ITAT Kolkata Bench
22,248 judgments
INCOME TAX OFFICER WARD 4 1 KOLKATA, KOLKATA vs PANEL COMMERCE PVT LTD, KOLKATA
SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)
INCOME TAX OFFICER WARD-4(3),KOLKATA, AAYAKAR BHAWAN CHOWRINGHEE SQUARE vs ABHA FUELS PRIVATE LIMITED, N S ROAD KOLKATA
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
NIGHTINGALE FINVEST PRIVATE LIMITED,GUWAHATI vs ITO WARD 12(4), KOLKATA, KOLKATA
IRC (INDIA) LIMITED,KAROL BAGH, CENTREAL DELHI vs ACIT, CIRCLE-1(1), KOLKATA, KOLKATA
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
DCIT, CIRCLE-5(1), KOLKATA vs BANDHAN BANK LTD, KOLKATA
us with the following grounds: "1. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A), has erred in deleting the addition of Rs.11,42,62,243/- made by the AO on account of disallowance of ESOP expenses without appreciating the fact that ESOP expense is notional and that too of capital nature. 2. That the appellant craves leave to add to and/or alter, amend, modify or rescind the grounds hereinabove before or hearing of this appeal.” 2.1 Right at the outset, it was
JATIN KHARA,KOLKATA vs ITO WARD-30(1)/ KOLKATA, KOLKATA
SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
RIPAN HALDER,RAJARHAT vs I.T.O., WARD - 49(4), KOLKATA
08.05.2024 (within 60 days from the date of communication of the order) as per provisions of the Act. However, the appeal is being filed beyond the appealable period by delay of approximately 195 days due to the following reason: The assessee is a serious patient of neurological disorders and is under rigorous treatment of medicines and furthermore the appellant became aware of such proceedings when a letter for penalty against the order was received by the appellant. Copy of Medical Certif
MAHESH KUMAR CHOUDHARY,KOLKATA vs I.T.O., CIRCLE - 36(1), KOLKATA
him and therefore, it is mentioned in several places in his order, that adequate justification has not been presented regarding the impugned amount.
HOOGHLY DOCK & PORT ENGINEERS LIMITED,KOLKATA vs DCIT, CIRCLE - 1(1),, KOLKATA
SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
SUNITA GUPTA,CHENNAI vs A.C.I.T., CIRCLE - 37,, KOLKATA
the Ld. CIT(A) who passed appeal Order u/s 250 of the Act on 26.06.2023. 3. That I was not having any intimation about the order of the Ld. CIT(A) having been passed u/s 250 of the Act but upon receipt of intimation letter dated 09.08.2024 towards show cause Notice u/s 271(1)(c) of the Act, I came to learn that the Ld. CIT(A) had disposed off my appeal as aforesaid on 26.06.2023. 4. That the Order passed u/s 250 of the Act by the Ld. CIT(A) on 26.06.2023 was not received by me via postal au
NAWAL KISHORE BANKA,KOLKATA vs I.T.O., WARD - 32(4), KOLKATA, KOLKATA
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
THE ADVERTISING CORPORATION OF INDIA PVT. LTD.,KOLKATA vs D.C.I.T., CIRCLE - 4(2), KOLKATA
the ITAT through the following grounds: “1. For that and under the facts and circumstances and in law the Ld CIT(A)-1, Delhi erred in upholding the contentions as well as order of assessment passed by the DCIT-Circle-1(2), Kolkata hence such act of authority below is not sustainable in the eyes of law;
KAMAL FORGINGS PVT. LTD.,HOWRAH vs I.T.O., WARD - 3(1), KOLKATA, KOLKATA
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
THE EMPIRE JUTE COMPANY LTD.,KOLKATA vs I.T.O., WARD - 1(2), KOLKATA, KOLKATA
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
MUBARAK STORE,PORT BLAIR vs A.C.I.T., CIRCLE - 3(2), PORT BLAIR, PORT BLAIR
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
NEW BHARAT PAINTS,DURGAPUR vs COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, NEW DELHI
the Ld. AO, information was received that the assessee's turnover was Rs.2,95,31,825/-. Apparently, there was no compliance to notices issued for verifying the turnover etc. and hence the Ld. AO estimated profit @ 5% of the total turnover. This action amounted to an addition of Rs.14,76,591/-.
MEERA SONTHALIA,KOLKATA vs A.C.I.T., CIRCLE - 3(1), ASANSOL, ASANSOL
SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)
A B J INDUSTRIES PVT LTD,KOLKATA vs I.T.O W-4(1),KOLKATA, KOLKATA
SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, KOLKATA vs EMAS EXPRESSWAY PRIVATE LIMITED, KOLKATA
SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
