PATTON INTERNATIONAL LIMITED,KOLKATA vs. ACIT, CIRCLE 7(1), , KOLKATA

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

250 of the Income Tax\nAct, 1961 (hereinafter referred to as ‘the Act') for AYs 2018-19 & 2020-\n21 dated 05.05.2025 and 23.04.2025, respectively. Since the issues\nrelate to the common assessee, therefore, they are being decided vide\nthis common order for the sake of convenience and brevity.\n2. The assessee is in appeal before the Tribunal raising the following

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S BIRLA CORPORATION LTD., KOLKATA

In the result, the appeal of the revenue as well as cross-objection of the assessee are partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1964/Kol/2019 Assessment Year: 2015-16 Dcit, Circle-6(1), Kolkata…………….......................…...……………....Appellant Vs. M/S Birla Corporation Ltd…………...........…..........................…..…..... Respondent Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [Pan: Aabcb2075J] C.O. 39/Kol/2019 (A/O I.T.A. No.1964/Kol/2019) Assessment Year: 2015-16 M/S Birla Corporation Ltd…………...........….....................…..…..... Cross-Objector Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [Pan: Aabcb2075J] Vs Dcit, Circle-6(1), Kolkata…………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri J. P. Khaitan, Sr. Counsel, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : October 18, 2023 Date Of Pronouncing The Order : January 16, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal By The Revenue & The Corresponding Cross Objections By The Assessee Have Been Preferred Against The Order Dated 30.05.2019 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). First, We Take Up Revenue’S Appeal Ita No.1964/Kol/2019. I.T.A. No.1964/Kol/2019 & C.O. 39/Kol/2019 M/S Birla Corporation Ltd

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). First, we take up revenue’s appeal ITA No.1964/Kol/2019. I.T.A. No.1964/Kol/2019 & C.O. 39/Kol/2019 M/s Birla Corporation Ltd ITA No.1964/Kol/2019 : 2. The revenue in this appeal has taken the following grounds of appeal: 1. That on the facts and circumstances of the case

DCIT, CIRCLE - 6(1), , KOLKATA vs. M/S. BIRLA CORPORATION LTD., KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-6, Kolkata [in short ld. “CIT(A)”] dated 30.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. The Revenue is in appeal before this Tribunal raising the following grounds: ITA No. 2142/KOL/2018 Assessment Year

DCIT, CIRCLE - 6(1), , KOLKATA vs. M/S. BIRLA CORPORATION LTD., KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-6, Kolkata [in short ld. “CIT(A)”] dated 30.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. The Revenue is in appeal before this Tribunal raising the following grounds: ITA No. 2142/KOL/2018 Assessment Year

BIRLA CORPORATION LIMITED,KOLKATA vs. DCIT CIR.-6(1), KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-6, Kolkata [in short ld. “CIT(A)”] dated 30.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. The Revenue is in appeal before this Tribunal raising the following grounds: ITA No. 2142/KOL/2018 Assessment Year

BIRLA CORPORATION LIMITED,KOLKATA vs. DCIT, CIR.-6(1), KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-6, Kolkata [in short ld. “CIT(A)”] dated 30.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. The Revenue is in appeal before this Tribunal raising the following grounds: ITA No. 2142/KOL/2018 Assessment Year

RAI BHAGWAN DAS BAGLA BAHADURS MARWARI HINDU HOSPITAL,KOLKATA vs. I.T.O., WARD - 49(3) NOW, I.T.O., WARD - 44(2), KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Rai Bhagwan Das Bagla Ito, Ward-49(3), Bahadurs Marwari Hindu 3, Govt. Place (West), Hospital Kolkata-700001, Vs. 1, R.N. Mukherjee Road, Martin West Bengal Burn House, Kolkata-700001 (Appellant) (Respondent) Pan No. Aactr1297C Assessee By : Shri Soumitra Choudhary, Ar Revenue By : Shri Prabhakar Prakash Ranjan, Dr Date Of Hearing: 05.12.2024 Date Of Pronouncement : 19.12.2024

depreciated. 6.6 Section 50 of the Act is applicable to the facts of this case without a doubt. In light of the aforementioned circumstances, the appellant was requested to provide an explanation through notice u/s 250

M/S. DEEPAK INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

depreciation accordingly. 6. For that in view of the facts and in the circumstances, the Ld. CIT(A) was wholly unjustified in holding charging of interest u/s 234C as consequential since such interest is chargeable on returned income only and in view of the facts and in the circumstances it may be held accordingly. 7. For that your petitioner craves

M/S. DEEPAK INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

depreciation accordingly. 6. For that in view of the facts and in the circumstances, the Ld. CIT(A) was wholly unjustified in holding charging of interest u/s 234C as consequential since such interest is chargeable on returned income only and in view of the facts and in the circumstances it may be held accordingly. 7. For that your petitioner craves

M/S. SHRISTI INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Shristi Infrastructure Dcit, Development Corporation Circle 11(1) Ltd. Aaykar Bhavan, Plot No.X-12 & 3, Block P-7, Chowringhee Vs. Ep, Sector V Salt Lake City, Square, Kolkata700069 Kolkata-700 091 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp5074F Assessee By : Shri Sunil Surna, Ar Revenue By : Shri P.P. Barman, Dr Date Of Hearing: 04.09.2024 Date Of Pronouncement: 30.09.2024

section 43(6) of the Act which provides that depreciation is allowed on the actual cost of the asset less the depreciation actually allowed. Accordingly, during the A.Y. 2012-13, the Appellant had claimed depreciation on the Written down value of goodwill amounting to Rs. 750,00,000/ -. 1.9 Reference in this regard is invited to the revised return

PUNCHA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,BANKURA vs. ACIT, WARD 3(1), , BANKURA

In the result, the appeal of the assessee is allowed for statistical\npurposes

depreciation. The CIT(A) dismissed the appeal due to non-compliance.", "held": "The Tribunal found that the assessee failed to properly represent its case before the lower authorities. Therefore, to ensure fair play, the Tribunal set aside the CIT(A)'s order and remitted the appeal back for a fresh decision, allowing an opportunity for the assessee to be heard

DCIT, C-1, KOLKATA, KOLKATA vs. NABA DIGNATA WATER MANAGEMENT LTD., KOLKATA

In the result, appeal of the Revenus is hereby dismissed and cross objection filed by the assessee is not press in view of our findings on forgoing

Bench: proceeding for disallowances the AO has conducted necessary examination and ground work, which are evident from the recordings of note-sheet.

250 of the Income Tax Act, 1961 (in short the ‘Act’) by the National Faceless Appeal Centre (NFAC), Delhi, dated 22.02.2023 arising out of Assessment Order dated 15.12.2016, passed under Section 147/143(1) of the Act. 2. The Revenue has raised the following grounds of appeal: “1. That in the facts and circumstances of the case, the order

L & T FINANCE LIMITED (SUCCESSOR OF L & T INFRASTRUCTURE FINANCE COMPANY LIMITED, NOW MERGED),KOLKATA vs. CIT(A),NFAC,ITD, KOLKATA

In the result, the appeal of the Revenue is dismissed

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

250. 5. Before us, ld. Counsel for the assessee drew our attention towards CBDT Circular No. 20/2016 dated 26.05.2016. In this Circular, the CBDT has provided that mandatory filing of appeal before the ld. CIT(Appeals) electronically would be made applicable from 15.06.2016. In other words, prior to 15.06.2016 if any appeal has been filed manually, then, as per Rule

DCIT, KOLKATA vs. L & T FINANCE LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed

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

250. 5. Before us, ld. Counsel for the assessee drew our attention towards CBDT Circular No. 20/2016 dated 26.05.2016. In this Circular, the CBDT has provided that mandatory filing of appeal before the ld. CIT(Appeals) electronically would be made applicable from 15.06.2016. In other words, prior to 15.06.2016 if any appeal has been filed manually, then, as per Rule

WEST BENGAL ELECTRONICS INDUSTRY DEVELOPMENT CORPORATION LIMITED,KOLKATA vs. D.C.I.T./A.C.I.T., CIRCLE - 2(1), KOLKATA, KOLKATA

Appeals of the assessee are allowed

250 of the Income Tax Act, 1961 (hereafter “the\nAct") by the Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeal Centre, Delhi [hereafter “the Ld. CIT(A)]. Since these appeals\nrelating to same assessee and are involving common issues, therefore,\nthese are being disposed of by this consolidated order for the sake of\nbrevity and convenience. We would first

WEST BENGAL ELECTRONICS INDUSTRY DEVELOPMENT CORPORATION LIMITED,KOLKATA vs. DCIT/ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA

Appeals of the assessee are allowed

250 of the Income Tax Act, 1961 (hereafter “the\nAct") by the Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeal Centre, Delhi [hereafter “the Ld. CIT(A)]. Since these appeals\nrelating to same assessee and are involving common issues, therefore,\nthese are being disposed of by this consolidated order for the sake of\nbrevity and convenience. We would first

ISHTIYAQUE AHMED,KOLKATA vs. DCIT/ACIT, CC-4(3),, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

Depreciation @10% Rs 9,250/-\nRs 83,250/-\nProperty\nAs per last account\nRs 12,65,650/-\nRs 13,65,317/-\n6.1 On perusal of the above, it appears that the total of the three\nentries is Rs.13,65,317/- and the amount of Rs.13,65,317/- was\ndisclosed in the ITR filed under section

ISHTIYAQUE AHMED,KOLKATA vs. DCIT/ACIT, CC-4(3),, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Depreciation @10% Rs 9,250/- Rs 83,250/- Property As per last account Rs 12,65,650/- Rs 13,65,317/- 6.1 On perusal of the above, it appears that the total of the three entries is Rs.13,65,317/- and the amount of Rs.13,65,317/- was disclosed in the ITR filed under section