cuttack, Dated 20.07.2015 Passed U/S.143(3) Of The I.T.Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing, Nor Any Adjournment Application Was Placed On Record By The Assessee. Considering The Facts & Circumstances Of The Case, We

section 206C of the Act and the 4 & ITA No.405/2015 AO has treated the assessee as assessee in default. We found the assessee is collecting the declaration forms which is more procedural and non-submission of form is in the nature of technical mistake. Further, we are of the opinion that the assessee cannot be penalized for non- submission

ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR

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

disallowances of expenses and liabilities for expenses. 4. Aggrieved with the above order of the Assessing Officer, the assessee preferred an appeal before Ld. CIT (Appeals)-II, Bhubaneswar who in his order passed in I.T Appeal No.0079/2009-10 dated 29.12.2009 partly allowed the appeal in excluding government grant and house rent recovered from the employees from the total receipts and after