SRI SUKHAMAYA DAS,BHUBANESWAR vs. DCIT, CIRCLE-3(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2013-14 Sri Sukhmaya Das, Sri Sukhmaya Das, At-N/3/69, Vs. Dcit, Circle -3(1), 3(1), Irc Irc Village, Village, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar Pan/Gir No. Aeppd 2993 A Aeppd 2993 A (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri J.M.Pattnaik, Ar , Ar Revenue By : Shri S.C. Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14 /06/20 /2021 O R D E R

section 68 of the I.T.Act by determining unexplained cash deposit, where as the cash deposits are very well explained from

SATYA NARAYAN PRADHAN,ANGUL vs. ITO, ANGUL WARD, ANGUL

In the result, appeal filed by the assessee is dismissed

Bench: Shri N.S Sainiassessment Year :2013-14

cash deposit in bank should be explained by the assessee under section 69 or section 69B and when the appellant by any clinching evidence, fails to show nature and source of money deposited into his bank account, it should be added as assessee's unexplained income. The relevant portion of the judgement is reproduced below: ''Though section 68

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

deposit. The Assessing officer held that the assessee had taken the loan in cash in the garb of share application money in violation of section 269SS of the Act for various years under section 148/143(3) of the Act. It seems that notice under section 148 was issued because assessee had not filed any return of income for assessment year

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

deposit. The Assessing officer held that the assessee had taken the loan in cash in the garb of share application money in violation of section 269SS of the Act for various years under section 148/143(3) of the Act. It seems that notice under section 148 was issued because assessee had not filed any return of income for assessment year

M/S. NIYATI FOODS PRIVATE LIMITED,JHARSUGUDA vs. ACIT, CIRCLE-1(1), BHUBANESWAR

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2006-2007

deposits - Held, yes [Para 13] [In favour of revenue] (vi) Commissioner of Income Tax vs. N.R. Portfolio (P.) Ltd. reported in [2014] 42 taxmann.com 339(Delhi). Section 68 of the Income-tax Act, 1961 - Cash

TEKCHAND HARILAL,BALASORE vs. INCOME TAX OFFICER, WARD-2, BALASORE, BALASORE

In the result, appeal of the assessee stands allowed

Bench: SHRI DUVVURU RL REDDY (Vice President)

cash book. However, the AO did not find favour the explanation of the assessee and disallowed Rs.5,01,500/- out of total deposits of Rs.13,68,500/- during demonetisation period by applying section

KANCHAN PLASTICS PRIVATE LIMITED,CUTTACK vs. DEPUTY COMMISSIONER OF INCOME TAX ASMNT CIRCLE-2(1), CUTTACK

In the result, appeal filed by the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kanchan Plastics Pvt Ltd., Kanchan Plastics Pvt Ltd., Vs. Dcit, Asmnt Circle Dcit, Asmnt Circle-2(1), 222, Banka Bazar, Cuttack 222, Banka Bazar, Cuttack Cuttack Pan/Gir No. Pan/Gir No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth, Ar Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. Dr

cash deposits in their bank accounts as unexplained investments of those creditors under section 69. 8. Further, we may point out that section 68

SAMIR KUMAR PAIKARAY,KHURDA vs. INCOME TAX OFFICER, KHURDA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 382/Ctk/2025 Assessment Year: 2017-2018 Samir Kumar Paikaray,………….………….,…Appellant Sriram Nagar, Khurdha, Dist. Khurda-752022, Odisha [Pan:Ahcpp4275D] -Vs.- Income Tax Officer,……………………….…....Respondent Khurda Ward, Khurda, Dist. Khurda-752022, Odisha Appearances By: Shri K.K. Bal, Advocate, Appeared On Behalf Of The Assessee Shri Vijay Singh, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 03, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

deposits of 3 Samir Kumar Paikaray Rs.5,08,000/- should not be treated as unexplained cash credit under section 68

DHANALAXMI JEWELLERS,ANGUL vs. ITO, ANGUL WARD, ANGUL

In the result, appeal of the assessee is partly allowed for statistical purposes in terms as indicated above

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.153/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) M/S Dhanalaxmi Jewellers, Vs. Ito, Angul Ward, Angul Laxmi Bazar, Angul-759122 स्थायी लेखा सं./Panno. : Aagfd 8791 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri D.K.Sheth/M. Sheth, Advs. िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

cash deposits immediately before the remittance of loan. Ld. AR further submitted that the assessee has also filed copy of acknowledgement of ITR and bank statement of unsecured loan creditors proving their identity and genuineness of the transactions. Accordingly, ld. AR submitted that the assessee has fulfilled the ingredients of the provisions of Section 68

SMT. SANJUKTA PRUSTY,BHUBANESWAR vs. ITO, WARD-3(5), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2013-14

cash deposit in his bank account was the entire sale consideration of the agricultural land including the on-money which was not shown in the sale deed on the insistence of the buyers is acceptable and, therefore, the said on-money could not be treated as unaccounted money and brought to tax under section 68

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

cash deposits in the assessee's bank accounts, leads to the inference of the assessee being the owner of the said sums, as the law deems (section 110 of the Indian Evidence Act) and, accordingly, is deemed as the assessee's income for the relevant year, i.e., where not satisfactorily explained as to its nature and source. Sections 68

SIBASANKAR SAHU,- DEOGARH vs. PCIT, , SAMBALPUR.

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.217/Ctk/2022 (ननधाारण वषा / Assessment Year : 2017-2018) Sibasankar Sahu, Vs Pr.Cit, Sambalpur Arnapurna Store, At: Bania Sahi, Po/Ps: Deogarh Dist-Deogarh-768108 Pan No. :Apeps 1706 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/10/2023 घोषणा की तारीख/Date Of Pronouncement : 09/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Dated 18.03.2022, Passed In Itba/Rev/F/Rev5/2021-22/1041011837(1) For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That The Appeal Filed By The Assessee Is Delayed By 199 Days. It Was The Submission That The Delay Was On Account Of Medical Treatment Of The Assessee’S Father & Assessee’S Wife. It Was The Submission That The Assessee Is An Individual Engaged In Trading Of Potatoes, Onion & Garlic In The Remote Area Of The District Of Deogarh, Odisha. It Was The Submission That The Assessee Was Not Well- Versed In Taxation Issues & On Account Of The Medical Treatment Of The 2 Assessee’S Father As Also The Assessee’S Wife, The Assessee Could Not File

68,64,270 less Rs.3,73,928/-). 6 (iii) But the assessee in his compliance has stated that, gross purchase for the year was of Rs.1,48,09,973/- only. But the purchase payments made from the bank account to different parties shows that, the purchase was of RS.1 ,64,90,342/-. The assessee may argue that, this difference

SRI PRADEEP BEURIA,BHADRAK vs. ITO BHADRAK WARD , BHADRAK

In the result, appeal of the assessee is dismissed

Section 68 of the Act treating the cash deposits of Rs.16,48,000/- as unexplained cash credit. It was the submission

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

68 years, lives in a remote village Chandeipur about 20 KM from Salipur.The learned first appellate authority (NFAC), Delhi without considering the true facts of the matter, available documents, corresponding settled position of law etc., failed to apply his adjudicating skill and dismissed the appeal vide order dated. 10-01-2023. such order passed by the authority with a clear

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

68 years, lives in a remote village Chandeipur about 20 KM from Salipur.The learned first appellate authority (NFAC), Delhi without considering the true facts of the matter, available documents, corresponding settled position of law etc., failed to apply his adjudicating skill and dismissed the appeal vide order dated. 10-01-2023. such order passed by the authority with a clear

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

68 years, lives in a remote village Chandeipur about 20 KM from Salipur.The learned first appellate authority (NFAC), Delhi without considering the true facts of the matter, available documents, corresponding settled position of law etc., failed to apply his adjudicating skill and dismissed the appeal vide order dated. 10-01-2023. such order passed by the authority with a clear

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

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

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

68 years, lives in a remote village Chandeipur about 20 KM from Salipur.The learned first appellate authority (NFAC), Delhi without considering the true facts of the matter, available documents, corresponding settled position of law etc., failed to apply his adjudicating skill and dismissed the appeal vide order dated. 10-01-2023. such order passed by the authority with a clear

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

68 which was paid by Mrs. Nalini Manjari Dash (Aunt of the appellant) in cash to the appellant and deposited on 21.08.15. 3.2.23. Mrs. Tapaswini Pani is the cousin of the appellant. She is married to Dr. Amiya Kumar Pani, a Professor of Mathematics at the Indian Institute of Technology, Mumbai. Dr. Pani is an income tax assessee and serves