DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

condone\nthe delay and admit the appeal for hearing.\n3.\nThe issue raised by the Revenue in ground no.1 is against the order\nof Id. CIT (A) annulling the assessment framed u/s 147 of the\nIncome-tax Act, 1961 (the Act) by the Id. AO on the ground of being\ninvalid and void ab initio without considering the facts

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

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. ACIT,C.C-1(1),KOLKATA. , KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

condone the delay in filing the appeal and proceed to decide the appeal on merit. 11. The solitary grievance of the assessee is that ld. Commissioner has erred in taking cognizance under section 263 and setting aside the second reassessment order dated 30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. PCIT, CER-1, KOLKATA. , KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

condone the delay in filing the appeal and proceed to decide the appeal on merit. 11. The solitary grievance of the assessee is that ld. Commissioner has erred in taking cognizance under section 263 and setting aside the second reassessment order dated 30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay of 169 days which is as under: “1. The appellant herein has filed appeal before this Hon'ble Tribunal against order under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 21st November, 2024 which appeal was filed by the appellant against the original order under Section 147

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay of 169 days which is as under: “1. The appellant herein has filed appeal before this Hon'ble Tribunal against order under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 21st November, 2024 which appeal was filed by the appellant against the original order under Section 147

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay of 169 days which is as under: “1. The appellant herein has filed appeal before this Hon'ble Tribunal against order under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 21st November, 2024 which appeal was filed by the appellant against the original order under Section 147

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LTD., KOLKATA

In the result, the appeals of the Revenue are dismissed and the\nCOs of the assessee are partly allowed

condone the delay and admit the\nappeals of the revenue for adjudication.\nA.Y. 2013-14\nCO No. 42/KOL/2025\n04. Since, the assessee has raised legal issue in cross objection filed,\nchallenging the validity of reopening of assessment u/s 147 of the\nIncome-tax Act, 1961 (the Act) on the ground that the conditions\nenvisaged in proviso to Section

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle