DCIT, CIRCLE - 9, KOLKATA, KOLKATA vs. M/S. PACEMAN SALES PROMOTION PVT. LTD., KOLKATA

In the result, the appeal of the revenue are dismissed and cross objections of the assessee are dismissed as infructuous

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1058 & 1059/Kol/2011 Assessment Years : 2003-04 & 2004-05 Dcit, Circle-9, Kolkata -Vs- M/S Paceman Sales Promotion Pvt. Ltd. [Pan: Aabcp 5021 A] (Appellant) (Respondent) I.T.A No. 916/Kol/2012 Assessment Year : 2006-07 Dcit, Circle-9, Kolkata -Vs- M/S Paceman Sales Promotion Pvt. Ltd. [Pan: Aabcp 5021 A] (Appellant) (Respondent) C.O. Nos.59 & 60/Kol/2013 (Arising Out Of I.T.A Nos. 1058 & 1059/Kol/2011) Assessment Years : 2003-04 & 2004-05 M/S Paceman Sales Promotion Pvt. Ltd. -Vs- Dcit, Circle-9, Kolkata [Pan: Aabcp 5021 A] ( Cross Objector) (Respondent)

condone the delay in the facts and circumstances of the case. Accordingly, the cross objections of the assessee are admitted for adjudication for both the Asst Years 2003-04 and 2004-05. 2 C.O. Nos.59&60/Kol/2013 Paceman Sales Promotion Pvt. Ltd. A.Yrs.03-04,04-05&06-07 3. The issues involved in Asst Years

DCIT, CIRCLE -9, KOLKATA, KOLKATA vs. M/S PACEMAN SALES PROMOTION PVT LTD., KOLKATA

In the result, the appeal of the revenue are dismissed and cross objections of the assessee are dismissed as infructuous

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1058 & 1059/Kol/2011 Assessment Years : 2003-04 & 2004-05 Dcit, Circle-9, Kolkata -Vs- M/S Paceman Sales Promotion Pvt. Ltd. [Pan: Aabcp 5021 A] (Appellant) (Respondent) I.T.A No. 916/Kol/2012 Assessment Year : 2006-07 Dcit, Circle-9, Kolkata -Vs- M/S Paceman Sales Promotion Pvt. Ltd. [Pan: Aabcp 5021 A] (Appellant) (Respondent) C.O. Nos.59 & 60/Kol/2013 (Arising Out Of I.T.A Nos. 1058 & 1059/Kol/2011) Assessment Years : 2003-04 & 2004-05 M/S Paceman Sales Promotion Pvt. Ltd. -Vs- Dcit, Circle-9, Kolkata [Pan: Aabcp 5021 A] ( Cross Objector) (Respondent)

condone the delay in the facts and circumstances of the case. Accordingly, the cross objections of the assessee are admitted for adjudication for both the Asst Years 2003-04 and 2004-05. 2 C.O. Nos.59&60/Kol/2013 Paceman Sales Promotion Pvt. Ltd. A.Yrs.03-04,04-05&06-07 3. The issues involved in Asst Years

DCIT, CIRCLE - 9, KOLKATA, KOLKATA vs. M/S. PACEMAN SALES PROMOTION PVT. LTD., KOLKATA

In the result, the appeal of the revenue are dismissed and cross objections of the assessee are dismissed as infructuous

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1058 & 1059/Kol/2011 Assessment Years : 2003-04 & 2004-05 Dcit, Circle-9, Kolkata -Vs- M/S Paceman Sales Promotion Pvt. Ltd. [Pan: Aabcp 5021 A] (Appellant) (Respondent) I.T.A No. 916/Kol/2012 Assessment Year : 2006-07 Dcit, Circle-9, Kolkata -Vs- M/S Paceman Sales Promotion Pvt. Ltd. [Pan: Aabcp 5021 A] (Appellant) (Respondent) C.O. Nos.59 & 60/Kol/2013 (Arising Out Of I.T.A Nos. 1058 & 1059/Kol/2011) Assessment Years : 2003-04 & 2004-05 M/S Paceman Sales Promotion Pvt. Ltd. -Vs- Dcit, Circle-9, Kolkata [Pan: Aabcp 5021 A] ( Cross Objector) (Respondent)

condone the delay in the facts and circumstances of the case. Accordingly, the cross objections of the assessee are admitted for adjudication for both the Asst Years 2003-04 and 2004-05. 2 C.O. Nos.59&60/Kol/2013 Paceman Sales Promotion Pvt. Ltd. A.Yrs.03-04,04-05&06-07 3. The issues involved in Asst Years

ITO, WARD - 2(3), KOLKATA, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD.,, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2163/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10)

condon the delay and admit the appeal for hearing on merits. M/s Height Insurance Services Ltd. Assessment Year:2009-10 3. The grounds of appeal raised by the revenue are as follows: 1. “In the facts and in the circumstances and on points of law, the Ld. CIT (A) has erred in not appreciating that the AO highlighted that

ITO, KOLKATA vs. BLACKBERRY VYAPAAR PVT. LTD., KOLKATA

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: “1. Whether on the facts and in the circumstances of the case and in law, the Ld. NFAC, Nev Delhi was justified in deleting the addition

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. BATA INDIA LTD., KOLKATA

Appeal is partly allowed and the CO is dismissed

Bench: the Hon'ble Income Tax Appellate Tribunal, Kolkata in ITA No. 1844/Kol/2017 for the assessment year 2009-10;

delay is hereby condoned and the CO is admitted for adjudication, along with the primary appeal. Both these matters are being disposed of through a single order. 2. In this case, the Ld. AO made a number of additions which were challenged before the Ld. CIT(A), who is seen to have granted relief substantially. 2.1 Aggrieved with the impugned

M/S THE PHILANTHROPIC SOCIETY OF THE ORTHODOX CHURCH,KOLKATA vs. DDIT (EXEMPTIONS)-1, KOLKATA, KOLKATA

In the result, appeal of the assessee stands allowed

Bench: Shri Waseem Ahmed & Shri K.Narsimha Charyassessment Year:2011-12

condone the assessee's delay in exercising the option. ITA No.763/Kol/2016 A.Y.2011-12 M/s The Philanthropic Society of the Orthodox Church vs. DDIT(Ex)-I, Kol. Page 4 3. For that in view of the facts and circumstances of the case the Hon'ble CIT was wholly wrong and unjustified in passing the order u/s 263 without considering and appreciating

DCIT CIR-4(1), KOLKATA, AAYAKAR BHAWAN vs. MCLEOD RUSSEL INDIA LTD, KOLKATA

In the result, the appeal filed by the revenue is 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 company was engaged primarily in the business of cultivation and manufacture of tea, company filed return of income for AY 2013-14 declaring total income of Rs. 36,48,96,214/-. The return of income was selected for scrutiny, notices

GAUTAM ARORA,CHENNAI vs. DCIT(INTERNATIONAL TAXATION)-1(1), KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes as per terms indicated hereinabove

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 354/Kol/2021 Assessment Year: 2012-13 Gautam Arora Dcit, (International Taxation)- Flat No. 052, Block 40 Vs 1(1), Kolkata Dlf Garden City Near Psbb Millenium School Omr, Thalambur Chennai - 603103 [Pan : Aerpa7725B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan K. Ved, C.A. Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 12/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 22, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 17/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 128 (One Hundred Twenty Eight) Days In Filing The Present Appeal Before The Tribunal. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of Pandemic Of Covid-19 Which Has Been Excluded By 2

condone the delay and proceed to admit the appeal for hearing. The assessee has raised the following grounds of appeal:- “1:0 General: 1: 1 The Assessing Officer ("AO") has erred in assessing the total income of the Appellant at Rs. 52,44,210/- as against the income of Rs. 10,83,317/- as per the revised return of income

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

ACIT, CIR. 43, KOLKATA vs. M/S K.B.DEVELOPERS, KOLKATA

In the result, the Revenue’s appeal as well as Cross Objection by the assessee both are dismissed

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

condone the delay and dispose of the appeal on merit. 3. The assessee is a partnership firm which is engaged in the business of real estate. The original partnership firm consisted of 18 partners, out of which 10 partners retired on 27.05.2012. The assessee-firm filed its e- return of income for the assessment year 2013-14 on 30.07.2013 declaring

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

condoned. ITA No. 2457/Kol/2024 for AY 2018-19 3. Brief facts of the case of the assessee are that the assessee engaged in the manufacturing and sale of carbon black, sale of surplus of power generated from off- gases from carbon black manufacturing process having its factories at Durgapur, Kochi 3 I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

condoned. ITA No. 2457/Kol/2024 for AY 2018-19 3. Brief facts of the case of the assessee are that the assessee engaged in the manufacturing and sale of carbon black, sale of surplus of power generated from off- gases from carbon black manufacturing process having its factories at Durgapur, Kochi 3 I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

condoned. ITA No. 2457/Kol/2024 for AY 2018-19 3. Brief facts of the case of the assessee are that the assessee engaged in the manufacturing and sale of carbon black, sale of surplus of power generated from off- gases from carbon black manufacturing process having its factories at Durgapur, Kochi 3 I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

condoned. ITA No. 2457/Kol/2024 for AY 2018-19 3. Brief facts of the case of the assessee are that the assessee engaged in the manufacturing and sale of carbon black, sale of surplus of power generated from off- gases from carbon black manufacturing process having its factories at Durgapur, Kochi 3 I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years