OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT,CIR-8, KOLKATA. , KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

253 ITR 749) that corporate assessee being a juristic person, it cannot have any personal expenditure and when in the past maintenance expenses of Guest House was considered for the purpose of business, the expenditure amounting to Rs.2,980,183 incurred for maintenance of the Guest House 4 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels

DCIT, CIR-8, KOLKATA ,KOLKATA vs. OBEROI HOTELS PVT. LTD. , KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

253 ITR 749) that corporate assessee being a juristic person, it cannot have any personal expenditure and when in the past maintenance expenses of Guest House was considered for the purpose of business, the expenditure amounting to Rs.2,980,183 incurred for maintenance of the Guest House 4 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels

SRI SNEHASISH BHAUMIK,KOLKATA vs. PCIT-17, KOLKATA

In the result, the appeal of the assessee is allowed

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression \"sufficient cause\" employed in this Section has also been used identically in sub-Section 3 of Section

MITUL PRAVINCHANDRA MALANI, ,KOLKATA vs. ACIT, CIR. 33, KOLKATA

In the result, the appeal of the assessee is partly allowed while the penalty of ₹9,560/- imposed is hereby cancelled

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2014-15

gains earned during the financial year under consideration. Penalty proceedings were also initiated. 6. The assessee did not contest the addition. The assessee had furnished a reply before the Ld. AO that no appeal had been preferred against the disallowance of loss only to avoid litigation, which is time-consuming and because of the smallness of the case

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

capital and share premium received by the assessee during the year under consideration. 3. Being aggrieved by the said order of the Assessing Officer, the assessee preferred appeal before the CIT(A), however, the ld. CIT(A) vide impugned order dated 08.09.2020 has deleted the additions so made by the Assessing Officer. 4. Being aggrieved by the said order

MICRO CAPITALS PVT. LTD. ,THANE vs. DCIT,C.C-4(3),KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg, J & Dr. Manish Borad

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

SATYANARAYAN HOLDINGS PVT. LTD.,KOLKATA vs. ITO, WARD-5(2), KOLKATA

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.444/Kol/2024 Assessment Year: 2012-13

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

KALYANI KOLEY,HOWRAH vs. CIT(A), KOLKATA

Appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

253(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for preferring the appeal expired on December 31, 2023. Нowever, the said appeal is being filed on January 27, 2025. As such, there has been a delay of 394 days in preferring the said appeal. 2. Your petitioner is a 65 year old widow

GULMOHAR DISTRIBUTORS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-9(2), KOLKATA

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2009-10

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a ‘sufficient cause’ for not presenting it within that period. Similarly, the phrase ‘sufficient cause’ has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction

SHRI VANILA VINIMAY PVT. LTD.,KOLKATA vs. ITO, WARD-1(3), KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 230/Kol/2022 Assessment Year: 2008-2009 Shri Vanila Vinimay Pvt. Limited,............Appellant C/O. S.L. Poddar & Company, E-3A, Kanti Chandra Road, Bani Park, Jaipur, Rajasthan-302016 [Pan: Aaccv4577A] -Vs.- Income Tax Officer,................................Respondent Ward-1(3), Kolkata Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Sudipta Guha, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 07, 2023 Date Of Pronouncing The Order : February 10, 2023 O R D E R Per Rajpal Yadav, Vice-(Kz):- The Assessee Is In Appeal Before The Tribunal Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-19, Kolkata Dated 10.01.2018 Passed For Assessment Year 2008- 09. 2. The Registry Has Pointed Out That The Appeal Is Time-Barred By 1516 Days. Before Adverting To The Application For Condonation Of Delay, We Deem It Appropriate To Make Reference Of Certain Facts. 1 Assessment Year: 2008-2009 Shri Vanila Vinimay Pvt. Limited

capital by issue of 2,50,770 no. of shares to twenty-seven applicants with face value Rs.10/- and premium of Rs.490/-. The ld. Assessing Officer has issued a notice on 02.12.2013 under section 142(1), but it remained un-complied with. He again issued notice on 16.12.2013. Nobody attended before the ld. Assessing Officer. The ld. Assessing Officer thereafter

BABA IRON INDUSTRIES PVT. LTD. ,KOLKATA vs. ITO,WARD-9(1), KOLKATA., KOLKATA

Bench: Sri Rajpal Yadav & Dr. Manish Borad

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub- Page 2 of 13 I.T.A

SHYAM GREENFIELD DEVELOPER PRIVATE LIMITED,KOLKATA vs. ITO, WARD 2(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. Admittedly, there is a delay of 88 days in filing of appeal against the order passed u/s 250 of the Act. In this connection, it is submitted that the concerned person in-charge of the income-tax matter

B P PODDAR HOSPITAL & MEDICAL RESEARCH LTD.,KOLKATA vs. ACIT, CIR. 5(2), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 714/Kol/2024 Assessment Year: 2016-2017 B.P. Poddar Hospital & Medical Research Ltd.,…………………………………………Appellant 18, Rabindra Sarani, Poddar Court, 9Th Floor, Kolkata-700001 [Pan:Aaccb1618G] -Vs.- Assistant Commissioner Of Income Tax,…..Respondent Circle-5(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Rajeeva Kumar, Advocate, Appeared On Behalf Of The Assessee Shri A.K. Meena, Addl. Cit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 01, 2024 Date Of Pronouncing The Order: July 02, 2024 O R D E R

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

KANOI TEA PRIVATE LIMITED,KOLKATA vs. P.C.I.T. - 2, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in this Section has also been used identically in sub-Section 3 of Section

DEEPAK SWITCH GEARS PVT. LTD. ,KOLKATA vs. PCIT, ASANSOL, ASANSOL

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd….…......................…...……………....Appellant 48/6, Suman Villa, 2Nd Floor, 155, Jessore Road, Kolkata-700055. [Pan: Aabcd1131H] Vs. Pcit, Asansol….....….........................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 08, 2024 Date Of Pronouncing The Order : May 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Revision Order Dated 30.12.2022 Of The Principal Commissioner Of Income Tax, Kolkata [Hereinafter Referred To As ‘Pr. Cit’] Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Agitated Against The Action Of The Pr. Cit In Exercising His Revision Jurisdiction U/S 263 Of The Act & Thereby Directing The Assessing Officer To Frame The Assessment Afresh. 2. The Registry Has Pointed Out That The Appeal Is Time-Barred By 158 Days. A Separate Application Of Condonation Of Delay Has Been Filed, Wherein, It Has Been Pleaded That After Receipt Of The Impugned Order Of The Pr. Cit, The Assessee, Through Its Director, Shri Deep Kishan Saraf, Immediately Approached One Shri Pawan Kumar Agarwal, Chartered

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in subsection 3 of section 249 of Income

BIRENDRANATH SAMANTA,BURDWAN vs. ACIT, CIR-2, BURDWAN, BURDWAN

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 227/Kol/2023 Assessment Year: 2015-16 Birendra Nath Samanta Assistant Commissioner Of Anandapally, Sripally Vs Income Tax, Cirlce-2, Burdwan Burdwan - 713103 [Pan : Akaps8240C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate & Ms. Puja Somani, C.A. Revenue By : Shri Vijay Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 12/05/2022 For The Assessment Year 2015-16. 2. The Registry Has Pointed Out That There Is A Delay Of 253 Days In Filing Of This Appeal. In The Condonation Application, The Assessee Stated That An Affidavit & An Application Has Been Filed Wherein It Has Been Submitted That The Impugned Order Was Passed On 12/05/2022 By The National Faceless Appeal Centre (Nfac), Delhi, Dismissing The Assessee’S Appeal Ex-Parte. The Said Appellate Order Was Sent Through E- Mail At Debudan1975@Gmail.Com, Which Belonged To Shri Debabrata Dan, A Resident Of Burdwan & Looking After The Income Tax Matters

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in this Section has also been used identically in sub-Section 3 of Section

M/S. GOLDLINE DEALERS PVT. LTD., ,KOLKATA vs. ITO, WARD - 9(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub- section 3 of section

COMMERCIAL HOUSE PVT. LTD.,,KOLKATA vs. ITO, WARD - 6(1), KOLKATA

The appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rakesh Mishra

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub- section 3 of section