M/S MEDI DRIPS CARRIES PVT. LTD.,KOLKATA vs. ITO, WD-12(4), KOLKATA, KOLKATA

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

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.471/Kol/2014 ("नधा"रण वष" /Assessment Year:2008-2009) M/S Medi Drips Carries Pvt. Ltd Vs. Ito, Ward-12(4), 8Th Floor, R.No.818, P-7, Chowringhee Square, 4, Synagogue Street, Aayakar Bhawan, Kolkata-700001 Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcm 8139 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Ashish Rustogi, Aca Revenue By : Shri Saurav Kumar, Jcit सुनवाई क" तार"ख / Date Of Hearing : 01/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 08/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By Ld. Cit(A)-Xii, Kolkata, In Appeal No.490/Xii/12(4)/10-11, Dated 11.11.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 28.12.2010. 2. The Said Captioned Appeal Filed By The Assessee Is Time Barred By Four Days. The Assessee Filed The Petition For Condonation Of Delay & Expressed The Reasons Of Delay. After Verification Of Petition We Found That There Was A Reasonable Cause For Four Days Delay In Filing The Appeal. Even Ld Dr Did Not Object To Condone The Delay. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. Brief Facts Of The Case Qua The Assessee Are That The Assessee Company Filed Its Return Of Income On 30.09.2008. Subsequently The 2 M/S Medi Drips Carries Pvt. Ltd. Assessee Company Filed Its Revised Return Of Income On 9-12-2008

condone the delay and admit the appeal for hearing. 3. Brief facts of the case qua the assessee are that the assessee company filed its return of income on 30.09.2008. Subsequently the 2 M/s Medi Drips Carries Pvt. Ltd. assessee company filed its revised return of income on 9-12-2008 showing total loss at Rs.3

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

2. Brief facts of the case are that the appellant filed its return of income for A.Y. 2018-19 on 30.10.2018 declaring total income at Nil after showing total receipt of Rs. 3,15,60,828/- and total expenditure of Rs. 3,07,97,324/- and accumulation of Rs. 47,34,124/- @ 15% of total receipts

ITO, WARD - 34(4) , KOLKATA vs. M/S. GODHULI DEALCOM LLP, DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes and the Cross Objection raised by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

condone the delay of 996 days in filing of the Cross Objection and admit the same for adjudication. 3. The Revenue has raised the following grounds of appeal:- “1. On the facts and circumstances of the case, the Id. CIT(A) erred in deleting the securities premium reserve of Rs. 12,87,23,000/- which stood transferred

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

delay is condoned. 2 Boutique De Fleur 4. The facts in brief are that during the demonetization period (09.11.2016 to 30.12.2016), the assessee-firm deposited cash of Rs.13,18,000/- in its Kotak Mahindra Bank, Minto Park Branch. The assessee was requested vide notice under section 142(1) of the Act dated 14.03.2018 to furnish a true and correct return

DAMODAR VALLEY CORPORATION,KOLKATA vs. ADDL. CIT, RANGE - 9, KOLKATA, KOLKATA

Accordingly, the ground nos. 8 & 9 in ITA No. 451/Kol/2013 raised by the assessee are allowed

Bench: : Shri N.V. Vasudevan & Shri M. Balaganeshita No. 1622/Kol/2011 A.Y 2008-09

47 – “Accounts and Audit” The accounts of the corporation shall be maintained and audited in such manner as may, in consultation with Auditor General of India, be prescribed. ITA Nos. 1622/Kol/2011 & M/s. Damodar Valley Corporation 6 451/Kol/2013-A-AM 3.3.3. We find that the rules governing Accounts and Audit as prescribed in Section II of Damodar Valley Corporation (DVC) Rules

ACIT, CIRCLE - 15(1), KOLKATA , KOLKATA vs. M/S. ABCI INFRASTRUCTURES PVT. LTD., , KOLKATA

Appeal is dismissed

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2012-13

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. ITA No.1048/Kol/2018 Assessment Year 2012-13 ACIT, Cir-15(1), Kol. Vs M/s ABCI Infrastructures Pvt. Ltd. Page 2 3. The Revenue’s first substantive grievance reads that the CIT(A) has erred

MEDICARE TPA SERVICE (I) PVT. LTD., ,KOLKATA vs. PRINCIPAL CIT, KOL - 4, KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1045/Kol/2018 Assessment Year: 2013-14 Medicare Tpa Service (I) Pvt. Ltd………………………......…………………………………………Appellant 6B, Bishop Lefroy Road Ground Floor 10, 6B, Paul Mansion Bhowanipore Kolkata – 700 020 [Pan : Aadcm 1682 L] Pr. Commissioner Of Income Tax, Kolkata -4..................................................…..…......Respondent Appearances By: Shri Subash Agarwal, Adv., Appeared On Behalf Of The Assessee. Shri A.K. Nayak, Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 22Nd, 2019 Date Of Pronouncing The Order : May 10Th , 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Principal Commissioner Of Income Tax, Kolkata - 4, (Ld. Pr. Cit) Passed U/S. 263 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 27/02/2018, For The Assessment Year 2013-14. 2. At The Outset We Find That There Is A Delay Of 13 Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted. 3. The Assessee Is A Company & Is In The Business Of, Health Insurance Claim Processing Etc. It Filed Its Return Of Income On 30/09/2013, Declaring Income Of Rs.4,80,10,710/-. The Assessing Officer Completed Assessment U/S 143(3) Of The Act, Determining The Total Income Of The Assessee At Rs.5,37,81,250/- Under The Normal Provisions & At Rs.2,72,98,018/- As Book Profit U/S 115Jb Of The Act. The Ld. Pr. Cit, Issued A Showcause Notice Dt. 04/2/2017 Proposing Revision Of The Assessment Order Passed U/S 143(3) Of The Act On 04/12/2015, By Invoking His Powers U/S 263 Of The Act,On The Following Points:-

delay is condoned and the appeal is admitted. 3. The assessee is a company and is in the business of, health insurance claim processing etc. it filed its return of income on 30/09/2013, declaring income of Rs.4,80,10,710/-. The Assessing Officer completed assessment u/s 143(3) of the Act, determining the total income of the assessee at Rs.5

DREAMLAND EDUCATION SOCIETY,HOOGHLY vs. ACIT, CIR-2, HOOGHLY, HOOGHLY

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

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 489-495/Kol/2016 Assessment Years : 2005-06 To 2011-12

delay in filing these appeals are accordingly condoned. 5. The assessee is running a school upto XII standard under ICSE Board. The assesse is a registered society having been registered under the West Bengal Societies Registration Act, 1961 bearing registration No.S/32405 of 1981-82. As already stated it is solely engaged in imparting education to pre-primary and primary section

D.C.I.T.,CIRCLE-3(1), KOLKATA vs. SMT. SHIKHA ROY, KOLKATA

In the result, appeal of the revenue is dismissed

condone the delay and admit this appeal. 3. The assessee is an individual and filed her return of income for the Assessment Year 2016-17 on 28/06/2016, declaring total income of Rs.6,21,37,340/-. In this return of income, she declared income from rent from house property and long term capital gains from sale of tenancy rights, in addition

M/S. ELCON ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

47,620/-.\n3. Aggrieved by the order of the Assessing Officer, the assessee filed\nan appeal before the ld. CIT(A). Subsequently, the appeal was transferred\nto the Addl/JCIT(Appeals)-1, Lucknow in accordance with section 246 of\nthe Act as per the e-Appeals Scheme, 2023, notified by the Central Board\nof Direct taxes. After considering the submissions made

BHARAT TIRTHA RICE MILL,BURDWAN EAST vs. PCIT, ASANSOL, ASANSOL

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 263 of the Income Tax Act, 1961 for assessment year 2017-18. 2. The Registry has pointed out that appeal is time-barred by 47 days. In order to explain the delay, the assessee has filed an application for condonation

OCEAN MARINE ENVIRONMENT COATINGS PVT. LTD., ,KOLKATA vs. ITO, TDS, WARD - 2(2), KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

section 249 provides for condonation of delay if the Ld. CIT(A) is satisfied with the sufficient cause explained by the assessee in respect of the delay. The description available with Ld. CIT(A) for condonation of delay on the basis of sufficient cause has to be dealt with reference to sec. 5 of the Limitation Act, 1963. Various

