M/S ARROWSPACE TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-10(2), KOLKATA

In the result, in light of the discussion made above, this appeal is dismissed

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

delay is condoned and this appeal is admitted for adjudication. The grounds of appeal are as under: “1. That the Impugned assessment order dated 14-10-2016 passed by the Ld. AO is liable to be quashed, since it has been passed in haste without allowing reasonable opportunity of being heard which is in violation of the principles of natural

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA

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

Bench: Dr. Manish Borad & 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 appellant Mr. Santanu Sanyal filed his return of income online for the AY 2016-17 declaring taxable income at Rs. 2,55,640/- after claiming a deduction of INR 2,19,372/- under Chapter

MELCON(VIZAG) PVT. LTD.,KOLKATA vs. ITO, WARD-4(2), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

234D of the Act is excessive. 2. That impugned assessment order together with the (Tax) Computation Sheet thereto attached and forming part thereof and also the impugned Appellate Order so far as it/ they relate to the said addition of Rs 6,61,299/- and interest under section 234B is otherwise illegal and or void ab-initio: Prayer and Relief

MELCO SALES PRIVATE LIMITED,MUMBAI (MAHARASHTRA) vs. INCOME TAX OFFICER, WARD - 9(1), KOLKATA, KOLKATA (WEST BENGAL)

In the result, the appeal is allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condoning the delay and for which sufficient evidences were furnished to Id. CIT (A). (2) That on the facts and in the circumstances of the case as well as in law, Id. CIT (A) has erred in dismissing the appeal of the appellant by not admitting the same on the ground of delay, whereas the appeal was already heard

ITO, KOLKATA vs. AJIT KUMAR MINDA, KOLKATA

In the result, the appeal of the Revenue and cross objections of the\nassessee are dismissed

condone the delay and\nadmit the appeal for adjudication.\n3. First take up the Revenue's appeal in ITA No.2668/Kol/2024. Brief\nfacts are that the assessee is an individual and filed original return of\nincome for the assessment year 2015-16 declaring total income of\nRs.9,28,670/- having salary income, capital gains and income from other\nsources. The assessment