SMITA BISWAS,JALPAIGURI vs. A.C.I.T., CIRCLE-1(1), JALPAIGURI, JALPAIGURI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar]

condone the delay. 5. The assessee has raised legal issue before us that the assessment was framed by ACIT, Circle-1(1), Jalpaiguri instead of jurisdiction with ITO, Ward-1(4), Jalpaiguri who issued the notice u/s 143(2) of the Act and has the pecuniary jurisdiction in terms of Instruction No. 1/2011{F.No.187/12/2010-IT(A-I)}. 6. Facts

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

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

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

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

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

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

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

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

condone the delay and admit the appeals for\nadjudication.\n2. The Revenue is in appeal before the Tribunal raising the following\ngrounds of appeal:\nI. ITA No. 1246/KOL/2019; AY 2012-13:\n\"1. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in deleting the sum of Rs.77,70,880/- incurred

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

condone the delay and proceed to adjudicate upon the matters. 3. Grounds of appeal taken by the Revenue are reproduced as under:- Assessment Year: 2015-2016 (1) That on the facts and circumstances of the Case, the Ld. CIT(A) has erred in deleting the Transfer Pricing adjustment of INR 7,53,60,879 (later on rectified

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

condone the delay and proceed to adjudicate upon the matters. 3. Grounds of appeal taken by the Revenue are reproduced as under:- Assessment Year: 2015-2016 (1) That on the facts and circumstances of the Case, the Ld. CIT(A) has erred in deleting the Transfer Pricing adjustment of INR 7,53,60,879 (later on rectified

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

2 Assessment Year : 2012-2013 Amritlaxmi Commercial Pvt. Limited on behalf of the assessee. Similarly response to notice issued under section 142(1) was not given by the assessee. Hence, ld. Assessing Officer has initiated penalty under section 271(1)(b) of the Income Tax Act. He passed an ex-parte assessment and made the addition of Rs.19

M/S COAL INDIA LTD.,KOLKATA vs. DCIT, CIR-5(1), , KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances