SMT. SANJUKTA SINGH,CUTTACK vs. ITO WARD-2(30, CUTTACK

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17 Smt. Smt. Sanjukta Sanjukta Singh, Singh, Vs. Income Tax Officer, Ward Income Tax Officer, Ward- Samanta Samanta Sahi, Sahi, B.K.Canal B.K.Canal 2(3), Cuttack 2(3), Cuttack Road, Cuttack Road, Cuttack-753001 Pan/Gir No. Pan/Gir No.Aqgps 9627 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri S.N.Sahu/Somnath Sahu, Ars S.N.Sahu/Somnath Sahu, Ars Revenue By : Shri S.C.Mohanty, : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 12/0 03/2024 Date Of Pronouncement : 12/0 /03/2024 O R D E R 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, A), Nfac, Delhi, Dated 12.6.2023 In Appeal No. In Appeal No.Cit(A), Cuttack/10125/018 Cuttack/10125/018-19 For The Assessment Year 2016- -17. 2. S/Shri S.N.Sahu/Somnath Sahu, Ars Appeared For The Assessee & S.N.Sahu/Somnath Sahu, Ars Appeared For The Assessee & S.N.Sahu/Somnath Sahu, Ars Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

house property income and interest income. the sale of garment materials, house property income and interest income. the sale of garment

PRAVASH NARAYAN MALLICK,CHHATIA vs. ITO, JAJPUR WARD, JAJPUR

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2014-15 Pravash Narayan Pravash Narayan Mallick, At: Vs. Ito, Jajpur Ward, Ito, Jajpur Ward, Gopapurchhak, Gopapurchhak, Chhatia, Chhatia, Jajpur Barchana, Dist: Jajpur Barchana, Dist: Jajpur Pan/Gir No. Pan/Gir No.Ajupm 4029 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Adv Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 19 /0 04/2023 Date Of Pronouncement : 19/0 /04/2023 O R D E R

house property, ital & Colour Lab and also from rental income from house property, ital & Colour Lab and also from rental

RADHANATH MOHANTY,BHUBANESWAR vs. PCIT, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed

house property had not been examined by the AO; and vii) the nature of the business of the partnership firm

SURESH KUMAR DIVAKAR,SAMBALPUR vs. ACIT, CIRCLE 1(1), , SAMBALPUR

In the result, appeal of the assessee is allowed

house property. Please furnish the details. Details of movable & immovable properties in the following format:- Sl.No. Details of Value of Purchase

SRI SATYABRATA PUJAPANDA,PURI vs. ITO,PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

property as a guest house. It was the submission that as the assessee has been using the property as his residence

SRI SATYABRATA PUJAPANDA,PURI vs. ITO, PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

property as a guest house. It was the submission that as the assessee has been using the property as his residence

SURUCHI JENA,JHARPADA vs. ACIT, CIRCLE 3(1), PRATYAKHA BHAWAN

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.207/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Suruchi Jena, Vs Acit, Circle-3(1), Partyakha Plot No.226-B, Shanti Nagar, Bhawan, Bhubaneswar Jail Road, Laxmi Sagar, Bhubaneswar, Odisha-751006 Pan No. :Aazpj 2025 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 08/07/2024 घोषणा की तारीख/Date Of Pronouncement : 08/07/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 06.03.2014, In Din & Order No.Itba/Nfac/S/250/2023- 24/1062072084(1) For The Assessment Year 2015-2016. 2. The Solitary Ground Taken By The Assessee Is With Regard To Disallowance Of Deduction Claimed U/S.54F Of The Act At Rs.1,95,76,997/- Towards Investment Made In The Acquisition Of New House Property Out Of The Sale Consideration Received From The Sale Of Capital Assets. 3. Brief Facts Of The Case Are That During The Year Under Consideration The Assessee Has Sold Four Pieces Of Land For A Total Consideration Of Rs.1,97,00,000/- & Claimed Exemption U/S.54F Of The Act For The Investment Made In The Acquisition Of House Property Out Of Such Sale

house property out of the sale consideration received from the sale of capital assets. 3. Brief facts of the case

DURGA DUTTA SUBUDHI,PURI vs. ITO, WARD PURI

In the result appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.552/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2017-2018) Durga Dutta Subudhi Vs Ito, Ward Puri. Badasankha, Grand Road, Puri Pan No. :Acxps 7943 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Nishanth Rao, B Sr.Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2025 घोषणा की तारीख/Date Of Pronouncement : 15/07/2025

house property as the TDS return showed TDS having deducted u/s.194-I of the Act. It was the submission that the heads

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

house property is duly reflected in such Form 16, disallowed by the AO, and reassessed the appellant under the head

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

house property is duly reflected in such Form 16, disallowed by the AO, and reassessed the appellant under the head

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

house property is duly reflected in such Form 16, disallowed by the AO, and reassessed the appellant under the head

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

house property is duly reflected in such Form 16, disallowed by the AO, and reassessed the appellant under the head

