ADITI MITRA,KOLKATA vs. I.T.O., WARD - 37(3), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 25/Kol/2025 Assessment Year: 2012-2013 Aditi Mitra,…………………………………...……Appellant Flat No. 401, Block No. 12, Ujaas, The Condoville, 69, S.K. Deb Road, Kolkata-700048, West Bengal [Pan:Aczpb6415H] -Vs.- Income Tax Officer,…………………………....Respondent Ward-37(3), Kolkata, 3, Government Place (West), Kolkata-700001

delay is condoned. 4. Brief facts of the case are that information received from the Pr. DIT (Inv.), Kolkata revealed regarding accommodation entries of bogus LTCG/STCG/Business Loss booked by the assessee by trading in penny stock of Blue Print Securities Limited. As per information received, the entities involved in eh transaction are the syndicate members, the brokers, the entry operators

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

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

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. First, we shall take up the Revenue’s appeal in ITA No. 2390/KOL/2024. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “1. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of share capital

ITO, WARD - 1(3), KOLKATA, KOLKATA vs. M/S. GKW LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T.A. No. 459/Kol/2012 Assessment Years: 1996-97

condone the delay and admit the appeal of the revenue for adjudication. 2 I.T.A. No. 459/Kol/2012 Assessment Years: 1996-97 M/s. GKW Ltd. 3. The first issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the disallowance of Rs.74,635/- u/s 40A(3) in the facts and circumstances of the case

INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA vs. VIGHNAHARTA VINCOM PRIVATE LIMITED, KARNATAKA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Vighnharta Vincom Private Income Tax Officer, Ward 9(1) Limited 5Th Floor, Room No. 5/12/2B, 94-G, Apartments No.1, 9 Th Cross Aaykar Bhawan Poorva, P-7, Road, Rajamahalvilas Extension Vs. Chowringhee Square, Sadashiva Nagar, Bangalore, Kolkata-700069, West Bengal Karnataka-560080, (Appellant) (Respondent) Pan No. Aadcv6413E Assessee By : Shri S.K. Pransukha, Ar Revenue By : Shri Pradeep Dung Dung, Dr Date Of Hearing: 16.03.2026 Date Of Pronouncement: 15.04.2026

condone the delay and admit the appeal for hearing. 3. The only issue raised by the assessee is against the order of ld. CIT (A) deleting the addition of ₹5,53,73,000/- as made by the ld. AO in respect of share capital/ share premium by treating the same as unexplained cash credit

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. MCNALLY SAYAJI ENGINEERING LIMITED, KOLKATA

In the result, the appeals of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

delay of 8 days is condoned and appeal of the revenue is hereby admitted for adjudication. 3. DISALLOWANCE U/S 14A OF THE ACT Grounds covered Ground No. 1 (a) & (b) in ITA No. 2776/Kol/2011 for Asst Year 2008-09 Ground Nos. 3 (a) &(b) in ITA No. 927/Kol/2013 for Asst Year 2009-10 The facts in Asst Year

MC NALLY SAYAJI ENGINEERING LIMITED,NORTH 24 PARGANAS vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

delay of 8 days is condoned and appeal of the revenue is hereby admitted for adjudication. 3. DISALLOWANCE U/S 14A OF THE ACT Grounds covered Ground No. 1 (a) & (b) in ITA No. 2776/Kol/2011 for Asst Year 2008-09 Ground Nos. 3 (a) &(b) in ITA No. 927/Kol/2013 for Asst Year 2009-10 The facts in Asst Year

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SDR MEGHNATH INVESTMENTS PRIVATE LIMITED, KOLKATA

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

delay is hereby condoned and the appeal is admitted for adjudication. 2. The brief facts of the case of the appellant are that the assessee an Investment Company with investments in various unlisted manufacturing companies. During the relevant Financial Year, share applications amounting to Rs. 8,75,00,000/- were received from various share applicants to whom equity share allotted

FATHER LEBLOND TRUST,DARJEELING vs. CPC, BENGALURU, BENGALURU

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 in filing the audit report vests with the Ld. CIT(Exemptions) and not with the Ld. CIT(A). Accordingly, the appeal against the order under section 154 dated 05/09/2020 was dismissed. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival submissions were heard and the record

DCIT, CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PRIVATE LIMITED, KOLKATA

Appeals are partly allowed

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

condone the delay and admit these two appeals for adjudication. 2. The appeal in ITA No. 150/Kol/2024 arises from order dated 13.11.2023 passed by the Ld. Commissioner of Income Tax- CIT(A), Kolkata – 22, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”). In ITA No. 151/Kol/2024, the appeal arises from order dated 13.11.2023 passed

DCIT CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PVT LTD, KOLKATA

Accordingly, the revenue succeeds partially\non this issue.\n\n7.\nConsidering the discussion above, the Revenue's appeals are partly\nallowed

condone the delay and admit these\ntwo appeals for adjudication.\n\n2. The appeal in ITA No. 150/Kol/2024 arises from order dated\n13.11.2023 passed by the Ld. Commissioner of Income Tax- CIT(A), Kolkata\n22, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”). In\nITA No. 151/Kol/2024, the appeal arises from order dated 13.11.2023\npassed

ITO, KOLKATA vs. SUJATA KAYAN, KOLKATA

In the result, all the appeals filed by the revenue are dismissed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee filed its return of income declaring total income of Rs. 6,51,420/-. A notice u/s 148 of the Act was issued and assessment was completed at an assessed income of Rs. 32,33,850/- as it is observed in the assessment order

ITO, KOLKATA vs. SUJATA KAYAN, KOLKATA

In the result, all the appeals filed by the revenue are dismissed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee filed its return of income declaring total income of Rs. 6,51,420/-. A notice u/s 148 of the Act was issued and assessment was completed at an assessed income of Rs. 32,33,850/- as it is observed in the assessment order

ITO, KOLKATA vs. SUJATA KAYAN, KOLKATA

In the result, all the appeals filed by the revenue are dismissed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee filed its return of income declaring total income of Rs. 6,51,420/-. A notice u/s 148 of the Act was issued and assessment was completed at an assessed income of Rs. 32,33,850/- as it is observed in the assessment order

ONLINE COMPUTER & SERVICES,KOLKATA vs. ITO, WARD-1(1), DURGAPUR

In the result, the appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2019-20 Online Computer & Ito, Ward-1(1), Services Durgapur B-212, Bengal Shristi Vs. Complex, City Centre, Durgapur – 713 216. Pan: Aadfo 0585 B (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Kausik K. Das, Sr. Dr Date Of Hearing : 09.06.2022 Date Of Pronouncement : 10.06.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 10.08.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts Of The Case The Cit(A) Was Not Justified In Sustaining The Addition Of Rs. 1,27,428/- On Account Of Late Payment Of Pf & Esi When The Same Was Paid Within Time Allowed U/S 139(1) Of The Act & The Same May Be Please Be Allowed. 2. For That The Ao May Please Be Directed To Allow Credit Of Tds Of Rs. 18,591/- Relevant To The Year Under Appeal.”

173 days. The assessee had filed an application prayed for condoning the delay which is placed on record. We after perusing the same find that the delay was due to ill health of the appellant representative and pandemic situation remained that point of time. Accordingly, the delay in filing the appeal, there is sufficient reason and technicality 2 Online Computer

M/S. STRATUS COMMODITIES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA

In the result, appeal of the assessee is allowed

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

delay is not attributable to the assessee and is hereby condoned. 3. The only issue raised by the assessee is against the confirmation of addition by the Ld. CIT(A) of Rs. 90,00,000/- as made by the Assessing Officer on account of unexplained cash credit u/s 68 of the Act. 4. The brief facts of the case

BLACKBERRY IMPEX PRIVATE LIMITED ,KOLKATA vs. ITO, WARD - 1(1), KOLKATA , KOLKATA

In the result, appeal of assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

condonation of delay placed on record by the assessee and the delay does not pertain to period of Pandemic Covid-19 as the impugned order of Ld. CIT(A)-12, Kolkata is dated 21.12.2017 which is claimed to have been received by the assessee on 23.02.2018 as mentioned in Form 36. 2 Blackberry Impex