DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(4), KOLKATA , KOLKATA vs. K KALPANA INDUSTRIES INDIA LTD, KOLKATA
In the result, both the appeals of the revenue for Assessment Year
ITA 816/KOL/2023[2012-13]Status: DisposedITAT Kolkata21 Mar 2024AY 2012-13
Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. Nos. 815 & 816/Kol/2023 Assessment Year: 2011-12 & 2012-13 Deputy Commissioner Of Income K Kalpana Industries India Ltd., Tax, Central Circle-1(4), Kolkata Vs Kolkata 28, Pretoria Street Kolkata - 700071 [Pan : Aabck2239D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ravi Tulsiyan, Fca Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 21/03/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeal), Kolkata [Hereinafter The “Ld. Cit(A)”] Evenly Dt. 25/09/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 & 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 34 Days & 11 Days In Filing Of These Appeals By The Department For Assessment Year 2011-12 & 2012-13 Respectively. After Hearing The Ld. D/R We Are Convinced That It Was Prevented By Sufficient Cause From Filing These Appeals On Time. Though The Department Has Not Filed Any Petition/Application For Condonation, The Hon’Ble Apex Court In The Case Of Sesh Nath Singh & Ors. V. Baidyabati · Sheoraphuli Cooperative Bank
For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 148Section 250Section 28Section 5
…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. Nos. 815 & 816/Kol/2023 Assessment Year: 2011-12 & 2012-13 Deputy Commissioner of Income K Kalpana Industries India Ltd., Tax, Central Circle-1(4), Kolkata Vs Kolkata 28, Pretoria Street Kolkata - 700071 [PAN : AABCK2239D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ravi Tulsiyan, FCA Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 06/02/2024 घोषणा क" तारीख /Date of P…