MANORANJAN DASH,BHUBANESWAR vs. ITO WARD 3(1), BHUBANESWAR

housing loan of Rs.3000000/-\nused for payment of creditors towards construction of the property observing that\nthe housing loan was availed

SHRI SANTOSH KUMAR AGARWALA,CUTTACK vs. ACIT, CIRCLE- 2(1), CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicialita Nos.189 & 190/Ctk/20 /Ctk/2023 Assessment Year : 2009-10 Santosh Kumar Santosh Kumar Agarwala, Vs. Acit, Circle Acit, Circle-2(1), Sector-6, Cda, Cuttack 6, Cda, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Aaspa 3698Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr , Sr. Dr Date Of Hearing : 13/07 7/2023 Date Of Pronouncement : 13/0 /07/2023 O R D E R

house property. It was the submission that the period of construction of house would also have to be considered. P a g e 4 | 10 ITA Nos.189

SHRI SANTOSH KUMAR AGARWALA,CUTTACK vs. ACIT, CIRCLE- 2(1), CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicialita Nos.189 & 190/Ctk/20 /Ctk/2023 Assessment Year : 2009-10 Santosh Kumar Santosh Kumar Agarwala, Vs. Acit, Circle Acit, Circle-2(1), Sector-6, Cda, Cuttack 6, Cda, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Aaspa 3698Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr , Sr. Dr Date Of Hearing : 13/07 7/2023 Date Of Pronouncement : 13/0 /07/2023 O R D E R

house property. It was the submission that the period of construction of house would also have to be considered. P a g e 4 | 10 ITA Nos.189

SATYARANJAN CHAND,BHUBANESWAR vs. DCIT CIRCLE -2(1), BHUBANESWAR

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Satyaranjan Satyaranjan Chand, Chand, Plot Vs. Dy. Dy. Commissioner Commissioner Of Of 3Rd No.Ga-722, 722, 3 Floor, Income Income Tax, Tax, Circle Circle-2(1), Kalinga Nagar, K Kalinga Nagar, K-3-B, Po: Bhubaneswar Bhubaneswar Ghatikia, Bhubaneswar. Ghatikia, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aajpc 7891 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawal Walla, Ca Revenue By : Shri S.C.Mohanty, S.C.Mohanty, Sr Dr Date Of Hearing : 15/11 11/2023 Date Of Pronouncement : 15/11 /11/2023 O R D E R

house property was on rent to the assessee’s sister namely, Stm. Amitarani Giri. She had been staying on the said

KANAK BHANJ DEO,BHUBANESWAR vs. ITO, WARD-5(3), BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.21/Ctk/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kanak Bhanj Deo, Vs Ito, Ward-5(3), Bhubaneswar Plot No.2093/3341, Lane-5, Jaydev Vihar, Bhubaneswar, Odisha-751013 Pan No. :Angpb 4721 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri N.R.Biswal, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/07/2024 घोषणा की तारीख/Date Of Pronouncement : 10/07/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 16.11.2023, In Din & Order No.Itba/Nfac/S/250/2023- 24/1058002817(1) For The Assessment Year 2017-2018. 2. Brief Facts Of The Case Are That The Assessee Has Entered Into Joint Development Agreement (Jda) With The Builder On 13.01.2012 & Further Executed A Distribution Agreement On 05.11.2014 According To Which The Land Of The Assessee Was Given To The Developer For Construction Of Multistoried Building & As Per Distribution Agreement, In Consideration The Assessee Is Entitled For 26% Area In The Constructed Building. During The Impugned Year The Assessee Has Got Four Flats Having Total Area Of 4220.23 Sq.Ft. (Including 92.85 Sq.Ft. Additional Area) As The Sale Consideration Being 26% Of The Newly Constructed Building. Out Of The Said

house property.] Explanation. - For the purposes of this section,- [ (i) omitted by Act 11 of 1987, Section 23 (w.e.f. 1.4.1988).] [* * *] net consideration

SUNIL K EPARI,AMERICA vs. ACIT INTL TAX, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.101/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Sunil K Epari, Vs Acit, International Taxation, 123, Putnam Way Silver Spring Bhubaneswar Mechanicsburg, Foreign, United States Of America Pan No. :Abxpe 7883 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Pranaya Kumar Mishra & Shri Prashant Mishra, Ars राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/12/2025 घोषणा की तारीख/Date Of Pronouncement : 01/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(A), Kolkata-22, Dated 28.11.2024 For The Assessment Year 2017-2018. 2. At The Outset, We Found That The Appeal Of The Assessee Is Delayed By 11 Days. In This Regard, The Assessee Has Filed Condonation Of Application Along With Affidavit Stating Sufficient Reasons For Condonation Of Delay, Which Are Not Found To Be False. Ld. Sr. Dr Did Not Object To Condone The Delay. Accordingly, We Condone The Delay Of 11 Days Delay & Proceed To Dispose Off The Appeal. 3. It Was Submitted By The Ld. Ar That Two Additions Are In Dispute. The First Addition Is In Respect Of Cash Deposit Of Rs.15,99,000/- & The Second

house property being rental income. It was the submission that the assessee has no other income or sources in India