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.

condoning a delay of 436 days before him. 1.2 Vide his order dated 30.08.2021, the Ld.AO has made an addition of Rs. 4,28,29,080/- u/s 69A of the Act. The findings of the Ld. AO on this point deserve to be extracted: 2 Biswajit Roy “4. Perusal of the Suspicious Transactions Report (STR) reveals the following modus operandi

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

delay is condoned. 2 Boutique De Fleur 4. The facts in brief are that during the demonetization period (09.11.2016 to 30.12.2016), the assessee-firm deposited cash of Rs.13,18,000/- in its Kotak Mahindra Bank, Minto Park Branch. The assessee was requested vide notice under section 142(1) of the Act dated 14.03.2018 to furnish a true and correct return

DIPANSHU GUPTA,HOWRAH vs. ITO, WARD - 37(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed\nfor statistical purposes

69A of the income tax\nact, 1961 and added to the total income returned by the assessee.”\nI.T.A. Nos.: 2448 & 2449/KOL/2024\n Assessment Years: 2015-16 & 2017-18\nDipanshu Gupta.\n4.\nBefore the Ld. CIT(A) for condonation of delay the assessee\nsubmitted facts as under:\n“In the instant case the assessment order under section

ISLAMPUR C S SHOP 2,ISLAMPUR, UTTAR DINAJPUR vs. I.T.O., WARD - 2(4), RAIGANJ, UTTAR DINAJPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

delay is condoned. 4. Brief facts of the case are that the assessee is a firm, which is running a liquor business. As per the ITS data, it was found that one Shri Kamlesh Singha (PAN BEGPS0018P) had deposited cash amounting to Rs.17,57,860/- in the Bank account bearing No.684105040000104 and Rs.1,10,540/- in the bank account bearing

ASHOK KUMAR GUPTA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

delay is hereby condoned and the appeal is admitted for adjudication. It is mentioned in the affidavit at para 17 that if the matter is set aside before the Ld. CIT(A) for passing of fresh order after providing reasonable opportunity of being heard, the assessee shall duly comply and respond 3 Ashok Kumar Gupta: AY: 2017-18 before

INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA vs. SANMUKH VINCOM PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Income Tax Officer, Ward 9(1), Sanmukh Vincom Private Kolkata Limited 5Th Floor, Room No.5/12/2B, 15-2-380/382, Landmark Centre, Aaykar Bhawan, P-7, Shop No.3, Siddiamber Bazar, Vs. Chowringhee Square, Hyderabad, Telangana-500012, Kolkata-700069, West Bengal Hyderabad (Appellant) (Respondent) Pan No. Aalcs9735Q Assessee By : Shri Siddharth Jhajharia, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 15.12.2025

condone the delay and admit the appeal for hearing. 3. The only issue raised by the Revenue in the various grounds of appeal is against the order of ld. CIT (A) deleting the addition of ₹4,88,00,000/- as made by the ld. AO on account of unexplained money u/s 69A of the Act. 3.1. The facts in brief

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARAWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMSSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

AMAR KUMAR AGARWAL,KOLKATA vs. D.C.I.T., CC - 4(3),, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

BHUBAN MONDAL,MURSHIDABAD vs. ITO, WARD 42(2),, MURSHIDABAD

Appeal of the assessee is allowed for statistical purposes

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 249(2) of the IT Act, the same is not admitted.” 1.3 Further aggrieved, the assessee has approached the ITAT with the following grounds: “1. That, on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not having condoned the non-deliberate delay of 1900 days in filing of the appeal by rejecting

K T HANDLOOMS, BURDWAN,BURDWAN vs. I.T.O., WARD - 2(1),, BURDWAN

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1860/Kol/2024 Assessment Year: 2017-2018 K.T. Handlooms,……………………..………...……Appellant R.B. Basu Sarak, Sadarghat, Burdwan-713103, West Bengal [Pan:Aaofk4187G] -Vs.- Income Tax Officer,……………………………....Respondent Ward-2(1), Burdwan, Aayakar Bhawan, Court Compound, Burdwan-713101, West Bengal Appearances By: Shri Bishewar Ghosh, A.R., Appeared On Behalf Of The Assessee Ms. Madhumita Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 08, 2025 Date Of Pronouncing The Order: March 21, 2025

delay is condoned. 4. Brief facts of the case are that the assessee is engaged in the business of wholesale trade of bed-sheets, bed-covers, pillow covers, curtains, mats and other related handloom items and filed its return of income declaring total income of Rs.7,86,260/-. The case of the assessee was selected for scrutiny through CASS

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and\nappeals of the Revenue are dismissed

Bench: SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nIT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025\n(Assessment Year: 2017-18 to 2020-21, 2021-22)\nAmar Kumar Agarwal\nC/o M/s Salarpuria Jajodia&\nCO.7, CR Avenue, 3rd Floor,\nKolkata-700072, West Bengal\n(Appellant)\nDCIT, CC 4(3)\nAaykarBhawanPoorva,\nVs.110, Shantipally, E.M. Bypass,\nKolkata-700107, West Bengal\n(Respondent)\nPAN No. ADDPA3301L\nITA Nos.1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025\n(Α.Υ.: 2017-18, 2018-19, 2020-21,

condone the delay and admit the appeal for hearing.\nΑ.Υ. 2017-18\nIT(SS)A No. 86/KOL/2025(Assessee's appeal)\n4.\nThe issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is\nagainst the order of Id. CIT (A) estimating the income by directing\nthe application of gross profit rate on the alleged undisclosed receipts\nfrom sale

SMRITI JAISWAL,KOLKATA vs. INCOME TAX OFFICER, WARD-33(2),, KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1224/Kol/2024 Assessment Year: 2017-2018 Smriti Jaiswal,…………………………..…………Appellant Flat 33, 86 Prince Golam Hossain Street, Kolkata-700032 [Pan:Afdpj6962N] -Vs.- Income Tax Officer,……………………………….Respondent Ward-33(2), Kolkata, 10B, Middleton Road, Kolkata-700071 Appearances By: Shri Sankar Lal Poddar, A.R., Appeared On Behalf Of The Assessee Shri Manas Mondal, Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 11, 2024 Date Of Pronouncing The Order: November 28, 2024 O R D E R

delay in filing the appeal was happened due to bonafide reason and accordingly the same is condoned. 5. Brief facts of the case are that the assessee is an individual, having house property income and income from proprietary business, M/s. Movie Max, which runs Popkorn Cinema at Galaxia Mall, Ranchi. Further, the assessee is also partner in M/s. Sujata Picture

RABINDRA NATH MAITY ,MANDIRTALA vs. ITO,WARD-26(4). , KOLKATA

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

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Rabindra Nath Maity Ito, Ward-26(4), Kolkata Mandirtala, Sagar, South 24 Vs. Parganas - 743373 Pan: Bcipm 4853 L (Appellant) (Respondent) Present For: Appellant By : Shri Manish Tiwari, Fca Respondent By : Shri C.P. Bhatia, Addl. Cit Date Of Hearing : 18.07.2023 Date Of Pronouncement : 19.07.2023 O R D E R Per Sonjoy Sarma, Jm:

condoning the delay of 434 days. (b) That on the facts and in the circumstances of the case, Ld. CIT(A) is erred in ignoring the fact that the appellant hails from remote area of Sagar Island of the district of South 24 Parganas, West Bengal and for income tax matters fully dependent on the income tax consultants and hence

KAUSHALYA SINGHA,DARJEELING vs. ITO, WARD - 1(4), SILIGURI

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

69A of the Act and Rs. 60,837/- as interest income tax at normal provisions. The ld. AO has passed the assessment order u/s 144 read with Section 147 of the Act whereas the AO has treated the entire cash deposit of Rs. 26,07,000/- and non-cash deposit of Rs. 1,70,844/-; total amounting

DEPUTY COMMISSIONER OF INCOME TAX, CNETRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. DILIP KUMAR GHOSH, KOLKATA

In the result, the appeal of the Revenue and CO of the Assessee are\ndismissed

condone\nthe delay and admit the appeal for hearing.\nThe Revenue in this appeal has raised the issue of deletion of\naddition of ₹82,69,292/- as made by the Id. AO u/s 69A of the Act\nread with section

DIPIKA SINGH,KOLKATA vs. ITO, WARD 50(2), NOW WARD 50(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 50(2) Dipika Singh Now Word 50(1), Bhatendra East Raypara Uttarpan, Manicktala Civic Rajarhat, Barasat, Vs. Centre, Kolkata-700067, Kolkata-700135, West Bengal West Bengal (Appellant) (Respondent) Pan No. Bllps4355P Assessee By : S/ Shri Soumitra Choudhury & Anirban Gupta, Ars Revenue By : Ms. Ruchika Sharma, Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 11.11.2025

condone the delay and admit the appeal for adjudication. Dipika Singh; A.Y. 2017-18 03. The only issue raised by the assessee in the various grounds of appeal is against the confirmation of addition of ₹20,63,763/- by ld. CIT (A) as made by the ld. AO on account of cash deposited during the demonetization period u/s 69A