ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, the appeal is allowed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.396/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Sambalpur Vs. M/S Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aabcm 5188 P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Citdr निर्ााररती की ओर से /Assessee By : Shri S.S.Poddar/N.Kedia, Ar सुनवाई की तारीख / Date Of Hearing : 04/10/2017 घोषणा की तारीख/Date Of Pronouncement 09/10/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal Against The Order Of Cit(A), Cuttack, In Appeal No.0403/2012-13, Dated 23.05.2013, Passed U/S.147/143(3)/250 Of The Income Tax Act, 1961 For The Assessment Year 2008-2009, Wherein The Revenue Has Raised The Following Grounds :- 1. Whether The Learned First Appellate Authority Was Justified In Relying On Writ Cases Ignoring The Fact That Specific Findings In Writ-Petitions Can Not Be Straightaway Applied To Other Cases. 2. Whether The Learned Appellate Authority Was Justified To Hold That There Is Change In Opinion Of The Assessing Officer Regarding Admissibility / Inadmissibility Of Expenditure While Proceeding U/S.147 Of The 1.T. Act,1961 As Compared To His Findings In The Original Assessment Order. 3. Whether The Ld. First Appellate Authority Was Justified To Delete The Disallowance Of Rs.696.10 Lakhs Made By The Assessing Officer Towards 'Prior Period Expenses', Totally Ignoring The Findings Of The Assessing Officer. 4. Whether The Learned First Appellate Authority Was Justified To Delete The Disallowance Of Rs.631.34 Lakhs Made By The Assessing Officer Towards `Unpaid Statutory Liability' Under Section 43B Of The I.T. Act,1961, Totally Ignoring The Findings Of The Assessing Officer.

TDS of IICM charges, ,ld. AR submitted that the amount was paid to its holding company i.e. Coal India Ltd. and they have disclosed this income in their returns and since they have paid the taxes provisions are not applicable. We found that the provisions of reassessment

INDIAN METALS AND FERRO ALLOY LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, the appeals of the assessee are allowed and the

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

reassessment proceedings are initiated on a mere change of opinion. It is submitted that the Assessing Officer issued notice u/s.142(1) of the Act, wherein, various details, documents and information and books of account were called for. Vide notice dated 18.9.2009 at Point No.7, the assessee was required to submit hard copy of annual TDS

ACIT, BHUBANESWAR vs. INDIAN METALS & FERRO ALLOYS LTD, BHUBANESWAR

In the result, the appeals of the assessee are allowed and the

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

reassessment proceedings are initiated on a mere change of opinion. It is submitted that the Assessing Officer issued notice u/s.142(1) of the Act, wherein, various details, documents and information and books of account were called for. Vide notice dated 18.9.2009 at Point No.7, the assessee was required to submit hard copy of annual TDS

M/S BSN JOSHI & SONS LTD,KHURDA vs. ACIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2003-2004

TDS certificates the total receipts from supervision and service charges was P a g e 2 | 10 ITA No.0 6/CTK /2 011 Assessm ent Y ear : 20 03- 04 Rs.1,81,50,810/-. As this was not considered while passing earlier assessment order, there was an escapement of income to that effect. Ii,. Further, there was under disclosure of closing

SIBA NARAYAN ROUT,BHADRAK vs. ACIT, BALASORE CIRCLE, BALASORE

In the result, appeal filed by the assessee is allowed

TDS has been deducted while making such payments. Therefore, the Assessing Officer completed the assessment u/s.144 of the Act as per his best judgment. Since the payments attracted provisions of section 40(a)(ia] of the Act, the Assessing Officer disallowed the hire charges paid amounting to Rs.1,18,15,509/-u/s.40(a)(ia)of of the Act. Asse ssment

PANCHANAN PRADHAN,KHURDA vs. ITO, KHURDA WARD, KHURDA

In the result, appeal of the assessee is allowed on legal ground

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.10/Ctk/2017 (नििाारण वषा / Assessment Year :2009-2010) Panchanan Pradhan, Vs. Ito, Khurda Ward, Ashok Nagar, 2Nd Lane, Khurda Balugaon, Khurda स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Ajhpp 4713 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 11/12/2019 घोषणा की तारीख/Date Of Pronouncement 17/12/2019 आदेश / O R D E R The Assessee Has Filed This Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Dated 06.09.2016, For The Assessment Year 2009-2010, On The Following Grounds :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Quashing The Order Passed By The Learned Assessing Officer Which Is Unjust, Illegal, Arbitrary, Without Jurisdiction, Contrary To The Provisions Of The Income-Tax Act, 1961 (Herein After Referred As 'The Act') & Has Been Passed In Gross Violation Of The Principles Of Natural Justice. 2. That, The Learned Cit (A) Has Committed Serious Error In Not Quashing The Assessment Order Initiated U/S 147 Of The Act Without Having Any Reasons On The Self Same Facts, Which Has Been Considered By The Learned Assessing Officer In The Assessment Order U/S 143(3) Of The Act. 3. That, The Learned Cit (A) Has Committed Serious Error In Not Quashing The Assessment Order Wherein The Learned Assessing Officer Has Failed To Prove That The Alleged Income Escaped Owing To Failure On The Part Of The Appellant.

reassessment proceedings, which reads as follows :- 19/02/14 The assessment in this case was completed u/s.143(3) of the I.T.Act on 30.11.2011 determining a total income of Rs.11,45,255/-. Later on perusal of record and 26AS data for the F/Y 2008-09, it is found that the a’ had contractual receipt of Rs.5,50,000/- from ET Envirotech Overseas

B.BANAMBER & CO.,ANGUL vs. ITO, ANGUL WARD, ANGUL

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

Bench: Shri Chandra Mohan Gargassessment Year : 2009-2010

reassessment made exparte u/s. 144/263 of the Act. 3. The brief facts of the case are that the assessee is a firm and derives income from contract works and from hire charges by letting out machineries(excavator). The original assessment was P a g e 1 | 5 completed u/s.143(3) in the case of the assessee on 16.11.2011 determining total

RABINDRA KUMAR MOHANTY,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, Appeal of the assessee in ITANo

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.300/Ctk/2016 (नििाारण वषा / Assessment Year :2009-2010) Rabindra Kumar Mohanty, Vs Ito, Ward-2(2), C/O Dr. Basudev Mishra, Bhubaneswar Plot No.3C/1, 1St Floor, Near Raj Bhawan Square, Unit-8, Bhubaneswar- 751012 Pan No. : Abxpm 8506 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee : Shri Natabar Panda, Advocate By िाजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr.Dr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date : 21/12/2021 Of Pronouncement आदेश / O R D E R Per Bench: The Captioned Appeal Filed At The Instance Of Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax(Appeals)-2, Bhubaneswar (In Short ‘The Cit(A)’), Dated 22.02.2016 For The Assessment Year 2009-2010. 2. This Appeal Itano.300/Ctk/2016 Was Dismissed By This Tribunal Vide Order Dated 30.08.2017 On Account Of Non- Appearance On The Part Of The Assessee. Thereafter The Assessee Took The Matter Before The Hon’Ble High Court & The Hon’Ble High Court In W.P.(C) No.2487 Of 2019, Vide

Reassessment is nothing but just a change of opinion and contrary to the settled principles of law decided by this Hon'ble Tribunal. 4. For that, the learned A.O. as well as the learned C.IT.(A) have committed gross error in making addition of undisclosed gross receipts, treating the same as income, 3 instead of adding the profit embodied therein

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

TDS was being deducted, returns were filed by the loan creditors and even today, the same continues. It was the submission that the loan creditors also have PAN No., which are still existing and it no more lies in the mouth of the revenue to turn around and say that the transaction is bogus especially when nothing has been done

M/S. G.N.MOHANTY AND CO.,BHUBANESWAR vs. ITO, WARD-1(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargassessment Year: 2007-08 M/S. G.N.Mohanty & Co., Plot Vs. Ito, Ward 1(2), Bhubaneswar. No.2060/2061,2062 S, Samatarpur Chhak, Bhubaneswar. Pan/Gir No.Aaefg 3478 J (Appellant) .. ( Respondent)

TDS credit of Rs.1,74,926/-. So the assessee firm has suppressed balance receipt/income amounting to Rs.11,70,702.99 (Rs.31,58,934. – Rs.19,88,231.01).” P a g e 2 | 5 ITA No. 397/CT K/ 2017 Asse ssment Year: 20 07- 08 7. It was further submitted by ld A.R. of the assessee that no new material had come

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

TDS, not being tax as defined u/s.2(43) of the 1.T Act, 1961 and compensatory in nature is allowable u/s.37 of the IT Act, 1961. (2.10).Assessee itself denies to be charged interest u/s 234B and u/s.234C of the LT Act.1961 which may be kindly be held accordingly. (2.11). Assessee itself denies to be imposed penalty u/s.271

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

TDS u/s.194A of the Act in respect of the payment of interest under the head “hire charges” to M/s Srei Equipment Finance Ltd. It was the submission that as no incriminating material had been found in the course of search on the assessee, no additions could be made in the case of the assessee for any of the four assessment

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

TDS u/s.194A of the Act in respect of the payment of interest under the head “hire charges” to M/s Srei Equipment Finance Ltd. It was the submission that as no incriminating material had been found in the course of search on the assessee, no additions could be made in the case of the assessee for any of the four assessment

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

TDS u/s.194A of the Act in respect of the payment of interest under the head “hire charges” to M/s Srei Equipment Finance Ltd. It was the submission that as no incriminating material had been found in the course of search on the assessee, no additions could be made in the case of the assessee for any of the four assessment

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

TDS u/s.194A of the Act in respect of the payment of interest under the head “hire charges” to M/s Srei Equipment Finance Ltd. It was the submission that as no incriminating material had been found in the course of search on the assessee, no additions could be made in the case of the assessee for any of the four assessment

ITO, KHURDA vs. BULARAM DALAI, KHURDA

In the result, appeal of the Revenue is dismissed

reassessment proceedings are without jurisdiction. The relevant observations of the Hon’ble Supreme Court are as under :- 9 “29) From a perusal of the last paragraph of the aforementioned report of the audit party, it is clear that the Assessing Officer was of the opinion that as the goods had not been transferred to appellant- Company but had been consumed

SOUMYA RANJAN MOHANTY,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-4(2), BHUBANESWAR

In the result, both appeals of the assessee are allowed

Bench: Shri N.S.Saini

reassessment was completed u/s.147/144 of the Act on 29.03.2016. 5. The assessee carried the matter in appeal before the CIT(A) and by raising the grounds of appeal being ground No.7, contended that the AO has proceeded to compete the assessment without considering the objection to the issuance of notice u/s.148 of I.T.Act, therefore, there is a violation of specific

SOUMYA RANJAN MOHANTY,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-4(2), BHUBANESWAR

In the result, both appeals of the assessee are allowed

Bench: Shri N.S.Saini

reassessment was completed u/s.147/144 of the Act on 29.03.2016. 5. The assessee carried the matter in appeal before the CIT(A) and by raising the grounds of appeal being ground No.7, contended that the AO has proceeded to compete the assessment without considering the objection to the issuance of notice u/s.148 of I.T.Act, therefore, there is a violation of specific