OCEAN MARINE ENVIRONMENT COATINGS PVT. LTD., ,KOLKATA vs. ITO, TDS, WARD - 2(2), KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

section 249 provides for condonation of delay if the Ld. CIT(A) is satisfied with the sufficient cause explained by the assessee in respect of the delay. The description available with Ld. CIT(A) for condonation of delay on the basis of sufficient cause has to be dealt with reference to sec. 5 of the Limitation Act, 1963. Various

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

condone the delay of 52 days and admit the appeal for adjudication. 4. The first issue raised by the assessee is against the confirmation of addition of Rs.17,29,58,525/- by ld. CIT(Appeals) as made by the ld. Assessing Officer on account of difference between the liabilities as on 31.03.2006 and as on 31.03.2007 payable to the financial

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

condone the delay of 52 days and admit the appeal for adjudication. 4. The first issue raised by the assessee is against the confirmation of addition of Rs.17,29,58,525/- by ld. CIT(Appeals) as made by the ld. Assessing Officer on account of difference between the liabilities as on 31.03.2006 and as on 31.03.2007 payable to the financial

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

condone the delay of 52 days and admit the appeal for adjudication. 4. The first issue raised by the assessee is against the confirmation of addition of Rs.17,29,58,525/- by ld. CIT(Appeals) as made by the ld. Assessing Officer on account of difference between the liabilities as on 31.03.2006 and as on 31.03.2007 payable to the financial

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

condone the delay of 52 days and admit the appeal for adjudication. 4. The first issue raised by the assessee is against the confirmation of addition of Rs.17,29,58,525/- by ld. CIT(Appeals) as made by the ld. Assessing Officer on account of difference between the liabilities as on 31.03.2006 and as on 31.03.2007 payable to the financial

ACIT, CIRCLE - 6(2), KOLKATA vs. M/S. NAGREEKA SYNTHETICS PVT. LTD., KOLKATA

In the result, the appeal of the revenue is allowed for statistical purposes and the cross-objection by the assessee are dismissed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 427/Kol/2019 Assessment Year: 2009-10 Asst. Commissioner Of Income Tax, M/S. Nagreeka Synthetics Pvt. Ltd. Circle-6(2), Kolkata Vs 6Th Floor, Jain Chamber 18, R.N. Mukherjee Road Kolkata - 700001 [Pan : Aaacn8691D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 19/Kol/2021 Assessment Year: 2009-10 M/S. Nagreeka Synthetics Pvt. Ltd. Asst. Commissioner Of Income 6Th Floor, Jain Chamber Vs Tax, Circle-6(2), Kolkata 18, R.N. Mukherjee Road Kolkata - 700001 [Pan : Aaacn8691D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.D. Verma, Advocate Revenue By : Shri Abhijit Kundu, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/09/2023 घोषणा क" तारीख /Date Of Pronouncement: 09/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 4, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 21/06/2018, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2009- 10. The Assessee Has Filed A Cross-Objection Being C.O. No. 19/Kol/2021. 2. The Registry Has Pointed Out That There Is A Delay Of 965 Days In Filing The Cross-Objection By The Assessee. The Assessee Has Filed A 2

condone the delay and proceed to admit the same for hearing. 3. First, we will take up the revenue’s appeal. The facts in brief are that the assessee is a private limited company engaged in the business of trading, manufacturing and investment. Loss of Rs.39,45,49,119/- declared in the e-return for Assessment Year 2009-10 furnished

DCIT, CIRCLE - 6,, KOLKATA vs. LOKNATH SARAF SECURITIES LTD.,, KOLKATA

In the result, to sum up ITA No

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

47,120/- was declared by the assessee. According to the Assessing Officer, various transactions entered into by the assessee in shares were either in the nature of speculative or non- speculative transactions and accordingly he proceeded to examine separately the nature of all such transactions which had given rise to income/loss to the assessee. On such examination