SWARUP KUMAR SAHA ,KOLKATA vs. ITO, WARD - 50(2), KOLKATA , KOLKATA

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

Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Swarup Kumar Saha…............…..…….……………………..…………………………………..……….……..Appellant 40C/1, Jessore Road Barasat Kolkata – 700 124 [Pan : Algps 1418 K] Income Tax Officer, Ward 50(2), Kolkata.………………………………...……...…………….......Respondent Appearances By: Shri K.M. Roy, Fca, Appeared On Behalf Of The Assessee. Shri Provash Roy, Jcit, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 28Th, 2018 Date Of Pronouncing The Order : July 20Th , 2018 Order Per J. Sudhakar Reddy, Am :-

section 5 is adequately elastic to enable the courts to apply the law in a meaningful manner, which subserves the ends of justice - that being the life-purpose of the existence of the institution of courts. A justifiably liberal approach has to be adopted on principle. "Every day's delay must be explained" does not imply a pedantic approach

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.

section." 4.5 The two essential ingredients for condoning delays are: (1) the existence of sufficient cause, and (i) the satisfaction of the competent authority that such sufficient cause was proved as existing. Thus, the first issue about the existence of sufficient cause covers the factual matrix in respect of which the onus to prove is squarely on the litigant, while

LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

condonation of delay in filing of Form 9A & Form 10 by the Commissioners is not of any help to the assessee as section 13(9

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

9 I.T.A. No.963/Kol/2024, I.T.A. No.314/Kol/2017&I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Advocate on April 25, 2024 to review the papers and revise the appeal and the application for condonation of delay. After making the necessary changes and adding the necessary documents, the instant petition and the appeal were filed on May 1, 2024 after a delay

JYOTI RANJAN ROY(LIMITED GUAREDIAN -SUVAJIT ROY),KOLKATA vs. DCIT, CIR. 49(1), 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

9 I.T.A. No.963/Kol/2024, I.T.A. No.314/Kol/2017&I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Advocate on April 25, 2024 to review the papers and revise the appeal and the application for condonation of delay. After making the necessary changes and adding the necessary documents, the instant petition and the appeal were filed on May 1, 2024 after a delay

DCIT, CIR.-8(2), KOLKATA vs. NISSIN ABC LOGISTICS (P) LTD, KOLKATA

In the result, the appeal is allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Sanjay Garg

delay on the part of the Revenue in filing this appeal before the Tribunal is accordingly condoned and this appeal of the Revenue is being disposed off on merit. 3. The assessee in the present case is a Company, which is engaged in the business of rendering of Logistic Services. The return of income for the year under consideration

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

9. On an identical statutory amendment to section 80HHC of the Act when there was delay in filing appeal before the Tribunal, the delay was condoned

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

M/S B.N. DUTTA,JAMSHEDPUR vs. DCIT, CIR. 2, DURGAPUR

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.705/Kol/2024 Assessment Year: 2011-12 M/S B. N. Dutta ….…………………………………………………..………….……Appellant Head Office: 518, G Road, Sonari West Layout, Jamshedpur, Jharkhand – 831011. [Pan: Aadfb0648J] Vs. Dcit, Circle-2, Durgapur……..……....….….. ……………….........……...…..…..Respondent Appearances By: Shri D. Khasnobis, Ca & None Appeared On Behalf Of The Appellant. Shri H. Robindro Singh, Addl. Cit - Dr & None Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2025 & December 17, 2025 Date Of Pronouncing The Order : December 17, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 13.02.2024 Of The Commissioner Of Income Tax (Appeals), Indore [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is Partnership Firm & Engaged In The Business Of Civil Construction & Maintenance Of Civil Structures Inside Stell Plants. For The Assessment Year 2011-12, The Assessee Filed Its Return On 30.09.2011 By Declaring Total Income Of Rs.36,58,080/- & Total Tax & Cess Liability Of Rs.11,30,347/- Was Discharged In Full Resulting In A Refund Of Rs.12,520/-. The Return Of The Assessee Was Processed By The Cpc U/S 143(1) Of The Act On 27.01.2012. The Assessee Did Not Receive Any Information From The Cpc Either Directly By Way Of Service Of Physical Copy Of The Same Or From The Then Authorised Representative Namely Mr. S. N. Gupta. Due To Non-Receipt Of

condonation of delay petition which was calculated to be the delay of 7 years 6 months 18 days. The ld. AR contended that such delay was neither wilful nor attributable to any extraneous or ulterior motive on the part of the assessee and the assessee was not benefitted in any way from the delayed filing of this appeal, therefore

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

section 119, condone the delay in order to avoid undue hardship. 8. In the present case it cannot be said that the delay was, in any manner, mala fide. On the contrary, the assessee was vigilant enough to file the return at the midnight. We, therefore, condone the delay in filing the return. I.T.A. No. 509/Kol/2022 Assessment Year

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. I.T.O., WARD-1(1) NOW I.T.O., WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Honorable ITAT and accordingly the appeal was prepared.

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (successor of Bluebell Tradecom Pvt. Ltd.) (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. ITO, WARD-2(4), KOLKATA CURRENTLY ITO, WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Honorable ITAT and accordingly the appeal was prepared.

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (successor of Bluebell Tradecom Pvt. Ltd.) (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would

ARVIND METALS & MINERALS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA

Appeal is allowed for statistical purposes

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jam v. Kuntal Kumari (A/R 1969 SC 575 (1969) 1 SCR 1006) and State of WB v. Administrator, Howrah Municipality (1972) 1 SCC 366: A/R 1972 SC 749) 13. It must be remembered that in every case of delay, three

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

9. Moreover, it is also to mention here that the Assessing Officer was also burdened with time barring assessment works under section 143(3) of the I.T. Act till 31st December, 2022, section 147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively

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

9. Moreover, it is also to mention here that the Assessing Officer was also burdened with time barring assessment works under section 143(3) of the I.T. Act till 31st December, 2022, section 147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively

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

9. Moreover, it is also to mention here that the Assessing Officer was also burdened with time barring assessment works under section 143(3) of the I.T. Act till 31st December, 2022, section 147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively

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

9. Moreover, it is also to mention here that the Assessing Officer was also burdened with time barring assessment works under section 143(3) of the I.T. Act till 31st December, 2022, section 147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively

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

9. Moreover, it is also to mention here that the Assessing Officer was also burdened with time barring assessment works under section 143(3) of the I.T. Act till 31st December, 2022, section 147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively