INCOME TAX OFFICER, KOLKATA vs. SHIVRASHI VANIJYA PRIVATE LIMITED, KOLKATA

In the result, the appeal is hereby treated as allowed

delay is hereby condoned.\n3. Brief facts of the case of the assessee are that the assessee has filed its return of income for AY 2013-14 declaring total income “Nil”. The return was duly processed and an order was passed u/s 143(3) assessing total income of Rs.16,010/- with income tax liabilities of Rs.4,950/-. The case

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

ITO, WARD 10(2), KOLKATA, KOLKATA vs. ALEX TRADECOM PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2197 & 2198/Kol/2024 Assessment Years: 2013-14 & 2014-15 Ito, Ward-10(2), Kolkata…………..…………………………….…….……Appellant Vs. Alex Tradecom Pvt. Ltd…………..……………….………...……...…..…..Respondent 4, Ratan Sarkar Garden Street, Burrabazar, Kol- 700069. [Pan: Aajca6146P] Appearances By: Smt. Madhumita Das, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Appellant. Shri Akshay Ringasia, Ca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Revenue For The Assessment Years 2013-14 & 2014-15 Against Separate Orders Dated 05.08.2024 & 26.07.2024 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’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. Both The Appeals Have Been Filed By The Revenue With Delays Of 38 Days. The Revenue Has Filed Separate Affidavits For Condonation Of The Delays. After Considering The Reasons Cited In The Affidavits For Condonation Of Delay, We Find That The Reasons Are Valid And

delays in filing both the appeals are hereby condoned and we proceed to dispose of the appeals on merits. 3. ITA No.2197/Kol/2024 for Assessment Year 2013-14 – For the sake of convenience and narrations of facts, this appeal is taken as lead case. 4. At the time of argument, the ld. counsel appeared on behalf of the assessee raised

ITO, WARD-10(2), KOLKATA, KOLKATA vs. ALEX TRADECOM PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2197 & 2198/Kol/2024 Assessment Years: 2013-14 & 2014-15 Ito, Ward-10(2), Kolkata…………..…………………………….…….……Appellant Vs. Alex Tradecom Pvt. Ltd…………..……………….………...……...…..…..Respondent 4, Ratan Sarkar Garden Street, Burrabazar, Kol- 700069. [Pan: Aajca6146P] Appearances By: Smt. Madhumita Das, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Appellant. Shri Akshay Ringasia, Ca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Revenue For The Assessment Years 2013-14 & 2014-15 Against Separate Orders Dated 05.08.2024 & 26.07.2024 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’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. Both The Appeals Have Been Filed By The Revenue With Delays Of 38 Days. The Revenue Has Filed Separate Affidavits For Condonation Of The Delays. After Considering The Reasons Cited In The Affidavits For Condonation Of Delay, We Find That The Reasons Are Valid And

delays in filing both the appeals are hereby condoned and we proceed to dispose of the appeals on merits. 3. ITA No.2197/Kol/2024 for Assessment Year 2013-14 – For the sake of convenience and narrations of facts, this appeal is taken as lead case. 4. At the time of argument, the ld. counsel appeared on behalf of the assessee raised

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

ANIL SINGH,KOLKATA vs. I.T.O., WARD - 49(1),, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.531/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Anil Singh Vs Ito Ward-49(1), Kolkata/Nfac 4, Railway Gate, Lalkuthi, Kamarhati, Kolkata Pan No. : Bflps 0954 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Soumitra Choudhury, Advocate राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Jcit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 16/07/2025 घोषणा की तारीख/Date Of Pronouncement : 16/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 29.07.2024 For The Assessment Year 2017-2018. 2. Shri Soumitra Choudhury, Ld.Ar Appeared On Behalf Of The Assessee & Smt. Sima Das Biswas, Ld. Sr.Dr Appeared On Behalf Of The Revenue. 3. The Appeal Of The Assessee Is Barred By 168 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons For Delay, Which Are Plausible & Not Found To Be False. Ld. Sr.Dr Also Did Not Raise Any Serious Objection To Condone The Delay. Accordingly, Delay Of 168 Days In Filing The Present Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Ar That This Is A Case Of Reopening & Issuance Of Notice U/S.148 Of The Act. It Was The Submission That The Notice

delay of 168 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 4. It was submitted by the ld. AR that this is a case of reopening and issuance of notice u/s.148 of the Act. It was the submission that the notice 2 u/s.148A(b) of the Act came

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

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

ACIT, CIRCLE - 4(2), KOLKATA vs. M/S. MANAKSIA LTD., , KOLKATA

In the result the appeal of the revenue is dismissed and the cross objection of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year : 2014-15 Acit, Circle-4(2), Kolkata M/S. Manaksia Limited 8/1, Lalbazar Street Vs Kolkata – 700 001 Pan : Aaach6882J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 13/Kol/2021 Assessment Year : 2014-15 M/S. Manaksia Limited Acit, Circle-4(2), Kolkata 8/1, Lalbazar Street Vs Kolkata – 700 001 Pan : Aaach6882J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocae & Ms. Lata Goyal, Aca Revenue By : Shri Tushal Dhawal Singh, Cit, D/R

Section 253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that on receipt of an appeal from the appellant it issues notice to the respondent. Though it is not a notice

DEEPAK SWITCH GEARS PVT. LTD. ,KOLKATA vs. PCIT, ASANSOL, ASANSOL

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd….…......................…...……………....Appellant 48/6, Suman Villa, 2Nd Floor, 155, Jessore Road, Kolkata-700055. [Pan: Aabcd1131H] Vs. Pcit, Asansol….....….........................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 08, 2024 Date Of Pronouncing The Order : May 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Revision Order Dated 30.12.2022 Of The Principal Commissioner Of Income Tax, Kolkata [Hereinafter Referred To As ‘Pr. Cit’] Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Agitated Against The Action Of The Pr. Cit In Exercising His Revision Jurisdiction U/S 263 Of The Act & Thereby Directing The Assessing Officer To Frame The Assessment Afresh. 2. The Registry Has Pointed Out That The Appeal Is Time-Barred By 158 Days. A Separate Application Of Condonation Of Delay Has Been Filed, Wherein, It Has Been Pleaded That After Receipt Of The Impugned Order Of The Pr. Cit, The Assessee, Through Its Director, Shri Deep Kishan Saraf, Immediately Approached One Shri Pawan Kumar Agarwal, Chartered

delay in filing the present appeal is hereby condoned and we proceed to decide the appeal on merits. I.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd 6. The brief facts of the case are that as noted from the order of the ld. Pr. CIT are that the assessee filed return of income for the year under

BABA IRON INDUSTRIES PVT. LTD. ,KOLKATA vs. ITO,WARD-9(1), KOLKATA., KOLKATA

Bench: Sri Rajpal Yadav & Dr. Manish Borad

149 days. In order to explain the delay, assessee has filed two affidavits. We have duly considered the rival contentions and gone through the record carefully. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S SIDDHESHWARI VYAPAAR PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2014-15 ITA No.2550 /KOL/2025 & CO 2/Kol/2026 3. The Revenue has challenged the deletion of addition by the ld. CIT (A) as made by the ld. AO in respect of unsubstantiated loss on stock option of ₹1,22,73,405/-, unexplained expenditure u/s 69C of ₹2,45,478/-, unsubstantiated loss

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S SIDDHESHWARI VYAPAAR PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2014-15 ITA No.2550 /KOL/2025 & CO 2/Kol/2026 3. The Revenue has challenged the deletion of addition by the ld. CIT (A) as made by the ld. AO in respect of unsubstantiated loss on stock option of ₹1,22,73,405/-, unexplained expenditure u/s 69C of ₹2,45,478/-, unsubstantiated loss

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

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

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

delay is condoned and appeals are admitted for adjudication. A.Y. 2012-13 04. At the time of hearing, the ld. Counsel for the assessee pressed the issue raised in ground no.5 to 7, 9 and 10, which are extracted as under: - “5. For that on the facts of the case, the A.O. has complied with the direction

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

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

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

delay is condoned and appeals are admitted for adjudication. A.Y. 2012-13 04. At the time of hearing, the ld. Counsel for the assessee pressed the issue raised in ground no.5 to 7, 9 and 10, which are extracted as under: - “5. For that on the facts of the case, the A.O. has complied with the direction

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(2) (NOW DCIT, CENT.CIR. 4(2)), KOLKATA

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

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

delay is condoned and appeals are admitted for adjudication. A.Y. 2012-13 04. At the time of hearing, the ld. Counsel for the assessee pressed the issue raised in ground no.5 to 7, 9 and 10, which are extracted as under: - “5. For that on the facts of the case, the A.O. has complied with the direction

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

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

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

delay is condoned and appeals are admitted for adjudication. A.Y. 2012-13 04. At the time of hearing, the ld. Counsel for the assessee pressed the issue raised in ground no.5 to 7, 9 and 10, which are extracted as under: - “5. For that on the facts of the case, the A.O. has complied with the direction

RADIX TIE-UP PVT. LTD.,KOLKATA vs. I.T.O.,WARD-11(2), KOLKATA

Appeal is allowed

Bench: Sri S. S. Godara] आयकर अपीलसं./I.T.A No.2404/Kol/2019 ("नधा"रण वष" / Assessment Year: 2010-11) Radix Tie-Up Pvt. Ltd. Vs. Ito, Ward-11(2), Kolkata 184/A, Regent Colony, Tollygunge, Kolkata – 700001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecr1237M (Appellant) .. (Respondent) Appellant By : Shri S. M. Surana, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit- Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 27/01/2020 घोषणा क" तार"ख/Date Of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata’S Order Dated 10.05.2019 Passed In Case No.791/Cit(A)-4/16-17 Involving Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In Assessee’S Condonation Petition Dated 27.01.20 Explaining Five Days’ Delay To Be Attributable To Various Procedural Aspects & Compilation Of Necessary Records & On Account Of No Objection From The Revenue Side, I Condone The Impugned Delay Of Five Days In Filing Of The Instant Appeal & Proceed To Adjudicate The Same On Merits.

condone the impugned delay of five days in filing of the instant appeal and proceed to adjudicate the same on merits. I.T.A No.2404/Kol/2019 Radix Tie-up Pvt. Ltd. 3. At the outset, the learned authorized representative invited my attention to the Assessing Officer’s reopening reasons recorded in facts of the instant case as under: "Information received from DDIT

M/S PARAMOUNT PROPERTIES & ESTATE DEVELOPMENTS LTD.,KOLKATA vs. ITO, WD-3(1), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed on legal grounds

Bench: Shri A. T. Varkey & Shri Waseem Ahmedi.T.A. No.93/Kol/2016 Assessment Year 2005-06 M/S. Paramount Properties & I.T.O., Wd-3(1), Kolkata. P-7, Chowringhee Square, Estate Developments Ltd. -Vs- Kolkata – 700 069. 3, Pretoria Street, 4Th Floor, Kolkata – 700 071. [Pan : Aabcp 8731 B] (Appellant) (Respondent)

condone the said delay and proceed to dispose of this appeal of the assessee on merit. 4. In view of the above, we decided to proceed and to adjudicate the matter on the basis of materials available on record. The assessee in Ground Nos.1 & 2 has challenged the initiation of reassessment proceedings u/s 147 of the Act. 5. Briefly stated