PRESTAR INFRASTRUCTURE PROJECTS LTD,KOLKATA vs. DCIT 5(1),KOLKATA, KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condonation application and dismissing the appeal on the grounds of delay in filing, without considering the genuine and unavoidable reasons cited by the appellant, that the delay was not intentional, and that the appellant had sufficient cause for not filing the appeal within the prescribed time limit. 3. Because on the basis of the facts and circumstances of the case

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

246 of\nthe Act as per the e-Appeals Scheme, 2023, notified by the Central Board\nof Direct taxes. After considering the submissions made by the assessee,\nthe ld. CIT(A) dismissed the appeal in the following manner:\nI.T.A. No.2277/Kol/2024\n Assessment Year: 2022-23\nM/s Elcon Estate Pvt. Ltd\n\"6. Decision:\n7.1 The statement of facts, grounds

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

condone the delay and proceed to decide the appeal on merit. 10. The grievance of the assessee is that the ld. CIT has erred in taking cognizance under section 263 of the Income Tax Act and thereby setting aside the assessment order for passing a fresh assessment order. 11. Brief facts of the case are that the assessee has filed

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1)-KOL, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 36(1)(va) of the Act and consequent additional tax burden thereon causes undue hardship to the Assessee and penalising multiple times under different laws for the same offence. 7. The Assessee was suffering from huge cash crunch during the relevant period and hence defaulted in depositing the statutory contributions within due dates but paid the contributions before filing

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 36(1)(va) of the Act and consequent additional tax burden thereon causes undue hardship to the Assessee and penalising multiple times under different laws for the same offence. 7. The Assessee was suffering from huge cash crunch during the relevant period and hence defaulted in depositing the statutory contributions within due dates but paid the contributions before filing

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1)-KOL, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WAR the Statement of Facts and Grounds of Appeal.

Section 36(1)(va) of the Act and consequent additional tax burden thereon causes undue hardship to the Assessee and penalising multiple times under different laws for the same offence. 7. The Assessee was suffering from huge cash crunch during the relevant period and hence defaulted in depositing the statutory contributions within due dates but paid the contributions before filing

MONISH RANJAN DASGUPTA,KOLKATA vs. ITO, WARD - 61(3), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication on merits. 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 and in law, the direction of CIT(A)-NFAC to restrict the levy of penalty to 100% of tax sought to be evaded

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

RECKITT DENCKISER (INDIA) LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-5(1), KOLKATA, KOLKATA vs. M/S. PROFICIENT COMMODITIES PVT. LTD., KOLKATA

In the result, the cross objection filed by the assessee in CO No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13)

condone the delay and admit the cross objection of the assessee for hearing. M/s Proficient Commodities Pvt. Ltd. M/s Proficient Commodities Pvt. Ltd. ITA No.1346/Kol/2016&C. O. No. 2016&C. O. No. 36/Kol/2019 Assessment Year: Assessment Year:2012-13 6. At the outset itself, the ld. Counsel for . At the outset itself, the ld. Counsel for the assessee submitted that

ITO, WARD-29(3), KOLKATA, KOLKATA vs. M/S. AUTO CARE, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1484/Kol/2016 Assessment Year : 2008-09 Ito, Ward-29(3), Kolkata -Vs- M/S Auto Care Centre [Pan: Aahfa 8997 R] (Appellant) (Respondent)

condone the delay and admit the appeal of the revenue for adjudication. 2 M/s Auto Care Centre A.Yr.2008-09 3. The only issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the penalty levied u/s 271E of the Act in the facts and circumstances of the case. 4. The brief

LAXMIDHAN TRADELINK PVT. LTD.,KOLKATA vs. ITO, WARD-2(2), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Bench raising the following grounds of appeal: “1. For that the Ld. CIT(A), NFAC, Delhi has erred in law as well as on facts of the case by passing order u/s 250 dated 20/03/2023 dismissing the appeal filed

XPONSE TECHNOLOGIES LIMITED,KOLKATA vs. I.T.O., WARD - 2(1),, KOLKATA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

246 A of the Income Tax Act, 1961 against the order of the AO passed u/s 144/147 of the Act relating to AY 2007-08. The assessee obtained certified copy of the assessment order dated 31.03.2014 on 06.07.2016 along with the demand order. The assessment order and demand notice for the AY 2007-08 was not served since

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