KRISHNA CHANDRA DAS,ALIPORE, TWENTY FOUR PARGANAS vs. I.T.O., WARD- 25(1),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

sections for the Assessment Year 2019-20. ITA No(s). 2987, 2988 & 2989/KOL/2025 Assessment Year(s) 2019-20 Krishna Chandra Das. 3. That on the facts and circumstances of the case the Ld. C.I.T (A) erred in rejecting the Appellant's prayer for condonation of delay, which was based on wrong interpretation of date of service or communication

HIMADRI VINIMAY PVT. LTD.,KOLKATA vs. ACIT, (OSD), WARD-1(1), KOLKATA

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

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

condoning the delay though appellant has submitted a reasonable cause of delay of 17 days. The ld. Counsel for the assessee submits that in fact, there was a delay of only 17 days in filing of appeal as could be seen from Form-35, the date of service of notice of demand was 20.04.2018 and appeal was filed

DEEPAK BAJAJ ,KOLKATA vs. CIT- 14, KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2010-11

condone the delay and admit the appeal for adjudication. 6. Assessee has filed grounds of appeal which are argumentative in nature and elaborate. Direction was given to the assessee vide order sheet dated 05.09.2022, to file precise grounds. In compliance to the said direction, revised precise grounds of appeal were filed on 16.09.2022 which are nine in number. From

A B CAPITAL,KOLKATA vs. A.C.I.T., CIRCLE - 32, , KOLKATA

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

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

condoned, the highest that can happen is that a cause would be decided on merit after hearing the parties. 3. 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, ………………………………” 1.1. Considering the reasons advanced for justifying the said delay, this appeal is admitted for adjudication. I.T.A

SRIRAMPUR NITYANANDA SAMABAY KRISHI UNNAYAN SAMITY LTD.,TAMLUK, PURBA MEDNIPUR vs. I.T.O., WARD - 27(3),, HALDIA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

234/- under section 144 of the Act of the Act by denying the claim of deduction under section 80P of the Act as no return of income was filed. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) but as there was no compliance and the issues raised in the grounds of appeal

PANDAVESWAR COLLIERY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED,DURGAPUR vs. ITO, WARD-2(4), DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “a) For that the intimation passed under section 143(1) as well as rectification order u/s 154 was issued in violation of provisions 143(1)(a)(v) of Income Tax Act, 1961 for the time being

DHAR & COMPANY PVT. LTD.,HOWRAH vs. I.T.O., WARD - 3(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

234 days. The\nLd. Counsel for the assessee therefore prayed that since, the delay in\nfiling the appeal is for the sufficient reasons and therefore the same\nmay be condoned.\n03. The Ld. DR on the other hand strongly opposed the arguments of the\nLd. AR by submitting that the delay has not been explained by the\ncounsel

M/S. EMERALD PROPERTIES PVT. LTD.,KOLKATA vs. ITO,WARD-5(3), KOLKATA. , KOLKATA

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1) For that in the facts and circumstances of the case the appellate order was passed on ex-parte basis by the learned CIT(Appeals) was without considering the submission made on 24/01/2017

PRAYAS EK ASHA,KOLKATA vs. ITO, WARD - 1(4), EXEMPT,, KOLKATA

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2022-23

234 A/B/C the same was unjustified and hence the same be directed to recomputed the interest as per law. 5) The appellant craves leave to produce additional evidences in terms of Rule 29 of the Income Tax (Appellate Tribunal) Rules 1963. 6) The appellant craves leave to press new, additional grounds of appeal or modify, withdraw any of the above

GAJANAND AGARWAL,SIKKIM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2), GANGTOK, SIKKIM

Appeals are allowed for statistical purposes

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

234 days. For the sake of convenience, ITA No. 880/Kol/2025 pertaining to A.Y. 2011-12 is being taken as the lead case. The application for condonation the said delay filed for ITA No. 880/Kol/2025 is reproduced as under: “Most respectfully, the appellant begs to submit as under:- 1. That the Order U/s. 250 of the Income Tax Act, 1961 (here

GAJANAND AGARWAL,SIKKIM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2), GANGTOK, SIKKIM

Appeals are allowed for statistical purposes

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

234 days. For the sake of convenience, ITA No. 880/Kol/2025 pertaining to A.Y. 2011-12 is being taken as the lead case. The application for condonation the said delay filed for ITA No. 880/Kol/2025 is reproduced as under: “Most respectfully, the appellant begs to submit as under:- 1. That the Order U/s. 250 of the Income Tax Act, 1961 (here

GAJANAND AGARWAL,SIKKIM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(2), GANGTOK, SIKKIM

Appeals are allowed for statistical purposes

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

234 days. For the sake of convenience, ITA No. 880/Kol/2025 pertaining to A.Y. 2011-12 is being taken as the lead case. The application for condonation the said delay filed for ITA No. 880/Kol/2025 is reproduced as under: “Most respectfully, the appellant begs to submit as under:- 1. That the Order U/s. 250 of the Income Tax Act, 1961 (here

GAJANAND AGARWAL,SIKKIM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2), GANGTOK, SIKKIM

Appeals are allowed for statistical purposes

234 days. For the sake of convenience, ITA No. 880/Kol/2025 pertaining to A.Y. 2011-12 is being taken as the lead case. The application for condonation the said delay filed for ITA No. 880/Kol/2025 is reproduced as under: “Most respectfully, the appellant begs to submit as under:- 1. That the Order U/s. 250 of the Income Tax Act, 1961 (here

GAJANAND AGARWAL,SIKKIM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2), GANGTOK, SIKKIM, GANGTOK

Appeals are allowed for statistical purposes

234 days. For the sake of convenience, ITA No. 880/Kol/2025 pertaining to A.Y. 2011-12 is being taken as the lead case. The application for condonation the said delay filed for ITA No. 880/Kol/2025 is reproduced as under: “Most respectfully, the appellant begs to submit as under:- 1. That the Order U/s. 250 of the Income Tax Act, 1961 (here

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

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

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

condone the delay and admit the appeals for adjudication. 2 ITA Nos. 674-982-983/Kol/2012 National Insurance Co. Ltd., AYs 2005-06,2007-08 &2008-09 ITA No. 674/Kol/2012 – Asst Year 2005-06 3. The first issue to be decided in this appeal is as to whether the ld CITA is justified in deleting the addition made on account

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

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

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

condone the delay and admit the appeals for adjudication. 2 ITA Nos. 674-982-983/Kol/2012 National Insurance Co. Ltd., AYs 2005-06,2007-08 &2008-09 ITA No. 674/Kol/2012 – Asst Year 2005-06 3. The first issue to be decided in this appeal is as to whether the ld CITA is justified in deleting the addition made on account

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

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

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

condone the delay and admit the appeals for adjudication. 2 ITA Nos. 674-982-983/Kol/2012 National Insurance Co. Ltd., AYs 2005-06,2007-08 &2008-09 ITA No. 674/Kol/2012 – Asst Year 2005-06 3. The first issue to be decided in this appeal is as to whether the ld CITA is justified in deleting the addition made on account

DEPUTY COMMISSIONER OF INCOME TAX, CIR-4(1), KOLKATA, KOLKATA vs. SUBLIME AGRO LIMITED, KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay of two hundred thirty seven days in filing appeal before the Hon’ble ITAT against the order of the Ld. CIT(A) due non-availability of assessment record and malfunctioning of copying machine which may kindly condoned. ii) That on the facts and circumstances of the case and in law, the Ld. CIT(A), Kolkata-22 has erred