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

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 - 4(2), KOLKATA vs. M/S. MANAKSIA LTD., , KOLKATA

In the result the appeal of the revenue is dismissed and the cross objection of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year : 2014-15 Acit, Circle-4(2), Kolkata M/S. Manaksia Limited 8/1, Lalbazar Street Vs Kolkata – 700 001 Pan : Aaach6882J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 13/Kol/2021 Assessment Year : 2014-15 M/S. Manaksia Limited Acit, Circle-4(2), Kolkata 8/1, Lalbazar Street Vs Kolkata – 700 001 Pan : Aaach6882J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocae & Ms. Lata Goyal, Aca Revenue By : Shri Tushal Dhawal Singh, Cit, D/R

condone the delay in filing of the appeal as well as the cross-objection and proceed to adjudicate them on merits. 3. The department has come up before the tribunal in appeal by challenging the following grounds:- “1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in determining

M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, 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

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) 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

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

RECKITT DENCKISER (INDIA) LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, 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

M/S IMPEX FERRO TECH LTD.,KOLKATA vs. A.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1521/KOL/2019: “1. That on the facts and in the circumstances of the case Ld. CIT(A) has erred in deleting the addition of Rs. 55,22,53,107/- by recording a finding that

D.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA vs. M/S IMPEX FERRO TECH LTD., KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1521/KOL/2019: “1. That on the facts and in the circumstances of the case Ld. CIT(A) has erred in deleting the addition of Rs. 55,22,53,107/- by recording a finding that

MCLEOD RUSSEL INDIA LTD.,,KOLKATA vs. DCIT, CIRCLE 4(1),, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 2 I.T.A. No. 384/Kol/2025 Assessment Year: 2020-21 Mcleod Russel India Ltd. 3. Brief facts of the case of the assessee are that the assessee company is engaged in the cultivation, processing, and sale of tea. The assessee filed its return of income for AY 2020-21 on 13.02.2021 declaring a total loss

DCIT, KOLKATA vs. HIMADRI SPECIALITY CHEMICAL LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. The issue raised in ground no.1 to 4 and 8 is against the order of Id. CIT (A) deleting the Arm's Length Price adjustment of ₹3,97,99,637 as made by the Id. AO/Transfer Pricing Officer on account interest on loan.\n3.1. The facts in brief are that

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.\nThe 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

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