M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

M/S ITC INFOTECH INDIA LTD.,KOLKATA vs. DCIT,CIR - 2(1),, KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. ITC INFOTECH INDIA LIMITED, KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

ITC INFOTECH INDIA LTD.,KOLKATA vs. A.C.I.T.,CIR-2(1), KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. CIT, DURGAPUR, DURGAPUR

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviasansol Durgapur V/S. Commissioner Of Development Authority Income Tax, 1St Administrative Durgapur, Urmila Building, City Center, Bhawan, City Center Durgapur, West Bengal [Pan No.Aaala 0733G] .. अपीलाथ" /Appellant ""यथ"/Respondent

condoning the delay of registration application. The law of Income Tax Act clearly states that in terms of Sec. 12A(2) where the application made for registration u/s. 12A of the Act on or after the first day of June, 2007, the exemption of income would be available to the assessee from the Assessment Year immediately following the financial year

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

65,80,087/- under section 115JB of the Act. In the said return, dividend income of Rs.4,89,391/- was claimed to be exempt u/s 10(34) of the Act by the assessee. In relation thereto, the assessee disallowed, demat charges of Rs.9,844/- and administrative expenses of Rs.4,89,391/- being amount equivalent to the sum of dividend income

SHRI GOBINDO CHATTERJEE,KOLKATA vs. ITO,WD-50(3), KOLKATA, KOLKATA

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

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

65 years and is suffering form multiple medical ailments since several years. Your petitioner is suffering from heart problem and has also gone through surgeries in prostate gland and fistula. Your petitioner has also undergone angiograms owing to mycardia and a diabetic person. On several dates during checkup with doctors he was advised bed rest. 3. That the condition become

DREAMLAND EDUCATION SOCIETY,HOOGHLY vs. ACIT, CIR-2, HOOGHLY, HOOGHLY

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

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 489-495/Kol/2016 Assessment Years : 2005-06 To 2011-12

delay in filing these appeals are accordingly condoned. 5. The assessee is running a school upto XII standard under ICSE Board. The assesse is a registered society having been registered under the West Bengal Societies Registration Act, 1961 bearing registration No.S/32405 of 1981-82. As already stated it is solely engaged in imparting education to pre-primary and primary section

DEEPAK SWITCH GEARS PVT. LTD. ,KOLKATA vs. PCIT, ASANSOL, ASANSOL

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd….…......................…...……………....Appellant 48/6, Suman Villa, 2Nd Floor, 155, Jessore Road, Kolkata-700055. [Pan: Aabcd1131H] Vs. Pcit, Asansol….....….........................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 08, 2024 Date Of Pronouncing The Order : May 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Revision Order Dated 30.12.2022 Of The Principal Commissioner Of Income Tax, Kolkata [Hereinafter Referred To As ‘Pr. Cit’] Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Agitated Against The Action Of The Pr. Cit In Exercising His Revision Jurisdiction U/S 263 Of The Act & Thereby Directing The Assessing Officer To Frame The Assessment Afresh. 2. The Registry Has Pointed Out That The Appeal Is Time-Barred By 158 Days. A Separate Application Of Condonation Of Delay Has Been Filed, Wherein, It Has Been Pleaded That After Receipt Of The Impugned Order Of The Pr. Cit, The Assessee, Through Its Director, Shri Deep Kishan Saraf, Immediately Approached One Shri Pawan Kumar Agarwal, Chartered

delay in filing the present appeal is hereby condoned and we proceed to decide the appeal on merits. I.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd 6. The brief facts of the case are that as noted from the order of the ld. Pr. CIT are that the assessee filed return of income for the year under

BABA IRON INDUSTRIES PVT. LTD. ,KOLKATA vs. ITO,WARD-9(1), KOLKATA., KOLKATA

Bench: Sri Rajpal Yadav & Dr. Manish Borad

65,75,000/- by way of an ex-parte order. I.T.A. No.: 925/KOL/2023 Assessment Year: 2012-13 Baba Iron Industries Pvt. Ltd. 3. The brief facts of the case are that the assessee has filed its return of income on 27.09.2013 declaring total income of Rs. 22,345/-. An assessment order was passed u/s 143(3) of the Income

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

condonation of delay. This Circular in itself shows that the Income-tax Department was aware about the technical glitches and the problems faced by the tax-payers in furnishing various types of Forms including Form No. 10B is with regard to the furnishing of audit report in case of Trusts and Societies. In the instant case since, delay is merely

DCIT, CIR-2, KOLKATA, KOLKATA vs. M/S PROMPT INFOTECH (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1485/Kol/2014 Assessment Year : 2008-09 D.C.I.T., Circle-2, -Vs.- M/S Prompt Infotech P.Ltd. Kolkata Kolkata [Pan : Aabcp 5237 C] (Respondent) (Appellant) For The Appellant : Shri Saurabh Kumar, Addl. C.I.T., Sr.Dr For The Respondent : Shri B.K.Poddar, Fca Date Of Hearing : 25.05.2017. Date Of Pronouncement : 25.05.2017. Order

delay is condoned and the appeal of the revenue is admitted for adjudication. 3. The only issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the disallowance of depreciation of Rs. 34,37,133/- on eased out computers, in the facts and circumstances of the case. 2 M/s. Prompt Infotech

SRI KRISHNENDU CHOWDHURY,KOLKATA vs. ITO, WD-1, HALDIA, PURBA MEDINIPUR

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11

condone the delay and to proceed hearing of the appeal. 5. The first issue raised by assessee in this appeal is that the assessment framed u/s. 143(3) of the Act is invalid as the notice u/s. 143(2) of the Act was not issued by the jurisdictional Income Tax Officer. 6. At the outset, we find that assessee

M/S MEDI DRIPS CARRIES PVT. LTD.,KOLKATA vs. ITO, WD-12(4), KOLKATA, KOLKATA

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

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.471/Kol/2014 ("नधा"रण वष" /Assessment Year:2008-2009) M/S Medi Drips Carries Pvt. Ltd Vs. Ito, Ward-12(4), 8Th Floor, R.No.818, P-7, Chowringhee Square, 4, Synagogue Street, Aayakar Bhawan, Kolkata-700001 Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcm 8139 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Ashish Rustogi, Aca Revenue By : Shri Saurav Kumar, Jcit सुनवाई क" तार"ख / Date Of Hearing : 01/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 08/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By Ld. Cit(A)-Xii, Kolkata, In Appeal No.490/Xii/12(4)/10-11, Dated 11.11.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 28.12.2010. 2. The Said Captioned Appeal Filed By The Assessee Is Time Barred By Four Days. The Assessee Filed The Petition For Condonation Of Delay & Expressed The Reasons Of Delay. After Verification Of Petition We Found That There Was A Reasonable Cause For Four Days Delay In Filing The Appeal. Even Ld Dr Did Not Object To Condone The Delay. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. Brief Facts Of The Case Qua The Assessee Are That The Assessee Company Filed Its Return Of Income On 30.09.2008. Subsequently The 2 M/S Medi Drips Carries Pvt. Ltd. Assessee Company Filed Its Revised Return Of Income On 9-12-2008

condone the delay and admit the appeal for hearing. 3. Brief facts of the case qua the assessee are that the assessee company filed its return of income on 30.09.2008. Subsequently the 2 M/s Medi Drips Carries Pvt. Ltd. assessee company filed its revised return of income on 9-12-2008 showing total loss at Rs.3

COMMERCIAL HOUSE PVT. LTD.,,KOLKATA vs. ITO, WARD - 6(1), KOLKATA

The appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rakesh Mishra

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

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