THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

section 119 of the I. T. Act, tion 119 of the I. T. Act, 1961 and all other powers enabling in this behalf, the petitions for condonation of delay 1961 and all other powers enabling in this behalf, the petitions for condonation of delay 1961 and all other powers enabling in this behalf, the petitions for condonation of delay

NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

Appeal of the assessee is allowed

condonation under the\nexisting provisions of the Act. The CCSIT/DGsIT shall examine the following while\ndeciding such applications-\n(i) the delay in furnishing the return of income within the due date under sub-\nsection (1) of section 139 of the Act was caused due to circumstances beyond the\ncontrol of the assessee with appropriate documentary evidence

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

condone the delay and admit the appeal for hearing. ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 2. At the outset, the Ld. A.R. for the assessee Shri Akkal Dudhwewala submitted that ITA No. 2652/Kol/2019 is preferred by the Revenue against the order of the Ld. CIT(A) for AY 2012-13 dated 24.07.2019, wherein

I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

condone the delay and admit the appeal for hearing. ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 2. At the outset, the Ld. A.R. for the assessee Shri Akkal Dudhwewala submitted that ITA No. 2652/Kol/2019 is preferred by the Revenue against the order of the Ld. CIT(A) for AY 2012-13 dated 24.07.2019, wherein

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

LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

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

142(1) were issued and served upon the assessee. On scrutiny of the accounts, it revealed to the ld. Assessing Officer that though the assessee has filed Form No. 10 claiming benefit of accumulation under section 11(2) on 17.10.2016 i.e. before the due date of filing of the return under section 139(1), but the return was not filed

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.

142(1) 04/12/2020 04/12/2020 e-mail 272A(1)(d) penalty levied 30/12/2020 30/12/2020 e-mail No Response Letter 02/01/2021 02/01/2021 e-mail 2. Thereafter, the assessee approached the CIT(A) requesting for relief from the enhancement to income, after condonation of delay of 436 days. 2.1 The Ld. CIT(A) has analysed the assessee’s request for condonation of delay

MD MAHIMUD SK,MALDA vs. I.T.O., WARD - 3(1), MALDA

In the result, the appeal of the assessee is allowed

142(1) of the\nAct dated 09.02.022 under DIN: ITBA/AST/F/142(1)/2021-\n22/1039573181(1). The Id. AR submitted that this notice was followed\nby SCN dated 17.03.2022 under DIN:ITBA/AST/F/147(SCN)2021-\n22/1040949460(1). The Id. AR therefore submitted that it is evident\nfrom the above that assumption of jurisdiction to the impugned\nassessment under faceless assessment scheme

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: SHRI RAJESH KUMAR (Accountant Member)

condone the delay and admit the appeal for adjudication. 3. At the time of hearing, the assessee raised the following grounds which is extracted below: “1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Ld. CIT(A), NFAC, erred in law as well as in facts

ACIT, CIRCLE-7(1), KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

142 or sub- section (2) of section 143 or section 148 has been issued prior to the 1st day of June,2016 and the assessment or reassessment has not been completed by such date due to exclusion of time referred to in Explanation 1, such assessment or reassessment shall be completed in accordance with the provisions of this section

ACIT, CIRCLE-7.1, KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

142 or sub- section (2) of section 143 or section 148 has been issued prior to the 1st day of June,2016 and the assessment or reassessment has not been completed by such date due to exclusion of time referred to in Explanation 1, such assessment or reassessment shall be completed in accordance with the provisions of this section

ITC LIMITED, KOLKATA. ,KOLKATA vs. DCIT,CIR-7(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

142 or sub- section (2) of section 143 or section 148 has been issued prior to the 1st day of June,2016 and the assessment or reassessment has not been completed by such date due to exclusion of time referred to in Explanation 1, such assessment or reassessment shall be completed in accordance with the provisions of this section

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. HI TECH SYSTEMS AND SERVICES LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

142 or sub- section (2) of section 143 or section 148 has been issued prior to the 1st day of June,2016 and the assessment or reassessment has not been completed by such date due to exclusion of time referred to in Explanation 1, such assessment or reassessment shall be completed in accordance with the provisions of this section

SATYA PRAKASH SHARMA ,KOLKATA vs. PR.CIT, KOLKATA - 12, KOLKATA

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

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

142(1) as well as section 143(2) which led to non-consideration of the relevant material ” is contrary to evidence on record. So we find that the ld. Pr. CIT’s SCN para 4 where he alleges the AO’s failure to enquire about the mode of transportation is per se erroneous and therefore, his final direction

SATYA PRAKASH SHARMA ,KOLKATA vs. PR.CIT, KOLKATA - 12, KOLKATA

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

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

142(1) as well as section 143(2) which led to non-consideration of the relevant material ” is contrary to evidence on record. So we find that the ld. Pr. CIT’s SCN para 4 where he alleges the AO’s failure to enquire about the mode of transportation is per se erroneous and therefore, his final direction

SATYA PRAKASH SHARMA ,KOLKATA vs. PR.CIT, KOLKATA - 12, KOLKATA

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

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

142(1) as well as section 143(2) which led to non-consideration of the relevant material ” is contrary to evidence on record. So we find that the ld. Pr. CIT’s SCN para 4 where he alleges the AO’s failure to enquire about the mode of transportation is per se erroneous and therefore, his final direction

ITC LIMITED,KOLKATA vs. DCIT, CIR-7(1), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both\nthe appeals of the revenue are dismissed

142 or sub-\nsection (2) of section 143 or section 148 has been issued prior to the 1st day of\nJune, 2016 and the assessment or reassessment has not been completed by\nsuch date due to exclusion of time referred to in Explanation 1, such\nassessment or reassessment shall be completed in accordance with the\nprovisions of this section

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

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

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