NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2016-17 National National Aluminium Aluminium Vs. Dcit, Circle Dcit, Circle -1(2), Company Limited., Nalco Company Limited., Nalco Bhubaneswar Bhubaneswar Bhawan, Bhawan, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaacn 7449 M (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri Ved Jain, Ca & Shri P. Venugopal Rao, Ca Venugopal Rao, Ca Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023 O R D E R Per Bench

section 43B of the Act. However. In the computation of total income you have disallowed Rs. 20,92,64,656/- only

ORISSA RURAL HOUSING AND DEVELOPMENT CORPORATION LIMITED(ORHDC),KHORDA vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both appeals of the assessee are allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

disallowed the interest shown to be due to the Government by applying the provision for section 43B of the Act. It was the submission

ORISSA RURAL HOUSING AND DEVELOPMENT CORPORATION LIMITED(ORHDC),KHORDA vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both appeals of the assessee are allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

disallowed the interest shown to be due to the Government by applying the provision for section 43B of the Act. It was the submission

M/S. GORAKHNATH CONSTRUCTION PVT. LTD.,ROURKELA vs. ACIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.235 & 236/Ctk/20 /Ctk/2023 Assessment Years : 2013-14 & 2014 14 & 2014-15 Gorakhnath Gorakhnath Construction Construction Vs. Dcit, Circle, Rourkela Dcit, Circle, Rourkela Pvt.Ltd., E-42, 42, Koel Koel Nagar, Nagar, Rourkela Pan/Gir No Pan/Gir No.Aabcg 4382 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

M/S. GORAKHNATH CONSTRUCTION PVT. LTD.,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.235 & 236/Ctk/20 /Ctk/2023 Assessment Years : 2013-14 & 2014 14 & 2014-15 Gorakhnath Gorakhnath Construction Construction Vs. Dcit, Circle, Rourkela Dcit, Circle, Rourkela Pvt.Ltd., E-42, 42, Koel Koel Nagar, Nagar, Rourkela Pan/Gir No Pan/Gir No.Aabcg 4382 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

JYOTIN KUMAR SAHOO,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.7,8 & 306/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2019-20, 2020-21 & 2021 21 & 2021-22 Jyotin Kumar Sahoo, Plot Jyotin Kumar Sahoo, Plot Vs. Dcit/Acit, Circle Dcit/Acit, Circle-2(1), No.112/256A, Lane No.112/256A, Lane-3, Cave Bhubaneswar Bhubaneswar Road, Road, Khandagiri, Khandagiri, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Ahjps 8082 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik, Ca B.R.Pattnaik, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench All These Three All These Three Appeals Filed By The Assessee Are Are Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 23.11 Ld Cit(A), Nfac, Delhi Dated 23.11.2022 In Appeal No.Nfac/2018 In Appeal No.Nfac/2018- 19/10024405 For The Assessment Year 2019-20, In Appeal No.Nfac/2019 20, In Appeal No.Nfac/2019- 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020-21 & In Appeal No.Nfac/2020 No.Nfac/2020-21/10167847 For The Assessment Year 2021 21/10167847 For The Assessment Year 2021-22, Respectively.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

JYOTIN KUMAR SAHOO,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.7,8 & 306/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2019-20, 2020-21 & 2021 21 & 2021-22 Jyotin Kumar Sahoo, Plot Jyotin Kumar Sahoo, Plot Vs. Dcit/Acit, Circle Dcit/Acit, Circle-2(1), No.112/256A, Lane No.112/256A, Lane-3, Cave Bhubaneswar Bhubaneswar Road, Road, Khandagiri, Khandagiri, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Ahjps 8082 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik, Ca B.R.Pattnaik, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench All These Three All These Three Appeals Filed By The Assessee Are Are Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 23.11 Ld Cit(A), Nfac, Delhi Dated 23.11.2022 In Appeal No.Nfac/2018 In Appeal No.Nfac/2018- 19/10024405 For The Assessment Year 2019-20, In Appeal No.Nfac/2019 20, In Appeal No.Nfac/2019- 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020-21 & In Appeal No.Nfac/2020 No.Nfac/2020-21/10167847 For The Assessment Year 2021 21/10167847 For The Assessment Year 2021-22, Respectively.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

