PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SHRI MANOJ KUMAR DHUPELIA

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

delay condonation application. As per the aforesaid delay condonation application, the impugned order is dated 15.06.2020 which

PRINCIPAL COMMISSIONER OF INCOME TAX -1 KOLKATA vs. ASISH KUMAR GHOSH

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

condoning the delay. This is as a result of deeming fiction which is created by condoning the delay

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. ASISH KUMAR GHOSH

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

condoning the delay. This is as a result of deeming fiction which is created by condoning the delay

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. EVENT DEVELOPERS PVT LTD

Bench: The Hon’Ble High Court Circuit Bench At Port Blair On 09-01-2025 & Thereafter The File Was Processed For Approval From The Department For Preferring The Appeal.

condonation of delay in filing the appeal being CAN/1/2025 is dismissed. Since the application for condoning the delay

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S VISHNU DISTRIBUTORS PVT LIMITED

Bench: The Hon’Ble High Court Circuit Bench At Port Blair On 09-01-2025 & Thereafter The File Was Processed For Approval From The Department For Preferring The Appeal.

condonation of delay in filing the appeal being CAN/1/2025 is dismissed. Since the application for condoning the delay

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -1, KOLKATA vs. M/S. INDIAN ROADWAYS CORPORATION LTD.

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

condonation of delay of 184 days in preferring the said appeal. In 4 support of the said application

PRINCIPAL COMMISSIONER OF INCOME TAX ,CENTRAL -1 ,KOLKATA vs. RATAN KUMAR SOMANI

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

condone delay petition, the Memorandum of Appeal, Stay Petition and condone delay petition was ready on 31.10.2017 and received

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S INDIAN SUGAR MILLS ASSOCIATION

The appeal is dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : 10Th January, 2024. Appearance : Ms. Smita Das De, Adv. ..For Appellant The Court: We Have Heard Smita Das De, Learned Standing Counsel For Appellant Revenue. The Respondent Has Been Served & An Affidavit Of Service Has Been Filed But None Appears For The Respondent. There Is A Delay Of 44 Days In Filing The Appeal & We Have Perused The Condone Delay Petition & We Find Sufficient Causes Were Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961(The Act) Is Directed Against The Order Dated 25.5.2023 Passed By The Income Tax Appellate Tribunal B Bench, Kolkata (The Tribunal) In Ita/480/Kol/2022 For The Assessment Year 2018-19. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

delay of 44 days in filing the appeal and we have perused the condone delay petition and we find

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

condone the delay. Accordingly the delay in filing the appeal is condoned. The petition for condonation

M/S SHEO SHAKTI COKE INDUSTRIES vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 37, KOLKATA

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

condonation of delay under the provisions of Section 5 of the Limitation Act, 1963 (hereinafter referred to as the 1963 Act) for condoning

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

condone the delay. Accordingly, the delay is condoned. The petition for condonation of delay

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. Accordingly the delay is condoned. The application for condonation of delay

COMMISSIONER OF INCOME TAX, KOLKATA-XII, KOLKATA vs. MANOJ MURARKA

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

condonation of delay. The delay in preferring the appeal is 2428 days. The explanation given in the petition

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

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, leniently. At the same time, the appellate authority is not required to render the condonation

PRINCIPAL COMM OF INCOME TAX CENTRAL , KOLKATA 2 vs. M/S HOOGLY MILLS CO LTD

The appeal stands disposed of on the ground of low tax

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

condone delay 2 application and, therefore, we are exercising discretion to condone the delay. Accordingly, the delay

PRINCIPAL COMMISSIONER OF INCOME TAX (IT AND TP) KOLKATA vs. M/S DONGFANG ELECTRIC CORPORATION

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th December, 2021 Appearance :- Mr. Asok Bhowmick, Adv., Led By Mr. Smarajit Roychowdhury, Adv. … For Appellant Mr. Nageswar Rao, Adv. Mr. Avra Majumder, Adv. Sk. Md. Bilwal Hossain, Adv. … For Respondent

delay in filing the appeal is inordinate, unexplained and therefore, cannot be condoned. Thus, the application for condonation

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

Appeal stands dismissed and the

Bench: :

delay is condoned. The application for condonation of delay being IA No: GA/1/2025 is allowed. This