DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

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

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

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

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

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

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

142, the Assessing Officer or the prescribed income- tax authority, as the case may be, if, considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, shall serve on the assessee a notice requiring him, on a date

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST.CIT,CENTRAL CIRCLE, AAYAKAR BHAWAN,SHELTER SQUARE,

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST,CIT, CENTRAL CIRCLE , AAYAKAR BHAWAN

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable

SAHOO DISTRIBNUTORS (P) LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

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

Bench: Before Shri George Mathanmember & Manish Agarwal

142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued during Covid period and due to medical illness of wife of the Managing Director, it could not be complied, as such, the penalty imposed for non-compliance of notice by the learned A.O. and confirmed by the learned CIT(A), being not sustainable