ITAT Kolkata Bench

SAPPHIRE DEALMARK PVT. LTD.,KOLKATA vs I.T.O., WARD - 12(3), KOLKATA

SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

URBAN INFRAPROJECTS PVT. LTD.,KOLKATA vs D.C.I.T., CIRCLE - 5(1), KOLKATA

SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

M/S. COPLAMA PRODUCTS PVT. LTD.,KOLKATA vs I.T.O., WARD - 6(1), KOLKATA

SHRI SANJAY GARG, JUDICIAL MEMBER SHRI RAKESH MISHRA (Accountant Member)

GENSPARES & SUPPLY CORPORATION,KOLKATA vs I.T.O., WARD - 30(2), KOLKATA, KOLKATA

the ld.CIT(A) and inspite of furnishing the requisite details failed to succeed. Now the assessee is in appeal before the Tribunal assailing the impugned order.

ASOK BORAL,MURSHIDABAD vs A.C.I.T., CIRCLE - 42, MURSHIDABAD

Shri Duvvuru RL Reddy (Vice President)

PIXEL COMMERCIAL PVT. LTD.,KOLKATA vs I.T.O., WARD - 9(3), KOLKATA, KOLKATA

reopening of assessment u/s 148 of the IT Act 1961 which did not meet the test of law laid down by various courts and hence the reopening be declared to be bad in law and the reassessment order be quashed.

ASIS KUMAR BHATTACHARYYA,BURDWAN vs I.T.O., WARD - 1(1), BURDWAN, BURDWAN

Shri Duvvuru RL Reddy (Vice President)

SUSHIL KUMAR AGARWAL,KOLKATA vs D.C.I.T., CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

MAYURAKSHI GRAMIN BANK EMPLOYEES PROVIDENT FUND, PBGB REGIONAL, ,SURI, BIRBHUM vs D.C.I.T., CIRCLE - 3, SURI, SURI, BIRBHUM

Shri Duvvuru RL Reddy (Vice President)

M/S. SWASTI REALINFRA PVT. LTD.,KOLKATA vs I.T.O., WARD - 10(4), KOLKATA, KOLKATA

SHRI SANJAY GARG, JUDICIAL MEMBER SHRI RAKESH MISHRA (Accountant Member)

PANDORA TIE UP PVT.LTD. ,ACIT, C.C-3(3),KOLKATA. vs ACIT, C.C-3(3), KOLKATA. , KOLKATA

the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose. 3. Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order is pronounced in the open court on 31st January, 2025 (Sonjoy Sarma / संज

CHATTERJEE RESOURCE PVT. LTD.,KOLKATA vs ITO, WARD -11(1), KOLKATA

Shri Duvvuru RL Reddy (Vice President)

TEHATTA THANA CO-OPERATIVE AGRICULTURAL MARKETING SOCIETY LTD. ,NADIA vs ITO, WD-41(4), KOLKATA. , NADIA

Shri Duvvuru RL Reddy (Vice President)

M/S. ROSEWOOD MERCANTILE PVT. LTD..,KOLKATA vs I.T.O., WARD-3(2), KOLKATA, KOLKATA

the Bench which reads as under:- "The order passed by the Ld. AO u/s 263/ 143(3)/ 147 of the Act dated 30.12.2015is hereby barred by limitation and may be quashed as ab-initio, void and nullity, ex-facie. The Ld. A.R vehemently argued before us that the issue raised in the additional ground is a purely legal issue and the assessee is well within its right to raise the issue at any appellate stage as no further verification of facts is required qua the said ground from any quarter whatsoever

M/S. ROSEWOOD MERCANTILE PVT. LTD.,KOLKATA vs I.T.O., WARD - 3(2), KOLKATA, KOLKATA

SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

KREENG CONSTRUCTION PVT. LTD.,PURULIA vs ITO, WARD-3(3), PURULIA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos.883/Kol/2024 Assessment Year: 2012-13 | Appellant / (अपीलार्थी) | Respondent / प्रत्यर्थी | |-----------------------------|----------------------------| | Kreeng Construction Pvt. Ltd. (PAN: AAECK 5305 P ) | Vs. ITO, Ward-3(3), Purulia | | Date of Hearing / सुनवाई की तिथि | 21.01.2025 | |--------------------------------------|--------------------| | Date of Pronouncement/ आदेश उद्घोषणा की तिथि

SMT. SANJANA AGARWAL,KOLKATA vs ITO, WARD-3(2), PURULIA

Shri Duvvuru RL Reddy (Vice President)

SASHI JAIN,KOLKATA vs ITO, WARD-29(1), KOLKATA

Shri Duvvuru RL Reddy (Vice President)

SAMMILANI TEACHERS TRAINING COLLEGE,KOLKATA vs ITO, WARD 1(3), EXEMPTION, KOLKATA

Shri Pradip Kumar Choubey, Judicial Member Shri Rakesh Mishra (Accountant Member)

M/S. KOTHARI METALS LTD,KOLKATA vs DY. CIT, CIRCLE- 7(1), KOLKATA, KOLKATA

Shri Pradip Kumar Choubey (Judicial Member), Shri Rakesh Mishra,Accountant Member] I.T.A. No. 2323/Kol/2024 Assessment Year: 2014-15 M/s Kothari Metals ltd. Vs. DCIT, Circle-7(1), Kolkata (PAN: AABCK 0820 C) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की तिथि 15.01.2025 Date of Pronouncement/ 30.01.2025 आदेश उद्घोषणा की तिथि For the assessee / Shri Piyush Lakhotia, A.R निर्धारिती की ओर से For the revenue / राजस्व Shri Sailen Samadder, Addl. CIT Sr. D.R की ओर से