INCOME TAX OFFICER, ESPLANADE AAYAKAR BHAVAN vs. ALERT CONSULTANTS AND CREDIT PVT LTD, R N MUKHERJEE ROAD

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condonation of delay. The Income Tax Officer, being a Government Officer, should have avoided to give a incorrect affidavit before this Tribunal. 6. The appeal of the revenue is liable to be dismissed on this score alone. However, we are also surprised as to why the revenue is aggrieved by the impugned order of the Ld. CIT(A). The concluding

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

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

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

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

ITC INFOTECH INDIA LTD.,KOLKATA vs. A.C.I.T.,CIR-2(1), KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

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

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

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

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. ITC INFOTECH INDIA LIMITED, KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

M/S ITC INFOTECH INDIA LTD.,KOLKATA vs. DCIT,CIR - 2(1),, KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condonation of delay. 6. Upon being so advised, the petitioner now seeks leave of this Hon’ble Tribunal to prefer an appeal and claim the cess as an allowable expense. In this regard reference is drawn to the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Limited (supra) wherein the Hon’ble Court

DCIT, CIRCLE - 48, KOLKATA, KOLKATA vs. SANJAY JAISWAL, HOWRAH

In the result, the cross objection of the assessee is allowed , appeals of the assessee and revenue are dismissed as infructuous

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

condone the delay of 20 days in preferring cross objections before us and the same is admitted herein for adjudication. 2.1. The ground raised by the assesee in his cross objection is as below:- That the CIT(Appeals) on the facts and in the circumstances of the case should have held that the assessment is barred by limitation of time

BABA IRON INDUSTRIES PVT. LTD. ,KOLKATA vs. ITO,WARD-9(1), KOLKATA., KOLKATA

Bench: Sri Rajpal Yadav & Dr. Manish Borad

254 read with Section 144B of the Act. 6. Dissatisfied with this order, assessee carried the matter in appeal before ld. CIT(A) and ld. CIT(A) has dismissed the appeal vide order dated 07.02.2023. 7. Dissatisfied with both these orders, assessee came up before the Tribunal. The Registry has pointed out that appeal of the assessee is time barred

GIRIK ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD 6(2), , KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

condone the delay and proceed to decide the appeal on merit. 9. Vide issue raised in ground no. 2, the assessee has assailed the order of Ld. CIT(A) upholding the assessment framed u/s 143(3) r.w.s. 147 of the Act of the Act which is invalid, ab-initio void, ultra vires and ex-facie nullity in the eyes

RAMAKRISHNA RAO,KOLKATA vs. ITO, WARD-2(3), ALIPURDUAR

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

254 days because the reasons assigned were not sufficient for condonation of delay. Aggrieved, the assessee is in appeal before the Tribunal. 4 Ramakrishna Rao Chintalapudi, AY: 2020-21. 6. We have heard the rival submissions and perused the material available on record. We note that the AO disallowed relief of Rs.4,63,266/- claimed u/s. 90/90A inspite of Form

SWABHUMI FOUNDATION ,NORTH TWENTY FOUR PARGANAS vs. DCIT, CIRCLE 1(1), EXEMPTION, , KOLKATA

In the result, the appeal of the assessee is allowed for statistical\npurposes

254 days.", "held": "The Tribunal condoned the delay, noting the reason provided by the assessee for the non-receipt of notices and the consequent delay was genuine. The Tribunal decided to remand the matter to the CIT(A) for de novo adjudication to provide a proper opportunity of hearing to the assessee.", "result": "Allowed", "sections

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

condone the delay and admit these cross objections filed by assessee. 25. After giving our thoughtful consideration to the submissions of the parties and perusing the judicial decisions relied upon by the ld. Counsel for the assessee. We note that the education cess is allowable for deduction u/s 37(1) of the Act. For this, we rely on the judgment

DCIT, CIRCLE - 6(1), , KOLKATA vs. CFL CAPITAL FINANCIAL 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.2390/Kol/2018 ("नधा"रणवष" / Assessment Year: 1995-96)

condone the delay and admit the appeal of revenue for hearing. 4. The grounds of appeal raised by the revenue reads as follows: 1. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) has erred by holding that this case falls under purview of Section 153(2A) and not under section

AMRITLAXMI COMMERCIAL PVT. LTD. ,KOLKATA vs. ITO,WARD-7(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

condonation of delay is being made, is under the signature of ld. Counsel for the 3 Assessment Year : 2012-2013 Amritlaxmi Commercial Pvt. Limited assessee and not under the signature of any authorized person, who can sign the return. The signatures on the appeal are of one Asha Mishra, but the Power of Attorney issued in favour

SRI KRISHNENDU CHOWDHURY,KOLKATA vs. ITO, WD-1, HALDIA, PURBA MEDINIPUR

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11

section 143(2) of the Act is purely a legal ground which goes to the root of the matter and no new facts are required to be investigated or placed on record for the adjudicating the same. The Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd vs. CIT (1998) 229 ITR 383 has held

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

condone\nthe delay and admit the appeal for hearing.\n3.\nThe issue raised by the Revenue in ground no.1 is against the order\nof Id. CIT (A) annulling the assessment framed u/s 147 of the\nIncome-tax Act, 1961 (the Act) by the Id. AO on the ground of being\ninvalid and void ab initio without considering the facts