DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA vs. PRAFUL ENTERPRISES PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

INCOME TAX OFFICER, WARD-5(1), KOLKATA, KOLKATA vs. VITAL ENCLAVE PRIVATE LIMITED, KOLKATA

In the result, appeal filed by the Revenue is dismissed

condone the delay and admitted the appeal for adjudication.\n1.2 The present appeal emanates from the order of the Ld.\nCommissioner of Income Tax (Appeals), National Faceless Appeal Centre\n(NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)"] passed u/s 250\nof the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY\n2013-14, dated

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1),KOLKATA, KOLKATA vs. RAGHUPATI CONSULTANTS PRIVATE LIMITED, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

Bench: Tribunal 07.06.2024 The Authorization dated 07.06.2024 of Pr. Commissioner of Income-Tax, Central-1, Kolkata was received in this office for filing further appeal certifying that the Appellate Order dated 18.03.2024 in appeal no. CIT(A)-Kolkata- 12/10694/2018-19 in the case of Raghupati Consultants Pvt. Ltd. PAN-AACCR8354F for the AY 2011-12 of Commissioner of Income Tax (Appeal)-26, Kolkata was received in his office on 18.03.2024. 07.06.2024 Accordingly, appeal on e-filing portal of ITAT

delay is hereby condoned and this appeal is admitted for adjudication. 2. This appeal filed by the Revenue is against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-26 [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2011-12, dated

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC