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's;\n(ii

ZYDUS HEALTHCARE LTD,GANGTOK vs. ACIT, CIR. 3(2), GANGTOK

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

143(3)/263 read with section 144C of the I.T. Act, 1961. Copy of Draft Assessment Order is issued to the assessee. Tax payable as per calculation sheet. 6. Penalty proceeding u/s 271(1)(c) of the I.T. Act, 1961 is initiated separately for furnishing inaccurate particulars of income. (R. Kiruthiga) DCIT, Circle-3(2), Gangtok”. 8. The ld. Assessing

M/S VINAYAK FINANCIAL CONSULTANTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE-4(1), KOLKATA

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

condoned and the appeal is admitted for hearing.\n\n4. It was the submission by the Id. AR that the Assessing Officer had\nreceived certain information that the assessee has received\naccommodation entries of Rs.10 lakhs and consequently initiated\nreopening proceedings. It was the submission that the assessee had\nresponded to the reopening proceedings. The Assessing Officer did not\ndispose

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

M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

143(1)(a) of the Act:- “As per section 12A(1)(ba) of the Income -tax A c t , 1961 the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section 139, within the time allowed under that section. Otherwise the exemption u/s-11

VICTORIA INTERNATIONAL PRIVATE LIMITED,KHARAGPUR vs. ADIT, CPC, BENGALURU

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

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

condone the delay and proceed to adjudicate the appeal. 3. At the outset, it is noted that assessee has filed amended grounds of appeal on 12.01.2013 which are reproduced as under: “1. For that, on the facts and in the circumstances of the case as well as in law, the order of the Commissioner of Income-tax (Appeals) is perverse

DURGAPUR PASSENGERS CARRIERS ASSOCIATION,DURGAPUR vs. I.T.O., WARD-1(3), DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2014-15 Durgapur Passengers Carriers Ito, Ward-1(3), Association Durgapur Vs. Prantika Bus Stand, Durgapur ‘A’ Zone, Burdwan-713204. Pan: Aaaad 3606 L (Appellant) (Respondent) Present For: Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 27.03.2023 Date Of Pronouncement : 20.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2021-22/1040758647(1) Dated 15.03.2022 Against The Assessment Order Passed U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Grounds Taken By The Assessee Are As Under:

condone the delay and treat the return as a valid return. 8.1. Section 143(1): From the perusal of the above section, it is noted that once the return of income is treated as invalid, it results into situation as if assessee has failed to furnish the return and the provisions of this Act shall apply accordingly. B Section 143

DURGAMONDAP SAMABAY KRISHI UNNAYN SAMATI LTD. ,ITO, WARD NO-49(1), KOLKATA vs. ITO, WARD NO- 49(1), KOLKATA. , KOLKATA

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

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

delay is hereby condoned and the matter is taken up for adjudication. 2. Before us, ld. Counsel for the assessee has argued that Section 143(1)(a)(v) of the Act is the critical part of the statute which would determine whether any assessee claiming relief u/s 80P of the Act could be denied the benefit of the same

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

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

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

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

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

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 as it stood immediately before its substitution

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

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 as it stood immediately before its substitution

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

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 as it stood immediately before its substitution

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

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 as it stood immediately before its substitution

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

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 as it stood immediately before its substitution

KAUSHAL KUMAR,RANIGANJ vs. ITO, WARD 3(1),, ASANSOL

In the result, both the appeals filed by the Assessee are 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: ITA No(s).: 2618 & 2619/KOL/2025 AY(s): 2019-20 & 2020-21 Kaushal Kumar. I. ITA No. 2618/KOL/2025; AY 2019-20: “1. For that confirmation of disallowance of ESI and EPF expenses of Rs.22