M/S. V2 RETAIL LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), UNDER CIT-IV,KOL

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

condonation of delay is allowed. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity) is directed against the order dated 01.06.2016 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA No. 2413/Kol/2013 for the assessment year 2009-2010. The assessee has raised the following substantial question

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S STEEL AUTHORITY OF INDIA EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD

In the result, the appeals filed by the revenue are dismissed and the

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.

Delay in filing the appeal is condoned. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the common order dated 18th April, 2022 passed by the Income Tax Appellate Tribunal, `B’ Bench, Kolkata in I.T.A No. 426 to 428/Kol/2020 and 268 to 269/Kol/2021 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S STEEL AUTHORITY OF INDIA EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD

In the result, the appeals filed by the revenue are dismissed and the

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.

Delay in filing the appeal is condoned. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the common order dated 18th April, 2022 passed by the Income Tax Appellate Tribunal, `B’ Bench, Kolkata in I.T.A No. 426 to 428/Kol/2020 and 268 to 269/Kol/2021 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ORCHID GRIHA NIRMAN PVT LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated January 31, 2022. [Via Video Conference] Appearance : Mr. P.K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. ..For The Respondent The Court :- We Have Heard Mr. P.K. Bhowmick, Learned Standing Counsel For The Appellant/Revenue Duly Assisted By Mr. Asok

condonation of delay is disposed of. ITAT/108/2021 This appeal filed by the revenue under Section 263A of the Income Tax Act, (the Act) is directed against the order of the Income Tax Appellate Tribunal “C” Bench Kolkata (Tribunal) dated 26th September, 2018 in ITAT/569/Kol/2015 for the assessment year 2006-07. The revenue has raised the following substantial questions

Principal Commissioner Income Tax Central 2 Kolkata vs. Alert Consultants and Credit Private Limited

Bench: This Court, As Outlined In Circular No. 9/2024 Dated 17Th September 2024.

condoning the delay, when the Revenue has explained that there was “sufficient cause” for such delay before the Hon'ble ITAT. The Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji (1987) 1987 taxmann.com 1072 (SC)? (d) Whether in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SEVEN STAR STEELS LTD

Appeal stands dismissed and the

Bench: :

condonation of delay being IA No: GA/1/2025 is allowed. This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 5.3.2024 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) in I.T.(SS)A No. 118/Kol/2023, C.O. No.15/Kol/2023 for the assessment year 2015-16. The revenue

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 is required to be made

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA vs. PAHARPUR PRAGNYA TECH PARK PVT. LTD.

Accordingly, the appeal filed by the revenue is dismissed and the

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

condone the delay in filing this appeal. The application, IA NO.GA/1/2017 [OLD No:GA/1771/2017] stands disposed of accordingly. RE: ITAT/201/2017 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961, (the Act, in brevity) is directed against the order dated 27.7.2016 passed by the Income Tax Appellate Tribunal, “B” Bench, Hyderabad (Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA vs. VIVEK MUNDRA

In the result, the connected application for stay IA

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

condonation of delay (IA No.GA/1/2018 (old No.GA/593/2018) is allowed. 2 Re: ITAT/59/2018: This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the order dated 2nd June, 2017 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (the ‘Tribunal’ in short) ITA No.2171/Kol/2014

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 2 KOLKATA vs. M/S KESORAM INDUSTRIES LTD

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

condonation of delay being IA No.GA/1/2022 is allowed. This appeal filed under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is against the order dated 21st October, 2020 passed by the Income Tax Appellate Tribunal, ‘Virtual Court-A’ Bench, Kolkata (Tribunal) in ITA Nos.1195 & 1776/Kol/2019 for the assessment year 2011-12. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. DUNLOP INDIA LTD

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

delay in filing this appeal is condoned. The application, IA NO.GA/1/2021 stands disposed of accordingly. RE: ITAT/170/2021 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961, (the Act, in brevity) is directed against the order dated 31.7.2019 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (Tribunal) in ITA Nos.621

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

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

condoned the delay in filing the appeal. GA No. 01 of 2020 is allowed. 3. This appeal filed by the revenue under Section 260A of the Act is directed against the order passed by the Income Tax Appellate Tribunal “B” Bench Kolkata (Tribunal), dated 20.07.2018 in ITA No. 1907/Kol/2016 for the assessment year 2001-2002. ITAT

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

COMMISSIONER OF INCOME TAX KOL-IV , KOLKATA vs. M/S PHILIPS INDIA LTD .

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 11Th May, 2022. Appearance : Mr. Prithu Dudheria, Adv. ….For Appellant Mr. A.K. De, Adv. …For Respondent The Court : This Appeal By The Revenue Is Directed Against The Order Dated 27Th January, 2006 Passed By The Income Tax Appellate Tribunal “A” Bench, Kolkata In Ita No.1746(Cal) Of 1998 For The Assessment Year 1995- 96. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration : A) Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Directing The Assessing

business income and not as income from other sources and explanation (baa) below sub-section 4B of Section 80HHC is not attracted. b) Whether on the facts and in the circumstances of the case the Learned Tribunal was justified in law in allowing the claim off the assessee to enhance the profit derived by the assessee on export of goods

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. AMBUJA CEMENT EASTERN LIMITED

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

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

condonation of delay being IA No. GA/1/2017 (Old No. GA/3676/2017) is allowed. Re : ITAT/376/2017 This appeal by the revenue filed under Section 260A of the Income Tax Act 1961 (the Act) is directed against the order dated 16th November, 2011 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA/2109/Kol/2013 for the assessment year 2005-06. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. RITIN LAKHMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

delay in filing the appeal is condoned. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the orders passed by the Income Tax Appellate Tribunal in various assessment years. The details of the appeal numbers, case number before the learned Tribunal and the assessment year under consideration

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. PRAVASH KUMAR LAKMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

delay in filing the appeal is condoned. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the orders passed by the Income Tax Appellate Tribunal in various assessment years. The details of the appeal numbers, case number before the learned Tribunal and the assessment year under consideration