JYOTI RANJAN ROY REPRESENTED BY LIMITED GUARDIAN SUVAJIT ROY ,KOLKATA vs. ACIT, CIR. 50, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jain 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

JYOTI RANJAN ROY,KOLKATA vs. ACIT,(I.T.) CIR.-50, KOLKATA, KOLKATA

In the result, all the captioned appeals of the assessee are allowed\nfor statistical purposes

Section 5 of the Limitation Act should\nreceive a liberal construction so as to advance substantial justice\nvide Shakuntala Devi Jain Vs. Kuntal Kumari [AIR_1969 SC 575] and\nState of West Bengal Vs. The Administrator, Howrah Municipality [AIR\n1972 SC 749]. It must be remembered that in every case of delay there\ncan be some lapse on the part

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded