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 :-

delay having been condoned by the Court, the appeal should therefore be deemed to have been filed within the time allowed by law. Thus, by applying the deeming fiction to the facts of the case, we have to necessarily hold that the appeal filed by the revenue before this Court for all purposes should be treated to have been

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 :-

delay having been condoned by the Court, the appeal should therefore be deemed to have been filed within the time allowed by law. Thus, by applying the deeming fiction to the facts of the case, we have to necessarily hold that the appeal filed by the revenue before this Court for all purposes should be treated to have been

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

condonation of delay is allowed. Re.: ITAT No.10 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 2nd June, 2017 passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Kolkata in ITA No. 423/Kol/2014 for the assessment year 2009-10. The revenue

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 5 KOLKATA vs. SHYAM KUMAR AND SONS HUF

Bench: :

exempt limit shall not apply to cases of LTCG/STCG involving penny stocks. 2 In the case of Principal Commissioner of Income Tax-15, Kolkata Vs. Dinesh Kumar Bansal (HUF) dated 25.03.2022 in ITAT No. 31 OF 2020, the Court has elaborately considered an identical issue with regard to condonation of delay

PRINCIPAL COMMISSIONER OF INCOME TAX 13 KOLKATA vs. PREMLATA AGARWAL

Bench: :

exempt limit shall not apply to cases of LTCG/STCG involving penny stocks. 2 In the case of Principal Commissioner of Income Tax-15, Kolkata Vs. Dinesh Kumar Bansal (HUF) dated 25.03.2022 in ITAT No. 31 OF 2020, the Court has elaborately considered an identical issue with regard to condonation of delay

COMM OF INCOME TAX (EXEMPTION), KOLKATA vs. ST JOHN DIOCESAN GIRLS HIGHER SECONDARY SCHOOL

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/1/2017 (old No.GA/3784/2017) is allowed. 2 Re: ITAT/408/2017: 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.1079/Kol/2013

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. ASHOK KUMAR REDH HUF

The appeal is allowed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 05, 2022. Appearance :- Mr. Tilak Mitra, Adv. ….For Appellant.

condonation of delay being GA 1 of 2022 stands allowed. 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 “SMC” Bench, Kolkata in I.T.A No.2331 and (Kol) of 2018 (Tribunal) for the assessment year

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

Bench: :

exempt limit shall not apply to cases of LTCG/STCG involving penny stocks. In the case of Principal Commissioner of Income Tax-15, Kolkata Vs. Dinesh Kumar Bansal (HUF) dated 25.03.2022 in ITAT No. 31 OF 2020, the Court has elaborately considered an identical issue with regard to condonation of delay

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. INDIAN EX SERVICES LEAGUE WEST BENGAL

Accordingly, the appeal fails and dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 29Th September, 2023 Appearance : Mr.Amit Sharma, Adv. Mr. Soumen Bhattacharjee, Adv. …For Appellant. Mr. Prabir Bhowmik, Adv. Mr. Asok Bhowmik, Adv. Mr. Bharat Ch. Simai, Adv. …For Respondent.

exemption as claimed in the ITR filed for the Assessment Year 2018- 19 by the assessee despite the fact that there was a delay in filing Form 10B of the Act? C. Whether the Learned Tribunal has committed substantial error in law has in allowing the appeal of the assessee by holding that CIT(A) has power to condone

PRINCIPAL COMMISSIONER OF INCOME TAX, ASANSOL vs. SRI TUSHAR KANTI BANERJEE

The appeal is dismissed

Bench: The Tribunal. There Is A Delay Of 223 Days In Filing This Appeal. We Are Satisfied With The Reasons Given In The Affidavit Filed In Support Of The Condone Delay Petition And, Accordingly, We Condone The Delay In Filing The Appeal.

condone the delay in filing the appeal. 2 The application, IA NO:GA/1/2019 [OLD NO:GA/2655/2019] stands disposed of accordingly. RE: ITAT/181/2019 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961, (the Act, in brevity) is directed against the order passed by the Income Tax Appellate Tribunal, “D” Bench, Kolkata (Tribunal) dated

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. KHAITAN FOUNDATION

In the result, the connected application for stay IA

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

EXEMPTION), KOLKATA -Versus- KHAITAN FOUNDATION Appearance: Mr. Prithu Dudheria, Adv. ...for the appellant. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 12th April, 2022. The Court : We have heard Mr. Prithu Dudheria, learned standing counsel appearing for the appellant/revenue. There is a delay of 36 days in filing the appeal. We have perused

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. MINTU DAS

Accordingly, the stay petition (GA/2/2025) is also dismissed

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

delay is condoned. IA NO:GA/1/2025 is allowed. Learned Advocate appearing for the appellant has suggested the following substantial questions of law for consideration: “a) WHETHER in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law in 2 quashing the assessment order passed u/s 143(3) of the Income

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

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 COMM OF INCOME TAX 4, KOLKATA vs. SRI SANDIP GOSWAMI

The appeal stands disposed of on the ground

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 23, 2021. [Via Video Conference] Appearance : Mr. Radha Mohan Roy, Adv. … For The Appellant Re: Ia No:Ga/1/2017 (Old No. Ga/1842/2017) In Itat/215/2017 The Court : This Application Has Been Filed To Condone The Delay In Preferring The Appeal. We Have Heard Mr. Radha Mohan Roy, Learned Standing Counsel Appearing For The Appellant/Revenue. There Is A Delay Of 21

delay in filing the appeal is condoned. RE: IA NO:GA/2/2017 (OLD NO. GA/1843/2017) in ITAT/215/2017 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 18.11.2016 passed by the Income Tax Appellate Tribunal, Kolkata “C” Bench, Kolkata in ITA No.71/KOL/2014 for the Assessment Year

PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

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 stands disposed of. ITAT No. 96 of 2021 4. This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961, (the Act for brevity) is directed against the order dated 15th January, 2020 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) in ITA No. 707/Kol/2019 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX-15 vs. SMT. ANITA DIGGA

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/1/2020 (Old No.GA/1039/2020) is allowed. 2 Re: ITAT/30/2020: 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 27th June, 2019 passed by the Income Tax Appellate Tribunal, “SMC” Bench, Kolkata (the ‘Tribunal’ in short) ITA No.2524/Kol/2018