Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

DCIT, CC-4(4), Kolkata vs. M/S Electrosteeel Castings Ltd., Kolkata

In the result, all the appeals of revenue are dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…1 ITA Nos.406-410/Kol/2016 Electrosteel Castings Ltd., AYs- 2005-06 & 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 406 to 410/Kol/2016 Assessment Years: 2005-06 to 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Electrosteel Castings Ltd. Central Circle-4(4), Kolkata. (PAN: AAACE4975B) Appellant Respondent Date of Hearing 16.04.2018 Date of Pronouncement 18.04.2018 For the Appellant Shri Saurabh…

DCIT, CC-4(4), Kolkata vs. M/S Electrosteeel Castings Ltd., Kolkata

In the result, all the appeals of revenue are dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…1 ITA Nos.406-410/Kol/2016 Electrosteel Castings Ltd., AYs- 2005-06 & 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 406 to 410/Kol/2016 Assessment Years: 2005-06 to 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Electrosteel Castings Ltd. Central Circle-4(4), Kolkata. (PAN: AAACE4975B) Appellant Respondent Date of Hearing 16.04.2018 Date of Pronouncement 18.04.2018 For the Appellant Shri Saurabh…

DCIT, CC-4(4), Kolkata vs. M/S Electrosteeel Castings Ltd., Kolkata

In the result, all the appeals of revenue are dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…1 ITA Nos.406-410/Kol/2016 Electrosteel Castings Ltd., AYs- 2005-06 & 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 406 to 410/Kol/2016 Assessment Years: 2005-06 to 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Electrosteel Castings Ltd. Central Circle-4(4), Kolkata. (PAN: AAACE4975B) Appellant Respondent Date of Hearing 16.04.2018 Date of Pronouncement 18.04.2018 For the Appellant Shri Saurabh…

Challauddin Sepai, South 24 Parganas vs. ITO, Ward 53(2)/Now 26(2), Kolkata

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri P. M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 639/Kol/2017 A.Y: 2011-12 Challauddin Sepai Vs. Income-tax Officer PAN: AYMPS 3531Q Ward 53(2), now 26(2), Kolkata [Appellant] [Respondent] For the Appellant : Shri R.S. Ghosal, Advocate, ld.AR For the Respondent : Shri A. Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 09-04-2018 Date of pronouncement : 13-04-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income T…

Rabindra Nath Naskar, Kolkata vs. DCIT, Circle-47, Kolkata

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 376/Kol/2017 A.Y: 2005-06 Rabindra Nath Naskar Vs. Deputy Commissioner PAN: ABJPN 0362L of Income-tax, Circle-47 [ Now ITO, 48(1),Kolkata [Appellant] [Respondent] For the Appellant : Shri Miraj D. Shah, ld.AR For the Respondent : Shri A. Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 28-03-2018 Date of pronouncement : 13-04-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissi…

Madhabi Das, Hooghly vs. ACIT, Circle-2, Hooghly

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 147/Kol/2017 A.Y: 2011-12 Madhabi Das Vs. Asstt. Commissioner of PAN: AHKPD 7780K Income-tax Officer, Circle-2, Hooghly [Appellant] [Respondent] For the Appellant : Shri Somnath Ghosh, Advocate, ld.AR For the Respondent : Shri A. Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 28-03-2018 Date of pronouncement : 13-04-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner o…

Shambhu Kumar More, Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, the miscellaneous applications as well as appeals of the assessee are allowed

Bench: Hon’Ble Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm] M.A. Nos. 50-52/Kol/2018 (A/O I.T.A Nos.2242-2244/Kol/2014) Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -Vs.- Acit, Cc-Xxiii, Kolkata [Pan : Adlpm 3303 J] (Respondent) (Appellant) I.T.A Nos.2242-2244/Kol/2014 Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -Vs.- Acit, Cc-Xxiii, Kolkata [Pan : Adlpm 3303 J] (Appellant) (Respondent) For The Appellant : Shri Subhash Agarwal, Advocate For The Respondent : Shri Saurabh Kumar, Addl. Cit (Dr) Date Of Hearing : 13.04.2018. Date Of Pronouncement : 13.04.2018 Order Per M.Balaganeh, Am By Virtue Of These Miscellaneous Applications, The Assessee Seeks To Recall The Ex Parte Order Passed By This Tribunal Dismissing The Appeals Of The Assessee For Non- Prosecution. The Assessee Filed An Affidavit Before Us Stating That Notice Of Hearing Was Not Received By The Assessee & Accordingly, Prayed For Recalling Of The Order Passed By The Tribunal. He Has Stated That The Appeals Were Preferred By The Assessee Against Confirmation By Ld. Cit(A) Of Orders Passed U/S 271(1)(C ) Of The Act By The Ld. Ao, By Issuing Defective Show Cause Notice U/S 274 Read With Section 271(1)(C ) Of The Act, Inasmuch As The Ld. Ao Had Not Mentioned Specific Charge Of Offence Committed By The 2 M.A.Nos.50-52/Kol/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] M.A. Nos. 50-52/Kol/2018 (A/o I.T.A Nos.2242-2244/Kol/2014) Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -vs.- ACIT, CC-XXIII, Kolkata [PAN : ADLPM 3303 J] (Respondent) (Appellant) I.T.A Nos.2242-2244/Kol/2014 Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -vs.- ACIT, CC-XXIII, Kolkata [PAN : ADLPM 3303 J] (Appellant) (Respondent) For the Appellant : Shri Subhash Agarwal, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT (DR) Date of Hear…

Shambhu Kumar More, Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, the miscellaneous applications as well as appeals of the assessee are allowed

Bench: Hon’Ble Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm] M.A. Nos. 50-52/Kol/2018 (A/O I.T.A Nos.2242-2244/Kol/2014) Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -Vs.- Acit, Cc-Xxiii, Kolkata [Pan : Adlpm 3303 J] (Respondent) (Appellant) I.T.A Nos.2242-2244/Kol/2014 Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -Vs.- Acit, Cc-Xxiii, Kolkata [Pan : Adlpm 3303 J] (Appellant) (Respondent) For The Appellant : Shri Subhash Agarwal, Advocate For The Respondent : Shri Saurabh Kumar, Addl. Cit (Dr) Date Of Hearing : 13.04.2018. Date Of Pronouncement : 13.04.2018 Order Per M.Balaganeh, Am By Virtue Of These Miscellaneous Applications, The Assessee Seeks To Recall The Ex Parte Order Passed By This Tribunal Dismissing The Appeals Of The Assessee For Non- Prosecution. The Assessee Filed An Affidavit Before Us Stating That Notice Of Hearing Was Not Received By The Assessee & Accordingly, Prayed For Recalling Of The Order Passed By The Tribunal. He Has Stated That The Appeals Were Preferred By The Assessee Against Confirmation By Ld. Cit(A) Of Orders Passed U/S 271(1)(C ) Of The Act By The Ld. Ao, By Issuing Defective Show Cause Notice U/S 274 Read With Section 271(1)(C ) Of The Act, Inasmuch As The Ld. Ao Had Not Mentioned Specific Charge Of Offence Committed By The 2 M.A.Nos.50-52/Kol/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] M.A. Nos. 50-52/Kol/2018 (A/o I.T.A Nos.2242-2244/Kol/2014) Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -vs.- ACIT, CC-XXIII, Kolkata [PAN : ADLPM 3303 J] (Respondent) (Appellant) I.T.A Nos.2242-2244/Kol/2014 Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -vs.- ACIT, CC-XXIII, Kolkata [PAN : ADLPM 3303 J] (Appellant) (Respondent) For the Appellant : Shri Subhash Agarwal, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT (DR) Date of Hear…

Shambhu Kumar More, Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, the miscellaneous applications as well as appeals of the assessee are allowed

Bench: Hon’Ble Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm] M.A. Nos. 50-52/Kol/2018 (A/O I.T.A Nos.2242-2244/Kol/2014) Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -Vs.- Acit, Cc-Xxiii, Kolkata [Pan : Adlpm 3303 J] (Respondent) (Appellant) I.T.A Nos.2242-2244/Kol/2014 Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -Vs.- Acit, Cc-Xxiii, Kolkata [Pan : Adlpm 3303 J] (Appellant) (Respondent) For The Appellant : Shri Subhash Agarwal, Advocate For The Respondent : Shri Saurabh Kumar, Addl. Cit (Dr) Date Of Hearing : 13.04.2018. Date Of Pronouncement : 13.04.2018 Order Per M.Balaganeh, Am By Virtue Of These Miscellaneous Applications, The Assessee Seeks To Recall The Ex Parte Order Passed By This Tribunal Dismissing The Appeals Of The Assessee For Non- Prosecution. The Assessee Filed An Affidavit Before Us Stating That Notice Of Hearing Was Not Received By The Assessee & Accordingly, Prayed For Recalling Of The Order Passed By The Tribunal. He Has Stated That The Appeals Were Preferred By The Assessee Against Confirmation By Ld. Cit(A) Of Orders Passed U/S 271(1)(C ) Of The Act By The Ld. Ao, By Issuing Defective Show Cause Notice U/S 274 Read With Section 271(1)(C ) Of The Act, Inasmuch As The Ld. Ao Had Not Mentioned Specific Charge Of Offence Committed By The 2 M.A.Nos.50-52/Kol/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] M.A. Nos. 50-52/Kol/2018 (A/o I.T.A Nos.2242-2244/Kol/2014) Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -vs.- ACIT, CC-XXIII, Kolkata [PAN : ADLPM 3303 J] (Respondent) (Appellant) I.T.A Nos.2242-2244/Kol/2014 Assessment Years : 2004-05,2005-06&2006-07 Shambhu Kumar More -vs.- ACIT, CC-XXIII, Kolkata [PAN : ADLPM 3303 J] (Appellant) (Respondent) For the Appellant : Shri Subhash Agarwal, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT (DR) Date of Hear…

Shri Shyamal Gopal Chattopadhyay, Kolkata vs. DCIT, International Taxation, 2(1), Kolkata

In the result, appeal of assessee is allowed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

…1 Shyamal Gopal Chattopadhyay, AY- 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 1869/Kol/2017 Assessment Year: 2011-12 Shyamal Gopal Chattopadhyay Vs. Deputy Commissioner of Income-tax, (PAN:ACWPC3735A) (International Taxation)-2(1), Kolkata Appellant Respondent Date of Hearing 04.04.2018 Date of Pronouncement 11.04.2018 For the Appellant Shri Manoj Kataruka, Advocate For the Respondent Shri Sallong Yaden, Ad…

M/S Expert Jewellers Pvt. Ltd., Kolkata vs. ITO, Ward-5(3), Kolkata

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2008-09 M/S Expert Jewellers Pvt. V/S. Income Tax Officer, Ltd., 9/12 Lal Bazar Ward-5(2), Aayakar Street, Block-A, Bhawan, -7, Kolkata-001 Chowringhee Square, [Pan No.Aabce 9275 H] Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Parnashree Banerjee, Advocate अपीलाथ" क" ओर से/By Appellant Shri G. Hangshing Cit-Dr ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Kolkata Dated 18.10.2016. Assessment Was Framed By Ito Ward-5(3), Kolkata U/S 143(3)/263/143(3)/147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 26.09.2014 For Assessment Year 2008-09. The Assessee Has Raised Following Grounds:- “1. That, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred & Acted Against The Principal Of Natural Justice In Having Passed The Ex Parte Appellate Order Without Affording Adequate Opportunity Of Being Heard To The Appellant & Hence The Same Is Liable To Be Quashed. 2. That, The Ld. Cit(A) Further Erred In Having Presumed For Alleged Non- Compliance Of Notices That The Appellant Did Not Appear To Be Interested In Pursuing The Appeal, Leading To Dismissal Of All The Grounds On The Sole Foundation That In His Appellate Order He Has Upheld The Addition Of Rs.9,69,00,702/- As Unexplained Cash Credit, Which Has Resulted In Concealment Of Particulars Of Income.

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2008-09 M/s Expert Jewellers Pvt. V/s. Income Tax Officer, Ltd., 9/12 Lal Bazar Ward-5(2), Aayakar Street, Block-A, Bhawan, -7, Kolkata-001 Chowringhee Square, [PAN No.AABCE 9275 H] Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Parnashree Banerjee, Advocate अपीलाथ" क" ओर से/By Appellant Shri G. Hangshing CIT-DR ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date of Hearing 04-04-2018 घोषणा क" तार…

ACIT, Central Circle-2(3), Kolkata vs. M/S Basanti Properties Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Acit, Central Circle- V/S. M/S Basanti Properties 2(3), Roomno403, 4Th Pvt. Ltd., 107/1, Park Floor, Aayakar Bhawan Street, Kolkata-16 Poorva,110, Shanti [Pan No.Aabcb 0344 E] Pally, E.M. Bye-Pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Hangshing, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, Fca ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20, Kolkata Dated 08.11.2016. Penalty Imposed By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 29.09.2014 For Assessment Year 2013-14. Shri G. Hangshing, Ld. Departmental Representative Appeared On Behalf Of Revenue & Shri A.K. Tibrewal, Ld. Authorized Representative Appeared On Behalf Of Assessee. 2. Sole Issue Raised By The Revenue In This Appeal Is That Ld. Cit(A) Erred In Deleting The Penalty Levied By The Assessing Officer U/S 271(1)(C) Of The Act.

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 ACIT, Central Circle- V/s. M/s Basanti Properties 2(3), RoomNo403, 4th Pvt. Ltd., 107/1, Park Floor, Aayakar Bhawan Street, Kolkata-16 Poorva,110, Shanti [PAN No.AABCB 0344 E] Pally, E.M. Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Hangshing, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, FCA ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date of Hearing 04-…

ACIT, Central Circle-2(3), Kolkata vs. M/S Kwality Ltd., New Delhi

In the result, Revenue’s appeal stands dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12 Acit, Central Circle- V/S. M/S Kwality Ltd. 2(3), Room No. 403, 4Th F-82, Shivaji Place, Floor, Aayakar Bhawan, Rajouri Garden, New Poorva, 110, Shanti Delhi-100 027 Pally, E.M. Bye-Pas, [Pan No.Aabck 1289 R] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Hangshing, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, Fca ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20 Dated 08.11.2016. Penalty Levied By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 29.09.2015 For Assessment Year 2011-12. The Revenue Has Raised Following Ground:- “(I) That, Under The Facts & Circumstances Of The Case & In View Of The Distinction Of Facts Of The Instant Case (Discussed Elaborately In Respect To He Statement Of Facts) That The Of The Case Law Relied Upon In Deciding The Case In Favour Of The Assessee, The Ld. Cit(A) Erred In Allowing Relief To The Assessee. (Ii) That The Appellant Craves Leave To Add, Alter Or Amend Any Ground Or Grounds Of Appeal Before Or At The Time Of Hearing.”

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2011-12 ACIT, Central Circle- V/s. M/s Kwality Ltd. 2(3), Room No. 403, 4th F-82, Shivaji Place, Floor, Aayakar Bhawan, Rajouri Garden, New Poorva, 110, Shanti Delhi-100 027 Pally, E.M. Bye-pas, [PAN No.AABCK 1289 R] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Hangshing, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, FCA ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date of…

Ms. Peden Doma Bhutia, Sikkim vs. ITO, Ward 3(1), Gangtok, Sikkim

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri Waseem Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1659/Kol/2016 A.Y: 2012-13 Ms. Peden Doma Bhutia Vs. Income-tax Officer PAN: AYDPB 9983C Ward 3(1), Gangtok [Appellant] [Respondent] For the Appellant : Smt. Nilima Joshi, FCA, ld.AR For the Respondent : Shri S. Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 21-03-2018 Date of pronouncement : 04-04-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), Si…

Sri Bablu Sur, Kolkata vs. ITO, Ward - 44(1), Kolkata

In the result, appeal of assessee is allowed

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

…1 Bablu Sur, AY- 2005-06 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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. 223/Kol/2018 Assessment Year: 2005-06 Shri Bablu Sur (PAN: ALIPS9730N) Vs. Income-tax Officer, Wd-44(1), Kolkata Appellant Respondent Date of Hearing 26.03.2018 Date of Pronouncement 28.03.2018 For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Saurabh Kumar, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM The appeal filed by the assesse…

Gupta Engineering Co., Kolkata vs. CIT(Appeals) -9, Kolkata

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1375/Kol/2016 A.Y: 2010-11 M/s. Gupta Engineering Vs. I.T.O., Ward 31(1), Kolkata Co. PAN: AAFFG 7968Q [Appellant] [Respondent] For the Appellant : Shri Nitin Jagwayan, FCA, ld.AR For the Respondent : Shri Arindam Bhattacharya,Addl.CIT, ld.Sr.DR Date of hearing : 11-01-2018 Date of pronouncement : 28-03-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appea…

Sri Pradeep Singh Gurung, Siliguri vs. DCIT, Circle-3, Siliguri

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri Waseem Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 375/Kol/2017 A.Y: 2011-12 Sri Pradeep Singh Gurung Vs. D.C.I.T, Cir-3, Siliguri PAN: AEDPG9995F [Appellant] [Respondent] For the Appellant : Shri Siddharth Agarwal, Advocate, ld.AR For the Respondent : Shri Soumyajit Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 20-03-2018 Date of pronouncement : 23-03-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals…

Quadeye Securities Pvt. Ltd., Kolkata vs. DCIT, Circle-5, Kolkata

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri P.M.Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1989/Kol/2016 A.Y: 2012-13 Quadeya Securities Vs. D.C.I.T, Cir-5, Kolkata Pvt. Ltd. PAN AABCE7790H [Appellant] [Respondent] For the Appellant : Shri S.Gupta, ACA, ld.AR For the Respondent : Shri Arindam Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 13-02-2018 Date of pronouncement : 23-03-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 2, Kolka…

Sukdeb Mondal, Kolkata vs. The ITO, Ward-15(4), Kolkata

In the result, appeal of assessee is allowed

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

…1 Sukdeb Mondal, AY- 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” 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. 2067/Kol/2016 Assessment Year: 2007-08 Sukdeb Mondal Vs. Income-tax Officer, Wd-15(4), Kolkata (PAN: AKYPM5026E) Appellant Respondent Date of Hearing 18.01.2018 Date of Pronouncement 21.03.2018 For the Appellant Shri P. K. Roy, Advocate For the Respondent Shri Arindam Bhattaharjee, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM The appeal filed by the as…

Smt. Shabari Paul, Kolkata vs. DCIT, CC-Xxvii, Kolkata

In the result, appeal of assessee is allowed

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

…1 Smt. Shabari Paul, AY- 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” 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. 1747/Kol/2016 Assessment Year: 2006-07 Smt. Shabari Paul Vs. Deputy Commissioner of Income-tax, (PAN: AENPP6652G) Central Circle-XXVII, Kolkata. Appellant Respondent Date of Hearing 16.01.2018 Date of Pronouncement 21.03.2018 For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri A. K. Tiwari, CIT ORDER Per Shri A.T.Varkey, JM The…