DCIT CENTRAL CIRCLE 1 4 KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

10. As a result, the appeal of the assessee is treated as allowed.” 6. Apparently, the CPC allowed the rectification application filed by the assessee and condoned the delay in filing Form No. 10B of the Act. Since the demand had not been deleted, therefore, the assessee had filed an appeal before the ld. CIT (A). The deletion of Suresh

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LTD., KOLKATA

In the result, the appeals of the Revenue are dismissed and the\nCOs of the assessee are partly allowed

condone the delay and admit the\nappeals of the revenue for adjudication.\nA.Y. 2013-14\nCO No. 42/KOL/2025\n04. Since, the assessee has raised legal issue in cross objection filed,\nchallenging the validity of reopening of assessment u/s 147 of the\nIncome-tax Act, 1961 (the Act) on the ground that the conditions\nenvisaged in proviso to Section

SHRI NITYANAND PANDEY,HOOGHLY vs. I.T.O., WARD - 23(1),, HOOGHLY

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

108 days of delay. I.T.A. No.: 2067/KOL/2024 Assessment Year: 2013-14 Shri Nityanand Pandey. That the appeal was filed before the Ld. CIT(A) through online by Sri Prakash Agarwal but due to illness he was irregular to open the e-mail and not showing I.T. Portal. That 1st week of June, 2024, the assessee was enquiring the said appeal

DEPUTY COMMSSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARAWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

AMAR KUMAR AGARWAL,KOLKATA vs. D.C.I.T., CC - 4(3),, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and\nappeals of the Revenue are dismissed

Bench: SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nIT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025\n(Assessment Year: 2017-18 to 2020-21, 2021-22)\nAmar Kumar Agarwal\nC/o M/s Salarpuria Jajodia&\nCO.7, CR Avenue, 3rd Floor,\nKolkata-700072, West Bengal\n(Appellant)\nDCIT, CC 4(3)\nAaykarBhawanPoorva,\nVs.110, Shantipally, E.M. Bypass,\nKolkata-700107, West Bengal\n(Respondent)\nPAN No. ADDPA3301L\nITA Nos.1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025\n(Α.Υ.: 2017-18, 2018-19, 2020-21,

condone the delay and admit the appeal for hearing.\nΑ.Υ. 2017-18\nIT(SS)A No. 86/KOL/2025(Assessee's appeal)\n4.\nThe issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is\nagainst the order of Id. CIT (A) estimating the income by directing\nthe application of gross profit rate on the alleged undisclosed receipts\nfrom sale

CONTEMPORARY NEWS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1),, KOLKATA

In the result, the appeal of the assessee is allowed

condone the delay and admit the appeal for hearing.\n3.\nIn Ground No. 1, the assessee has challenged the validity of the\nassessment order passed u/s 144 of the Act dated 19.03.2015 due to\nabsence of valid notice u/s 143(2) of the Act.\n3.1. The facts in brief are that, the assessee had filed its return of\nincome

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

condoned. Ground No.1 & 2 – Vide Ground Nos.1 & 2, the assessee has 4. agitated the confirmation of addition of Rs.10,10,774/- made by the Assessing Officer invoking the provisions to section 43B of the Act for delay in depositing employees contribution to provident fund and employees state insurance. 5. Heard both the sides. At the outset, we note that

NIKHIL BANGA KALYAN SAMITY,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

108. (b) For that the Ld. CIT(A) ought to have considered that delay in filing of Form 10B cannot be a ground for denying the legitimate exemption under section 11(2) of the Act, when all the conditions precedent for allowing such exemption have been fulfilled by the appellant. ITA No.: 2807/KOL/2025 Assessment Year: 2021-22 Nikhil Banga Kalyan

SMT. KAJARI BANERJEE,KOLKATA vs. ITO WARD-29(1), KOLKTAT

In the result, the appeal of the assessee is allowed

108\ndays. Considering the reasons to be bonafide and genuine, we are\ninclined to condone the delay and admit the appeal for adjudication.\n03. The only issue raised in the various grounds of appeal is against the\napplicability of the provisions of Section 56(2)(X) of the Act by the Id.\nAO which was upheld

ANJALI ROY,KOLKATA vs. I.T.O., WARD-41(3), NADIA, NADIA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

108 days because it was presented on 12.09.2022. A perusal of the record would indicate that Registry has observed that order was served upon the assessee on 28.03.2022. The Registry has counted 168 days from 29.03.2022 to 12.09.2022. It was pertinent to observe that upto the month of May, 2022, Hon’ble Supreme Court has condoned the delay on account