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

AMALENDU KUMAR MODAK,KOLKATA vs. INCOME TAX OFFICER , 50(1), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18 Amalendu Kumar Modak, Income Tax Officer, 50(1), Karer Ganga, Laha Bagan, Garia, Income Tax Office, Civil Centre, Vs Garia Main Road, Kolkata-700084, Uttarapan Complex, West Bengal Manicktala, Kolkata-700 067, West Bengal (Appellant) (Respondent) Pan: Aekpm9399G Present For: Appellant By : Shri Indranil Banerjee, Ar Respondent By : Shri Pradip Kumar Biswas, Dr Date Of Hearing : 14.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Ld. Cit (A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2017-18 Dated 14.11.2024, Which Has Been Passed Against The Assessment Order U/S 147 Read With Section 144 Read With Section 144B Of The Act, Dated 29.05.2023. 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

2. Without prejudice to Ground No. B1 above, even otherwise, the successive notices issued under section 148 and thereafter, under sections 148A and Sec. 148 , had been devoid of any legality and would , thus, deserve being quashed , in the absence of their respective sanctions , vide Amended sec. 151(ii) , by Officials of Chief Commissioner rank. ( Issue : Given the magnitude

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

LATE RAM KISHAN MALL, L/H SHRI MAN MOHAN MALL ,KOLKATA vs. ITO, WARD - 62(4), KOLKATA , KOLKATA

Bench: Shri S.S, Godaraassessment Year:2004-05

delay is neither intentional nor deliberate but on account of circumstances beyond assessee’s control. The same stands condone. 3. Coming to the main appeal, it transpires at the outset from a perusal of the Assessing Officer’s re-assessment dated 31.12.2017 that he has not issued any notice ITA No.701/Kol/2018 A.Y. 2004-05 Sh ManMohan Mall L/r R.Kishna Mall

PRAMOD LAKRA DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. URVASHI SAREES PVT. LTD, KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

delay is hereby condoned and the Revenue’s appeal is also admitted for adjudication along with the assessee’s. I T A N o . 2 2 2 / K o l / 2 0 2 5 I T A N o . 1 9 4 6 / K o l / 2 0 2

URVASHI SAREES PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), , KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

delay is hereby condoned and the Revenue’s appeal is also admitted for adjudication along with the assessee’s. I T A N o . 2 2 2 / K o l / 2 0 2 5 I T A N o . 1 9 4 6 / K o l / 2 0 2

ANUPAMA VINTRADE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2015-16 Anupama Vintrade Pvt. Ltd..….……………………….……….……….……Appellant 77, 4Th Floor, Room 422, Elliot Road, Kol-700016.. [Pan: Aahca5675R] Vs. Ito, Ward-10(2), Kolkata….……………………………….....……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08.03.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Appeal Has Been Filed By The Assessee With A Delay Of 14 Days. 2. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case of the assessee are that the assessee being a domestica company filed its return of income for the A.Y 2015-16 on Anupama Vintrade Pvt. Ltd 11.03.2016 declaring total income of Rs.23,32,310/-. The said

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

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

DEEPAK BAJAJ ,KOLKATA vs. ITO, WARD 40(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

condone the delay and admit the appeal for adjudication. 6. The assessee has assailed the revisionary proceedings u/s 263 of the Act and consequent order as invalid and bad in law as the same are barred by limitation.the assessee has also challenged the order passed u/s 263 of the Act on the ground that the assessment is neither erroneous

SRI UJJAL DUTTA ,BIRBHUM vs. ITO, WARD - 3(1), SURI , BIRBHUM

Appeals are allowed in above terms

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

condonation petition/affidavit dated 16.10.17 that his accountant in charge dealing with tax matters had quit the job without handing over all connected documents which could be found only in the year 2017. All these solemn averments have gone unrebutted from the Revenue’s side. It is fair enough in neither disputing the above factual averments nor the case law Collector

SRI UJJAL DUTTA ,BIRBHUM vs. ITO, WARD - 3(1), SURI , BIRBHUM

Appeals are allowed in above terms

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

condonation petition/affidavit dated 16.10.17 that his accountant in charge dealing with tax matters had quit the job without handing over all connected documents which could be found only in the year 2017. All these solemn averments have gone unrebutted from the Revenue’s side. It is fair enough in neither disputing the above factual averments nor the case law Collector

JIYA EXIM PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(1),, KOLKATA

In the result, the appeal of the assessee is allowed

delay is for reasonable\ncause and is accordingly, condoned.\n3. The issues raised in Ground No. 1 is against the order of Ld. CIT(A)\nsetting aside the assessment to the file of the AO instead of quashing re-\nopening of assessment as the approval u/s 151 of the Act is mechanical\nin nature and not in accordance with

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

148 was issued as the matter was open before CBDT for reconsideration of the aforesaid clarification. “ 3. In all the assessment years similar observations were made and assessments were concluded by the AO by observing as follows :- “Taxation Laws Amendment Bill-II of 2008 has brought an amendment to section 80HHC with retrospective effect wherein enhance deduction u/s.80HHC on sale

SUDHA SURANA,NEW DELHI vs. I.T.O., WARD - 61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Ito Ward-61(3) Bamboo Villa, Sudha Surana Central Revenue Building, C/O Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) Pan No. Adepb5526F Assessee By : Dr. Kapil Goel, Ar Revenue By : Shri H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

delay is condoned and the appeal is admitted for adjudication. 05. The legal issue raised by the assessee is against the invalid reopening of assessment u/s 147 read with section 148 of the Act without any application of mind and without there being a proper approval of the competent authority. 06. The facts in brief are that the assessee filed