Andaman Timbers Ltd. v. Commissioner of Central Excise

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. GOLDEN GOENKA CREDIT PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2022-23 DCIT, Central Circle -4(3), Kolkata.…..………………….……….……….……Appellant vs. Golden Goenka Credit Pvt. Ltd ………..…………...……………………..…..Respondent 24 Magma House, 10th Floor, 24, Park Street, Park Centre, W.B. – 700016.. [PAN: AACCR3964K] Appearances by: P N Barnwal, CIT - DR, appeared on behalf of the appellant. Miraj D Shah, AR appeared on behalf of the Respondent. Date of concluding the hearing : November 11, 2…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. DOLLAR HOLDING PVT. LTD., KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1728 & 1729/KOL/2024 (Assessment Years:2015-16 & 2017-18) Dollar holding Pvt. Ld. Dy. Commissioner of Income Tax 32, OM Tower, 15 th Floor, 110, Shantipally, Aaykar Bhavan, J.L. Nehru Road, Poorva, Kolkata-700107, West Vs. Kolkata-700071, Bengal West Bengal (Appellant) (Respondent) PAN No. AADC7708B Assessee by : Shri A.K. Tulsyan, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 18.11.2024 Date of pronouncement : 11.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

DEPUTY COMMISSOENR OF INCOME TAX, KOLKATA vs. DOLLAR HOLDING PVT. LTD., KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1728 & 1729/KOL/2024 (Assessment Years:2015-16 & 2017-18) Dollar holding Pvt. Ld. Dy. Commissioner of Income Tax 32, OM Tower, 15 th Floor, 110, Shantipally, Aaykar Bhavan, J.L. Nehru Road, Poorva, Kolkata-700107, West Vs. Kolkata-700071, Bengal West Bengal (Appellant) (Respondent) PAN No. AADC7708B Assessee by : Shri A.K. Tulsyan, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 18.11.2024 Date of pronouncement : 11.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

DCIT, CENTRAL CIRCLE-4(2), KOLKATA, AAYAKAR BHAWAN POORVA, KOLKATA vs. ALOM EXTRUSIONS LIMITED, KOLKATA

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.908/Kol/2023 Assessment Year: 2015-16 Dcit, C.C-4(2), Kolkata.................................................................……Appellant Vs. Alom Extrusions Ltd.........................…................…........……...…..…..Respondent 7B, Alom House, Pretoria Street, Kolkata-700071. [Pan: Aaaco3518N] Appearances By: Shri S. Dutta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri A.K. Tibrewal, Fca & Amit Agrawal, Advocate, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 09, 2023 Date Of Pronouncing The Order : December 14, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Department Against The Order Dated 14.06.2023 Of The Commissioner Of Income Tax(Appeals)- 27, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Has Taken The Following Grounds Of Appeal: “1. That In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Made U/S 68 On Account Of Unsecured Loan Amounting To Rs.3,00,00,000/- As Unexplained Cash Credit Without Appreciating The Material Brought On Record & Facts Evaluated By The A.O In The Assessment Order.

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.908/Kol/2023 Assessment year: 2015-16 DCIT, C.C-4(2), Kolkata.................................................................……Appellant vs. Alom Extrusions Ltd.........................…................…........……...…..…..Respondent 7B, Alom House, Pretoria Street, Kolkata-700071. [PAN: AAACO3518N] Appearances by: Shri S. Dutta, CIT-DR, appeared on behalf of the appellant. Shri A.K. Tibrewal, FCA & Amit Agrawal, Advocate, appea…

M/S. BHAGAWATI OXYGEN LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. Dcit, Circle-8(1), Kolkata

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S. S. GODARA, JM आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. DCIT, Circle-8(1), Kolkata 67, Park Street, Kolkata – 700016. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCB2164N (Appellant) .. (Respondent) Appellant by : Shri Miraj D Shah, AR Respondent by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 27/11/2019 घोषणाक"तार"ख/Date of Pronouncement : 19/02/2020 आदेश / O R D E R Per Shri S. S. Godara: These two assessee’s appeals…

M/S. BHAGAWATI OXYGEN LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. Dcit, Circle-8(1), Kolkata

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S. S. GODARA, JM आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. DCIT, Circle-8(1), Kolkata 67, Park Street, Kolkata – 700016. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCB2164N (Appellant) .. (Respondent) Appellant by : Shri Miraj D Shah, AR Respondent by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 27/11/2019 घोषणाक"तार"ख/Date of Pronouncement : 19/02/2020 आदेश / O R D E R Per Shri S. S. Godara: These two assessee’s appeals…

RAJDA POLYMERS,KOLKATA vs. A.C.I.T.,CIRCLE-36, KOLKATA

In the result, this assessee’s appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C(SMC)’ BENCH, KOLKATA Before Shri Satbeer Singh Godara, Judicial Member I.T.A. No. 2414/KOL/2019 Assessment Year: 2015-2016 Rajda Plymers 10 Pollock Street, 4th Floor, Tea Board Kolkata-700 001 West Bengal PAN: AADFR2816C ,.....................................................Appellant -Vs.- Asstt. Commissioner of Income Circle-36, Aaykar Bhawan Poorva, 110 Shantipally, 8 th Fl., EM Bypass, Kolkata-700 107. .........................................Respondent Appearances by: Shri M.D Shah, for the Appellant Smt. Ranu Biswas, Addl. CIT, Sr. D.R., for the Respondent D…

M/S. SHALIMAR PELLET FEEDS LTD., ,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2(1), , KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 M/S Shalimar Pellet Feeds V/S. Acit, Central Circle- Ltd., 17B &C Everest 2(1), Aayakar Bhawan House, 46/C Chowringhee Poorva,110, Shanti Road,Kolkata-700 071 Pally,Kolkta-107 [Pan No.Aadcs 8617 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Mrs. Shika Agrawal, Aca अपीलाथ" क" ओर से/By Appellant Shri Dhrubajyoti Ray, Jcit-Dr ""यथ" क" ओर से/By Respondent 16-01-2020 सुनवाई क" तार"ख/Date Of Hearing 29-01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-20, Kolkata’S Order Dated 02.10.2018, Involving Proceedings U/S 153A R.W.S. 143(3) Of The Income Tax Act, 1961; ‘The Act’. Heard Both The Parties. Case File Perused.

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 M/s Shalimar Pellet Feeds V/s. ACIT, Central Circle- Ltd., 17B &C Everest 2(1), Aayakar Bhawan House, 46/C Chowringhee Poorva,110, Shanti Road,Kolkata-700 071 Pally,Kolkta-107 [PAN No.AADCS 8617 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Mrs. Shika Agrawal, ACA अपीलाथ" क" ओर से/By Appellant Shri Dhrubajyoti Ray, JCIT-DR ""यथ" क" ओर से/By Respondent 16-01-2020 सुनवाई क" तार"ख/Date of Hearing 29-01-2020 घोषणा…

ACIT, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. M/S. PRAKASH PLY CENTRE PVT. LTD., KOLKATA

In the result, appeal of assessee is assessee is allowed”

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member IT(SS)A No.24-25/Kol/2017 & ITA No.1313-1314/Kol/2017 C.O. No.79-82.Kol/2017 Assessment Years :2009-10 & 2012-13 ACIT, Central Circle- V/s. M/s Prakash Ply Centre Pvt. Ltd., 4th Floor, 41, 3(3), Aaykar Bhawan Poorva, E/.M. Bye B.B. Ganguly Street, Pass,110, Shanti Pally, Central Plaza, Kolkata-700 4th Floor, Kolkata-107 012 [PAN No. AADCP 7132 J] .. अपीलाथ" /Appellant ""यथ"/Respondent IT(SS)A No.07/Kol/2017 Assessment Year :2013-14…

ACIT, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. M/S. PRAKASH PLY CENTRE PVT. LTD., KOLKATA

In the result, appeal of assessee is assessee is allowed”

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member IT(SS)A No.24-25/Kol/2017 & ITA No.1313-1314/Kol/2017 C.O. No.79-82.Kol/2017 Assessment Years :2009-10 & 2012-13 ACIT, Central Circle- V/s. M/s Prakash Ply Centre Pvt. Ltd., 4th Floor, 41, 3(3), Aaykar Bhawan Poorva, E/.M. Bye B.B. Ganguly Street, Pass,110, Shanti Pally, Central Plaza, Kolkata-700 4th Floor, Kolkata-107 012 [PAN No. AADCP 7132 J] .. अपीलाथ" /Appellant ""यथ"/Respondent IT(SS)A No.07/Kol/2017 Assessment Year :2013-14…

RAJ KARAN DASSANI ,KOLKATA vs. ITO, WARD - 36(1) , KOLKATA

In the result, the appeal of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 2346/Kol/2018 Assessment Year: 2013-14 Raj Karan Dassani......………………..………………………....………………...…………………….….Appellant [Pan : Adnpd 8826 B] Ito, Ward - 36(1), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Anil Kochar, Advocate, Appearing On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit, Sr. Dr, Appearing On Behalf Of The Respondent.

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 2346/Kol/2018 Assessment Year: 2013-14 Raj Karan Dassani......………………..………………………....………………...…………………….….Appellant [PAN : ADNPD 8826 B] ITO, Ward - 36(1), Kolkata………............................................................…....….…………..…...Respondent Appearances by: Shri Anil Kochar, Advocate, appearing on behalf of the appellant Shri Robin Choudhury, Addl. CIT, Sr. DR, appearing on behalf of the Respondent. Date of concluding the hearing : March 13, 2019 Date of pronouncing the orde…

M/S SHYAM SUNDER CO. JEWELLERS (P) LTD.,KOLKATA vs. A.C.I.T.-2(2), KOLKATA

In the result, appeal of assessee is assessee is allowed”

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godarai.T.A. No.341 & 342/Kol/2019 (Assessment Year: 2013-14 & 2014-15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member I.T.A. No.341 & 342/Kol/2019 (Assessment Year: 2013-14 & 2014-15) M/s. Shyam Sunder Co. Jewellers.....................………………………………Appellant [PAN :AAMCS 5240 F] Vs. ACIT, Circle-2(2), Kolkata................................................……….............…...Respondent Appearances by: Shri S. M. Surana, Advocate, appearing on behalf of the appellant. Shri Robin Choudhury, Sr. DR, Addl.CIT, appearing on behalf of the Respondent. Date of concluding the hearing : April 8th,…

M/S SHYAM SUNDER CO. JEWELLERS (P) LTD.,KOLKATA vs. A.C.I.T.-2(2), KOLKATA

In the result, appeal of assessee is assessee is allowed”

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godarai.T.A. No.341 & 342/Kol/2019 (Assessment Year: 2013-14 & 2014-15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member I.T.A. No.341 & 342/Kol/2019 (Assessment Year: 2013-14 & 2014-15) M/s. Shyam Sunder Co. Jewellers.....................………………………………Appellant [PAN :AAMCS 5240 F] Vs. ACIT, Circle-2(2), Kolkata................................................……….............…...Respondent Appearances by: Shri S. M. Surana, Advocate, appearing on behalf of the appellant. Shri Robin Choudhury, Sr. DR, Addl.CIT, appearing on behalf of the Respondent. Date of concluding the hearing : April 8th,…

D.C.I.T., CIRCLE-12(1), KOLKATA, KOLKATA vs. M/S DESMET REAGENT PVT. LTD., KOLKATA

In the result, appeal of the Revenue is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…1 Desmet Reagent Pvt Ltd, AY 2013-14 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 15/Kol/2017 Assessment Year: 2013-14 Deputy Commissioner of Income-tax, Vs. M/s. Desmet Reagent Pvt. Ltd. Circle-12(1), Kolkata. (PAN: AADCA8740R) Appellant Respondent Date of Hearing 19.07.2018 Date of Pronouncement 10.10.2018 For the Appellant Shri Sallong Yaden, Addl. CIT, Sr. DR For the Respondent Shri Miraj D. Shah, FCA ORDER Per Shri A.…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. CONTEMPORARY INDUSTRIES LTD., KOLKATA

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

…ITA No.715/Kol/2017 M/s Contemporary Industries Ltd. A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] ITA.No.715/Kol/2017 Assessment year : 2009-10 A.C.I.T., Circle-4 (1) Vs M/s Contemporary Industries Ltd. Kolkata Kolkata (PAN: AABCC 2982 M) (Appellant) (Respondent) For the Appellant: Shri S.Dasgupta, Addl. CIT(DR) For the Respondent: None Date of Hearing : 26.06.2018. Date of Pronouncement : 29.06.2018. ORDER PER S.S.GODHARA, JM This Revenue’s appeal for A.Y.2009-10 arises against the CIT(A)-16, Kolkata’s order dated 17.02.…

RAJDA POLYMERS,KOLKATA vs. DCIT, CIR-36,KOLKATA, KOLKATA

In the result, appeal of assessee is assessee is allowed”

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 333/Kol/2017 Assessment Year : 2013-14 Rajda Polymers -Vs- Dcit, Circle-36, Kolkata [Pan: Aadfr 2816 C] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No. 333/Kol/2017 Assessment Year : 2013-14 Rajda Polymers -vs- DCIT, Circle-36, Kolkata [PAN: AADFR 2816 C] (Appellant) (Respondent) For the Appellant : Shri Miraj D. Shah, AR For the Respondent : Shri Saurabh Kumar, Addl. CIT (DR) Date of Hearing : 17.10.2017 Date of Pronouncement : 08.11.2017 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-10, Kolkata [in short the ld CIT(A)] in Appeal…