ACIT, CENTRAL CIRCLE - 3(4) , KOLKATA vs. M/S. PKC COMMODITIES (P) LTD., , KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2632/Kol/2018 (िनधा"रणवष"S / Assessment Year: 2011-12) Acit, Cc-3(4), Kolkata Vs. M/S Pkc Commodities (P) Ltd. 1, R.N. Mukherjee Rd, Martin Burn House, 3Rd Floor, Kolkata- 700001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aabcr 5112 J (Appellant) .. (Respondent)

condone the delay and admit the appeal of the revenue for hearing. 3. The grounds of appeal raised by the Revenue are as follows: 1. That, on the facts and circumstances of the case in law, the Ld. CIT (A) ignored the facts that the assessee failed to produce any evidence to prove that entity of M/s. JKT Trading

SHYAMAL KUMAR ROY,DURGAPUR vs. I.T.O.,WARD-1(1), DURGAPUR

In the result, all the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

159 days and delay condonation petitions have been filed which is placed in the file. After considering the reasons cited in the condonation petitions along with the medical reports, we are of the view that the assessee has reasonable cause for condoning the delay and we condone the delay and admit the appeal for hearing. 3. In this appeal

SHYAMAL KUMAR ROY,DURGAPUR vs. I.T.O.,WARD-1(1), DURGAPUR

In the result, all the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

159 days and delay condonation petitions have been filed which is placed in the file. After considering the reasons cited in the condonation petitions along with the medical reports, we are of the view that the assessee has reasonable cause for condoning the delay and we condone the delay and admit the appeal for hearing. 3. In this appeal

SHYAMAL KUMAR ROY,DURGAPUR vs. I.T.O.,WARD-1(1), DURGAPUR

In the result, all the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

159 days and delay condonation petitions have been filed which is placed in the file. After considering the reasons cited in the condonation petitions along with the medical reports, we are of the view that the assessee has reasonable cause for condoning the delay and we condone the delay and admit the appeal for hearing. 3. In this appeal

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

GURUPADA HALDER,HOOGHLY vs. I.T.O., WARD - 24(4), HOOGHLY

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 2532 & 2533/Kol/2024 Assessment Years: 2016-2017 & 2017-2018 Gurupada Halder,…………………………………Appellant Bramhan Para, Gopinagar, P.O. Gopinagar, Bardhaman, Hooghly-712402, West Bengal [Pan:Aejpg4363D] -Vs.- Income Tax Officer,……………………………..Respondent Ward-24(4), Hooghly, Aayakar Bhawan, G.T. Road, Khadina More, P.O. Chinsurah, Hooghly-712101, West Bengal Appearances By: Shri Arvind Agrawal, A.R., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

section 44AD of the Act and accordingly income of Rs. 27,05,674/- (8 percent of 3,38,20,919/-) for assessment year 2016-17 and Rs.36,21,674/- (8% of Rs.4,52,70,952/-) for assessment year 2017-18 was added to the total income of the assessee without considering the return filed by the assessee and also

GURUPADA HALDER ,HOOGHLY vs. I.T.O., WARD - 24(4), HOOGHLY

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 2532 & 2533/Kol/2024 Assessment Years: 2016-2017 & 2017-2018 Gurupada Halder,…………………………………Appellant Bramhan Para, Gopinagar, P.O. Gopinagar, Bardhaman, Hooghly-712402, West Bengal [Pan:Aejpg4363D] -Vs.- Income Tax Officer,……………………………..Respondent Ward-24(4), Hooghly, Aayakar Bhawan, G.T. Road, Khadina More, P.O. Chinsurah, Hooghly-712101, West Bengal Appearances By: Shri Arvind Agrawal, A.R., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

section 44AD of the Act and accordingly income of Rs. 27,05,674/- (8 percent of 3,38,20,919/-) for assessment year 2016-17 and Rs.36,21,674/- (8% of Rs.4,52,70,952/-) for assessment year 2017-18 was added to the total income of the assessee without considering the return filed by the assessee and also

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. M/S. VEDA COMMERCIAL PVT. LTD., KOLKATA

Appeal is partly allowed for statistical purposes

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

condone the delay in filing of cross objections by the assessee for both the years under appeal and admit the same for adjudication. CO No. 153/Kol/2010 – Asst Year 2006-07 – Assessee CO CO No. 154/Kol/2010 – Asst Year 2007-08 – Assessee CO & CO Nos. 153 & 154/Kol/2010 Veda Commercial Pvt. Ltd., AY 2006-07 & 2007-08 3. The only issue

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. M/S. VEDA COMMERCIAL PVT. LTD., KOLKATA

Appeal is partly allowed for statistical purposes

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

condone the delay in filing of cross objections by the assessee for both the years under appeal and admit the same for adjudication. CO No. 153/Kol/2010 – Asst Year 2006-07 – Assessee CO CO No. 154/Kol/2010 – Asst Year 2007-08 – Assessee CO & CO Nos. 153 & 154/Kol/2010 Veda Commercial Pvt. Ltd., AY 2006-07 & 2007-08 3. The only issue

BIMAL KUMAR SIKARIA,KOLKATA vs. ACIT, CIRCLE - 40, KOLKATA, KOLKATA

In the result, assessee`s appeal is partly allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Bimal Kumar Sikaria Vs. Acit, Circle-40, Kolkata 159, Ramdular Sarkar Street, Kolkata – 700006. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aurps0380C (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

159, Ramdular Sarkar Street, Kolkata – 700006. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AURPS0380C (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri Supriyo Pal, JCIT(Sr. DR) सुनवाई क" तार"ख / Date of Hearing : 20/11/2019 घोषणा क" तार"ख/Date of Pronouncement : 19/02/2020 आदेश / O R D E R Per Dr. A. L. Saini

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

M/S IMPEX FERRO TECH LTD.,KOLKATA vs. A.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1521/KOL/2019: “1. That on the facts and in the circumstances of the case Ld. CIT(A) has erred in deleting the addition of Rs. 55,22,53,107/- by recording a finding that

D.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA vs. M/S IMPEX FERRO TECH LTD., KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1521/KOL/2019: “1. That on the facts and in the circumstances of the case Ld. CIT(A) has erred in deleting the addition of Rs. 55,22,53,107/- by recording a finding that

JAN SHIKSHAN SANSTHAN,PURULIA vs. CIT(EXEMPTION), KOLKATA

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

159 days for which a condonation application, along with affidavit have been filed. Since these two documents would be critical in deciding on the issue of limitation, the same are reproduced below: Condonation Petition: “Reference: IT Appeal No. 533/Kol/2024 [Jan Shikshan Sansthan (PAN: AAATJ8631N) vs. Commissioner of Income Tax (Exemptions), Kolkata, filed by the Appellant. Sir/s Subject: Prayer FOR CONDONATION

RITUDHARA DISTRIBUTORS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward-4(1), Kolkata Aaykar Bhavan, P-7, Ritudhara Distributors Pvt. Ltd. 5/1, Clive Row, 4 Th Floor, Chowringhee Square, Vs. Kolkata-700001, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aafcr7607A Assessee By : Shri Somitra Choudhury, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement : 24.02.2025

delay is condoned and appeal is admitted for adjudication, 05. The only issue raised in the various grounds of appeal is against the confirmation of ₹12,93,00,000/- by the ld. CIT (A) in an ex-parte order as made by the ld. AO on account of share capital/ share premium despite the assessee filing all the relevant documents

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

159, Rabindra Sarani, 110, Shantipally, 3 rd Floor, Vs. Kolkata-700007, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AANCS2337J Assessee by : S/Shri Soumitra Choudhury, Raunak Jain, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 13.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: These are cross appeals preferred

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

159, Rabindra Sarani, 110, Shantipally, 3 rd Floor, Vs. Kolkata-700007, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AANCS2337J Assessee by : S/Shri Soumitra Choudhury, Raunak Jain, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 13.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: These are cross appeals preferred

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS 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. 3. Since these appeals relate to the related companies and issues involved are mostly common, therefore these are being decided by this common order for the sake of convenience and brevity. First of all, we shall take 1395/KOL/2025 (assessee’s appeal) A.Y. 2015-16 in case of Balmukund Sponge and Iron