B.B.KAR,ROURKELA vs. ITO WARD-1, ROURKELA

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 B.B.Kar, F-4, Civil Township, 4, Civil Township, Vs. Ito, Ward Ito, Ward-1, Rourkela Rourkela Pan/Gir No Pan/Gir No.Aaefb 9122 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 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), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 9.12.2022 In Appeal No. In Appeal No. Cit(A), Sambalpur/10032/2020 Sambalpur/10032/2020-21 For The Assessment Year 2018 2018-19. 2. Shri Sandeep Kumar Jena Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri D Ar Appeared For The Assessee & Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. Dr Appeared For The Revenue.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

JYOTIN KUMAR SAHOO,KHORDA vs. DCIT CIECLE-2(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.7,8 & 306/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2019-20, 2020-21 & 2021 21 & 2021-22 Jyotin Kumar Sahoo, Plot Jyotin Kumar Sahoo, Plot Vs. Dcit/Acit, Circle Dcit/Acit, Circle-2(1), No.112/256A, Lane No.112/256A, Lane-3, Cave Bhubaneswar Bhubaneswar Road, Road, Khandagiri, Khandagiri, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Ahjps 8082 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik, Ca B.R.Pattnaik, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench All These Three All These Three Appeals Filed By The Assessee Are Are Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 23.11 Ld Cit(A), Nfac, Delhi Dated 23.11.2022 In Appeal No.Nfac/2018 In Appeal No.Nfac/2018- 19/10024405 For The Assessment Year 2019-20, In Appeal No.Nfac/2019 20, In Appeal No.Nfac/2019- 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020 20/10074302 For The Assessment Year 2020-21 & In Appeal No.Nfac/2020 No.Nfac/2020-21/10167847 For The Assessment Year 2021 21/10167847 For The Assessment Year 2021-22, Respectively.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

TECHSUPPORT,BHUBANESWAR vs. ACIT CIRCLE-5(1), BHUBANESWAR

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2019-20 Techsupport, Techsupport, At At-Plot Vs. Acit, Acit, Circle Circle-5(1), No.N-2, 104 Irc Village, 2, 104 Irc Village, Bhubaneswar Bhubaneswar Nayapalli, Bhubaneswar. Nayapalli, Bhubaneswar. Pan/Gir No Pan/Gir No.Aagft 8591 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 17.3.2023 Cit(A), Nfac, Delhi Dated 17.3.2023 In Appeal No. In Appeal No. Cit(A), Nfac/2018- 19/10000282 For The Assessment Year 2019-20. 2. Shri Sandeep Kumar Jena Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri D Ar Appeared For The Assessee & Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. Dr Appeared For The Revenue.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

INDERA GARMENTS PVT. LTD,ROURKELA vs. ADIT, CPC, BANGALURE

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.171 & 172/Ctk/20 /Ctk/2022 Assessment Year Assessment Years : 2018-2019 & 2019 2019 & 2019-2020 Indera Garments Pvt Ltd., Indera Garments Pvt Ltd., Vs. Dcit, Cpc, Income Tax Dcit, Cpc, Income Tax Main Main Road, Road, Rourkela, Rourkela, Department, Bangalore Department, Bangalore Sundargarh Pan/Gir No. Pan/Gir No.Aaaci 9173 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Pawan Kumar Agarwal,Ar Pawan Kumar Agarwal,Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 23/01 01/2023 Date Of Pronouncement : 23/01 /01/2023 O R D E R

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

INDERA GARMENTS PVT. LTD,ROURKELA vs. ADIT, CPC, BANGALURE

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.171 & 172/Ctk/20 /Ctk/2022 Assessment Year Assessment Years : 2018-2019 & 2019 2019 & 2019-2020 Indera Garments Pvt Ltd., Indera Garments Pvt Ltd., Vs. Dcit, Cpc, Income Tax Dcit, Cpc, Income Tax Main Main Road, Road, Rourkela, Rourkela, Department, Bangalore Department, Bangalore Sundargarh Pan/Gir No. Pan/Gir No.Aaaci 9173 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Pawan Kumar Agarwal,Ar Pawan Kumar Agarwal,Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 23/01 01/2023 Date Of Pronouncement : 23/01 /01/2023 O R D E R

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

SRI NIRMAL CHANDRA PADHIARY,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.157/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sri Nirmal Chandra Padhiary, Vs Acit, Balasore Circle, Balasore Bampada, Chhanpur, Birla Tyre Road, Balasore-756056 Pan No. :Acupp 0872 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Mr. Somanath Sahoo, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 16/10/2023 घोषणा की तारीख/Date Of Pronouncement : 16/10/2023 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 25.01.2023 In Appeal No.Itba/Nfac/S/250/2022-23/1049108098(1) For The Assessment Year 2017-2018. 2. This Appeal Of The Assessee Is Time Barred By 35 Days. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Along With Affidavit Of The Assessee For Condonation Of The Delay, To Which The Ld. Sr. Dr Has Not Raised Any Serious Objection To Condone The Delay. On Perusal Of The Application & The Affidavit Of The Assessee, We Found That The Delay Occurred Due To Bonafide Reasons. Accordingly, We Condone The Delay Of 35 Days In Filing The Appeal & Appeal Is Disposed Off Finally. 3. It Was Submitted By The Ld. Ar That Two Additions Are Challenged In This Appeal, One Is Against The Disallowance Of Pf & Esi Paid Belatedly

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

BIJENDRA SINGH,SUNDARGARH vs. ACIT, CIRCLE ROURKELA, ROURKELA

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

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

ODISHA STATE MEDICAL CORPORATION LIMITED,BHUBANESWAR vs. ACIT, CIRCLE -1(2), BHUBANESWAR

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Odisha Odisha State State Medical Medical Vs. Dcit/Acit, Circle Dcit/Acit, Circle-1(2), Corporation Ltd., Infront Of Corporation Ltd., Infront Of Bhubaneswar Bhubaneswar Ram Mandir, Bhubaneswar. Ram Mandir, Bhubaneswar. Pan/Gir No Pan/Gir No.Aabco 9370 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda Natabar Panda, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 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), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 9.12.2022 In Appeal No. In Appeal No. Cit(A), Bhubaneswar- -1/10575/2018-19 For The Assessment Year For The Assessment Year 2017-18. 2. Shri Natabar Panda, Natabar Panda, Ld Ar Appeared For The Assessee & Shri D Ar Appeared For The Assessee & Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. Dr Appeared For The Revenue.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

JAGANNATH CORPORATION PROJECTS PRIVATE LIMITED,BHUBANESWAR vs. DCIT CIRCLE-1(1), BHUBANESWAR

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2020-2021 2021 Jagannath Jagannath Corporation Corporation Vs. Cit (A), Nfac, Delhi Cit (A), Nfac, Delhi Projects Projects Pvt Pvt Ltd., Ltd., Plot Plot No.397, No.397, Sarangi Sarangi Bhawan Bhawan Garage Chhak, Lewis Road, Garage Chhak, Lewis Road, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaccj 3043 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Tarun Kumar Agarwal Agarwalla, Ca Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 23/0 02/2023 Date Of Pronouncement : 23/0 /02/2023

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

BIKASH PATRA,ROURKELA vs. ITO WARD-4,, ROURKELA

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Bikash Patra, B Bikash Patra, B-4 & 5, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-4, Sector-20, 20, Rourkela, Rourkela, Rourkela Sundargarh Pan/Gir No. Pan/Gir No.Aiypp 1174 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri S.K.Agarwalla, Ca & S.K.Hota, Ar S.K.Agarwalla, Ca & S.K.Hota, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 15/0 02/2023 Date Of Pronouncement : 15/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi Delhi Dated 30.7.2021 In Appeal No. Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1034539422(1) For The Assessment Year The Assessment Year 2018- 19. 2. Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, 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.

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B

SANJAY KUMAR AGRAWAL,CUTTACK vs. BBN-C-(4)(8), INCOME TAX OFFICE, CUTTACK

In the result, appeal of the assessee is allowed

disallowance by invoking the provisions of Section 43B of the Act. The CPC/AO failed to appreciate this fact even in the rectification

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, 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 Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 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.

disallowance made by the Assessing Officer on account of non Assessing Officer on account of non-deduction of TDS u/s.194J of the Act deduction of TDS u/s.194J of the Act and consequently section 40(a)(ia) of the Act. It was the submission that and consequently section 40(a)(ia) of the Act. It was the submission that and consequently