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

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 & 190/CTK/2023 Assessment Year : 2009-10 8. I have considered the rival submissions. A perusal of the present facts clearly shows that in para 7.1 of the assessment order, the Assessing Officer has denied

SUMANTA KUMAR DAS,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.36/Ctk/2019 (नििाारण वषा / Assessment Year :2011-2012) Sumanta Kumar Das, Vs. Acit, Circle-1(2), Plot No.-Lb-118, Stage-Iv, Bhubaneswar Budheswari, Laxmisagar, Bhubaneswar-751006 स्थायी लेखा सं./Pan No. : Adypd 8979 L (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri K.K.Bal, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 26/11/2019 घोषणा की तािीख/Date Of Pronouncement : 06/12/2019 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 27.10.2015 For The Assessment Year 2011-2012. 2. As Per The Office Note, There Is A Delay Of Three Years Three Months & Five Days In Filing The Appeal Of Assessee. The Assessee Has Filed An Application For Condonation Of Delay Along With Affidavit Stating Therein That Due To Prolonged Illness & Negligence Of The Previous Counsel, He Could Not File The Appeal In Time. On The Other Hand, Ld. Dr Did Not Object To Condone The Delay. We Have Also Gone Through The Said Application Along With The Affidavit Filed By The Assessee Explaining

house property, the AO has accepted the same as claimed in the return of income. However, with regard to income from bank deposits, the AO found that the assessee has received interest of rs.1864/- and as the assessee has declared interest only Rs.1418/- in the return, therefore, the AO deducted the same and added Rs.446/- to the total income

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

penalty can be imposed unless the assessee is given an opportunity of being heard. All these provisions indicate that the failure on the part of the assessee, who was the payer of the interest, to file the declarations given to him by the payees of the interest, within the time-limit specified in sub-section (2) to section 197A

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

penalty can be imposed unless the assessee is given an opportunity of being heard. All these provisions indicate that the failure on the part of the assessee, who was the payer of the interest, to file the declarations given to him by the payees of the interest, within the time-limit specified in sub-section (2) to section 197A

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

penalty can be imposed unless the assessee is given an opportunity of being heard. All these provisions indicate that the failure on the part of the assessee, who was the payer of the interest, to file the declarations given to him by the payees of the interest, within the time-limit specified in sub-section (2) to section 197A

MAMATA PATRA,BHUBANESWAR vs. JCIT, RANGE-5, BHUBANESWAR

In the result, appeal of the assessee is allowed

penalty order u/s. 271D of the Act was passed on 13.10.2015. We find the assessee has filed the return of income disclosing income from house property

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

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)

penalties etc. leaving apart it's core commercial activities in the housing schemes and land plotting schemes. Similarly, no element of charity is found in the activity of constructing market complexes by way of selling it at prevalent market price or by way of bidding process to the general public and it is not understood how BDA is generating "Self

ACIT, RORUKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

House (P) Ltd (supra), no evidence was furnished in support of the services rendered by the commission agents. However, in the case at hand, the service provided by an agent was established in different forums. The same issue was placed before this Bench by the revenue in the case of Tarini Minerals (P) Ltd., (supra

INDRANI PATNAIK,ROURKELA vs. DCIT, RORUKELA CIRCLE, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

House (P) Ltd (supra), no evidence was furnished in support of the services rendered by the commission agents. However, in the case at hand, the service provided by an agent was established in different forums. The same issue was placed before this Bench by the revenue in the case of Tarini Minerals (P) Ltd., (supra

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

penalties; (b) receipts from printed educational material; (c) receipts from scrap or waste paper; (d) receipts from other Government Bodies; (e) interest income from surplus funds kept in bank accounts and fixed deposits; (f) rent received from let out of properties; (g) royalty or license fees for providing technical knowledge and infrastructure; (h) dividend earned from Maharashtra Knowledge Corporation

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

Properties Ltd. v. Pr. CIT-4, Kolkata (f T.A. No. 578/Kol/2019) xviii) Unipro Techno Infrastructure (P) Ltd v. PCIT reported in (2017/88 taxmann.com 854 (Chandigarh - Trib.] xix) KR. Construction v. Pr. CIT-Central-3 (ITA No. 7615/Mum/2019) 32. It was also contended by the ld. AR that it is also worth noting that the reliance placed by the Ld. PCIT

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, 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

Properties Ltd. v. Pr. CIT-4, Kolkata (f T.A. No. 578/Kol/2019) xviii) Unipro Techno Infrastructure (P) Ltd v. PCIT reported in (2017/88 taxmann.com 854 (Chandigarh - Trib.] xix) KR. Construction v. Pr. CIT-Central-3 (ITA No. 7615/Mum/2019) 32. It was also contended by the ld. AR that it is also worth noting that the reliance placed by the Ld. PCIT

M/S- SBEP-GRIL(JOINT VENTURE),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

Properties Ltd. v. Pr. CIT-4, Kolkata (f T.A. No. 578/Kol/2019) xviii) Unipro Techno Infrastructure (P) Ltd v. PCIT reported in (2017/88 taxmann.com 854 (Chandigarh - Trib.] xix) KR. Construction v. Pr. CIT-Central-3 (ITA No. 7615/Mum/2019) 32. It was also contended by the ld. AR that it is also worth noting that the reliance placed by the Ld. PCIT

PRAFULLA KUMAR BIDHARA,BHUBANESWAR vs. ITO, WARD 5(1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.763/CTK/2025 is partly allowed whereas ITA

Bench: Shri George Mathan & Shri Rajesh Kumarita No.763&764/Ctk/2025 Assessment Year: 2011-12

House No.MIG-11, Kannan Vihar, Colony, Phase-2, Near Vs KIIT Square Patia, Bhubaneswar, Odisha- 751024. (PAN: AALPB3104H) (Appellant) (Respondent) Assessee by : Shri S. K. Sarangi, AR Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: ITA No.763/CTK/2025 filed by the assessee against the order of the NFAC, Delhi [hereinafter referred

PRAFULLA KUMAR BIDHARA,BHUBANESWAR vs. ITO, WARD 5(1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.763/CTK/2025 is partly allowed whereas ITA

Bench: Shri George Mathan & Shri Rajesh Kumarita No.763&764/Ctk/2025 Assessment Year: 2011-12

House No.MIG-11, Kannan Vihar, Colony, Phase-2, Near Vs KIIT Square Patia, Bhubaneswar, Odisha- 751024. (PAN: AALPB3104H) (Appellant) (Respondent) Assessee by : Shri S. K. Sarangi, AR Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: ITA No.763/CTK/2025 filed by the assessee against the order of the NFAC, Delhi [hereinafter referred

SMT. PURNIMA DAS,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2017-18 Smt. Purnima Das, C/O. Vs. Pr. Cit, Bhubaneswar-1. Biswajit Das, At-9, Budha Nagar, Budheswari, Bhubaneswar. Pan/Gir No.Aazpd0112 B (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 16/02/2023 Date Of Pronouncement : 16/02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit Passed U./S.263 Of The Act, Dated 12.3.2022 In Appeal No. Itba/Rev/F/Reev5/2021-22/10540634159(1) For The Assessment Year 2017-18. 2. Shri P.K.Mishra, Ld Ar Appeared For The Assessee Assisted By Ms.Sugyanee Kuanr & Ms. Simran Samal, Intern From Birla School Of Law (Bgu), Bhubaneswar & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue Assisted By Shri Dharmashoka Panda, Intern From Birla School Of Law (Bgu), Bhubaneswar. 3. It Was Submitted By Ld Ar That The Assessee Is An Individual, Who Is A Professor Of Mathematics At P.N.College, Khurda. The Assessee Had Filed Her Return Of Income For The Relevant Assessment Year On 5.8.2017

penalty proceedings u/s.271D had been dropped by the Pr. CIT after considering the reply of the assessee. In regard to taxability on the sale of agricultural land, it was submitted by ld AR that the assessee had purchased 19.180 acres of agricultural land in Chandrabali, Shyampur, Thana: Gurudijhatia, on 22.7.2010. It was the submission that these lands had been purchased