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

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

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 as it stood immediately before

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

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 as it stood immediately before

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

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 as it stood immediately before

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

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 as it stood immediately before

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

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 as it stood immediately before

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

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1246/KOL/2019; AY 2012-13: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the sum of Rs.77,70,880/- incurred towards

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

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1246/KOL/2019; AY 2012-13: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the sum of Rs.77,70,880/- incurred towards

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

144C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.12.2018 for AY ITA Nos. 320 & 321/KOL/2021 AYs 2015-16 & 2016-17 Karam Chand Thapar & Bros. Coal Sales Ltd 2015-16 and by ACIT-5(1), Kolkata dated 28.11.2019 for AY 2016-17. 2. At the outset, we take note that there is a delay

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

144C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.12.2018 for AY ITA Nos. 320 & 321/KOL/2021 AYs 2015-16 & 2016-17 Karam Chand Thapar & Bros. Coal Sales Ltd 2015-16 and by ACIT-5(1), Kolkata dated 28.11.2019 for AY 2016-17. 2. At the outset, we take note that there is a delay

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

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1246/KOL/2019; AY 2012-13: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the sum of Rs.77,70,880/- incurred towards

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

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1246/KOL/2019; AY 2012-13: "1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the sum of Rs.77,70,880/- incurred towards

LINDE INDIA LTD,KOLKATA vs. DCIT, KOLKATA

In the result appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2017-18 Linde India Ltd. Deputy Commissioner Of (Formerly Boc India Limited) Income Tax, Circle-11(1), “Oxygen House”, P-43, Vs. Kolkata. Taratala Road, Kolkata-700 088, West Bengal. (Pan: Aaacb2528H) (Appellant) (Respondent)

2 Linde India Ltd., AY 2017-18 1. Order passed u/s. 143(3) r.w.s. 144C of the act dated 22 April 2022 (issued to the assessee on 8 February 2023) is void ab initio and is liable to be quashed as passed manually without mentioning DIN in its body and the same was passed in complete violation of the Circular

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

DCIT, CIRCLE - 11(2), KOLKATA , KOLKATA vs. M/S. WACKER METROARK CHEMICALS PRIVATE LIMITED , KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2013-14 Deputy Commissioner Of Income Tax, Ward-11(2), Kolkata………..........…….…….....…....Appellant Vs. M/S. Wacker Metroark Chemicals Private Limited.................................……………..…......Respondent Block-Bn, Plot-7 Sector-V Kolkata – 700 091 [Pan : Aaacw 2192 G] Appearances By: Shri Sanjay Paul, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Shri R.N. Dutt, Advocate & Ms. Sutapa Roy Choudhury, Advocate, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : November 25Th, 2019 Date Of Pronouncing The Order : December 11Th, 2019 Order Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 22, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 26/02/2018, For The Assessment Year 2013-14. 2. At The Outset We Find That There Is A Delay Of 1 (One) Day In Filing Of This Appeal By The Revenue. After Perusing The Petition For Condonation, We Are Convinced That The Department Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted.

delay is condoned and the appeal is admitted. 3. The assessee is a company and is engaged in the business of manufacturing of fertilizers, chemicals and paints. The assessee company filed its return of income on 29/11/2013 and later revised the same on 24/03/2014, disclosing total income of Rs.67,30,75,140/-. The assessment was completed u/s 143(3) r.w.s

MANORAMA DEVI JAISWAL,KOLKATA vs. ITO, WARD-35(4), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Partha Sarathi Chaudhury)

condone the delay of the assessee and proceed to hear the case on merits. 3. The ld. Counsel for the assessee appraised the Bench that at para 2 of the Pr. CIT’s order it is stated that before completion of the final assessment a draft assessment order should have been served on the assessee as per the mandatory provision

M/S. GUJARAT NRE COKE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA

In the result, appeals filed by the Revenue and by the Assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2013-14

144C(3) read with section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 14.02.2017. 2. This appeal by the assessee has been filed challenging the order of Ld. CIT(A) who had dismissed the appeal in limine on technical ground without adjudicating on the merits of the case seeking restoration of the matter

M/S PHILIPS INDIA LIMITED ,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2014-15 M/S. Philips India Limited Pcit -2, Kolkata 3Rd Floor, Tower A, Dlf Park, 08 Block Af, Major Arterial Road, Vs. New Town (Rajarhat), Kolkata- 700156. [Pan: Aabcp 9487 A] (Appellant) (Respondent) Present For: Appellant By : Shri Ketan K. Ved, Ca Respondent By : Shri Amal Kamat, Cit Date Of Hearing : 05.07.2022 Date Of Pronouncement : 22.09.2022 O R D E R Per Sonjoy Sarma, Jm: This Appeal Filed By The Assessee For The Assessment Year 2014-15 Is Directed Against The Order Dated 30.10.2018 Passed U/S 263 Of The I.T. Act By The Ld. Pcit-2, Kolkata Which Arising From The Assessment Order Dated 30.10.2018 Passed By The Acit, Circle-12(2), Kolkata Framed U/S 143(3) R.W.S. 92Ca & 144C Of The Income-Tax Act, 1961. The Grounds Raised By The Assessee Are As Follows: “1. Order Bad In Law & On Facts 1.1 That On The Facts & In The Circumstances Of The Case & In Law, The Order Passed By The Ld. Cit Under Section 263 Of The Act Is Illegal, Invalid & Not Sustainable In Law.

2. At the time of hearing, the registry has informed that the present appeal is time barred by 25 days. The assessee has prayed for condonation of delay, the reasons for such delay are placed on record. In the condonation application, the assessee submitted that the appeal of the assessee could not be filed due to imposition of Covid restriction