JYOTI RANJAN ROY REPRESENTED BY LIMITED GUARDIAN SUVAJIT ROY ,KOLKATA vs. ACIT, CIR. 50, KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

25, 2024 to review the papers and revise the appeal and the application for condonation of delay. After making the necessary changes and adding the necessary documents, the instant petition and the appeal were filed on May 1, 2024 after a delay of 5174 days. 34. Your petitioner states that he has at all times acted in a bona fide

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

condonation of the said delay, which is duly supported by an affidavit filed by its Chartered Accountant. The reasons given by the assesese for the delay in filing this appeal are as under:- “3. The proceedings completed u/s 143(3) of the Act was reopened for reassessment u/s 147 of the Act and reassessment order u/s 147 of the Income

JYOTI RANJAN ROY,KOLKATA vs. ACIT,(I.T.) CIR.-50, KOLKATA, KOLKATA

In the result, all the captioned appeals of the assessee are allowed\nfor statistical purposes

25, 2024 to review the papers and revise the appeal\nand the application for condonation of delay. After making the necessary\nchanges and adding the necessary documents, the instant petition and the\nappeal were filed on May 1, 2024 after a delay of 5174 days.\n34. Your petitioner states that he has at all times acted in a bona fide

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

Section 239 of the said Act. In the present case we find that the Respondents have failed to exercise such powers to condone the delay in filing returns and consequent refund by the Petitioners on irrelevant and extraneous reasons. I.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/s. Jeevandarshi Marketing Pvt. Ltd. 4 10. This Court in the Judgment

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

25, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 15th January, 2024 passed for Assessment Year 2017-18. 1 Boutique De Fleur 2. The appeal is time barred

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOL. , KOLKATA vs. NALINI BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran