ZYDUS HEALTHCARE LTD,GANGTOK vs. ACIT, CIR. 3(2), GANGTOK

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

56, the notice of demand issued under section 156 of the Income Tax Act dated 30.12.2019 is available. Accordingly, ld. Assessing Officer has raised the demand. 9. The ld. Counsel for the assessee while impugning the alleged final assessment order dated 24.02.2021 submitted that 6 Assessment Year: 2014-2015 Zydus Healthcare Limited the alleged Draft Order dated

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. SHRI SAROJ KUMAR PODDAR, KOLKATA

In the result, the appeal of the Revenue is dismissed as not maintainable

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble]

delay of two days in filing of this appeal by the Revenue. The same is hereby condoned. 3. At the outset, the ld. AR appearing on behalf of the assessee challenged the maintainability of the Departmental appeal. The assessee filed detailed written submissions dated 09/04/2021 in this regard. In response, the Revenue also filed detailed note on the issue

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, CC-1(4), KOLKATA, KOLKATA vs. JUPITER INTERNATIONAL LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Dcit, Cc-1(4), Kolkata ………….……………………….……….……….……Appellant Vs. Jupiter International Limited..……………………………….....……...…..…..Respondent Unnayanam, 20A, Ashutosh Chowdhury Avenue, Kol-19.. [Pan: Aaacj6956B] Appearances By: Shri P. N Barnwal, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Soumitra Choudhury & Nandini Sureka, Advocate, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 12, 2026 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 29.10.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 197 Days & The Revenue Has Filed A Petition For Condonation Of The Delay. After Going Over The Said Petition, We Find Sufficient Reasons Behind The Delay & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case are that the assessee company was established on 08.09.1978 and is engaged in the trading of computer peripherals and parts and manufacturing of CDR and DVDR. The Jupiter International Limited assessee company filed its original return

INCOME TAX OFFICER, KOLKATA vs. SHIVRASHI VANIJYA PRIVATE LIMITED, KOLKATA

In the result, the appeal is hereby treated as allowed

delay is hereby condoned.\n3. Brief facts of the case of the assessee are that the assessee has filed its return of income for AY 2013-14 declaring total income “Nil”. The return was duly processed and an order was passed u/s 143(3) assessing total income of Rs.16,010/- with income tax liabilities of Rs.4,950/-. The case

SANTANU DAS,KOLKATA vs. I.T.O.,WARD-25(1), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 3 of the Limitation Act; 5. Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence

SMT. KAJARI BANERJEE,KOLKATA vs. ITO WARD-29(1), KOLKTAT

In the result, the appeal of the assessee is allowed

condone the delay and admit the appeal for adjudication.\n03. The only issue raised in the various grounds of appeal is against the\napplicability of the provisions of Section 56(2)(X) of the Act by the Id.\nAO which was upheld by the Id. CIT (A).\n04. The case of the assessee was selected for limited scrutiny

ACIT, CIRCLE-32, KOLKATA, KOLKATA vs. MRS. ISHITA MOHATTA, KOLKATA

In the result the Cross Objection, No

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Acit, Cir-32, Kolkata Vs. Mrs. Ishita Mohatta 10B, Middleton Row, 3Rd Floor, Kolkata – 24, Park Street, Magma House, 9Th Floor, Kolkata – 700 071. 700 016. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpk 3943 P (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Co No.45/Kol/2018 (Assessment Year: 2013-14) Vs. Acit, Cir-32, Kolkata Mrs. Ishita Mohatta 24, Park Street, Magma House, 9Th 10B, Middleton Row, 3Rd Floor, Floor, Kolkata – 700 016. Kolkata – 700 071. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpk 3943 P (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

condone the delay and admit the appeal for hearing. 3. The grievances raised by the Revenue are as follows: In the fact and circumstance of the case the ld CIT(A)-9, Kolkata has erred in deleting the disallowance made by the AO on account of and deduction U/s 54F of the I.T. Act,61. 4. The facts

RAJIB CHAKRABORTY,KOLKATA vs. ITO- WARD-30(3), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

condone the delay and proceed to decide the appeal on merit. 8 I.T.A. No.1279/Kol/2023 Assessment Year: 2013-14 Rajib Chakraborty. 14. The only effective issue raised in the grounds of appeal is that the Ld. CIT(A) has erred in facts and on law in upholding the order of AO wherein the AO has denied the benefit of exemption claimed

D.C.I.T CC - XXIII,KOLKATA., KOLKATA vs. M/S SINGHAL ENTERPRISES PVT LTD., KOLKATA

In the result, both appeal of Revenue stand allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

56,588/- for AY 2009-10 and u/s. 80IB of Rs.7,05,60,546/- for AY 2008-09 and of Rs.6,49,65,494/- for AY 2009-10 on the allegation that the return was filed after the due date u/s 1939(1) of the IT Act and disallowed as per provision of sec. 80AC

ITO, WARD - 34(4) , KOLKATA vs. M/S. GODHULI DEALCOM LLP, DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes and the Cross Objection raised by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

condone the delay of 996 days in filing of the Cross Objection and admit the same for adjudication. 3. The Revenue has raised the following grounds of appeal:- “1. On the facts and circumstances of the case, the Id. CIT(A) erred in deleting the securities premium reserve of Rs. 12,87,23,000/- which stood transferred

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

INCOME TAX OFFICER, KOLKATA vs. NETAI BHADRA, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purposes and the Cross Objection of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 2386/Kol/2024 Assessment Year: 2020-2021 Income Tax Officer,…………………………..……Appellant Ward-50(1), Kolkata, Uttarapan Building, Block-Ds-Ii & Iii, 2Nd Floor, Ultadanga, Kolkata-700054 -Vs.- Netai Bhadra,…………………………………......Respondent 3/2,New Pally, Noapara, Kolkata-700090, West Bengal [Pan:Ahdpb8164C] -And- C.O. No. 8/Kol/2025 (In Ita No. 2386/Kol/2024) Assessment Year: 2020-2021 Netai Bhadra,…………………………………..Cross Objector 3/2,New Pally, Noapara, Kolkata-700090, West Bengal [Pan:Ahdpb8164C] -Vs.- Income Tax Officer,…………………………..…Respondent Ward-50(1), Kolkata, Uttarapan Building, Block-Ds-Ii & Iii, 2Nd Floor, Ultadanga, Kolkata-700054

delay is condoned. 5. Brief facts of the case are that the assessee filed his return of income in Form ITR 3 on 31/03/2021 declaring total income at Rs.28,57,690/-. Subsequently, the assessee also filed a revised return of income on 18.09.2021 declaring total income at Rs.22,72,880/-. The said revised return was processed under section 143(1

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

RECKITT DENCKISER (INDIA) LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016