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

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

Section 260A has substantially contributed to the delay in filing the appeals in several cases. We came to understand that in the other States in the matter of filing appeals by the Income Tax Department a separate machinery, has been created in the Income Tax Department, however, in the State of West Bengal it appears that the appeals are filed

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 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

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

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

condonation of delay is allowed and disposed of. ITAT 177 of 2021 This appeal by the revenue filed under Section 260A

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

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL KOLKATA 2 vs. DEEP HOLDING PVT LTD

In the result, the appeal is dismissed

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

260A of the Act where we are required to answer the substantial questions of law arising for consideration, we exercise our discretion and condone the delay. The condone delay application [GA/1/2024] is allowed. The short question involved in this appeal is whether the Principal Commissioner of Income Tax (PCIT) could have exercised his jurisdiction under Section

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

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

Section 260A of the Income Tax Act, is directed against the order dated 21st May, 2004 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA No. 1239/Kol/2003 and ITA No.1180/Kol/2003 for the assessment year 1998-99. The appeal was admitted on 28th November, 2011 on the following substantial questions of law: 2 (i) Whether

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S BROLLY DEALCOM LLP

Accordingly, the appeal (ITAT/48/2021) stands dismissed

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

condonation of delay (IA No.GA/1/2021) is allowed. Re: ITAT/48/2021: This appeal filed by the revenue under Section 260A of the Income

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. ABA EARTHLINE COMMUNICATIONS LTD

In the result, the appeal is allowed

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

condonation of delay is allowed. ITAT/111/2021 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity

COMMISSIONER OF INCOME TAX, KOLKATA - 3, KOLKATA vs. M/S. SNOWTEX UDYOG LTD.

The appeal is dismissed on the ground of low

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

delay in filing the appeal is condoned. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity

PRINCIPAL COMM OF INCOME TAX 2, KOLKATA vs. M/S USHA MARTIN TELEMATICS LIMITED

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 21St July, 2022. Appearance :- Mr. Om Narayan Rai, Adv. Mr. Prithu Dudhoria, Adv. ….For Appellant. Mr. Nilanjana Banerjee Pal, Adv. …..For Respondent

condonation of delay is allowed. ITAT/409/2017 This appeal filed under Section 260A of the Income Tax Act 1961 (the Act for brevity

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

AKHILESH SINGH vs. INCOME TAX OFFICER WARD 13/4 KOLKATA

Bench: HON'BLE JUSTICE DEBANGSU BASAK,HON'BLE JUSTICE MD. SHABBAR RASHIDI

Section 260A of the Income Tax Act, 1961 is at the behest of the assessee and directed against the order dated June 12, 2025 passed by the Income Tax Appellate Tribunal, SMC Bench, Kolkata in ITA/2216/Kol/2024 relating to the assessment year 2017-2018. The learned Advocate appearing for the appellant submits that, the appellant is an individual assessee. The appellant

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ARMAN ADVISORY PVT LTD

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 : Mr. Vipul Kundulia, Adv. Mr. Amit Sharma, Adv. ..For Appellant. Mr. Soumitra Chowdhury, Adv. Mr. Avra Mazumder, Adv. Mr. Samrat Das, Adv. …For Respondent. The Court: It Appears That There Is A Delay Of 342 Days In Filing The Appeal. We Have Heard Mr. Vipul Kundalia, Mr. Amit Sharma, Learned Counsel Appearing For The Appellant & Mr. Saumitra Chowdhury, Mr. Avra Mazumder, Learned Advocates Appearing For The Respondent. We Are Satisfied With The Reasons Given In The Affidavit Filed With The Condone Delay Petition & The Delay Is Condoned. This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, (The Act) Is Directed Against The Order Dated 11.03.2022 Passed By The Income Tax Appellate Tribunal “A” Bench Kolkata (The Tribunal) In Ita No.

delay is condoned. This appeal filed by the revenue under Section 260A of the Income Tax Act, (the Act) is directed

PR. CIT CENTRAL 1 KOLKATA vs. SIDHANT GUPTA

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

Bench: :

condonation of delay is allowed. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity

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: :

condonation of delay is allowed. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity

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: :

condonation of delay is allowed. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. CANTON VINIMAY PVT LTD(NOW M/S. LUCKY HOLDINGS PVT LTD)

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

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing