PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. BEEKAY STEEL INDUSTRIES LIMITED

In the result the appeal filed by the revenue is dismissed and

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay is allowed and disposed of. ITAT 177 of 2021 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 20th November, 2018 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) in ITA/954/Kol/2017 for the assessment year 2012-13. The revenue

AKHILESH SINGH vs. INCOME TAX OFFICER WARD 13/4 KOLKATA

Bench: HON'BLE JUSTICE DEBANGSU BASAK,HON'BLE JUSTICE MD. SHABBAR RASHIDI

condonation of delay as a mere formality. In the given case, if sufficient explanation is given with regard to the delay caused in preferring the appeal, the appellate authority should consider the same leniently and should accept the same. In the facts and circumstances of the present case, the delay in approaching the appellate authority was sought to the explained

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. AMIT KUMAR JAIN

Bench: :

condonation of delay is allowed. ITAT/113/2022 This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 28th February, 2019 passed by the Income Tax Appellate Tribunal “SMC” Bench, Kolkata (Tribunal) in ITA No. 2232/Kol/2018 for the assessment year 2014-2015. The revenue has raised the following

MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

condone delay application, GA 1 of 2025, is allowed. The issue involved in the instant case is whether the learned Tribunal was justified in setting aside the order passed by the Appellate authority namely, Commissioner of Income Tax (Appeal - 4), Kolkata [CIT(A)] and remanding the matter to the Assessing Officer to consider whether addition

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. ABA EARTHLINE COMMUNICATIONS LTD

In the result, the appeal is allowed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St August, 2022. Appearance:-

condonation of delay is allowed. ITAT/111/2021 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 9th November, 2018, passed by the Income Tax Appellate Tribunal “D” Bench, Kolkata (Tribunal) in I.T.A No. 1141/Kol/2017 for the assessment year 2012-13. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX 13 KOLKATA vs. PREMLATA AGARWAL

Bench: :

condonation of delay is allowed. ITAT/98/2022 This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 26th June, 2019 passed by the Income Tax Appellate Tribunal “SMC” Bench, Kolkata (Tribunal) in ITA No. 1808 (Kol) of 2018 for the assessment year 2014-2015. The revenue

LABDHAN MERCHANTS PVT. LTD & ANR vs. INCOME TAX OFFICER, WARD1(4) KOLKATA & ORS

Bench: : The Hon’Ble Justice T.S. Sivagnanam

condonation of delay is allowed. Re.: ITAT No.339 of 2017 This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 1st March, 2017 passed by the Income Tax Appellate Tribunal, ‘D’ Bench, Kolkata in ITA No. 725/Kol/2015 for the assessment year 2009-10. The assessee

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. LONG VIEW TEA CO. LTD.

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 3, 2022. [Via Video Conference] Appearance : Mr. Asok Bhowmik, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Soumya Kejriwal, Adv. Mr. Anand Agarwal, Adv. ..For The Respondent The Court : We Have Heard Mr. Asok Bhowmik, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. J.P. Khaitan, Learned Senior Counsel Duly Assisted By Mr. Soumya Kejriwal & Mr. Anand Agarwal, Learned Counsel For The Respondent/Assessee.

condonation of delay is allowed. ITAT No. 237 of 2018 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (‘the Act’ for brevity) is directed against the order dated 7th June, 2017 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata (Tribunal) in ITA No. 1570/Kol/2014 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX -4 , KOLKATA vs. M/S. SHELTER PROJECT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay stands allowed. Re: ITAT/60/2020 We have perused this appeal filed under Section 260A of the Income Tax Act, 1961(the Act) as directed against the order dated 17th October, 2018 passed by the Income Tax Appellate Tribunal, A Bench, Kolkata in ITA No.737/Kol/2014 for the assessment year 2009-10. The revenue has raised the following substantial question

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. SHRI AJAY KUMAR SHAW

Bench: : The Hon’Ble Justice T.S. Sivagnanam

condonation of delay is allowed. 2 Re.: ITAT 53 of 2020 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 26th June, 2019 passed by the Income Tax Appellate Tribunal, Kolkata Bench ‘SMC’ Kolkata in ITA No. 2685/Kol/2018 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S.EFFERVESCENT COMMERCIAL PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

addition with regard to the revenue from operation and this is also clear from the income tax computation form appended to the assessment order. If such is the fact, the appellant revenue cannot seek to rely upon the Office Memorandum dated 16th 3 September, 2019 to state that the delay in filing the appeal should be condoned

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. M/S EASTERN COALFIELDS LTD

In the result, the appeal filed by the revenue is dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 27, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Mr. Rajeev Kumar Agarwal, Adv. …For Respondent. Ga/1/2022 The Court :- We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Rajeev Kumar Agarwal, Learned Counsel For The Respondent. There Is A Delay Of 511 Days In Filing The Appeal. On Perusal Of The Application We Are Satisfied That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period Of Limitation. The Delay In Filing The Appeal Is Condoned. Accordingly, The Application For Condonation Of Delay Is Allowed.

condonation of delay is allowed. ITAT/153/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated September 24, 2020 passed by the Income Tax Appellate Tribunal ‘B’ Bench Kolkata (Tribunal) in ITA Nos. 890 & 891 [Kol] of 2019 for the assessment year 2009-2010. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. M/S. RASHMI METALIKS LTD.

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 7Th March, 2022 Appearance :- Mr. S.N. Dutta, Adv. Mr. Asok Bhowmick, Adv.

condonation of delay appears to be an elaborate affidavit, all that is manifest from such affidavit is absolute bureaucratic approach by the Income tax department leading to belatedly filing of the appeal. Though the affidavit seeks to give certain explanation, we find several loopholes in the affidavit and substantial number of days of delay remains unexplained, more particularly

PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. M/S PHALGUNI ENCLAVE PVT LTD

The appeal stands disposed of in

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th May, 2023 Appearance : Mr. Tilak Mitra, Adv. ...For Appellant Mr. S. Kejriwal, Adv. Mr. N. Mittal, Adv. …For Respondent The Court :- It Appears That There Is A Delay Of Twenty Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Delay Condone Petition & We Find That Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Delay In Filing The Appeal Is Condoned. The Petition For Condonation Of Delay Is Allowed. This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act (The Act) Is Directed Against The Order Dated 16.06.2022 Passed By The Income Tax Appellate Tribunal “A” Bench Kolkata (The Tribunal) In It(Ss) A No. 24/Kol/2021 & Co 05/Kol/2022 Relating To Assessment Year 2011-12.

condonation of delay is allowed. This appeal has been filed by the revenue under Section 260A of the Income Tax Act (the Act) is directed against the order dated 16.06.2022 passed by the Income Tax Appellate Tribunal “A” Bench Kolkata (the Tribunal) in IT(SS) A No. 24/Kol/2021 and CO 05/Kol/2022 relating to assessment year 2011-12. 2 The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S BRIGHT COMMODEAL PRIVATE LIMITED

The appeal is dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das)

condonation of delay being IA No: GA/1/2025 is allowed. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order passed by the Learned Income Tax Appellate Tribunal, “A” - Bench, Kolkata (the Tribunal) in ITA No.96/Kol/2024 dated 24.06.2024 for the assessment year 2012-13. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S SOVA ISPAT LTD

In the result, the appeal filed by the revenue is dismissed and

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condonation of delay is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 19.08.2020 2 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in I.T.A. No.2067/Kol/2019 for the assessment year 2012-13. The respondent has raised the following substantial questions of law :- i) Whether

COMMISSIONER OF INCOME TAX, KOLKATA I, KOLKATA vs. CHLORIDE INTERNATIONAL LTD

The appeal stands dismissed on the ground of low tax effect

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 11Th May, 2022. Appearance : Ms. Smita Das De, Adv. ….For Appellant Ms. Nilanjana Banerjee Pal, Adv. …For Respondent The Court : We Have Heard Ms. Smita Das Dey, Learned Standing Counsel Appearing For The Appellant/Revenue & Ms. Nilanjana Banerjee Pal, Learned Advocate Appearing For The Respondent/Assessee. There Is A Delay In Filing The Appeal & This Application Being Ga/1/2011 (Old No. Ga/1658/2011) Has Been Filed For Condonation Of Delay. There Was A Condition Imposed By The Division Bench Of This Court On 17Th August, 2011 That The Appellant Shall Pay A Cost Of Rs.10,000/- To The Counsel For The Respondent. This Condition Has Not Been Complied With.

condonation of delay stands allowed. ITAT/154/2011 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 is directed against the order dated 31st October 2005 in ITA Nos. 436 & 474/Kol/2002 for the assessment year 1998-99. The revenue has raised the following substantial questions of law for consideration :- i) Whether, on the facts

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion