ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-4(1), BHUBANESWAR

In the result, appeal of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.392&393/Ctk/2018 (नििाारण वषा / Assessment Year : 2014 – 2015 & 2015-2016) M/S Orissa State Co-Operative Vs. Ito Wardd-4(1), Handicrafts Corporation Limited Bhubaneswar D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी ऱेखा सं./Pan No. : Aaaao 0096 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri M.K.Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

forward business loss by the assessee”. The above submissions of the assessee were not accepted by the AO. The AO evaluated the byelaws and main object of the society and analyzed as under :- The bye-law of the co-operative society provides that, the main objective of the entity is to promote handicraft and handloom thereby has an objective

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

loss in the shares without conducting further inquiries. It was held by the Hon'ble Mumbai High Court in para-10 that it was a case of no enquiry. The observations of the Hon'ble High Court in para- 10 are reproduced as under: "10. We have examined the rival submissions made before us. We find that during the course

KANDOI AUTOMOBILES PVT. LTD.,CUTTACK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee is allowed

carried out, it was found that the assessee has made various transactions with its sister concerns which has not been verified and, therefore, the assessment order is erroneous as well as prejudicial to the interest of revenue and 5 accordingly, he prayed for the confirmation of the order passed by the ld. Pr.CIT. 6. We have considered the rival submissions

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 and the relation to the assessee’s business had not been examined by the AO. 3. It was the submission that in para 4.1, the ld. Pr.CIT has mentioned that the assessee has not replied to the show cause notice

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

houses and other business establishments for installing of pollution control equipment for prevention of Air & Water Pollution. The functions of the assessee Board are of public importance and closely related to governmental functions. On the facts and circumstances as stated above, the assessee is a “State” as defined in Article12 of the Constitution of India and it is prayed before

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

carried out by the third party i.e. other than the constituents therefore, the JVs are entitled for deduction u/s.80IA of the Act and accordingly those JVs were succeeded in appellate forums and allowed the deduction u/s.80IA of the Act. 54 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 iii) the deduction u/s.80IA

RAJ KISHORE PRUSTY,KENDRAPARA vs. PR. CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Raj Kishore Prusty,At: Nuapatna, Raj Kishore Prusty,At: Nuapatna, Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 Po: Chandol, Dist: Kendrapara Po: Chandol, Dist: Kendrapara Pan/Gir No. No.Atdpp 8328 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca D.Parida, Ca Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 05/ /4/2022 O R D E R Per C.M.Garg G, Jm 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 Pr. Cit-1, Bhubaneswar 1, Bhubaneswar U/S.263 Of The Act Dated 26.3.2021 U/S.263 Of The Act Dated 26.3.2021 For The Assessment Year .2016-17. 17. 2. The Assessee Has Raised The Following Grounds: The Assessee Has Raised The Following Grounds:

carry thorough and detailed enquiry. Moreover, the ITAT, Cuttack Bench, Cuttack, has upheld action u/s 263 in the case of Cuttack Development Authority v. CIT, Cuttack in IT A No.381/CTK/2014 on the same ground of failure to conduct further enquiries where circumstances demands so. The Revisional authority's power to treat a case of limited scrutiny as erroneous

BHUBANESWAR DEVELOPMENT AUTHORITY,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadalebhubaneswar Development Vs. Cit, Bhubaneswar. Authority, Akash Shova Building, Sachivalaya Marg, Bhubaneswar. Pan/Gir No. Aaalb 0073 G (Appellant) .. ( Respondent)

property or to carry out itself or in collaboration with any other agency or through any other agency on its behalf, building, engineering, mining and other operations to execute works in connection with supply of water, disposal of sewerage, control of pollution and other services and amenities and generally to do anything with the prior approval or on direction

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

house property, business and profession and other sources and balance sheet was filed along with supportive financial statement. The Id AR's contention that the assessee was holding the cash for the business operations at Jaipur and there is no malafide intension and the said transaction was disclosed in the income tax return. Further the Id. AR emphasized that

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

house property, business and profession and other sources and balance sheet was filed along with supportive financial statement. The Id AR's contention that the assessee was holding the cash for the business operations at Jaipur and there is no malafide intension and the said transaction was disclosed in the income tax return. Further the Id. AR emphasized that

DCIT, CIRCLE-4(1), BHUBANESWAR vs. M/S. JAGANNATH CHAUDHURY, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

carried the matter in appeal before the CIT(A) and submitted that the issue is covered in favour of the assessee in its own case for the assessment year 2008-09 by the ITAT, Cuttack order dated 27.6.2017 in ITA No.66/CTK/.2015, wherein, it was directed to the AO to estimate the income @ 10% of interest income. 5. Following the decision

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

carried business risk but also undertook entrepreneurial risk, financial risk and investment risk. Ld. AR also submitted that the assessee was required to furnish various details such as qualification and experience of key personnel who shall be looking after the administration and execution of the project, list of machineries/equipment deployed for execution of the projects, experience of similar work undertaken