M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

SALARPURIA PROPERTIES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(2), KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee is that the return of income for AY 2012- 13 was filed by the assessee and also revised return of income filed showing total income at Rs. 32,94,95,864/-. The case was selected for scrutiny and accordingly notice u/s 143(2) and notice

NANDILAL RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

search and seizure operation or thereafter. 2.3. Notice u/s 153A of the Act was issued on 4.2.2013 and the return in response to such notice was filed by the assessee on 21.3.2013 showing the original returned income of Rs. 11,13,87,024/-. The assessment was completed on 6.3.2014 u/s 143(3) / 153A/153D of the Act determining total income

MUKUND RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

search and seizure operation or thereafter. 2.3. Notice u/s 153A of the Act was issued on 4.2.2013 and the return in response to such notice was filed by the assessee on 21.3.2013 showing the original returned income of Rs. 11,13,87,024/-. The assessment was completed on 6.3.2014 u/s 143(3) / 153A/153D of the Act determining total income

POONAM MOHTA,KOLKATA vs. ACIT, C.C-1(1), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Bench raising the following grounds of appeal: “1) That under the facts and circumstances of the case the Id CIT(A) erred in confirming the action of the Ld. AO in imposition of penalty amounting

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. SHRI MURARILAL AGARWAL, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI SANJAY DHINGRA, NEW DELHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI SIDHANT GUPTA, NEW DELHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. KAMALESH AGARWAL, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. DILIP KUMAR MODI, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

PRABHA VINIMAY (P) LTD.,KOLKATA vs. CPC, BENGALURU

The appeal is Dismissed

Bench: Sri S. S. Godara] आयकर अपीलसं./I.T.A No.2471/Kol/2019 ("नधा"रण वष" / Assessment Year: 2013-14) Prabha Vinimay(P) Ltd. Vs. Cpc, Bengaluru C/O Subash Agarwal & Associates, Adocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata- 700069. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp5537B (Appellant) .. (Respondent)

condonation of delay. Whenever there is a delay in filing of appeal the appellant is legally bound to explain the circumstances in which such delay has happened and explanation should be for each date. In this case there is a delay of 1646 days and the reasons that there was a search and seizure

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. M/S. RASHMI CEMENT LTD., , KOLKATA

Appeal is dismissed

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.1606/Kol/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Dcit, Central Circle-2(2), Vs. Rashmi Cement Ltd. Kolkata 39, Shakespeare Sarani, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr 4343 R (Appellant) .. (Respondent) Appellant By : Shri Radhey Shyam, Cit-Dr Respondent By : Shri A. K. Tulsiyan, Fca सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2019 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax(A)-20, Kolkata Dated 13.04.2017 Passed In Case No.1119/Cc2(2)/Cit(A)/15-16 Reversing Assessing Officer’S Action Imposing Penalty Of Rs.3,09,69,700/- In His Order Dated 30.09.2015 U/S 271Aab Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. We Notice At The Time Of Hearing That This Revenue’S Appeal Suffers From Four Days Delay In Filing. It Filed Condonation Petition 06.07.2017 Describing Reasons Thereof To Various Procedural Formalities At Departmental Level. Learned Counsel Representing Assessee Is Very Fair In Not Disputing The Said Solemn Averments. We Therefore Condone The Impugned Four Days Delay In Filing Of Revenue’S Instant Appeal As Neither Intentional Nor Deliberate.

condone the impugned four days delay in filing of Revenue’s instant appeal as neither intentional nor deliberate. I.T.A Nos.1606/Kol/2017 Assessment Year: 2013-14 Rashmi Cement Ltd. 3. We proceed further to notice that the CIT(A)’s detailed discussion deleting the impugned penalty reads as follows: “6. I have considered the findings given by the A.O in the penalty

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJA SHELTERS PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Dcit, Central Circle-4(3), Kolkata..……………… …………….……….……Appellant Vs. Raja Shelters Pvt. Ltd…………...………………………….......……...…..…..Respondent 25A, S P Mukherjee Road, Kol-700025. [Pan: Aadcr5073Q] Appearances By: Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : December 02, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 28.04.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2012–13. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 27 Days. The Revenue Has Filed A Petition For Condonation Of The Delay. After Considering The Reasons Cited In The Petition For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case are that the assessee filed ITR u/s 139 of the Act 11.08.2012 declaring income of Rs. 3,417/-. The case was taken up for scrutiny u/s 143(3) of the Act. Later, a search and seizure

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA vs. PRAFUL ENTERPRISES PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before