ITAT Kolkata Bench

TAPAN KUMAR PAL,SANGRAMPUR vs DCIT, CIRCLE 49(1),, KOLKATA

SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY (Judicial Member)

RABIUL ISLAM GAIN,BASIRHAT vs ITO, WARD 49(1),, KOLKATA

SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA No.1485/KOL/2025\n(Assessment Year: 2013-14)\nRabiul Islam Gain\nGopalpur, Sangrampur, Basirhat,\nNorth 24 Parganas,\nWest Bengal-743286\n(Appellant)\nVs.\nITO, Ward 49(1),\nUttarapan Complex, Ultadanga,\nManiktala Civic Centre, Kolkata-\n700054, West Bengal\n(Respondent)\nPAN No. ANBPG1674J\nITA No. 1487/KOL/2025\n(Assessment Year: 2013-14)\nTapan Kumar Pal\nVill-Parnaihati, P.O. Sangrampur,\nNorth 24 paraganas, West\nBengal7434

AALEKHA SUPPLY PVT. LTD.,KOLKATA vs I.T.O., WARD - 4(3),, KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

MRS. KAVERI JOSHI, L/H OF VINOY PANDHARINATH JOSHI,KOLKATA vs A.C.I.T., CIRCLE - 2(1),, KOLKATA

the Ld. CIT(A) explaining the cash deposits however the Ld. CIT(A) considered only one bank account inadvertently and partly allowed the appeal by deleting the addition to the extent of ₹ 10,50,000/- thereby sustaining the addition of ₹ 12,75,500/-. In other words, the Ld. CIT(A) considered one bank account on the basis of which the ld CIT(A) partly allowed the appeal as stated above. The assessee has furnished before us all the bank accounts along with tally of cash withdrawals during fina

ROSHAN AGARWAL,SIKKIM vs I.T.O., WARD - 3(1),, GANGTOK

the Assessing Officer as well as the Ld. CIT(A) were passed ex-parte without the representation of the assessee. Therefore, in the interests of substantive justice and fair play, the appeal may be restored to the file of Assessing Officer.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs GAURANG ALLOYS AND IRON LIMITED, KOLKATA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

INDIAN CITY PROPERTIES LIMITED,KOLKATA vs PRINCIPAL CIT, KOLKATA - 2, , KOLKATA

SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

BILATIBARI TEA COMPANY PVT. LTD.,,UTTAR DINAJPUR vs ACIT, CIRCLE 2, , JALPAIGURI

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey, Judicial Member Bilatibari Tea Company Pvt. Ltd...... N S Road, Islampur Bazar, PO & PS. Islampur, Dist. Uttar Dinajpur, W.B-733202. [PAN: AABCB9014B] Appellant vs. ACIT, Circle-2, Jalpaiguri.......................................................Respondent Appearances by: Shri Rajib Mukherjee & Sujit Basu, Advocate, appeared on behalf of the appellant. Smt. Ruchika Sharma, Sr. DR, appeared on behalf of the Respondent. Date of

SAWANSUKHA FOUNDATION,KOLKATA vs CIT (EXEMPTION), , KOLKATA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

M/S. KISHAN KUMAR KANDOI HUF,KOLKATA vs ITO, WARD 44(2), , KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

JAYDIP DHAR,JALPAIGURI vs ITO, WARD 1(1),, JALPAIGURI

us that this appeal is time barred by 421 days, for which an application has been filed by the assessee for condoning of the said delay. After taking into account the reasons cited by the Ld. AR and considering the affidavit on records we find that the delay is attributable to the illness of the assessee for which the medical certificate along with other documents were placed before us due to which the assessee could not attend to his work. Consequently, the delay is hereby condoned and the

RAJESH SONI HUF,KOLKATA vs ITO, WARD 33(7),, KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

RAJESH SONI HUF,KOLKATA vs ITO, WARD 33(7),, KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

SRI RAJESH SONI,KOLKATA vs I.T.O.,WARD-33(7), KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

SRI RAJESH SONI,KOLKATA vs I.T.O. WARD-33(7), KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

LAXMI GUPTA,DARJEELING vs I.T.O., WARD - 3(2), DARJEELING

LAXMI GUPTA,DARJEELING vs I.T.O., WARD - 3(2),, DARJEELING

ANITA BASAK,KOLKATA vs ACIT, CC 1(1),, KOLKATA

SARITA GOENKA,KOLKATA vs I.T.O., WARD - 49(1), KOLKATA

SHRI RAJESH KUMAR (Accountant Member)

GITIKA RANI MAJUMDER,KOLKATA vs ITO, WARD 49(1),, KOLKATA

us that notice issued u/s 148 of the Act dated 31.03.2021 is barred by limitation as the same was served upon the assessee on 01.04.2021. The Ld. AR placed before the Bench, a copy of ITBA portal which showed that it was served on 01.04.2025 at 4.02 (Accountant Member)