BISWAJIT ROY,JALPAIGURI vs. ITO, WARD 1(1), , JALPAIGURI

Appeal is dismissed

Bench: Him, In Limine, By Not Condoning A Delay Of 436 Days Before Him.

condoned. 3. Before us, the Ld. AR stated that the assessee has a strong case on merits and it was only due to the negligence of the tax counsel that there was non-compliance before the Ld. AO and also carelessness in filing of the appeal before the Ld. CIT(A). The Ld. AR drew our attention to the assessee

JYOTI RANJAN ROY(LIMITED GUAREDIAN -SUVAJIT ROY),KOLKATA vs. DCIT, CIR. 49(1), 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

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "the Act") before this Hon'ble Income Tax Appellate Tribunal, Kolkata Bench (hereinafter referred to as the "Tribunal"). 2. Your petitioner states that the said order dated December 31, 2009 was received

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

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "the Act") before this Hon'ble Income Tax Appellate Tribunal, Kolkata Bench (hereinafter referred to as the "Tribunal"). 2. Your petitioner states that the said order dated December 31, 2009 was received

PAWAN KUMAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

RAM NARESH AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

SHYAM SUNDAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

VINOD AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, all the appeals of the assessee are dismissed

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

section 10(23C)(vi). According to the ld. CIT(Exemption), these applications were time-barred and, therefore, he Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute rejected all the applications. The relevant finding recorded by the ld. CIT (Exemption) reads as under:- “A prayer for condonation of delay in filing the application has been submitted vide

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, all the appeals of the assessee are dismissed

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

section 10(23C)(vi). According to the ld. CIT(Exemption), these applications were time-barred and, therefore, he Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute rejected all the applications. The relevant finding recorded by the ld. CIT (Exemption) reads as under:- “A prayer for condonation of delay in filing the application has been submitted vide

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, all the appeals of the assessee are dismissed

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

section 10(23C)(vi). According to the ld. CIT(Exemption), these applications were time-barred and, therefore, he Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute rejected all the applications. The relevant finding recorded by the ld. CIT (Exemption) reads as under:- “A prayer for condonation of delay in filing the application has been submitted vide

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Condonation of delay under section 119(2)(b) of the Income- tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016- 17 1.Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter ‘Act’) the primary condition for grant of exemption to trust or institution in respect of income derived from property

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

section could be given effect from the date of amendment and not in respect of earlier assessment years of the assessees whose export turnover is above Rs. 10 Crore. In other words, the retrospective amendment should not be detrimental to any of the assesses. 11. The Appellant initiated action to file the appeal with Tribunal believing that the petition

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

13 ITA No. 2149/Kol/2019 & C.O. No. 22/Kol/2020 M/s Century Plyboards (I) Ltd. A.Y. 2014-15 background that sub-section (10) is a deeming provision and it must be strictly construed. So, we revert to the point under consideration that in such a scenario, the burden lays on AO to show that in the course of business between these closely connected

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.

13) ALR 306, Hon'ble Supreme Court held as follows: "The Legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression 'sufficient cause' employed by the Legislature is adequately elastic to enable

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.

13) ALR 306, Hon'ble Supreme Court held as follows: "The Legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression 'sufficient cause' employed by the Legislature is adequately elastic to enable

NANDILAL RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

section 263 order of the ld CIT before the tribunal together with a delay condonation petition as the assessee has got a good case and fair chance of succeeding in appeal. In support of this, the ld AR relied on the following decisions for condonation of delay :- (a) Decision of co-ordinate bench of Hyderabad Tribunal in the case

MUKUND RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

section 263 order of the ld CIT before the tribunal together with a delay condonation petition as the assessee has got a good case and fair chance of succeeding in appeal. In support of this, the ld AR relied on the following decisions for condonation of delay :- (a) Decision of co-ordinate bench of Hyderabad Tribunal in the case

M/S/ SINGHANIA MERLIN ESTATE,KOLKATA vs. ACIT CIRCLE 31, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

condone the said delay and proceed to dispose of the appeal of the assessee on merit. 6. The learned counsel for the assessee submitted that club membership fees and electrical installation charges were collected by the assessee from the flat holders of the project as per the agreement in addition to the total consideration agreed for the flats. In this