ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI SANJAY DHINGRA, NEW DELHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. SHRI MURARILAL AGARWAL, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI SIDHANT GUPTA, NEW DELHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. DILIP KUMAR MODI, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. KAMALESH AGARWAL, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone ITA No.232, 234,1485, 1535,1541, & 2293/Kol/2017 & C.O No.37, 27,84, 88, 108/K/2017 & 107/Kol/2018 A.Y 2013-14 & 14-15 Page 4 the above identical delay in Revenue’s appeal. The same is now taken up for adjudication on merits. 3. Heard both the Revenue as swell as all these assessees vehemently reiterating their respective stands against and in support

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

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. AMBEY MINING PVT. LTD.,, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the impugned identical delay of 25 days’ in filing of these three Revenue’s appeals to be neither intentional nor deliberate. These three appeals are now taken up for adjudication on merits. 3. Coming to merits, we find that the Assessing Officer levied the impugned penalt(ies) of ₹45 lac, ₹38.50 lac and ₹35.50 lac in case

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. M/S. CALCUTTA INDUSTRIAL SUPPLY CORP., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the impugned identical delay of 25 days’ in filing of these three Revenue’s appeals to be neither intentional nor deliberate. These three appeals are now taken up for adjudication on merits. 3. Coming to merits, we find that the Assessing Officer levied the impugned penalt(ies) of ₹45 lac, ₹38.50 lac and ₹35.50 lac in case

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. AKA LOGISTICS PVT. LTD.,, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the impugned identical delay of 25 days’ in filing of these three Revenue’s appeals to be neither intentional nor deliberate. These three appeals are now taken up for adjudication on merits. 3. Coming to merits, we find that the Assessing Officer levied the impugned penalt(ies) of ₹45 lac, ₹38.50 lac and ₹35.50 lac in case

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S INDRADEV VYAPAAR PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S ASHARA VINIMAY PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

M/S V.A.R.ALLOY & STEEL PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S ALISSA NIRMANS PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI RAMAUTAR GROURISARIA, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S CHAND TIE-UP PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S PASUPATI COMMERCE PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

condone the above identical delay in all these cross objection(s). The same are now taken up for adjudication on merits. 3. It emerges at the outset that all these instant seventeen cases including Revenue’s appeal(s) and assessees’ cross objection; as the case may be, raise identical issue of correctness of u/s 271AAB penalt(ies) imposed

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

b) Notification No. 93/2020 dated December 31, 2020 sought to extend limitation up to March 31, 2021 where it was to expire between March 20, 2020 and March 30, 2021 (Page 210 of Paper Book for assessment year 1992-93). ITC LIMITED; A.Ys. 1992-93 & 1993-94 ITA Nos.1343& 1318/KOL/2023, 744 & 745/KOL/2024 (c) By Notification No. 10/2021 dated February

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

b) Notification No. 93/2020 dated December 31, 2020 sought to extend limitation up to March 31, 2021 where it was to expire between March 20, 2020 and March 30, 2021 (Page 210 of Paper Book for assessment year 1992-93). ITC LIMITED; A.Ys. 1992-93 & 1993-94 ITA Nos.1343& 1318/KOL/2023, 744 & 745/KOL/2024 (c) By Notification No. 10/2021 dated February