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

NEHA HRIDAYA,KOLKATA vs. ADIT, CPC, , BENGALURU

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2462/Kol/2024 Assessment Year: 2021-2022 Neha Hridaya,…………………………….…..………Appellant Ic Viceroy Duke Gardens, Raghunathpur, Kolkata-700059, W.B. [Pan:Aofph7597L] -Vs.- Adit, Cpc, Bengaluru,…..……………………..Respondent Karnataka, Pin Code No. 560500

10 days in filing the appeal by the assessee before the ld. CIT(Appeals). Though the assessee filed a condonation petition before the ld. 1 Neha Hridaya Addl./JCIT(Appeals) and prayed to condone the delay, but the ld. Addl./JCIT(Appeals) did not condone the delay and without condoning the delay decided the appeal on merits as there

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

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

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

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was grossly unjustified in law and on facts in dismissing the appeal ex-parte

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

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

KARMICK SOLUTIONS PVT. LTD. ,KOLKATA vs. ITO, WARD-5(4),KOL, KOLKATA

In the result, the appeal of the assessee is allowed

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

condone the delay in filing the appeal. 8. On merit, the grievance of the assessee is that the ld. Assessing Officer has erred in visiting the assessee with penalty amounting to Rs.6,63,154/- under section 271(1)(c). 9. Brief facts of the case are that the assessee-company has filed its return of income on 07.09.2011 electronically declaring

A.K. PROPERTIES PVT. LTD.,PURBA MEDINIPUR vs. I.T.O., WARD - 27(3), , HALDIA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2498/Kol/2024 Assessment Year: 2017-2018 A.K. Properties Pvt. Limited,………….…………Appellant Vill. Kalikakhali, P.O. + P.S. Math Cahndipur, Tamluk, Purba Medinipur-721659, West Bengal [Pan:Aagca4016P] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-27(3), Haldia, Income Tax Office, Basudebpur, Talpukur, Khanjanchak, Haldia, Purba Medinipur-721101, W.B. Appearances By: Shri Anand Sen, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit(D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 12, 2025 Date Of Pronouncing The Order: May 29, 2025 O R D E R

46,28,620/- has been reduced to Rs.4,64,20,180/- at the end of the year after booking job bills of Rs.3,49,49,368/-. Moreover, the assessee has claimed the direct expenses of Rs.2,49,65,736/-. The assesese has made a bogus entry during the relevant year of Rs.5,52,30,184/- under the head bad debts

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

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that on the facts of the case, the order passed by the Ld. CIT(A) on 22.04.2024 which is completely arbitrary, unjustified and illegal. I.T.A. No.: 2067/KOL/2024 Assessment Year: 2013-14 Shri Nityanand Pandey

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

condone the delay and proceed to decide the appeal on merit. 13. The Revenue has taken three grounds of appeal, out of that Ground No. 3 is a general ground, which does not call for recording of any specific finding. 14. The rest of the two grounds read as under:- (1) Whether on the facts and in the circumstances

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

condone the delay and proceed to decide the appeal on merit. 13. The Revenue has taken three grounds of appeal, out of that Ground No. 3 is a general ground, which does not call for recording of any specific finding. 14. The rest of the two grounds read as under:- (1) Whether on the facts and in the circumstances

CALCUTTA NEW SCHOOL SOCIETY,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

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

10, 2026\nORDER\nPer Pradip Kumar Choubey, Judicial Member:\nThe present appeal has been preferred by the assessee against the\norder dated 13.03.2025 of the Commissioner of Income Tax (Appeal),\nADDL/JCIT(A) -1, Delhi [hereinafter referred to as ‘CIT(A)'] passed u/s\n250 of the Income Tax Act (hereinafter referred to as the ‘Act').\n2.\nBrief facts of the case

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

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

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

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