SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5 , GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKAM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,RANGPO, EAST SIKKIM vs. DCIT (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T., CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals. The appellant has filed

DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

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

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

condoning the delay in filing the form no.10 on 15.11.2018. However, the same was dismissed by the ld. CIT(E) on 20.12.2018. Finally, the ld. AO assessed the income at ₹3,80,90,390/- by rejecting the claim of the assessee u/s 11(2) of the Act. 05. In the appellate proceedings, the ld. CIT (A) allowed the appeal

MD. MUJIBUR RAHAMAN,DURGAPUR vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

condoned after hearing the parties. 3. The first ground of appeal of assessee is against the action of the Ld. CIT(A) in confirming the disallowance made in respect of PF & ESI u/s. 36(1)(va) r.w.s. 2(24)(x) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) of Rs.4,54,289/-. At the outset

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n\"1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

ARYA ROADWAYS CO.PVT. LTD.,,KOLKATA vs. ITO, WARD - 3(3), KOLKATA [NEW ITO, WARD - 12(1), KOLKATA], KOLKATA

Appeal is allowed

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2010-11 Arya Roadways Co Pvt V/S. Ito Ward-3(3), [New Ltd., Tivoli Court, Block-B, Ito Ward-12(1)] Aayakar Bhavana, 7Th Flat-93, 1C, Ballygunge Circular Road, Floor, P-7, Chowringhee Kolkata-700 019 Square, Kolkata-69 [Pan No.Aaeca 9139 M] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Brijesh Kr. Singh, Advocate अपीलाथ" क" ओर से/By Appellant Shri A.K. Singh, Cit-Dr ""यथ" क" ओर से/By Respondent 06-12-2018 सुनवाई क" तार"ख/Date Of Hearing 26-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-15, Kolkata’S Order Dated 21.02.2017 Passed In Case No.385/Cit(A)-15/15-16/3(3)/R&T/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Sides. 2. The Assessee Has Raised Two Substantive Grounds In The Instant Appeal. It Firstly Seeks To Reverse Both The Lower Authorities’ Action Disallowing / Adding Its Freight Charges Of ₹11,68,46,218/- As Well As Loading / Unloading Charges Of ₹10,87,385/- Paid To Various Parties On

section 201(1) are not fully satisfied. Hence, disallowance made u/s.40(a)(ia) by AO ae justified in respect of payments made to these 3 parties. Now coming to the 4th party, it was noticed that R.M. Logistics is a proprietory concern of Saswata Nayak. In Form 26A, it was mentioned that this party had filed return of income

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

In the result, the appeal filed by the Revenue in ITA No

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

In the result, the appeal filed by the Revenue in ITA No

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred