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.

delay in filing the appeal is condoned. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 24.11.2022 passed by the Income Tax Appellate Tribunal, Kolkata “A” Bench (the Tribunal) in ITA No. 398/Kol/2021 for the assessment year 2018-19. The revenue has raised the following substantial

PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-1, KOLKATA vs. CHEVIOT COMPANY LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

condone the delay of 68 days in filing the appeal. Accordingly, IA No.GA/1/2016 (Old No.GA/3451/2016) is allowed. ITAT/420/2016: 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 20th January, 2016 passed by the Income Tax Appellate Tribunal, Kolkata, “A” Bench, Kolkata

PRINCIPAL COMMISSIONER OF INCOME TAX ,KOLKATA - 2 vs. M/S MADHU JAYANTI INTERNATIONAL LTD.

The appeal stands disposed of with liberty to the Revenue to

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 : Ms. Sucharita Biswas, Adv. … For The Appellant Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. … For The Respondent/Assessee Re: Ia No:Ga/1/2017 (Old No. Ga/3330/2017) In Itat/337/2017 The Court : This Application Has Been Filed To Condone The Delay In Preferring The Appeal.

delay in filing the appeal is condoned and the petition stands allowed. RE: IA NO:GA/2/2017 (OLD NO. GA/3331/2017) in ITAT/337/2017 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 03.08.2016 passed by the Income Tax Appellate Tribunal, Kolkata “C” Bench, Kolkata

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -2, KOLKATA vs. M/S. HIMADRI SPECIALITY CHEMICALS LTD

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

condonation of delay (IA No.GA/1/2022) is 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 3rd January, 2020 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in ITA No.1351/Kol/2019 for the assessment year 2012-13. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA vs. M/S JJ EXPORTS PVT. LTD

The appeal stands disposed of on the ground that the company has been wound up and

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 5, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Ms. Swapna Das, Adv. Mr. Siddhertha Das, Adv. …For Respondent Ga/1/2018(Ga/554/2018) The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel Appearing For The Appellant & Ms. Swapna Das & Mr. Siddhertha Das, Learned Advocates For The Respondent. There Is A Delay Of 127 Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Application & We Find Sufficient Cause Has Not Been Shown To Prefer The Appeal Within The Period Of Limitation. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

delay in filing the appeal is condoned. 2 ITAT/54/2018 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 12th May, 2017 passed by the Income Tax Appellate Tribunal “C” Bench Kolkata in I.T.A. No. 201/Kol./2012 for the assessment years 2007-08. The revenue