The Tax Publishers2020 TaxPub(DT) 5467 (Ctk-Trib)


C.M. GARG, J.M. & L.P. SAHU, A.M.

National Aluminium Company Ltd. v. ACIT

ITA Nos. 338/CTK/2017, 39/CTK/2019, 01/CTK/2020, 331/CTK/2017, 69/CTK/2019, 65/CTK/2020, Cross Objection Nos. 11/CTK/2019 and 02/CTK/2020 (Arising out of ITA Nos. 69/CTK/2019 & 65/CTK/2020)

28 October, 2020

Petitioner by: A.K. Sabat and B.K. Mahapatra, CAs

Respondents by: M.K. Gautam, Commissioner, Departmental Representative


These are the cross appeals filed by the assessee and Revenue and cross objections by the assessee, against the separate orders of the Commissioner (Appeals)-1, Bhubaneswar, dated 30-12-2017, 27-12-2018 & 24-10-2019 for the assessment years 2009-2010, 2015-2016 & 2016-2017, respectively.

2. Out of the six appeals, one appeal i.e. ITA No. 65/CTK/2020, which has been filed by the Revenue for assessment year 2016-2017, is barred by limitation of 19 days. In this regard, the department has filed an application, dated 30-1-2020 for condonation of delay stating therein the cause for delay in filing the present appeal, to which learned Authorised Representative did not object to it. After considering the application of the department, we find that the department has explained the sufficient cause for condonation of delay. Accordingly, we condone the delay of 19 days in filing the present appeal and the appeal is heard finally along with other connected appeals.

3. First of all, we would like to take on record the following paper books filed by the assessee in the appeals under consideration which have been perused and relevant part of the same have been considered for deciding the above appeals :--