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

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

SHRI RITU RAJ SINGH,PORT BLAIR vs. ITO, RANGE-37, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar]

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered tliat in every case of delay there can be some lapse on the part

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

10 days and 02 days respectively, in filing the appeals by the department and in support of this condonation petitions were filed. It was stated in the condonation petitions that the delay has occurred due to obtaining the administrative approvals from the competent authorities, which took quite a long time and accordingly, the delay may be condoned

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

10 days and 02 days respectively, in filing the appeals by the department and in support of this condonation petitions were filed. It was stated in the condonation petitions that the delay has occurred due to obtaining the administrative approvals from the competent authorities, which took quite a long time and accordingly, the delay may be condoned

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

10 days and 02 days respectively, in filing the appeals by the department and in support of this condonation petitions were filed. It was stated in the condonation petitions that the delay has occurred due to obtaining the administrative approvals from the competent authorities, which took quite a long time and accordingly, the delay may be condoned

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

10 days and 02 days respectively, in filing the appeals by the department and in support of this condonation petitions were filed. It was stated in the condonation petitions that the delay has occurred due to obtaining the administrative approvals from the competent authorities, which took quite a long time and accordingly, the delay may be condoned

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

10 days and 02 days respectively, in filing the appeals by the department and in support of this condonation petitions were filed. It was stated in the condonation petitions that the delay has occurred due to obtaining the administrative approvals from the competent authorities, which took quite a long time and accordingly, the delay may be condoned

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,

10 days and 02 days respectively, in filing the appeals by the\ndepartment and in support of this condonation petitions were filed.\nIt was stated in the condonation petitions that the delay has occurred\ndue to obtaining the administrative approvals from the competent\nauthorities, which took quite a long time and accordingly, the delay\nmay be condoned

L & T FINANCE LIMITED (SUCCESSOR OF L & T INFRASTRUCTURE FINANCE COMPANY LIMITED, NOW MERGED),KOLKATA vs. CIT(A),NFAC,ITD, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawal

condonation of delay, hence has dismissed the appeal as per section 249(3) read with section 250. 5. Before us, ld. Counsel for the assessee drew our attention towards CBDT Circular No. 20/2016 dated 26.05.2016. In this Circular, the CBDT has provided that mandatory filing of appeal before the ld. CIT(Appeals) electronically would be made applicable from

DCIT, KOLKATA vs. L & T FINANCE LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawal

condonation of delay, hence has dismissed the appeal as per section 249(3) read with section 250. 5. Before us, ld. Counsel for the assessee drew our attention towards CBDT Circular No. 20/2016 dated 26.05.2016. In this Circular, the CBDT has provided that mandatory filing of appeal before the ld. CIT(Appeals) electronically would be made applicable from

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

SUDHA SURANA,NEW DELHI vs. I.T.O., WARD - 61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Ito Ward-61(3) Bamboo Villa, Sudha Surana Central Revenue Building, C/O Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) Pan No. Adepb5526F Assessee By : Dr. Kapil Goel, Ar Revenue By : Shri H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

delay is condoned and the appeal is admitted for adjudication. 05. The legal issue raised by the assessee is against the invalid reopening of assessment u/s 147 read with section 148 of the Act without any application of mind and without there being a proper approval of the competent authority. 06. The facts in brief are that the assessee filed

M/S. BANKURA DISTRICT CENTRAL CO.OPETATIVE BANK LTD. ,BANKURA vs. DCIT, CIR-3, BANKURA. , BANKURA

In the result, ITA No. 1479/KOL/2023 is allowed for statistical purpose

Bench: Sri Rajesh Kumar & Sri Anikesh Banerjee

delay of 253 days is condoned and the matter is taken for adjudication. 3. The assessee has taken the following grounds of appeal: “1. For that the assessment order passed by the Ld. AO is bad in law as well as on facts. 2. For that the Ld. AO erred in taking the returned income at Rs. 10

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

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. GOLDEN GOENKA CREDIT PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2022–23. 2. The appeal has been filed by the revenue with a delay of 08 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

SREI EQUIPMENT FINANCE LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1), , KOLKATA

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

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Srei Equipment Finance Commissioner Of Income-Tax Limited (Appeals), 86C, Vishwakarma, National Faceless Appeal Vs. Topsia Road (South), Topsia, Centre, Delhi Kolkata-700046 (Appellant) (Respondent) Pan No. Aakcs3431L Assessee By : Shri S.K. Tulsiyan & Miss Lata Goyal, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 15.09.2025

45 IC of the RBI Act 1934 is appropriation of profit and therefore, not admissible as deduction while computing the books profit as well as normal profits under the Act. Accordingly, Ground No. 2 and 3 raised by the assessee are dismissed. 4. The issue raised in Ground No. 4 is against the order of ld. CIT (A) upholding

SHUVRO CHATTARAJ,KOLKATA vs. PCIT , BURDWAN

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2015-16

condoning the delay. The appellant further pray that the denial of appeal on this technical ground would cause irreparable damage and losses to the appellant. 12. That the above information and explanation are true and correct and the deponent adheres to them.” 3.1. The impugned order passed u/s. 263 of the Act is dated 29.05.2020 which is passed during

DCIT, CC-1(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

delay of 28 days in filing the appeal is condoned and appeal is admitted for hearing. 2 4. At the time of hearing, the ld. AR submitted that he was invoking his liberty under Rule 27 of the ITAT Rules, 1963 in regard to the issue which has been held against the assessee