“speaking order”

Dream Valley Barter Pvt. Ltd., Kolkata vs. ITO, Ward 7(3), Kolkata

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.497/Kol/2024 Assessment Year: 2012-13 Dream Valley Barter Pvt. Ltd.….…….…................…...……………....Appellant C/O Narendra Goyal & Co, 16, N.S. Road, 2Nd Floor, Kolkata – 1. [Pan: Aaecd1016E] Vs. Ito, Ward-7(3), Kolkata….....…..........................................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 19, 2024 Date Of Pronouncing The Order : April 30, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.10.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1) For That The Learned Cit (Appeals) Erred In Confirming The Addition Of Rs. 12,25,33,500/-Assessed By Ld. Assessing Officer (A O) Under Assessment Order U/S. 143(3) Of The Income Tax Act, 1961 (The Act') Dated 23/03/2015 On Account Of Unexplained Cash Credit Being Share Capital & Premium U/S 68 Of The Act On Irrelevant Considerations & Arbitrary Grounds Thus The Same Be Deleted.

said amount as unexplained income of the assessee by way of a I.T.A. No.497/Kol/2024 Assessment Year: 2012-13 Dream Valley Barter Pvt. Ltd non-speaking order and in a mechanical manner. That the assessee had duly furnished all the details such as ITRs, PANs, copies of audited financial statement

Shree Anjani Sarees Pvt. Ltd., Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

above order, assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the appeal of the assessee passed a speaking order on 08.11.2019 restricted the addition to the extent of Rs. 30,20,362/- as against the addition made

Dr. Subhas Chandra Saha Charitable Trust, Coochbehar vs. CIT(Exemption), Kolkata

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 221 & 222/Kol/2024 Dr. Subhas Chandra Saha Cit (Exemption), Kolkata Charitable Trust Vs C/O P.K. Saja Hospital Bairagi Dighi Bye Lane Coochbehar - 736101 [Pan : Aaetd0949H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Giridhir Dhelia, A/R Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/04/2024 आदेश/O R D E R Per Dr. Manish Borad: Both These Appeals Are Directed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Exemptions), (Hereinafter The “Ld. Cit(E)”) Even Dt. 02/01/2024. 2. Though The Assessee Has Raised Several Grounds Of Appeal In Both These Appeals But The Ld. Counsel For The Assessee, Before Us Submitted That The Orders Of The Ld. First Appellate Authority Passed In Both These Appeals Are Ex-Parte & Assessee Was Not Afforded Reasonable Opportunity Of Hearing. That The Ld. Cit(E) Has Not Disposed Off The Appeals On Merits & If It Had Been So, The Assessee Stood A Fair Chance In Succeeding. Therefore, He Prayed That Both The Appeals Be Restored To The File Of The Ld. Cit(E) For Fresh Adjudication On Merits, After Providing The Assessee Opportunity Of Being Heard.

fresh adjudication on merit. The ld. CIT(E) shall afford the assessee with sufficient opportunity of being heard and thereafter pass a speaking order on merit of the case. Needless to mention that the assessee shall produce all necessary documents/evidence in support of its claims and shall co-operate till

Dr. Subhas Chandra Saha Charitable Trust, Coochbehar vs. CIT(Exemption), Kolkata

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 221 & 222/Kol/2024 Dr. Subhas Chandra Saha Cit (Exemption), Kolkata Charitable Trust Vs C/O P.K. Saja Hospital Bairagi Dighi Bye Lane Coochbehar - 736101 [Pan : Aaetd0949H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Giridhir Dhelia, A/R Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/04/2024 आदेश/O R D E R Per Dr. Manish Borad: Both These Appeals Are Directed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Exemptions), (Hereinafter The “Ld. Cit(E)”) Even Dt. 02/01/2024. 2. Though The Assessee Has Raised Several Grounds Of Appeal In Both These Appeals But The Ld. Counsel For The Assessee, Before Us Submitted That The Orders Of The Ld. First Appellate Authority Passed In Both These Appeals Are Ex-Parte & Assessee Was Not Afforded Reasonable Opportunity Of Hearing. That The Ld. Cit(E) Has Not Disposed Off The Appeals On Merits & If It Had Been So, The Assessee Stood A Fair Chance In Succeeding. Therefore, He Prayed That Both The Appeals Be Restored To The File Of The Ld. Cit(E) For Fresh Adjudication On Merits, After Providing The Assessee Opportunity Of Being Heard.

fresh adjudication on merit. The ld. CIT(E) shall afford the assessee with sufficient opportunity of being heard and thereafter pass a speaking order on merit of the case. Needless to mention that the assessee shall produce all necessary documents/evidence in support of its claims and shall co-operate till

Punctual Vincom (P)Ltd, Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 982 & 983/Kol/2023 Assessment Year: 2012-13 M/S. Punctual Vincom Pvt. Ltd. Income Tax Officer, Ward-5(1), 63, Radha Bazar Street Vs Kolkata 3Rd Floor, Room No. 10 Kolkata - 700001 [Pan : Aafcp7707H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Rajeeva Kumar, Advocate Revenue By : Shri Archana Gupta, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 16/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/04/2024 आदेश/O R D E R Per Dr. Manish Borad: Both These Appeals Are Directed At The Instance Of The Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Even Dt. 21/07/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012- 13. 2. Though The Assessee Has Raised Several Grounds Of Appeal In Both These Appeals By Way Of Revised Grounds Of Appeal But The Ld. Counsel For The Assessee, Before Us Submitted That The Orders Of The Ld. First Appellate Authority Passed In Both These Appeals Are Ex-Parte & Assessee Was Not Afforded Reasonable Opportunity Of Hearing. That The Ld. Cit(A) Has Not Disposed Off The Appeals On Merits & If It Had Been So, The Assessee Stood A Fair Chance In Succeeding. Therefore, He Prayed That Both The Appeals Be Restored To The File Of The Ld. Cit(A) For Fresh

fresh adjudication on merit. The ld. CIT(A) shall afford the assessee with sufficient opportunity of being heard and thereafter pass a speaking order on merit of the case. Needless to mention that the assessee shall produce all necessary documents/evidence in support of its claims and shall co-operate till

Punctual Vincom Pvt. Ltd, Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 982 & 983/Kol/2023 Assessment Year: 2012-13 M/S. Punctual Vincom Pvt. Ltd. Income Tax Officer, Ward-5(1), 63, Radha Bazar Street Vs Kolkata 3Rd Floor, Room No. 10 Kolkata - 700001 [Pan : Aafcp7707H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Rajeeva Kumar, Advocate Revenue By : Shri Archana Gupta, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 16/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/04/2024 आदेश/O R D E R Per Dr. Manish Borad: Both These Appeals Are Directed At The Instance Of The Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Even Dt. 21/07/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012- 13. 2. Though The Assessee Has Raised Several Grounds Of Appeal In Both These Appeals By Way Of Revised Grounds Of Appeal But The Ld. Counsel For The Assessee, Before Us Submitted That The Orders Of The Ld. First Appellate Authority Passed In Both These Appeals Are Ex-Parte & Assessee Was Not Afforded Reasonable Opportunity Of Hearing. That The Ld. Cit(A) Has Not Disposed Off The Appeals On Merits & If It Had Been So, The Assessee Stood A Fair Chance In Succeeding. Therefore, He Prayed That Both The Appeals Be Restored To The File Of The Ld. Cit(A) For Fresh

fresh adjudication on merit. The ld. CIT(A) shall afford the assessee with sufficient opportunity of being heard and thereafter pass a speaking order on merit of the case. Needless to mention that the assessee shall produce all necessary documents/evidence in support of its claims and shall co-operate till

Ranbhumi Nirman Pvt. Ltd., Kolkata vs. I.T.O., NFAC, Delhi / I.T.O., Ward - 4(1), Kolkata

The appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.727&728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd.………………............…...……………....Appellant Mercantile Building, 9/12, Lal Bazar Street, Block-B, 2Nd Floor, Room No.10, Kolkata-1. [Pan: Aafcr6772E] Vs. Ito, Nfac, Delhi…………...............................................…..…..... Respondent Appearances By: Shri Joydeep Chakrabotry, Advocate, Appeared On Behalf Of The Appellant. None Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 25, 2024 Date Of Pronouncing The Order : April 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.10.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Assessee’S Appeal Ita No.727/Kol/2022 Is Taken As The Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.727/Kol/2022 – The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

invited our attention to the impugned order of the CIT(A) to submit that the appeal of the assessee has been dismissed without any speaking order by the CIT(A). The ld. Counsel has submitted that the absence of the assessee before the CIT(A) was not intentional

Ranbhumi Nirman Pvt. Ltd., Kolkata vs. I.T.O., NFAC, Delhi / I.T.O., Ward - 4(1), Kolkata

The appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.727&728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd.………………............…...……………....Appellant Mercantile Building, 9/12, Lal Bazar Street, Block-B, 2Nd Floor, Room No.10, Kolkata-1. [Pan: Aafcr6772E] Vs. Ito, Nfac, Delhi…………...............................................…..…..... Respondent Appearances By: Shri Joydeep Chakrabotry, Advocate, Appeared On Behalf Of The Appellant. None Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 25, 2024 Date Of Pronouncing The Order : April 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.10.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Assessee’S Appeal Ita No.727/Kol/2022 Is Taken As The Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.727/Kol/2022 – The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

invited our attention to the impugned order of the CIT(A) to submit that the appeal of the assessee has been dismissed without any speaking order by the CIT(A). The ld. Counsel has submitted that the absence of the assessee before the CIT(A) was not intentional

Ranpur Mahamaya Khadi Gramodyog Samity, Bankura vs. ITO, Ward-2(1) Exemption, Durgapur

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra]

facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudication afresh by passing a speaking order after considering the submission made by the assessee and while doing so reasonable opportunity of being heard should be provided to assessee. The assessee