JYOTI RANJAN ROY REPRESENTED BY LIMITED GUARDIAN SUVAJIT ROY ,KOLKATA vs. ACIT, CIR. 50, KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

37. This application is made bona fide and in the interest of justice. In the circumstances, your petitionerMost humbly prays for- (a)Condonation of the delay of5174days in preferring the appealagainst order dated December 31, 2009; (b)Such further or other order or ordersbe made and/or directions be given as would affordcomplete relief to your petitioner. And your petitioner

M/S. ELCON ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), KOLKATA

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

37,810/-. The return was processed u/s 143(1)\nof the Act on 21.07.2023 creating a demand of Rs.8,47,620/-.\n3. Aggrieved by the order of the Assessing Officer, the assessee filed\nan appeal before the ld. CIT(A). Subsequently, the appeal was transferred\nto the Addl/JCIT(Appeals)-1, Lucknow in accordance with section 246 of\nthe

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. ITO, WARD-2(4), KOLKATA CURRENTLY ITO, WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Honorable ITAT and accordingly the appeal was prepared.

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (successor of Bluebell Tradecom Pvt. Ltd.) (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. I.T.O., WARD-1(1) NOW I.T.O., WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Honorable ITAT and accordingly the appeal was prepared.

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (successor of Bluebell Tradecom Pvt. Ltd.) (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would

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

GIELLE INVESTMENTS LTD. ,KOLKATA vs. ITO,WARD- 6(2), KOLKATA. , KOLKATA

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

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

10. That then I requested Advocate Sri Siddharth Agarwal to take necessary steps in the matter and handed over all the relevant papers to him. 11. That the appeal was then prepared by him and the same was filed in the office of ITAT on 26.10.2023 after a delay of 762 days. 12. That in view of the factors mentioned

SHREE CAPITAL SERVICES LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 5(1),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 4.0 Further, it is humbly submitted that the provision limiting the time for filing the appeal may please be liberally interpreted so that the appropriate action to pursue remedy is allowed to the appellant by the law and is not deprived

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SOMANI SERVICES PRIVATE LIMITED, KOLKATA

Bench: the Hon'ble ITAT, Kolkata.

delay of 38 days which is clearly evident from the condonation letter filed by the Income should be dismissed. 2. In this case the Ld. AO is very much aware that original asst. was completed on the basis of selection of the case under scrutiny as per CASS(Large share premium) which is clearly mentioned on first page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SOMANI SERVICES PRIVATE LIMITED, KOLKATA

Bench: the Hon'ble ITAT, Kolkata.

delay of 38 days which is clearly evident from the condonation letter filed by the Income should be dismissed. 2. In this case the Ld. AO is very much aware that original asst. was completed on the basis of selection of the case under scrutiny as per CASS(Large share premium) which is clearly mentioned on first page

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

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DEEPAK BAJAJ ,KOLKATA vs. CIT- 14, KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2010-11

37(1), Kolkata. Kalighat, Kolkata-700026. (PAN: AEEPB5525K) (Appellant) (Respondent) Present for: Appellant by : Shri Dilip Chatterjee, Advocate Assessee by : Shri D. K. Sonawal, CIT, DR Date of Hearing : 24.11.2022 Date of Pronouncement : 09.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order u/s. 263 of the Income

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

condone the delay of 1472 days and admit the appeal for adjudication on merits. 7. The assessee has raised following grounds of appeal: “1.For that the Ld. CIT(A) was not justified in confirming the addition of Rs.1,64,00,000/- made by the AO on account of share capital including share premium by wrongly invoking the provisions of section

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

In the result, the appeals filed by the assessee in ITA Nos

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), KOLKATA , KOLKATA vs. ADARSH HEIGHTS PVT LTD, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 253 before the Hon’ble ITAT, Kolkata. The details procedure are furnished below:- 1. Calling for ASR by Ld. Pr. CIT Central-1, Kolkata office 25.06.2024 letter dated 2. Letter received by the AO 25.06.2024 I.T.A. No.: 1949/KOL/2024 Assessment Year: 2018-19 Adarsh Heights Pvt. Ltd. 3. ASR furnished by AO before the Addl. CIT Central 19.07.2024 Range

SWAPAN CHANDRA MANDAL,PURULIA vs. I.T.O., WARD - 3(3), PURULIA, PURULIA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 131/Kol/2023 Assessment Year: 2016-2017 Swapan Chandra Mandal,.......................Appellant Village & P.O. Chelyama, District- Purulia-723145 [Pan: Akepm1916H] -Vs.- Income Tax Officer,..............................Respondent Ward-3(3), Purulia, I.T. Office Building, South Lake Road, Purulia-723101 Appearances By: Shri P.J. Bhide, A.R., Appeared On Behalf Of The Assessee Shri Altaf Hossain, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 10, 2024 Date Of Pronouncing The Order : January 11, 2024 O R D E R

condone the delay and proceed to decide the appeal on merit. 8. Before proceeding further, we would like to take note of the complete assessment order, which is a non-speaking and sketchy one. It reads as under:- “Return of income for the A.Y. 2011-12 was electronically furnished on 20.03.2017 disclosing total income at Rs. 7,37

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

In the result, the appeal filed by the Revenue in ITA No

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred