M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(4),KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

B of the Income-tax Act; a person is required to deduct tax on certain specified payments at the specified rates if the payment exceeds specified threshold. In case of non- deduction of tax in accordance with the provisions of this Chapter, he is deemed to be an assessee in default under section 201(1) in respect of the amount

M/S COAL INDIA LTD.,KOLKATA vs. DCIT, CIR-5(1), , KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

149 taxmann.com 181 (Calcutta) f. Maruti Udyog Ltd. v. DCIT (2005) 92 ITD 119 (Del) (A. Y. 1999- 2000) g. Jindal Saw Pipes Ltd. [2008] 118 TTJ 228 (Delhi) h. ACIT v. Eicher Ltd. [(2006) 101 TTJ 369 (Del)] i. Impulse (India) (P) Ltd v. ACIT[(2008) 22 SOT 368 (Del)] 7.7 It is also submitted that no disallowance

SHRI DEEPAK KUMAR RUIA,KOLKATA vs. DCIT, CIR. 32(1), KOLKATA

In the result, the appeal is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

B) Government of India Ministry of Finance Central Board of Direct Taxes (CBDT) New Delhi,Dated: 11th March, 2016 Office Memorandum Sub: Non-deposit of tax deducted at source by the deductor- Recover}' of demand against the deductee assessee. Vide letter of even number dated 01.06.2015, the Board had issued directions to the field officers that in case

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

TDS was availed and based upon the confirmation from the bank, which was pending at the time of assessment and which must have been received by now, and after granting an opportunity of being heard to the assessee and after considering its submission, re-adjudicate this issue on the basis of facts and as per law. The assessee claims that

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

149/- at· the rate of 3.6% per annum. Accordingly the Ld. AO/TPO shall recomputed such interest income at the rate of 3.6% after giving credit for the income suo moto offered by the appellant in the return of income. Ground No. 6 is therefore partly allowed.” Mr. Shankar’s case during the course of hearing that the TPO’s order

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

149/- at· the rate of 3.6% per annum. Accordingly the Ld. AO/TPO shall recomputed such interest income at the rate of 3.6% after giving credit for the income suo moto offered by the appellant in the return of income. Ground No. 6 is therefore partly allowed.” Mr. Shankar’s case during the course of hearing that the TPO’s order

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

149/- at· the rate of 3.6% per annum. Accordingly the Ld. AO/TPO shall recomputed such interest income at the rate of 3.6% after giving credit for the income suo moto offered by the appellant in the return of income. Ground No. 6 is therefore partly allowed.” Mr. Shankar’s case during the course of hearing that the TPO’s order

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

TDS was availed and based upon the confirmation from the bank, which was pending at the time of assessment and which must have been received by now, and after granting an opportunity of being heard to the assessee and after considering its submission, re-adjudicate this issue on the basis of facts and as per law. The assessee claims that

DEEPAK BAJAJ,KOLKATA vs. I.T.O., WARD - 40(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2009-10 Deepak Bajaj Ito, Ward-40(1), Kolkata 77, S.P. Mukherjee Road, Gd. Vs. Floor, Kalighat, Kolkata- 700026. Pan: Aeepb 5525 K (Appellant) (Respondent) Present For: Appellant By : Shri Dilip Chatterjee, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 29.03.2023 Date Of Pronouncement : 21.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A)- 12, Kolkata Vide Order No. 40/Cit(A)-12/Kol/Ward-40(1)/2014-15 Dated 09.06.2016 Against The Assessment Order Passed U/S 143(1)/147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

B-Bench Kol, dated 31" March 2022 in ITA No-73/Kol/2020) vi. For that and under the facts and circumstances of the case and in law CIT(A)-12 Kol, while passing an order in absence of the appellate/assessee should have noted the fact whether the copy of "Reason to believe of escapement of income “ was duly served

SHRI PAWAN KUMAR RUIA. ,KOLKATA vs. DCIT,CIR- 30, KOLKATA. , KOLKATA

In the result, the appeal is allowed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1197/Kol/2023 Assessment Year: 2014-15 Shri Pawan Kumar Ruia…..…….…....…………….......…....………....Appellant 5, Sunny Park, Kolkata – 700019. [Pan: Acnpr3823K] Vs. Dcit, Circle-30, Kolkata.......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Sailen Samadder, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 30, 2024 Date Of Pronouncing The Order : September 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is Relating Non-Credits Of Tds Of Rs.95,80,949/- Out Of Total Tds Claim Of Rs.2,18,82,526/-. 3. The Brief Facts Of The Case Are That The Assessee Is An Individual & Derived Salary Income & Income From Other Sources. The Assessee Filed Its Return Of Income On 17.07.2014 Declaring A Total Income Of Rs.6,52,52,390/-. The Assessment Was Completed U/S 143(3) Vide Order Dated 17.12.2016 At A Total Income Of Rs.6,86,66,708/-. The Assessee

B) Government of India Ministry of Finance Central Board of Direct Taxes I.T.A. No.1197/Kol/2023 Assessment Year: 2014-15 Shri Pawan Kumar Ruia (CBDT) New Delhi,Dated: 11th March, 2016 Office Memorandum Sub: Non-deposit of tax deducted at source by the deductor- Recover}' of demand against the deductee assessee. Vide letter of even number dated 01.06.2015, the Board had issued

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. WELKIN TELECOM INFRA PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is partly allowed

Bench: Shri Rajpal Yadav (Vice President), Dr. Manish Borad (Accountant Member)

B) of the Act.'' 1. In the matter of Commissioner of Income Tax, Central II vs. M/s. R.E.I. Agro Ltd., reported in 120131 144 1TD (Kol) 141, the Hon'ble High Court of Calcutta has held that- "The Contribution towards provident fund, even if deposited beyond the stipulated period, is allowable by virtue of the amendment " 6.58 In view

VISHAL PACHISIA,KOLKATA vs. ITO,WD-44(1),KOLKATA, KOLKATA

In the result, the appeal is allowed

Bench: Sri Rajesh Kumar & Sonjoy Sarma

B) Government of India Ministry of Finance Central Board of Direct Taxes Page 3 of 7 I.T.A. No.: 764/KOL/2023 Assessment Year: 2016-17 Vishal Pachisia. (CBDT) New Delhi, Dated: 11th March, 2016 Office Memorandum Sub: Non-deposit of tax deducted at source by the deductor- Recover}' of demand against the deductee assessee. Vide letter of even number dated

ACIT, CIRCLE - 2(1), , KOLKATA vs. TCG URBAN INFRASTRUCTURE HOLDINGS PVT LTD.,, KOLKATA

Accordingly, the same is dismissed

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/

b. Payment to Niharika Bisserte for research work Rs. 2,25,000 c. Rent paid {or Mumbai Office Rs.12,06,482 d. Payment to studio Praxis for Architectural Consultancy fee Rs. 43,200 e. Brokerage paid to Knight Frank India Pvt. Ltd Rs. 3,24,000 f. Depreciation on fixed assets installed at Mumbai Office

WELKIN TELECOM INFRA PVT. LTD,KOLKATA vs. DCIT, CIR.11(1), KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri A. T. Varkey, Jm & Shri Rjesh Kumar, Am ]

B” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Rjesh Kumar, AM ] I.T.A. No. 12/Kol/2021 Assessment Year: 2014-15 Welkin Telecom Infra (Pvt.) Ltd., Vs. Deputy Commissioner of Income-tax, (PAN: AAJCS6622G) Circle-11(1), Kolkata Appellant Respondent Date of Hearing 25.02.2022 Date of Pronouncement 18.04.2022 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Smt. Ranu

JAI SALASAR BALAJI INDUSTRIES(P)LTD,KOLKATA vs. ACIT, KOLKATA

In the result, the appeal filed by the assessee is allowed as per the terms indicated above

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 440/Kol/2023 Assessment Year: 2018-19 Jai Salasar Balaji Industries (P) Ltd. Acit, Central Circle – 4(1), Kolkata 5, Bentinck Street Vs Kolkata - 700001 [Pan : Aaacj6970D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tulsiyan, Fca Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 20/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 25/08/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax (Central), Kolkata -2, (Hereinafter The “Ld. Pr. Cit”) Dt. 28/03/2023, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company Engaged In The Business Of Manufacturing & Trading Of Steel. E-Return Filed On 27/10/2018 Declaring Total Income At Nil For The Assessment Year 2018-19. Case Selected For Through Cass Followed By Issuance Of Notice U/S 143(2) & 142(1) Of The Act. Details Were Called For In Respect Of The Reason Of Scrutiny Selection. The Assessee Complied By Filing All The Relevant Details & The Same Were Duly Examined By The Assessing Officer & He Came To The Conclusion That The Assessee Was Entitled To The Claim Of Carry Forward Of Loss To 2

TDS by the assessee on some expenses and brought the same to tax as per the provisions of Income Tax Act. The ld. Pr. CIT further observed that the ld. AO failed to examine/verify the above mentioned issue referred in the showcause notice referred under section 263 of the Act and, therefore, the order of the AO is erroneous insofar

M/S. SALARPURIA PROPERTIES PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 1, KOLKATA, KOLKATA

In the result, assessee’s appeal in ITA No

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

1 to 4 is against the order of Ld. CIT(A) not adjudicating the issue of validity of assessment order passed by AO u/s 143(3) read with Section 153A of the Act on the ground that the assessment being unabated on the date of search and therefore ,AO has no jurisdiction to make additions without any incriminating material found

ITO, WD-3(2), SURI, BIRBHUM, BIRBHUM vs. SRI SWAPAN KUMAR CHAKRABORTY, BIRBHUM

In the result, appeal of revenue is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 725/Kol/2016 Assessment Years: 2010-11 Income-tax Officer, Wd-3(2), Suri, Vs. Shri Swapan Kumar Chakraborty Birbhum. (PAN: ADIPC2431J) Appellant Respondent Date of Hearing 05.09.2018 Date

JCIT(OSD), CIR-11(1), KOLAKATA, KOLKATA vs. M/S KRM INTERNATIONAL LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

149 and ₹97,06,971/-. Both parties are fair enough during the course of hearing that these two identical grounds raised in latter as many assessment year(s) are covered in assessee’s favour by our findings in preceding assessment year 2003-04 (supra). We therefore adopt judicial consistency to reject the Revenue’s said substantial grounds in these