SHREE RAGHUNATH STEEL INDUSTRIES PVT. LTD.,KOLKATA vs. ITO, WD-3(2), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

depreciation carried forward from the earlier years, the total income of the assessee was determined by the Assessing Officer at Nil. The book profit of the assessee-company for A.Y. 2000-01 under section 115JA was computed by the Assessing Officer at Rs.32,82,657/- and demand was raised on account of tax payable in respect of the total income

SHRI JOYDEEP ROY,KOLKATA vs. I.T.O.,WARD-6(3), KOLKATA

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

Bench: Shri P.M. Jagtap, Vice-

depreciation claimed on Godown 3. Against the order passed by the Assessing Officer under section 144, an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals

D.C.I.T CIR - 10,KOLKATA, KOLKATA vs. M/S EUREKA FORBES LTD, KOLKATA

In the result, the appeal filed by the Revenue on this issue is dismissed

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita Nos.2126&2625/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-2009 & 2009-2010) Deputy Commissioner Of Vs. M/S Eureka Forbes Ltd., Income Tax, Circle-10, 7, Chakraberia Road (S), P-7, Chowringhee Square, Kolkata-700025 3Rd Floor, Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace 5767 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri Niraj Kumar, Cit Dr Assessee By : Dr. Samir Chakraborty, Sr. Advocate & Shri Abhijit Biswas, Advocate सुनवाई क" तार"ख / Date Of Hearing : 06/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 21/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

section 250(4) of the Act, the ld CIT (A) did not conduct further inquiry to establish whether expenditure is in the nature of Revenue or Capital. It is settled position of law that a lot of factors would determine whether the expenditure is capital or revenue in nature. It is seen in the said Annexure that the assessee

D.C.I.T., CIRCLE-10, KOLKATA, KOLKATA vs. M/S EUREKA FORBES LTD., KOLKATA

In the result, the appeal filed by the Revenue on this issue is dismissed

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita Nos.2126&2625/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-2009 & 2009-2010) Deputy Commissioner Of Vs. M/S Eureka Forbes Ltd., Income Tax, Circle-10, 7, Chakraberia Road (S), P-7, Chowringhee Square, Kolkata-700025 3Rd Floor, Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace 5767 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri Niraj Kumar, Cit Dr Assessee By : Dr. Samir Chakraborty, Sr. Advocate & Shri Abhijit Biswas, Advocate सुनवाई क" तार"ख / Date Of Hearing : 06/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 21/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

section 250(4) of the Act, the ld CIT (A) did not conduct further inquiry to establish whether expenditure is in the nature of Revenue or Capital. It is settled position of law that a lot of factors would determine whether the expenditure is capital or revenue in nature. It is seen in the said Annexure that the assessee

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

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

In the result, appeals filed by the Revenue for AYs 2011-12 &

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 02.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. Registry has informed that assessee’s appeals are time barred by 741 days. Condonation application has been

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

In the result, appeals filed by the Revenue for AYs 2011-12 &

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 02.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. Registry has informed that assessee’s appeals are time barred by 741 days. Condonation application has been

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

In the result, appeals filed by the Revenue for AYs 2011-12 &

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 02.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. Registry has informed that assessee’s appeals are time barred by 741 days. Condonation application has been

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

In the result, appeals filed by the Revenue for AYs 2011-12 &

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 02.07.2018 which are arising out of the assessment orders framed u/s 143(3) of the Act. 2. Registry has informed that assessee’s appeals are time barred by 741 days. Condonation application has been

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

M/S. MATARANI VINTRADE PVT. LTD., ,KOLKATA vs. ITO, WARD - 15(1), KOLKATA , KOLKATA

Bench: Hon’Ble Shri P.M. Jagtap, V.P (Kz) & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2012-13

250 of the Act reads as under:- “(6) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision”. AY 2012-13 3. Shri S. K. Tulsiyan, the Learned Authorised Representative ( in short, the ‘Ld. AR’) of the assessee assailing

ACIT, CENTRAL CIRCLE-1(1), KOLKATA, KOLKATA vs. M/S RAMKRISHNA FORGINGS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed and the In the result, both the appeals of the revenue are dismissed and the cross- objection of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2009-10

250 of the Income Tax Act, 1961 (the ‘Act’) (the ‘Act’), both for the Assessment Year 2009-10. The assessee has filed a cross-objection being C.O. No. objection being C.O. No. 16/Kol/2017 against the appeal of the revenue in ITA No. 113/Kol/2017, for the against the appeal of the revenue in ITA No. 113/Kol/2017, for the against the appeal

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

DCIT, CIRCLE-4(2), KOLKATA, KOLKATA vs. M/S VISHNU TEA & INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy, Hon’Ble Am & Sri Aby T. Varkey, Hon’Ble Jm] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/O. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09

Section 250(4). This approach not having been adopted, the impugned order of ITAT, and consequently that of CIT (Appeals), cannot be approved or upheld.” (Emphasis ours) 9.6.1. In the case on hand, the Assessing Officer has failed to conduct a proper enquiry. The ld. CIT(A) has also failed in his duty on this issue. Thus, applying the proposition

DCIT, CIRCLE-4(2), KOLKATA, KOLKATA vs. M/S VISHNU TEA & INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy, Hon’Ble Am & Sri Aby T. Varkey, Hon’Ble Jm] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/O. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09

Section 250(4). This approach not having been adopted, the impugned order of ITAT, and consequently that of CIT (Appeals), cannot be approved or upheld.” (Emphasis ours) 9.6.1. In the case on hand, the Assessing Officer has failed to conduct a proper enquiry. The ld. CIT(A) has also failed in his duty on this issue. Thus, applying the proposition