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

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

17 months remains unexplained. We can take judicial notice of the fact that invariably, appeals filed by the revenue before this Court are grossly delayed. In certain cases when the assessee do not seriously raise objection to the delay in filing the appeal, we have exercised discretion and condoned the delay. However, in cases where the assessee raised objection

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 :

Section 119(2)(b) by which the powers delegated to the Principal Chief 3 Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent year. Applying the said circular the learned Tribunal affirmed the order passed

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

condoned. The Review application being RVW 2 of 2022 be heard on merits. 10. The office is directed to register the review application. 11. CAN 1 of 2025 is accordingly disposed of. RVW 2 of 2022 1. The present review application arises out of the judgment dated 19.08.2019 passed in WP.CT 153 of 2019 The review has been assigned

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 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 OF INCOME TAX CENTRAL - 1 KOLKATA vs. SHRI SANJAY DHINGRA

In the result, the appeals are allowed and the order passed by the learned

Bench: :

17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/21/2021 IA No: GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SHRI SANJAY DHINGRA ITAT/20/2021 IA No: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SIDHANT GUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date

PR. CIT CENTRAL 1 KOLKATA vs. SIDHANT GUPTA

In the result, the appeals are allowed and the order passed by the learned

Bench: :

17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/21/2021 IA No: GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SHRI SANJAY DHINGRA ITAT/20/2021 IA No: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SIDHANT GUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date

PRINCIPAL COMMISSIONER OF INCOME TAX-4,KOLKATA vs. M/S. TANTIA CONSTRUCTION LTD

In the result, the appeals are allowed and the order passed by the learned

Bench: :

17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/21/2021 IA No: GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SHRI SANJAY DHINGRA ITAT/20/2021 IA No: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SIDHANT GUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date

PRINCIPAL COMMISSIONER OF INCOME TAX-1 KOLKATA vs. M/S EXIDE INDUSTRIES LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 14, 2022. [Via Video Conference] Appearance : Mr. S.N. Dutta, Adv. … For The Appellant Mr. Abhratosh Majumdar, Sr. Adv. Ms. Nilanjana Banerjee Pal, Adv. … For The Respondent The Court : We Have Heard Mr. S.N. Dutta, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. Abhratosh Majumdar, Learned Senior Counsel, Duly Assisted By Ms. Nilanjana Banerjee Pal, Learned Counsel For The Respondent/Assessee.

17 & 18 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA NO.GA/2/2021 In ITAT/45/2021 PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA VS. M/S. EXIDE INDUSTRIES LTD. IA NO.GA/1/2021 In ITAT/45/2021 PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA VS. M/S. EXIDE INDUSTRIES LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S GANESH REALTY AND MALL DEVELOPMENT PVT LTD

Accordingly, the appeal fails and the same stands dismissed

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

condonation of delay being IA No.GA/1/2021 is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed challenging the order dated 22nd July, 2019 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the ‘Tribunal’ in short) in ITA No.1621/Kol/2017 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

COMMISSIONER OF INCOME TAX (CENTRAL)-III, KOLKATA vs. GURU NANAK EDUCATIONAL TRUST

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

17, 2022. T.S. SIVAGNANAM, J. : This application has been filed to condone the delay of 42 days in filing the instant appeal. Heard Mr. Radha Mohan Roy, learned senior standing counsel appearing for the appellant and Mr. Khaitan, learned senior counsel appearing for the respondent/assessee. We are satisfied with the reasons assigned in the affidavit filed in support

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

17,57,625/- is treated as 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

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

PRINCIPAL COMMISSIONER OF INCOME TAX ,KOLKATA -12 ,KOLKATA vs. SRI RAGHU NANDAN MODI

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance : Mr. Prithu Dudhoria, Adv… For The Appellant. Mr. Sohom Sen, Adv. ….For Respondent. Ga/1/2018 The Court : There Is A Delay Of 124 Days In Filing The Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & Find That Sufficient Cause Has Been Shown For Not Having Preferred The Appeal Within The Time. Hence, The Delay Is Condoned. The Application Is Allowed.

delay is condoned. The application is allowed. ITAT/175/2018 We have heard Mr. Prithu Dudhoria, learned standing Counsel for the appellant and Mr. Sohom Sen, learned Advocate for the respondent. 2 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 11th August, 2017 passed by the Income

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

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

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Bivas Pattanayak Date : September 25, 2024. Appearance : Mr. Vipul Kundulia, Adv. Mr. Amit Sharma, Adv. …For Appellant.

condone the delay in filing the appeal. This appeal filed by the revenue under section 260A of the Income Tax Act is directed against the order dated 29.5.2020 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata in ITA No.2520/Kol/2018 for the assessment year 2010-11, the revenue has raised the following substantial questions of law for consideration

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

CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Delay condoned. In view of the judgment of this Court in 'Ananda Social And Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question