M/S. PASUPATI BREEDING FARM PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

D E R Per Bench: The above captioned appeals filed at the instance of different assessees, are directed against the order passed by the CIT(A)-2, Bhubaneswar, dated 29.11.2017 for the assessment years 2013-2014 & 2014-2015. 2. At the outset, on perusal of the record, we found that all the appeals of the assessees are barred by limitation

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

D E R Per Bench: The above captioned appeals filed at the instance of different assessees, are directed against the order passed by the CIT(A)-2, Bhubaneswar, dated 29.11.2017 for the assessment years 2013-2014 & 2014-2015. 2. At the outset, on perusal of the record, we found that all the appeals of the assessees are barred by limitation

M/S. PRAMOD KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

D E R Per Bench: The above captioned appeals filed at the instance of different assessees, are directed against the order passed by the CIT(A)-2, Bhubaneswar, dated 29.11.2017 for the assessment years 2013-2014 & 2014-2015. 2. At the outset, on perusal of the record, we found that all the appeals of the assessees are barred by limitation

SANTOSH KUMAR SAHOO,RAJSUNAKHALA,NAYAGARH vs. INCOME TAX OFFICER,KHURDA WARD, KHURDA

In the result, appeal of the assessee is allowed

D E R आदेश आदेश आदेश Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), Bhubaneswar-2, dated 30.06.2024, passed in DIN & Order No.ITBA/APL/S/250/2024-25/1066274744(1) for the assessment year 2010-2011, on the following grounds of appeal :- 1. That, penalty order passed u/s 271(1

BHUBANESWAR CLUB,BHUBANESWAR vs. DCIT, CIRCLE- 2, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2014-2015

D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order dated 23.9.2019 of the CIT(A),1, Bhubaneswar for the assessment year 2014-15. 2. The grievance of the assessee is that the ld CIT(A) is not justified in confirming the penalty of Rs.48,64,000/- under section 271(1

SUJIT KUMAR BEHERA,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri Chandra Mohan Gargassessment Year: 2011-12

D E R This is an appeal filed by the assessee against the order of the Commissioner of Income Tax(Appeals)-2, Bhubaneswar dated 4.5.2018 for the assessment year 2011-12 confirming the penalty of Rs.3,92,709/- under section 271(1)(c) of the Act. 2. The assessee is an individual, filed his return of income

DIBYAJYOTI CHEMICALS PVT. LTD.,DHENKANAL vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee in ITA No

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

D E R Per L.P.Sahu, AM ITA No.51/CTK/2016 filed by the assessee is against the order of the CIT(A),1, Bhubaneswar, in the matter of assessment u/s.143(3) of the Act for the assessment year 2011-12. 2. ITA No.320/CTK/2018 filed by the assessee is against the order of the ld CIT(A)-1, Bhubaneswar, in the matter

DIBYAJYOTI CHEMICALS PVT. LTD.,DHENKANAL vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee in ITA No

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

D E R Per L.P.Sahu, AM ITA No.51/CTK/2016 filed by the assessee is against the order of the CIT(A),1, Bhubaneswar, in the matter of assessment u/s.143(3) of the Act for the assessment year 2011-12. 2. ITA No.320/CTK/2018 filed by the assessee is against the order of the ld CIT(A)-1, Bhubaneswar, in the matter

PANDA INFRATECH LIMITED,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Panda Panda Infratech Infratech Limited, Limited, Vs. Dy. Dy. Commissioner Commissioner Of Of Plot Plot No.620, No.620, Janpath, Janpath, Income Tax, Central Circle- Income Tax, Central Circle Saheed Saheed Nagar, Nagar, 2, Bhubaneswar. 2, Bhubaneswar. Bhubaneswar Pan/Gir No. No.Aafcp7216 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri D.Parida, Ca & C.A.Parida & C.A.Parida, Adv 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 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Orde Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Bhubaneswar Cit(A), Bhubaneswar-2 Dated 10.8.2024 In Appeal No. In Appeal No.Cit(A), Bhubaneswar-2/10013/2018 2/10013/2018-19 Against Against The The Penalty Penalty Order Order Passed Passed U/S.271Aab Of The Act U/S.271Aab Of The Act For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds In This Appeal: The Assessee Has Raised The Following Grounds In This Appeal: The Assessee Has Raised The Following Grounds In This Appeal:

D E R Per Bench This is an This is an appeal filed by the assessee against the orde appeal filed by the assessee against the order of the ld CIT(A), Bhubaneswar CIT(A), Bhubaneswar-2 dated 10.8.2024 in Appeal No. in Appeal No.CIT(A), Bhubaneswar-2/10013/2018 2/10013/2018-19 against against the the penalty penalty order order passed passed

S.M.ENTERPRISERS,KEONJHAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld.CIT(A)-1, Bhubaneswar passed in I.T.Appeal Nos.0105- 0108/15-16, dated 01.09.2020 and in I.T.Appeal Nos.0109 & 0110/15-16, dated 22.09.2020 for the assessment years 2004-2005 to 2009-2010. 2. It was submitted by the ld. AR that the assessee had originally filed

S.M.ENTERPRISERS,KEONJHAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld.CIT(A)-1, Bhubaneswar passed in I.T.Appeal Nos.0105- 0108/15-16, dated 01.09.2020 and in I.T.Appeal Nos.0109 & 0110/15-16, dated 22.09.2020 for the assessment years 2004-2005 to 2009-2010. 2. It was submitted by the ld. AR that the assessee had originally filed

S M ENTERPRISERS,KEONJHAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld.CIT(A)-1, Bhubaneswar passed in I.T.Appeal Nos.0105- 0108/15-16, dated 01.09.2020 and in I.T.Appeal Nos.0109 & 0110/15-16, dated 22.09.2020 for the assessment years 2004-2005 to 2009-2010. 2. It was submitted by the ld. AR that the assessee had originally filed

S.M.ENTERPRISERS,KEONJHAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld.CIT(A)-1, Bhubaneswar passed in I.T.Appeal Nos.0105- 0108/15-16, dated 01.09.2020 and in I.T.Appeal Nos.0109 & 0110/15-16, dated 22.09.2020 for the assessment years 2004-2005 to 2009-2010. 2. It was submitted by the ld. AR that the assessee had originally filed

S.M.ENTERPRISERA,KEONJHAR vs. DCIT,CIRCLE-2(1),, BHUBANESWAR

In the result, all appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld.CIT(A)-1, Bhubaneswar passed in I.T.Appeal Nos.0105- 0108/15-16, dated 01.09.2020 and in I.T.Appeal Nos.0109 & 0110/15-16, dated 22.09.2020 for the assessment years 2004-2005 to 2009-2010. 2. It was submitted by the ld. AR that the assessee had originally filed

S.M.ENTERPRISERS,KEONJHAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld.CIT(A)-1, Bhubaneswar passed in I.T.Appeal Nos.0105- 0108/15-16, dated 01.09.2020 and in I.T.Appeal Nos.0109 & 0110/15-16, dated 22.09.2020 for the assessment years 2004-2005 to 2009-2010. 2. It was submitted by the ld. AR that the assessee had originally filed

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

D E R Per Bench : These are the appeals filed by the assessee against the two separate orders of CIT(A)-2, Bhubaneswar, i.e. one dated 11.12.2018 for the assessment years 2010-2011 & 2011-2012 and other dated 28.11.2018 for the assessment years 2012-2013 to 2015-2016. 2. First we shall take up appeals of the assessee for assessment

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

D E R Per Bench : These are the appeals filed by the assessee against the two separate orders of CIT(A)-2, Bhubaneswar, i.e. one dated 11.12.2018 for the assessment years 2010-2011 & 2011-2012 and other dated 28.11.2018 for the assessment years 2012-2013 to 2015-2016. 2. First we shall take up appeals of the assessee for assessment

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

D E R Per Bench : These are the appeals filed by the assessee against the two separate orders of CIT(A)-2, Bhubaneswar, i.e. one dated 11.12.2018 for the assessment years 2010-2011 & 2011-2012 and other dated 28.11.2018 for the assessment years 2012-2013 to 2015-2016. 2. First we shall take up appeals of the assessee for assessment