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

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE -4(1),KOLKATA, KOLKATA vs. VICTOR TRADELINK PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. Victor Tradelink Pvt. Ltd 3. Brief facts of the case are that the assessee filed its return of income u/s 139 of the Act on 12.11.2023 declaring total income at Rs.1,75,152/- and the same was duly processed

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

SALARPURIA PROPERTIES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(2), KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 51 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression "sufficient cause" employed by the legislature is adequately elastic to enable the courts to apply the law in a meaning- ful manner which subserves the ends of justice--that being

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

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

SRI BHAGDEV ROY,KOLKATA vs. A.C.I.T CC - XII,KOLKATA, KOLKATA

In the result, appeals of revenue are partly allowed for AYs 2009-10 and 2010-

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

condone the delay and admit the appeal for hearing. In all appeals, the assessee has raised the 1st, 2nd and 3rd grounds against the 3. legal validity of proceedings initiated u/s. 153C of the Act which has not been pressed before us, therefore, we dismiss the same as not pressed. 4. The ground no. 4 of assessee’s appeal

TIRUPATI INFRAPROMOTERS PVT. LTD.,KOLKATA vs. A.C.I.T., CC-1(3), KOLKATA

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

Bench: Shri Pradip Kumar Choubey& Shri Sanjay Awasthi]

Section 250 of the income tax Act, 1961 could not be filed in time. As the impugned order was uploaded on the portal on 10.06.2024, the limitation for filing appeal in this case expired on 09.08.2024. Thus, there is a delay of 109 days in filing the present appeal. In view of the facts of the case narrated hereinabove

TIRUPATI INFRAPROMOTERS PVT. LTD.,KOLKATA vs. A.C.I.T., CC-1(3), , KOLKATA

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

Bench: Shri Pradip Kumar Choubey& Shri Sanjay Awasthi]

Section 250 of the income tax Act, 1961 could not be filed in time. As the impugned order was uploaded on the portal on 10.06.2024, the limitation for filing appeal in this case expired on 09.08.2024. Thus, there is a delay of 109 days in filing the present appeal. In view of the facts of the case narrated hereinabove

TIRUPATI INFRAPROMOTERS PVT. LTD.,KOLKATA vs. A.C.I.T., CC-1(3), KOLKATA

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

Bench: Shri Pradip Kumar Choubey& Shri Sanjay Awasthi]

Section 250 of the income tax Act, 1961 could not be filed in time. As the impugned order was uploaded on the portal on 10.06.2024, the limitation for filing appeal in this case expired on 09.08.2024. Thus, there is a delay of 109 days in filing the present appeal. In view of the facts of the case narrated hereinabove

TIRUPATI INFRAPROMOTERS PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 1(3), KOLKATA

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

Bench: Shri Pradip Kumar Choubey& Shri Sanjay Awasthi]

Section 250 of the income tax Act, 1961 could not be filed in time. As the impugned order was uploaded on the portal on 10.06.2024, the limitation for filing appeal in this case expired on 09.08.2024. Thus, there is a delay of 109 days in filing the present appeal. In view of the facts of the case narrated hereinabove

TIRUPATI INFRAPROMOTERS PVT. LTD.,KOLKATA vs. A.C.I.T., CC-1(3), KOLKATA

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

Bench: Shri Pradip Kumar Choubey& Shri Sanjay Awasthi]

Section 250 of the income tax Act, 1961 could not be filed in time. As the impugned order was uploaded on the portal on 10.06.2024, the limitation for filing appeal in this case expired on 09.08.2024. Thus, there is a delay of 109 days in filing the present appeal. In view of the facts of the case narrated hereinabove

SUMANGAL JEWELS P. LTD.,KOLKATA vs. D.C.I.T., CC- 4(3), KOLKATA

Appeal of the Revenue is dismissed

condone the delay and admit the appeal for\nhearing.\n08. Since, we have quashed the assessment order by allowing ground\nno. 2 of the assessee's appeal in IT(SS)A No. 143/KOL/2024 for A.Y.\n2012-13, hence, the appeal of the Revenue become infructuous and\nhence, dismissed.\nΑ.Υ. 2016-17\nITA No. 2408/KOL/2024\n09. The issue raised

VEERPRABHU AUTO PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 2(4), KOL, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. ITA No.:1218/KOL/2024 Assessment Year: 2016-17 Veerprabhu Auto Pvt. Ltd. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the action

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