THE JUTE CORPORATION OF INDIA LTD.,KOLKATA vs. DCIT CIR.-1, KOLKATA, KOLKATA

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

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Acit, Circle 1(2), Kolkata Vs. The Jute Corporation Of India Ltd. Ayakar Bhawan, P-7, Chowringhee Hudco Building, 15N, Nellie Square, R.No.14, 7Th Floor, Kolkata – Sengupta Sarani, Kolkata-700 700 069. 087. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabct 8820 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

condone the delay and admit the Cross-objection for hearing. 4. The grievances raised by the Revenue in ITA No.2305/Kol/2017, for A.Y.2011-12, are as follows: “1.Whether on the facts & in the circumstances of the case and in law, the Ld.CIT(A) was justified in allowing a claim of Rs.3,28,00,000/-, disregarding the fact that there had been

ACIT, CIR-1(2), KOLKATA, KOLKATA vs. THE JUTE CORPORATION OF INDIA LTD.,, KOLKATA

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

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Acit, Circle 1(2), Kolkata Vs. The Jute Corporation Of India Ltd. Ayakar Bhawan, P-7, Chowringhee Hudco Building, 15N, Nellie Square, R.No.14, 7Th Floor, Kolkata – Sengupta Sarani, Kolkata-700 700 069. 087. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabct 8820 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

condone the delay and admit the Cross-objection for hearing. 4. The grievances raised by the Revenue in ITA No.2305/Kol/2017, for A.Y.2011-12, are as follows: “1.Whether on the facts & in the circumstances of the case and in law, the Ld.CIT(A) was justified in allowing a claim of Rs.3,28,00,000/-, disregarding the fact that there had been

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

2)(b) of the Act, dt. 20/11/2017 condoning the delay in filing of the requisite Form the Act, dt. 20/11/2017 condoning the delay in filing of the requisite Form the Act, dt. 20/11/2017 condoning the delay in filing of the requisite Form No. 10 for the Assessment Year 2014 No. 10 for the Assessment Year

URVASHI SAREES PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), , KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

delay is hereby condoned and the Revenue’s appeal is also admitted for adjudication along with the assessee’s. I T A N o . 2 2 2 / K o l / 2 0 2 5 I T A N o . 1 9 4 6 / K o l / 2 0 2

PRAMOD LAKRA DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. URVASHI SAREES PVT. LTD, KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

delay is hereby condoned and the Revenue’s appeal is also admitted for adjudication along with the assessee’s. I T A N o . 2 2 2 / K o l / 2 0 2 5 I T A N o . 1 9 4 6 / K o l / 2 0 2

LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

condone the delay in filing the appeal 2 Loyola High School before the Commissioner. Similarly, it has been used in section 5

AMALENDU KUMAR MODAK,KOLKATA vs. INCOME TAX OFFICER , 50(1), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18 Amalendu Kumar Modak, Income Tax Officer, 50(1), Karer Ganga, Laha Bagan, Garia, Income Tax Office, Civil Centre, Vs Garia Main Road, Kolkata-700084, Uttarapan Complex, West Bengal Manicktala, Kolkata-700 067, West Bengal (Appellant) (Respondent) Pan: Aekpm9399G Present For: Appellant By : Shri Indranil Banerjee, Ar Respondent By : Shri Pradip Kumar Biswas, Dr Date Of Hearing : 14.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The National Faceless Appeal Centre, Delhi [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 2017-18 Dated 14.11.2024, Which Has Been Passed Against The Assessment Order U/S 147 Read With Section 144 Read With Section 144B Of The Act, Dated 29.05.2023. 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to a want of acceptable explanation, whereas in certain other cases, delay

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

condoned. Ground No.1 & 2 – Vide Ground Nos.1 & 2, the assessee has 4. agitated the confirmation of addition of Rs.10,10,774/- made by the Assessing Officer invoking the provisions to section 43B of the Act for delay in depositing employees contribution to provident fund and employees state insurance. 5

MILK MANTRA DAIRY (P) LTD.,BHUBANESWAR vs. DCIT, CIR.-12(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Aby T. Varkey & Shri Girish Agrawalassessment Year: 2013-14 Milk Mantra Dairy Pvt. Ltd. Deputy Commissioner Of Pan: Aagcm1112L Income-Tax Vs. 7Th Floor, Z Tower, Patia Circle-12(1) Nandan Kanan Road, Kolkata. Bhubaneswar-751024. (Appellant) (Respondent) Present For: Appellant By : Shri Rajib Sharma & Shri Jai Somani, Ars Respondent By : Shri Sudipta Guha, Cit, Dr Date Of Hearing : 05.04.2022 Date Of Pronouncement : 04.07.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A)-4, Kolkata In Appeal No. 491/Cit(A)-4/16-17 Dated 03.02.2020 Against The Assessment Order Of Dcit, Circle-12(1), Kolkata Passed U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”) Dated 13.01.2017. 2. There Is A Delay Of 73 Days In Filing The Present Appeal For Which A Petition For Condonation Of Delay Is Placed On Record. From The Condonation Petition, We Note That The Present Appeal Ought To Have Been Filed On Or Before 17.04.2020 Which Falls During The Lockdown Period On Account Of Pandemic Of Covid-19. It Is Requested By The Assessee That Since It Is Prevented By Sufficient & Reasonable Cause, The Delay Of 73 Days In Filing The Appeal May Be Condoned & Appeal Be Admitted For Meritorious Disposal. We Have Heard Both The Sides & Find That Vide Order Dated 10.01.2022, Hon’Ble Supreme Court Has Directed That The Period From 15.03.2020 To 28.02.2022 Is To Be Excluded For The Purpose Of Computing The 2 Milk Mantra Dairy (P) Ltd. A.Y. 2013-14 Limitation Period During The Covid-19 Pandemic. Further, A Period Of 90 Days Is Allowed After 28.02.2022 Vide Same Order. Considering The Facts & The Explanation Of The Assessee, We Condone The Delay In Filing The Appeal & Admit It For Adjudication.

condone the delay in filing the appeal and admit it for adjudication. 3. Grounds taken by the assessee in the present appeal are reproduced as under: 1. That on the facts and in the circumstances of the case, the learned CIT(Appeals) erred in confirming addition made by the Assessing Officer to the extent of Rs. 6.8 crores as share

VKPM SEVA TRUST, KOLKATA vs. CIT(E), KOLAKTA

In the result, the appeal filed by the assessee is allowed

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

condone the delay. 5. Upon hearing the rival submissions of the Counsels of the respective parties, we have perused the case of the assessee which is as follows: The brief fact of the case of the assessee is that the assessee is a charitable Trust registered/approved u/s 80G(5) of the Act since 2016. However, an amendment was brought into

SILIGURI SALASAR BALAJEE SEWA TRUST,SILIGURI vs. C.I.T., (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for\nstatistical purposes

condonation of the delay.\nAfter going over the said application, we find sufficient reasons behind\nthe delay and consequently, the delay in filing the appeal is hereby\ncondoned and we proceed to dispose of the appeal on merits.\n3. Brief facts of the case are that the assessee was granted provisional\napproval u/s 80G(5

BISWAJIT ROY,JALPAIGURI vs. ITO, WARD 1(1), , JALPAIGURI

Appeal is dismissed

Bench: Him, In Limine, By Not Condoning A Delay Of 436 Days Before Him.

Section 5. It was held that when the party has come with a false plea to get rid of the bar of limitation, the court should not encourage such person by condoning the delay and result in the bar of limitation pleaded by the opposite party. The Court, therefore, refused to condone the delay in favour of the party

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

section 12A(1)(ac) (iii) of the I.T. Act 1961 on 6.5.2022 along with annexures.” 5. In view of the submission made we are of the view that there is sufficient cause for the delay which was neither mala fide/intentional nor 3 Nitdaa Foundation has given any benefit to the assessee. Hence, the delay of 77 days is hereby condoned

MR. DEBABRATA DATTA,KOLKATA vs. ACIT, CIR. 1(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

Bench: Dr. Manish Borad & Sonjoy Sarma

2. Registry has informed that the appeal is time barred by 43 days. Condonation application has been filed by the assessee. After perusing the same, we find force in the reasons mentioned therein and are satisfied that the assessee was prevented for reasonable cause in filing the instant appeal within statutory time limit. We, therefore, condone the delay and admit

LATE RAM KISHAN MALL, L/H SHRI MAN MOHAN MALL ,KOLKATA vs. ITO, WARD - 62(4), KOLKATA , KOLKATA

Bench: Shri S.S, Godaraassessment Year:2004-05

delay is neither intentional nor deliberate but on account of circumstances beyond assessee’s control. The same stands condone. 3. Coming to the main appeal, it transpires at the outset from a perusal of the Assessing Officer’s re-assessment dated 31.12.2017 that he has not issued any notice ITA No.701/Kol/2018 A.Y. 2004-05 Sh ManMohan Mall L/r R.Kishna Mall

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would be a ground to condone the delay

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would be a ground to condone the delay

SWARUP KUMAR SAHA ,KOLKATA vs. ITO, WARD - 50(2), KOLKATA , KOLKATA

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

Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Swarup Kumar Saha…............…..…….……………………..…………………………………..……….……..Appellant 40C/1, Jessore Road Barasat Kolkata – 700 124 [Pan : Algps 1418 K] Income Tax Officer, Ward 50(2), Kolkata.………………………………...……...…………….......Respondent Appearances By: Shri K.M. Roy, Fca, Appeared On Behalf Of The Assessee. Shri Provash Roy, Jcit, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 28Th, 2018 Date Of Pronouncing The Order : July 20Th , 2018 Order Per J. Sudhakar Reddy, Am :-

section 5 is adequately elastic to enable the courts to apply the law in a meaningful manner, which subserves the ends of justice - that being the life-purpose of the existence of the institution of courts. A justifiably liberal approach has to be adopted on principle. "Every day's delay must be explained" does not imply a pedantic approach