M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,MEDINIPUR vs. ACIT, CIR. 38, MIDNAPORE

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

160 days delay in filing the appeal which may be condoned.” 2.1. Considering the application for condonation of delay and the reasons stated therein, we are satisfied that the assessee was prevented by reasonable and sufficient cause from filing the instant appeals within statutory time limit. We, therefore, condone the delay and admit the appeals for adjudication on merit

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,PASCHIM MEDINIPUR vs. ACIT, CIR. 38, MIDNAPUR

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

160 days delay in filing the appeal which may be condoned.” 2.1. Considering the application for condonation of delay and the reasons stated therein, we are satisfied that the assessee was prevented by reasonable and sufficient cause from filing the instant appeals within statutory time limit. We, therefore, condone the delay and admit the appeals for adjudication on merit

ANDAMAN PLANTATIONS & DEV. CORN. (P) LTD.,KOLKATA vs. ITO, WARD-12(3), KOLKATA

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

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

160 days. After hearing the parties and taking guidance from the judgment of the Hon’ble Supreme Court (supra), we condone the delay of the assessee and proceed to hear the case on merits. 2 I.T.A. Nos.: 02 & 03/Kol/2022 Assessment Years: 2018-19 & 2019-20 Andaman Plantations & Dev. Corn. (P) Ltd. 3. As the issues raised in both these appeals

ANDAMAN PLANTATIONS & DEV. CORN. (P) LTD.,KOLKATA vs. ITO, WARD-12(3), KOLKATA

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

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

160 days. After hearing the parties and taking guidance from the judgment of the Hon’ble Supreme Court (supra), we condone the delay of the assessee and proceed to hear the case on merits. 2 I.T.A. Nos.: 02 & 03/Kol/2022 Assessment Years: 2018-19 & 2019-20 Andaman Plantations & Dev. Corn. (P) Ltd. 3. As the issues raised in both these appeals

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

RINKU RANI PANJA,PASCHIM MIDNAPORE vs. I.T.O., WARD - 1(3), MIDNAPORE, PASCHIM MEDINIPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1471/Kol/2024 Assessment Year: 2011-2012 Rinku Rani Panja,………..………………..………Appellant D-28, Burdge Town, Kotwali, Midnapore-721101, West Bengal [Pan:Anipp7116R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(3), Midnapore, Office Of The Addl./Jt. Commissioner Of Income Tax, Amaravati Building, 1St Floor, Keranitola, Midnaporle-721101, West Bengal Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: July 30, 2025 O R D E R

delay is condoned. 4. None appeared on behalf of the assessee. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record. 5. Brief facts of the case are that the assesese filed her return of income on 25.07.2011 declaring total income of Rs.109,160/-. In compliance to statutory

LEMONGRASS DEALTRADE PVT. LTD.,KOLKATA vs. DCIT, CIR. -5(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

160 days. After considering the facts of the case and ratio laid down by the decision of Hon’ble Supreme Court in the case of Mst. Katiji & Ors. reported in (1987) 2 SCC 107 (SC), we are of the view that the appeal should not be rejected on the technical reasons and the substance must prevail over the technicalities. Accordingly

UMANG WEBTECH PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee is that the In this case the assessee filed its original return of income for the subject AY on 24.12.2010. Subsequently, a piece of information was received from the Dy. Director of Income Tax (Inv.), Unit-3(l), Kolkata, vide his letter No. DDIT(lnv)/Kol/X-181/Report/2016-17/6693

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

KAZI ZAINAL ABSAR,ASANSOL vs. ITO, WARD-1(1), ASANSOL

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal raising the following grounds of appeal: “1) For that on the facts of the case the Ld. CIT (A) was not justified in sustaining the addition of Rs. 6,29,865/- for non deduction of TDS u/s 40(a)(ia), for payments made against interest

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

M/S COAL INDIA LTD.,KOLKATA vs. DCIT, CIR-5(1), , KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances