AJAY KUMAR MOHAPATRA,CUTTACK vs. INCOME TAX OFFICER, WARD1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.233/Ctk/2024 (ननधाारण वषा / Assessment Year :2010-2011) Ajay Kumar Mohapatra, Vs Ito, Ward-1(1), Cuttack Prop: M/S Bhabani Motors (India) At:Omp Square,Market Complex Po: College Square, Cuttack Pan No. :Aeqpm 9570 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/07/2024 घोषणा की तारीख/Date Of Pronouncement : 22/07/2024 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 07.11.2022 In Din & Order No.Itba/Nfac/S/250/2022-23/1047066961 (1) For The Assessment Year 2011-2012. 2. As Per The Office Note, There Is A Delay Of 501 Days In Filing The Present Appeal. In This Regard, The Assessee Has Filed An Application Along With Affidavit Stating Therein Sufficient Reasons For Condonation Of Delay, Which Ld. Sr. Dr Did Not Object To It. Looking To The Facts & Circumstances Of The Case & The Reasons Stated By The Assessee In The Affidavit For Delay, We Condone The Delay Of 501 Days In Filing The Present Appeal & Proceed To Dispose Off The Appeal Of The Assessee Finally.

condone the delay of 501 days in filing the present appeal and proceed to dispose off the appeal of the assessee finally. 2 3. It was submitted by the ld. AR that the assessee is an individual deriving income from sale of Auto Spare Parts & House Property

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

delay of 24 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld AR that the assessee is running a hotel in Puri. The assesee has filed its return of income declaring income from business, however, intimation came to be issued u/s.143

BANDAN MOHANTY,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, BHUBANESWAR

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2017-18 Bandan Mohanty Vs. Dcit, Circle-2(1), Plot-899, Jharpada, Bhubaneswar Bhubaneswar, 751006 Pan/Gir No. Afmpm 7898 D (Appellant) .. ( Respondent) Assessee By : Shri Chitrasen Parida, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr Date Of Hearing : 30/06/2025 Date Of Pronouncement : 30/06/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 22.4.2024 In Appeal No. Cit(A), Bhubaneswar- 1/14864/2019-20 Passed For Assessment Year 2017-18. 2. The Appeal Is Time Barred By 304 Days. The Assessee Has Filed Condonation Petition Dated 28.4.2025 Supported By An Affidavit Stating That The Order Passed By The Ld Cit(A), Nfac Dated 22.4.2024 Was Downloaded P A G E 1 | 5 Assessment Year : 2017-18

condone the delay and admit the appeal for hearing. 4. Brief facts of the case are that the assessee derives income from salary and income from house property

SWASTHA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI SCB MIDICAL COLLEGE HOSPITAL,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

condonation of delay from the Hon’ble High Court of Orissa. Since the regular tax bench of the Hon’ble High Court is not functioning for summer vacation, only exceptional urgent matters which cannot wait till the reopening of High Court will be moved before the Hon’ble Vacation Judges for this reason appellant has been restricted to move towards

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

condonation of delay for not filing of its return of income within the statutory time limit, before the CBDT u/s 119(2)(b) of Income Tax Act, which has expressed provision for admission of claim of any exemption after the expiry of the period specified in the Income Tax Act. 2.4.2 In view of the above, it is humbly submitted

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated