VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. PCIT, CER-1, KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

condone the delay in filing the appeal and proceed to decide the appeal on merit. 11. The solitary grievance of the assessee is that ld. Commissioner has erred in taking cognizance under section 263 and setting aside the second reassessment order dated 30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. ACIT,C.C-1(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

condone the delay in filing the appeal and proceed to decide the appeal on merit. 11. The solitary grievance of the assessee is that ld. Commissioner has erred in taking cognizance under section 263 and setting aside the second reassessment order dated 30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take

KANOI TEA PRIVATE LIMITED,KOLKATA vs. P.C.I.T. - 2, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

condone the delay of 963 days and admit this appeal for adjudication. 10. The assessee has raised the following grounds of appeal:- “1. That, on the facts and in the circumstances of the case, the Ld. Pr. C.I.T.-2, Kolkata erred in law in assuming jurisdiction u/s.263 of the Act in order to impose his own views

SEARSALE SRI RAMKRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1), EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

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

120/-, due to delay in filing Form 10B report in on line portal. In first appeal, before the CIT(A), NFAC , ( against order of CPC, Bangalore ) the first appeal authority has passed the appeal order, dated 06/01/2023, ignoring the CBDT circular No. 2/2020, on the issue of condonation of delay in uploading Form 10B electronically in online portal. ~ CIRCULAR

SEARSALE SRI RAM KRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1),EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

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

120/-, due to delay in filing Form 10B report in on line portal. In first appeal, before the CIT(A), NFAC , ( against order of CPC, Bangalore ) the first appeal authority has passed the appeal order, dated 06/01/2023, ignoring the CBDT circular No. 2/2020, on the issue of condonation of delay in uploading Form 10B electronically in online portal. ~ CIRCULAR

HIMADRI VINIMAY PVT. LTD.,KOLKATA vs. ACIT, (OSD), WARD-1(1), KOLKATA

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

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

condoning the delay though appellant has submitted a reasonable cause of delay of 17 days. The ld. Counsel for the assessee submits that in fact, there was a delay of only 17 days in filing of appeal as could be seen from Form-35, the date of service of notice of demand was 20.04.2018 and appeal was filed

BHARAT TIRTHA RICE MILL,BURDWAN EAST vs. PCIT, ASANSOL, ASANSOL

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

condone the delay and proceed to decide the appeal on merit. 10. The grievance of the assessee is that the ld. CIT has erred in taking cognizance under section 263 of the Income Tax Act and thereby setting aside the assessment order for passing a fresh assessment order. 11. Brief facts of the case are that the assessee has filed

SMITA BISWAS,JALPAIGURI vs. A.C.I.T., CIRCLE-1(1), JALPAIGURI, JALPAIGURI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar]

condone the delay. 5. The assessee has raised legal issue before us that the assessment was framed by ACIT, Circle-1(1), Jalpaiguri instead of jurisdiction with ITO, Ward-1(4), Jalpaiguri who issued the notice u/s 143(2) of the Act and has the pecuniary jurisdiction in terms of Instruction No. 1/2011{F.No.187/12/2010-IT(A-I)}. 6. Facts

DCIT, CIR-5(1), KOLKATA, KOLKATA vs. M/S. PROFICIENT COMMODITIES PVT. LTD., KOLKATA

In the result, the cross objection filed by the assessee in CO No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13)

condone the delay and admit the cross objection of the assessee for hearing. M/s Proficient Commodities Pvt. Ltd. M/s Proficient Commodities Pvt. Ltd. ITA No.1346/Kol/2016&C. O. No. 2016&C. O. No. 36/Kol/2019 Assessment Year: Assessment Year:2012-13 6. At the outset itself, the ld. Counsel for . At the outset itself, the ld. Counsel for the assessee submitted that

JAS EQUIPMENTS & ENGINEERS PVT. LTD.,DURGAPUR vs. D.C.I.T., CIRCLE - 2,, DURGAPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 519 & 520/Kol/2025 Assessment Year: 2012-2013 Jas Equipments & Engineers Pvt. Limited,…Appellant S-12, Durgapur Industrial Estate, J.P. Avenue, Durgapur-713212, W.B. [Pan:Aabcj9126E] -Vs.- Deputy Commissioner Of Income Tax,..…….Respondent Circle-2, Durgapur, Aayakar Bhawan, City Centre, Durgapur-734101, West Bengal Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee Ms. Ruchika Sharma, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 06, 2025 Date Of Pronouncing The Order: September 30, 2025 O R D E R

delay is condoned for both the appeals. 4. The facts in brief are that the assessee-Company is engaged in the business of fabrication and doing business in the name and ITA Nos. 519 & 520/KOL/2025 (A.Y. 2012-2013) JAS Equipments & Engineers Pvt. Limited style as “Jas Equipment and Engineers Pvt. Ltd.’ during the year under consideration i.e. 2011-12 relevant

JAS EQUIPMENTS & ENGINEERS PVT. LTD.,DURGAPUR vs. D.C.I.T., CIRCLE - 2,, DURGAPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 519 & 520/Kol/2025 Assessment Year: 2012-2013 Jas Equipments & Engineers Pvt. Limited,…Appellant S-12, Durgapur Industrial Estate, J.P. Avenue, Durgapur-713212, W.B. [Pan:Aabcj9126E] -Vs.- Deputy Commissioner Of Income Tax,..…….Respondent Circle-2, Durgapur, Aayakar Bhawan, City Centre, Durgapur-734101, West Bengal Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee Ms. Ruchika Sharma, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 06, 2025 Date Of Pronouncing The Order: September 30, 2025 O R D E R

delay is condoned for both the appeals. 4. The facts in brief are that the assessee-Company is engaged in the business of fabrication and doing business in the name and ITA Nos. 519 & 520/KOL/2025 (A.Y. 2012-2013) JAS Equipments & Engineers Pvt. Limited style as “Jas Equipment and Engineers Pvt. Ltd.’ during the year under consideration i.e. 2011-12 relevant

INCOME TAX OFFICER, WARD-2(1), KOLKATA, KOLKATA vs. RAJ TRIMURTI INFRAPROJECTS PRIVATE LIMITED, KOLKATA

In the result, the CO of the assessee is allowed and the appeal of\nthe Revenue is dismissed

condone the delay.\n03. The Revenue has challenged the deletion of addition by learned\nCIT (A) on merits by raising three grounds whereas, the assessee by\nfiling cross objection challenging the validity of the order passed by\nthe learned AO u/s 143(3) of the Act dated 28.12.2019. Since the\nassessee has raised legal issue in the cross objection, therefore

GAUTAM KUMAR SADHU,HOOGHLY vs. A.C.I.T., CIRCLE - 24(1),, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am Acit, 24(1), Hooghly, Gautam Kumar Sadhu Aaykar Bhawan, Khadina More, Mahakalitala, P.O. Bansberia, Chinsurah, Hooghly-712102, Vs. Hooghly-712502, West Bengal West Bengal (Appellant) (Respondent) Pan No. Atfps6692E Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Kallol Mistry, Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 15.10.2025

condone the delay and adjudicate the appeal. 04. The assessee has challenged the assessment framed by the ld. AO on the ground that no notice u/s 143(2) of the Act has been issued by the jurisdictional Assessing Officer. Besides, the assessee has challenged the assessment on the ground that the notice

M/S. PEARL TRACOM PVT. LTD.,KOLKATA vs. PCIT-4, KOLKATA, KOLKATA

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeal for adjudication on merits. 3. The assessee is in appeal before this Tribunal raising the following grounds: “1. For that in view of the facts and in the circumstances, the Ld. PCIT was wholly unjustified in setting aside the order passed by the AO u/s 263/143(3) dt. 30.12.2016 holding the said order

ACIT, CC-3(2), KOLKATA , KOLKATA vs. M/S. SNOWTEX INVESTMENT LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri A. T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2012-13 A.C.I.T, Cc-3(2), Kolkata Vs M/S. Snowtex Investment Ltd. Pan: Aaecs 0334C (Assessee/Department) (Respondent/Assessee)

condone the delay and admit the appeals for adjudication. 3. The grievances raised by the Revenue are as follows:- 1. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law to hold that disallowance under section 14A read with rule 8D will not apply where no exempt income is received

ITO, WARD - 2(3), KOLKATA, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD.,, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2163/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10)

condon the delay and admit the appeal for hearing on merits. M/s Height Insurance Services Ltd. Assessment Year:2009-10 3. The grounds of appeal raised by the revenue are as follows: 1. “In the facts and in the circumstances and on points of law, the Ld. CIT (A) has erred in not appreciating that the AO highlighted that

LAXMIDHAN TRADELINK PVT. LTD.,KOLKATA vs. ITO, WARD-2(2), KOLKATA

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

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. For that the Ld. CIT(A), NFAC, Delhi has erred in law as well as on facts of the case by passing order u/s 250 dated 20/03/2023 dismissing the appeal filed

MCLEOD RUSSEL INDIA LTD.,,KOLKATA vs. DCIT, CIRCLE 4(1),, KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 2 I.T.A. No. 384/Kol/2025 Assessment Year: 2020-21 Mcleod Russel India Ltd. 3. Brief facts of the case of the assessee are that the assessee company is engaged in the cultivation, processing, and sale of tea. The assessee filed its return of income for AY 2020-21 on 13.02.2021 declaring a total loss