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

5\nITC LIMITED; A.Ys.1992-93 & 1993-94\nITA Nos.1343& 1318/KOL/2023, 744 & 745/KOL/2024\nof the substituted section 153 as amended provides that the\nprovisions of this section as they stood immediately before the\ncommencement of the Finance Act, 2016, shall apply to and in relation\nto any order of assessment, reassessment or recomputation made\nbefore the 1st day of June

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

144C(13) of the Act. In our view, therefore, Notification No. 74/2021 is also not applicable to the case at hand. 19. Even if we hold that the Relaxation Act was applicable to petitioner's case as well, still, the extension vide Notification No. 74/2021 is applicable only to cases where the time-limit has already been extended by earlier

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

144C(13) of the Act. In our view, therefore, Notification No. 74/2021 is also not applicable to the case at hand. 19. Even if we hold that the Relaxation Act was applicable to petitioner's case as well, still, the extension vide Notification No. 74/2021 is applicable only to cases where the time-limit has already been extended by earlier

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

144C(13) of the Act. In our view, therefore, Notification No. 74/2021 is also not applicable to the case at hand. 19. Even if we hold that the Relaxation Act was applicable to petitioner's case as well, still, the extension vide Notification No. 74/2021 is applicable only to cases where the time-limit has already been extended by earlier

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

144C(13) of the Act. In our view, therefore, Notification No. 74/2021 is also not applicable to the case at hand. 19. Even if we hold that the Relaxation Act was applicable to petitioner's case as well, still, the extension vide Notification No. 74/2021 is applicable only to cases where the time-limit has already been extended by earlier

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

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)

condonation of delay placed on record, we note that assessee has claimed that the impugned order was neither received by the assessee on its registered e-mail ID nor by post. Further, it was also not uploaded in the Income tax E-Portal until 15.03.2023. However, in the Income Tax Portal the date of upload of DIN letter is mentioned

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

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 612/Kol/2025 Assessment Year: 2014-2015 Manorama Devi Jaiswal,……………..………Appellant 4, Amartolla Street, Bagri Market, Kolkata-700001 [Pan:Achpj3514H] -Vs.- Income Tax Officer,……………………….…..Respondent Ward-35(4), Kolkata, Aayakar Bhawan, 110, Shanti Pally, E.M. Byepass, Kolkata-700107 Appearances By: Shri Anil Kochar, Advocate, Appeared On Behalf Of The Assessee Shri Susanta Saha, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 25, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

delay is condoned. 4. The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee mentioning that the assessment order itself is non-est as declared by the Hon’ble ITAT, Kolkata dated 17.11.2021, and he could not have exercised his revisionary jurisdiction in respect of a null and void

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. BATA INDIA LTD., KOLKATA

Appeal is partly allowed and the CO is dismissed

Bench: the Hon'ble Income Tax Appellate Tribunal, Kolkata in ITA No. 1844/Kol/2017 for the assessment year 2009-10;

section 143(3) r.w.s 144C(3) of the Act, by the deputy Commissioner of income Tax, Circle 2(1), Kolkata. 4. That, I.T. Dept has preferred an appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata in ITA No. 1844/Kol/2017 for the assessment year 2009-10; 5. The said appeal has been preferred by the 1.1. Dept, against

ALMATIS ALUMINA PVT. LTD.,KOLKATA vs. INCOME TAX OFFICER ,NATIONAL E-ASSESSMENT CENTRE , DELHI

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

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner Of Income-Tax/ Vs. Kankaria Estate, 2Nd Floor Income-Tax Officer, National E- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [Pan: Aacca2120N] (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar Gupta, Advocate Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई की तारीख/Date Of Hearing : 27/04/2023 घोषणा की तारीख/Date Of Pronouncement : 17/05/2023 O R D E R Per Girish Agrawal: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order U/S 144C(13) R.W.S. 143(3) Of The Income-Tax Act, 1961 (In Short The “Act”) By Additional/Joint/Deputy/Asstt. Cit, National E-Assessment Centre, (Hereinafter Referred To As “Ld. Ao”) Dt. 24/03/2021, Pursuant To Directions By The Ld. Dispute Resolution (Drp) U/S 144C(5), Dt. 10/11/2020. 2. We Note That There Is A Delay Of 73 (Seventy Three) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order Is Dated 24/03/2021, Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of 2 Assessment Years: 2016-17 Almatis Alumina Private Limited

condone the delay and admit the appeal for hearing. 3. Assessee has raised the following grounds of appeal: “1. General ground 1.1 That on the facts and in the circumstances of the case, the order of the Ld. Transfer Pricing Officer, (hereinafter referred to as “Ld. TPO”) passed u/s 92 CA(3) of the Income-tax Act, 1961, (hereinafter referred

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

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

5% of excess depreciation claimed by treating these as\nfurniture and fixture instead of plant and machinery on which\ndepreciation @ 10% is applicable. The Ld. CIT(A) treated these as plants\nby relying upon the decisions in CIT v Subrata Dutta Choudhary [2011]\n197 taxman 71 (P&H), HSBC Electronic Data Processing (I) (P.) Ltd. 36\ntaxmann.com 388 (Hyd. Bench

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

section 115JB of the Act to ₹4,19,505/-.\n18.1 This issue has been decided in ITA No. 1246/KOL/2019 for AY\n2012-13 in the preceding para no. 11.5 of the order. In view of the\nfinding for AY 2012-13, Ground No. 3 of the appeal is allowed.\n19. Ground Nos. 4, 5 and 6 relate

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

section 115JB of the Act to ₹4,19,505/-.\n18.1 This issue has been decided in ITA No. 1246/KOL/2019 for AY\n2012-13 in the preceding para no. 11.5 of the order. In view of the\nfinding for AY 2012-13, Ground No. 3 of the appeal is allowed.\n19. Ground Nos. 4, 5 and 6 relate

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

section 115JB of the Act to ₹4,19,505/-.\n18.1 This issue has been decided in ITA No. 1246/KOL/2019 for AY\n2012-13 in the preceding para no. 11.5 of the order. In view of the\nfinding for AY 2012-13, Ground No. 3 of the appeal is allowed.\n19. Ground Nos. 4, 5 and 6 relate

AVINASH KUMAR,JAMSHEDPUR, JHARKHAND vs. A.C.I.T., CIRCLE - 2(1), KOLKATA, KOLKATA

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

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Acit, Circle 2(1) Avinash Kumar Aaykar Bhavan, P-7, Flat No.D/5, B Block, Shiv Kumar Asthali, Phase Ii, Nh-33 Road, Chowringhee Square, 7 Th Vs. Mango, Jamshedpur, Floor, Kolkata-700069 Jharkhand-831012 West Bengal (Appellant) (Respondent) Pan No. Bifpk4983A Assessee By : Shri Manoj Soni, Ar Revenue By : Shri Gaurav Kanaujia, Dr Date Of Hearing: 16.01.2025 Date Of Pronouncement : 31.01.2025

condone the delay in filing the appeal of the assessee. 03. The only issue raised by the assessee is against the order of ld. Dispute Resolution Panel, confirming the order of the ld. AO, wherein the addition of ₹12,52,900/- was made u/s 56(2)(x) of the Act. 04. The facts in brief are that the draft order

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