ITAT Kolkata Bench

S.K. ROY HARDWARE STORES,MURSHIDABAD vs ITO, WARD 1, , MURSHIDABAD

the AO the details/evidences as called for. The Assessing Officer issued notice under Section 133(6) of the Act to the suppliers M/s. B.N.Chatterjee & Brothers, which was duly replied. Upon comparing with copy supplied by the supplier, the Assessing Officer noted from the copy of account furnished मत्वर न्याय || by the assessee that there is difference of Rs.11,77,595/- and, accordingly, added the same to the income of the assessee under Section 69C of the Act.

BALAI ADHIKARY,KOLKATA vs ITO, WARD 29(1), , KOLKATA

the Tribunal. Moreover, the delay is only a short period. Therefore, I condone the delay of 30 days and admit the appeal for adjudication.

SUSTAINABLE TRANSPORT AMD EFFICIENT MOBILITY SOCIETY,SHILLONG vs CIT(EXEMPTIONS), KOLKATA

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

FLYWIRE PAYMENTS CORPORATION, BOSTON, MASSACHUSETTS vs ACIT, CIR. -1(1), KOLKATA

SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

M P BIRLA FOUNDATION EDUCATIONAL SOCIETY,KOLKATA vs DY. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

MILAN MALLICK,BAGDA vs ITO, WARD 50(1), KOLKATA

SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

SAMIRUDDIN KHAN,BURDWAN vs ITO, WARD 1(2), , BURDWAN

SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

SOMNATH GUPTA,KOLKATA vs ACIT, C.C. 2(1), , KOLKATA

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

UCO BANK,KOLKATA vs D.C.I.T., CIRCLE - 5(1),, KOLKATA

JCIT (IN SITU) CC 2(2), KOLKATA, KOLKATA vs SUNRISE TIMPLY CO (P) LTD, KOLKATA

ARYAKI DAW,KOLKATA vs JCIT(A), NOIDA

the date of processing the intimation Section 143(1) of the Act. In my opinion, the benefit cannot be denied by the AO (CPC) especially when the Form 10IE was available with the Assessing Officer at the time of assessment. The issue is now squarely covered by the decision of the Co-ordinate Bench of Cochin Bench in the case of Jomon Joseph vs ITO in ITA No.482/Coch/2025 for A.Y. 2021-22 order dated 31.7.2025, wherein, the Co-ordinate Bench has held as under:

MUDIALY FISHERMENS CO-OP SOCIETY LTD.,,KOLKATA vs ACIT, CIRCLE 10(1),, KOLKATA

the Ld CIT(A). Ld D.R. supported the order of Ld CIT(A). 1. The Appellant : Mudialy Fishermens Co.op. Society Ltd., Q. 167/1, Santoshpur Road, Kolkata-700024 2. The Respondent : ACIT, Circle 10(1) Kolkata 3. The CIT(A)-,NFAC, Delhi 4. Pr.CIT, Kolkata 5. DR, ITAT, Kolkata 6. Guard file. //True Copy// अपीलीय अधिक निष्पक्ष सुलभ सत्वर न्याय || IMPARTIAL, EASY AND SPEEDY JUSTICE INCOME TAX APPELLATE TRIBUNAL

VINEET BAJORIA,KOLKATA vs ITO, WARD 45(4), KOLKATA

S/SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND RAJESH KUMAR (Accountant Member)

VINEET BAJORIA,KOLKATA vs ITO, WARD 45(4), KOLKATA

S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY (Judicial Member)

VINEET BAJORIA,KOLKATA vs ITO, WARD 45(4), KOLKATA

S/SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND RAJESH KUMAR (Accountant Member)

VINEET BAJORIA,KOLKATA vs ITO, WARD 45(4), KOLKATA

S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY (Judicial Member)

BIBHU PRASAD SAHOO,PURI vs INCOME TAX OFFICER WARD 62(3), KOLKATA

the Bench raising the following grounds of appeal: “1. The Assessment Order Section 143(3) as well the appellate order is against law, weight of evidences and probabilities of the case.

MAGAN MAL SETHIA,KOLKATA vs ITO, WARD 33(1), KOLKATA

the Id. Assessing Officer or before the Id. CIT(A).

CHAND RATAN BAHETY,KOLKATA vs ITO, WARD 37(4),, KOLKATA

the Id.CIT(A) was been filed on 15.06.2016. It was submitted that this was the first year in which appeal was being filed through online. It was the submission that the CBDT has also issued Circular No.20/2016, dated 26th May, 2016, wherein it states as under :-

ORION PEST SOLUTIONS PRIVATE LIMITED,KOLKATA vs ITO, CIRCLE 11(1), KOLKATA, KOLKATA

SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)