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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

MIRA DEVI DASRAPURIA,KHURDA vs. ITO, KHURDA WARD, KHURDA

In the result, appeal of the assessee is allowed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.363/Ctk/2016 ("नधा"रण वष" / Assessment Year :2011-2012) Smt. Mira Devi Dasrapuria, Vs. Ito, Khurda Main Road, Khurda-752055 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abkpm 8607 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Mahesh Kumar Agarwalla,Ar राज"व क" ओर से /Revenue By : Shri D.K.Pradhan,Citdr सुनवाई क" तार"ख / Date Of Hearing : 24/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Dated 15.7.2016, Passed In I.T.Appeal No.0317/15-16, U/S.271(1)(C) Of The Income Tax Act, 1961 For The Assessment Year 2011- 2012. 2. The Assessee Has Challenged The Action Of Cit(A) In Confirming The Penalty Levied U/S.271(1)(C) Of The Act, Though The Assessee Has Furnished Information & Accepted The Income In The Course Of Assessment Proceedings. 3. Brief Facts Of The Case Are That The Assessee Is In The Business Of Retail Trading In Cement & Iron Materials & Wholesale Distributor Of Airtel Rcv & Filed The Return Of Income Electronically For The Assessment Year 2010-2011 On 29.09.2011 With Total Income Of Rs.1,81,000/- & The Return Of Income Was Processed U/S.143(1) Of The Act. Subsequently

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

DCIT, BHUBANESWAR vs. M/S. G.V.V.CONSTRUCTIONS PVT. LTD., BHUBANESWAR

Appeal of the revenue are dismissed and the appeal of the revenue is dismissed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.297/Ctk/2015 (धनधाारण वषा / Assessment Year :2010-2011) Dcit, Corporate Circle-1(1), Vs. M/S G.V.V. Constructions Bhubaneswar Pvt. Ltd., Plot No.358, Saheed Nagar, Bhubaneswar-751007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccg 3649 Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & Cross Objection No.36/Ctk/2015 (निर्धारण वर्ा / Assessment Year :2010-2011) M/S G.V.V.Constructions Vs. Dcit, Corporate Circle-1(1), Pvt. Ltd., Plot No.358, Bhubaneswar Saheed Nagar, Bhubaneswar-751007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccg 3649 Q (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Citdr धनधााररती की ओर से /Assessee By : None सुनवाई की तारीख / Date Of Hearing : 03/08/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal & The Assessee Has Filed Cross Objection Against The Order Of Cit(A)-2, Bhubaneswar In I.T.Appeal No.0593/2013-14, Dated 9-3-2015, Passed U/S.271(1)(C) & 250 Of The Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing. Hence, We Proceed To Dispose Off The Appeal On The Basis Of Material Available On Record & The Submissions Of Ld. Dr. 3. We Take Up The Revenue’S Appeal In Ita No.297/Ctk/2015, Wherein The Revenue Has Raised The Following Grounds :-

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SURESH KUMAR DIVAKAR,SAMBALPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.43/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2013-2014) Suresh Kumar Divakar, Vs Acit,Circle-1(1), Sambalpur 3Rd Floor, Paradise Chamber, Budharaja, Sambalpur Pan No. :Agupd 1872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Himanshu Jena & Narahari Swain, Ars 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 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 11.12.2024 For Assessment Year 2013-2014. 2. It Was Submitted By The Ld Ar That The Appeal Is Against Penalty Levied By The Ao & Confirmed By The Ld. Cit(A). It Was The Submission That Against The Quantum Assessment, The Assessee Had Filed An Appeal Before The Tribunal & The Tribunal Vide Its Order Dated 26.06.2023, Passed In Ita No.129/Ctk/2022 In Assessee’S Own Case Has Quashed The Reassessment Proceedings. It Was The Submission That Consequently The Penalty Proceedings Should Also Be Quashed. 3. In Reply Ld. Sr. Dr Vehemently Supported The Orders Of The Ld. Ao & Ld.Cit(A).

penalty levied by the AO and confirmed by the ld. CIT(A). It was the submission that against the quantum assessment, the assessee had filed an appeal before the Tribunal and the Tribunal vide its order dated 26.06.2023, passed in ITA No.129/CTK/2022 in assessee’s own case has quashed the reassessment

LATE SOUMYA RANJAN MOHANTY,BHUBANESWAR vs. ITO-WARD-2(2),BHUBANESWAR, BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.369 To 372 /Ctk/2024 Assessment Years : 2012-13 & 2013-14 Assessment Year 14 Neelachal Neelachal Gramya Gramya Vs. Dcit, Circle-2(1), 2(1), Bank,190/702, /702, Kokila Kokila Bhubaneswar Residency, Residency, Ananta Ananta Bihar, Bihar, Airport Area Post Area Post Office, Office, Pokhariput, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aaaln 0450 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri B.K.Mahapatra & A.K.Sabat, Cas B.K.Mahapatra & A.K.Sabat, Cas Revenue By : Shri Saroj Kumar Dubey, Cit Aroj Kumar Dubey, Cit Dr Date Of Hearing : 30/9/202 24 Date Of Pronouncement : 30/9/20 024

reassessment proceedings. It was the submission that in the penalty proceedings, adequate opportunity of hearing was not afforded to the assessee

NEELACHAL GRAMYA BANK,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-2(3), BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.369 To 372 /Ctk/2024 Assessment Years : 2012-13 & 2013-14 Assessment Year 14 Neelachal Neelachal Gramya Gramya Vs. Dcit, Circle-2(1), 2(1), Bank,190/702, /702, Kokila Kokila Bhubaneswar Residency, Residency, Ananta Ananta Bihar, Bihar, Airport Area Post Area Post Office, Office, Pokhariput, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aaaln 0450 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri B.K.Mahapatra & A.K.Sabat, Cas B.K.Mahapatra & A.K.Sabat, Cas Revenue By : Shri Saroj Kumar Dubey, Cit Aroj Kumar Dubey, Cit Dr Date Of Hearing : 30/9/202 24 Date Of Pronouncement : 30/9/20 024

reassessment proceedings. It was the submission that in the penalty proceedings, adequate opportunity of hearing was not afforded to the assessee

NEELACHAL GRAMYA BANK,BHUBANESWAR vs. DCIT, CIRLCE-2(1), BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.369 To 372 /Ctk/2024 Assessment Years : 2012-13 & 2013-14 Assessment Year 14 Neelachal Neelachal Gramya Gramya Vs. Dcit, Circle-2(1), 2(1), Bank,190/702, /702, Kokila Kokila Bhubaneswar Residency, Residency, Ananta Ananta Bihar, Bihar, Airport Area Post Area Post Office, Office, Pokhariput, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aaaln 0450 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri B.K.Mahapatra & A.K.Sabat, Cas B.K.Mahapatra & A.K.Sabat, Cas Revenue By : Shri Saroj Kumar Dubey, Cit Aroj Kumar Dubey, Cit Dr Date Of Hearing : 30/9/202 24 Date Of Pronouncement : 30/9/20 024

reassessment proceedings. It was the submission that in the penalty proceedings, adequate opportunity of hearing was not afforded to the assessee

NEELACHAL GRAMYA BANK,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.369 To 372 /Ctk/2024 Assessment Years : 2012-13 & 2013-14 Assessment Year 14 Neelachal Neelachal Gramya Gramya Vs. Dcit, Circle-2(1), 2(1), Bank,190/702, /702, Kokila Kokila Bhubaneswar Residency, Residency, Ananta Ananta Bihar, Bihar, Airport Area Post Area Post Office, Office, Pokhariput, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aaaln 0450 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri B.K.Mahapatra & A.K.Sabat, Cas B.K.Mahapatra & A.K.Sabat, Cas Revenue By : Shri Saroj Kumar Dubey, Cit Aroj Kumar Dubey, Cit Dr Date Of Hearing : 30/9/202 24 Date Of Pronouncement : 30/9/20 024

reassessment proceedings. It was the submission that in the penalty proceedings, adequate opportunity of hearing was not afforded to the assessee

NEELACHAL GRAMYA BANK,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-2(3), BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.369 To 372 /Ctk/2024 Assessment Years : 2012-13 & 2013-14 Assessment Year 14 Neelachal Neelachal Gramya Gramya Vs. Dcit, Circle-2(1), 2(1), Bank,190/702, /702, Kokila Kokila Bhubaneswar Residency, Residency, Ananta Ananta Bihar, Bihar, Airport Area Post Area Post Office, Office, Pokhariput, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aaaln 0450 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri B.K.Mahapatra & A.K.Sabat, Cas B.K.Mahapatra & A.K.Sabat, Cas Revenue By : Shri Saroj Kumar Dubey, Cit Aroj Kumar Dubey, Cit Dr Date Of Hearing : 30/9/202 24 Date Of Pronouncement : 30/9/20 024

reassessment proceedings. It was the submission that in the penalty proceedings, adequate opportunity of hearing was not afforded to the assessee

BISWA RANJAN PATTNAIL,ANGUL vs. ITO, DHENKANAL

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2006-07

penalty proceedings u/s.271(1)(c). The assessee filed explanation mentioning that the assessee has challenged the reassessment proceedings before the Hon’ble High

SYLVESA INFOTECH PRIVATE LIMITED,BHUBANESWAR vs. ITO WARD -1(1), BHUBANESWAR

penalty appeal for AY 2014-2015 was deleted as the quantum appeal was being restored.", "result": "Partly Allowed", "sections": ["Section 139(1)", "Section 148", "Section 142(1)", "Section 147", "Section 68", "Section 271(1)(c)", "Section 133(6)"], "issues": "Whether the assessee provided sufficient evidence to prove the source of bank deposits, and whether the reassessment

MARUTI TRADING CO,JAGAATSINGHPUR vs. ITO WARD PARADEEP, PARADEEP

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Maruti Trading Co., Maruti Trading Co., Panisalia, Vs. Ito, Ward, Paradeep. Ito, Ward, Paradeep. Jagatsinghpur. Jagatsinghpur. Pan/Gir No. Pan/Gir No.Aalfm 3677 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/08 8/2023 Date Of Pronouncement : 16/0 /08/2023 O R D E R

penalty by rejecting the claim of the assessee and the various case laws submitted by the assessee on this issue. Ld AR placed before me a copy of the reassessment

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

penalty of Rs. 10,000.00 น/ร.272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment

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

penalty of Rs. 10,000.00 น/ร.272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment

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

penalty of Rs. 10,000.00 น/ร.272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment