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

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

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., KOLKATA

Appeals are dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., KOLKATA

Appeals are dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2

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

3 Ramakrishna Rao Chintalapudi, AY: 2020-21. 7. That then Sri Siddharth Agarwal, Advocate prepared the appeal papers and finally the same was filed on 15.03.2024 before the Hon'ble Tribunal with a delay of 85 days. 8. That your petitioner prays that in the facts and circumstances stated above, the delay of 85 days in filing appeal before

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": [ "250", "13(3

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

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

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

INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA vs. LITTLESTAR SECURITIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

condone the delay and admit the appeal for adjudication.\n3.\nThe only issue raised by the Revenue in the various grounds of\nappeal is against the order of Id. CIT (A) deleting the addition of\n*27,63,00,000/- as made by the Id. AO u/s 68 of the Income-tax\nAct, 1961 (the Act) by treating the share

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

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

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

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

BANGIYA GRAMIN VIKASH BANK (PRESENTLY KNOWN AS WEST BENGAL GRAMIN BANK),MURSHIDABAD vs. ITO, WARD 42(1),, MURSHIDABAD

In the result, both the appeals of the assessee are allowed

section 254 of the Act on 10.03.2022, asking the assessee as to why the penalty should not be imposed. Finally, the penalty was imposed of ₹3,61,000/- depending on the period of delay which was calculated by the Id. AO at page no.3 of the assessment order.\n10.\nIn the appellate proceedings, the Id. CIT (A) confirmed the same

BANGIYA GRAMIN VIKASH BANK (PRESENTLY KNOWN AS WEST BENGAL GRAMIN BANK),MURSHIDABAD vs. JCIT(I & CI) - 1, , KOLKATA

In the result, both the appeals of the assessee are allowed

condone the delay and adjudicate the appeal in the ensuing paras.\nThe only issue raised by the assessee in the various grounds of appeal\nis against the order of Id. CIT (A) not allowing the employees provident\nfund payment made u/s 36(1)(va) of the Income-tax Act, 1961 (the\nAct) within a grace period of 5 days

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