GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,MEDINIPUR vs. ACIT, CIR. 38, MIDNAPORE

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication on merit. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. I.T.A. No.76/KOL/2024; AY 2015-16 “1. That the learned Commissioner of Income tax (Appeals), National Faceless Appeal Centre, Delhi was not justified in upholding the action of the Assessing Officer denying the deduction

BEGPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,BHERUAPARA vs. ACIT,CIR-1, BURDWAN. , BURDWAN

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

condone the delay as the same is for sufficient and good reasons and accordingly admit the appeal for adjudication. 3. The only issue raised by the assessee is against the order of Ld. CIT(A) upholding the order of the Assessing Officer (in short ld. 'AO') wherein deduction claimed u/s 80P(2)(d) of the Act in respect of income

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Pahalampur Samabay Krishi ITO, Ward-23(1), Hooghly Unnayan Ltd. C/o S. N. Ghosh & Associates, Vs Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol – 700001. (PAN: AAAAP2517N) (Appellant) (Respondent) Appellant by : Shri Somnath Ghosh, Advocate Respondent

PANDAVESWAR COLLIERY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,PANDAVESWAR vs. ITO, WARD 2(4), , DURGAPUR

In the result, the appeal of the assessee is dismissed as\nwithdrawn

sections": ["148", "142(1)", "80P(2)(a)(i)", "80P(2)(d)", "139(1)", "119(2)(b)", "250"], "issues": "Whether the appeal should be dismissed as not pressed due to the assessee pursuing an alternative remedy for condonation of delay

COAL EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,KOLKATA vs. ITO, WARD 36(1), , KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

d) Thus, there is a reasonable cause for not filing appeal within time and it is humbly prayed that the delay of around 318 days may please he condoned and the case of your petitioner be heard on merit. In the circumstances, your petitioner prays that the delay in filing appeal before this Ld. Tribunal may kindly be condoned

THE W.B. STATE CO-OP AGRI AND RURAL DEVELOPMENT BANK LIMITED ,KOLKATA vs. ACIT, CIR. 32, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rakesh Mishraassessment Year: 2006-07

D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), 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”) vide Order No. ITBA/NFAC/S/250/2023-24/1057593476

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., 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. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

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

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., 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

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, 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

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, 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

NAKASHIPARA THANA CO-OPERATIVE AGRIL MARKETING SOCIETY LIMITED,KOLKATA vs. ASSTT. DIRECTOR, CPC, BENGALURU

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

Bench: : Sri Manish Boradआयकर अपील सं"या/ I.T.A. No. 504/कोल/2021 "नधा"रण वष"/Assessment Year: 2019-20 Nakashipara Thana Co-Operative Agril Marketing (अपीलाथ")/Appellant Society Limited………………….…………………. [Pan: Aaban 3131 H] Vs. Adit, Cpc, Bengaluru..........................................(""यथ")/Respondent Appearances By: कोई नह"ं/None Appeared On Behalf Of The Assessee. Sh. Biswanath Das, Cit, D/R, Appeared On Behalf Of The Revenue. सुनवाई क" "त"थ/ Date Of The Hearing : August 22Nd, 2022 आदेश उ"ोषणा क" ितिथ/ Date Of Pronouncing The Order : September 8Th , 2022 Order This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2019-20 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated

2) of section 119, I observe that The Board (CBDT) has the power to condone such delay. In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return. I also observe that the genuineness of claim of the assessee regarding deduction u/s. 80P

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

SAHEBGANJ NO.1 ANCHALIK SAMABAY KRISHI UNNAYAN SAMITY LTD.,KOLKATA vs. I.T.O., WARD - 2(3), BURDWAN, BURDWAN

The appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawal

D E R Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner of Income Tax, Asansol dated 1st March, 2022 passed under section 263 of the Income Tax Act for A.Y. 2017- 18. 2. The Registry has pointed out that appeal is time barred because

NORTH HOWRAH CO-OPERATIVE CREDIT SOCIETY LIMITED ,HOWRAH vs. ITO, WARD - 46(1), KOLKATA , KOLKATA

Appeal is allowed

Bench: Shri S.S, Godaraassessment Year:2012-13

D E R This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income-tax (Appeals)-14, Kolkata’s order dated 21.05.2018 passed in case No.10/CIT(A)-14/Wd-48(1)/2015-16 involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused. 2

PANISHEOLA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,HOOGHLY vs. I.T.O., WARD - 23(1), HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2019-2020 Panisheola Samabay Krishi Deputy Commissioner Of Unnayan Samity Limited, Income Tax, Circle 4(2), Bhagabatipur, Panisheola, Vs Kolkata, Haripal, Hooghly - 712405 Aayakar Bhawan, P-7, (Pan: Aaaap8740R) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent)

D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Addl/JCIT (Appeals)-2, Bengaluru [hereinafter referred to as “the Ld. Addl/JCIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2019-20 dated 26.03.2024, which has been passed against

BURDWAN SATGACHIA JANAKALYAN SOCIETY,,MEMARI, BURDWAN vs. I.T.O., WARD - 1(1),, BURDWAN

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Burdwan Satgachia Janakalyan Ito Ward 1(1) Society, Aaykar Bhawan, Court Satgachia, Memari, Burdwan, Compound, Burdwan, Vs. West Bengal-713422 West Bengal-713101 (Appellant) (Respondent) Pan No. Aaaab8302K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 16.12.2024 for the AY 2012-13. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 172 days