Section 250 of the Income Tax Act

Asim Kumar Das, Malda vs. I.T.O., Ward - 3(1), Malda

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

Ramkrishna Casting Solutions Ltd., Jharkhand vs. DCIT, Circle 7(1), Kolkata

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2021-22 Ramkrishna Casting Solutions Ltd....………..............................……….……Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kol-69. [Pan: Aaacj7282Q] Vs. Dcit, Circle -7(1),Kolkata…..………..….……………………...……...…..…..Respondent Appearances By: Shri Subash Agrawal, Adv., Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :April 23, 2026 Date Of Pronouncing The Order : April 28,2026 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Nfac, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 18.11.2025Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For The A.Y 2021-22. 2. At The Outset, We Find That The Ld. Cit(A) Dismissed The Appeal In Limine Without Deciding The Issues On Merits By Not Condoning The Delay Of 158 Days In Filing The Appeal. We Find That In Form 35 That The Assessee Submitted That The Delay Was Occurred Due To Ill-Health Of Ld. Ar Of The Assessee Company When The Order Was Passed. Considering The Same, We Condone The Delay In Filing The Appeal Before The Ld. Cit(A) & In The Interest Of Justice, Restore The Issues In The Appeal To The File Of The Ld. Cit(A)With A Direction To Re-Adjudicate The Issues Afresh On Merits After Affording Adequate Opportunity Of Being Heard To The Assessee. The Assessee Is Directed To Comply All The Notices & Submit All The Relevant Details Before The Ld. Cit(A) To Prove His Case.

Shivbhumi Traders Pvt. Ltd., Kolkata vs. ITO, Ward 12(1), Kolkata

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

Bench: Shri Rajesh Kumar, Accountantmember & Shri Pradip Kumar Choubey, Judicialmember Assessment Year: 2011-12 Shivbhumi Traders Pvt. Ltd...……..………………….……….……….……Appellant 2E, Cornfield Road, Kol-700019. [Pan: Aaocs1697L] Vs. Ito, Ward-12(1), Kolkata…...……...…………………….....……...…..…..Respondent Appearances By: Shri Abhijit Ghosal, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr,Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :April 23, 2026 Date Of Pronouncing The Order :April 28 , 2026 Order Perpradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.11.2025 Of The Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2011– 12. 2. After Hearing The Rival Contentions, We Find That The Quantum Appeal Of The Assessee Has Been Restored To The File Of The Assessing Officer Vide Order Dated 21.04.2025 In Ita No.771/Kol/2023 & The Copy Of The Order Is Available At Page 62 Of The Paper-Book. Considering The Same, The Consequential Penalty U/S 271(1)(C) Involved In The Present Appeal Is Deleted & The Appeal Is Also Restored To The File Of The Assessing Officer With A Liberty To The Assessing Officer To Initiate Penalty Proceedings As He Deems Fit. 3. In The Result, The Appeal Of The Assessee Is Allowed For Statistical Purposes.

Anand Distributors Pvt. Ltd., Kolkata vs. ITO, Ward 7(1), Kolkata

In the result, the appeal of the assessee is allowed

Rama Dealcom Pvt. Ltd., Maharashtra vs. I.T.O., Ward - 10(2), Kolkata

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

Bench: Shri Rajesh Kumar, Accountantmember & Shri Pradip Kumar Choubey, Judicialmember Assessment Year: 2012-13 Rama Dealcom Pvt. Ltd…..………...………..............................……….……Appellant A 102 A Wing Hillview Chs Ltd, Jp Road, Near Navrang Cinema Andheri West, Mumbai-400058. [Pan: Aafcr0713H] Vs. Ito, Ward-10(2),Kolkata..………..….……………………...……...…..…..Respondent Appearances By: Shriamit Agrawal, Adv., Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :April 23, 2026 Date Of Pronouncing The Order : April 28Th , 2026 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Nfac, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 21.10.2025Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For The A.Y 2012-13. 2. At The Outset, We Note That The Appellate Order Passed By The Ld. Cit(A) Is Ex Parte Where The Assessee Did Not Get Proper Opportunities To Produce Relevant Documents. We Also Note That Before The Assessing Officer Also, The Assessee Failed To Make Proper Compliance. Under The Circumstances, In Our View, The Interest Of Justice Would Be Well-Served If The Appeal Is Restored To The File Of The Assessing Officer With A Direction To Decide The Same On Merits After Affording Adequate Opportunity Of Being Heard To The Assessee. The Assessee Is Directed To Comply All The Notices & Submit All The Relevant Details Before The Assessing Officer To Prove Its Case.

Arunoday Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

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

M/S. Chengmari Tea Company Ltd., Kolkata vs. D.C.I.T., Circle - 4(1), Kolkata

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

Bench: Shri Rajesh Kumar, Accountantmember & Shri Pradip Kumar Choubey, Judicialmember Assessment Year: 2022-23 M/S Chengmari Tea Company Ltd..………………….……….……….……Appellant 37, Shakespeare Sarani, Circus Avenue, Kol-17. [Pan: Aabcc0672Q] Vs. Dcit, Circle-4(1), Kolkata…...……...…………………….....……...…..…..Respondent Appearances By: Shri Sunil Surana, Fca, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Sr. Dr,Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :April 23, 2026 Date Of Pronouncing The Order :April 28 , 2026 Order Perpradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.11.2025 Of The Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2022– 23. 2. At The Outset, We Note That The Appellate Order Passed By The Ld. Cit(A) On The Sole Basis That Assessee Failed To Submit Crucial Evidence. We Further Note That Before The Assessing Officer Also, The Assessee Failed To Respond Properly.

M/S. B.C.H. Electric Ltd., Kolkata vs. DCIT, Circle 7(1), Kolkata

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

Bench: Shri Rajesh Kumar, Accountantmember & Shri Pradip Kumar Choubey, Judicialmember Assessment Year: 2013-14 M/S B. C. H. Electric Ltd………....………………….……….……….……Appellant C/O M/S Salarpuriajajodia& Co., 7, C. R Avenue, 3Rd Floor, Kol-72. [Pan: Aabcb2076M] Vs. Dcit, Circle-7(1), Kolkata…...……...…………………….....……...…..…..Respondent Appearances By: Shri Siddharth Jhajharia, Fca, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Sr. Dr,Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :April 23, 2026 Date Of Pronouncing The Order :April 28 , 2026 Order Perpradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.08.2025 Of The Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2013– 14. 2. Ground No.1 Is Against The Confirmation Of Disallowance Of Rs.80,913/- By The Ld. Cit(A) U/S 2(24)(X) R.W.S. 36(1)(Va) Towards Employees’ Contribution To Pf/Esi.

DCIT, Circle-1, Siliguri vs. Ahinsa Vanijya Private Limited, Siliguri

In the result, both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Accountantmember & Shri Pradip Kumar Choubey, Judicialmember Ita Nos.2224 & 2225/Kol/2025 Assessment Years: 2013-14 & 2014-15 Dcit, Circle-1, Siliguri….…………......…….…….……….……….……Appellant Vs. Ahinsa Vanijya Pvt.Ltd...……………….…………….....……...…..…..Respondent 10 Church Road Siliguri-734001. [Pan: Aagca7580E] Appearances By: Shri Pankaj Pandey, Addl. Cit-Sr. Dr,Appeared On Behalf Of The Appellant. Shri Soumitra Choudhury &Pranabesh Sarkar, Advocates,Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :April 23, 2026 Date Of Pronouncing The Order :April 28 , 2026 Order Perpradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Revenue Against Separate Orders Both Dated 11.07.2025 Of The Nfac, Delhi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Both The Appeals Relate To The Same Assessee & Common Issues Are Involved, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. We Take Ita No.2224/Kol/2025 As Lead Case & The Decision Of This Appeal Will Apply Mutatis Mutandis To Ita No.2225/Kol/2025. 2. At The Time Of Hearing, The Ld. Ar Submits That The Appeal Filed By The Revenue Is Below The Monetary Limit As Per Circular No.9/2024 Dated 17.09.2024 Issued By Cbdt As The Tax Effect Involved In This Appeal Is Rs.48,83,625/-. Therefore, The Ld. Ar Submitted That The Appeal May Be Dismissed.

Spring City Nirman LLP (Erstwhile Paks Trade Centre Private Limited), Kolkata vs. ITO, Ward 7(1), Kolkata

Ashish Agarwal, Barakar vs. Income Tax Department, Asansol

In the result, the appeal filed by the assessee is dismissed in limine

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2446/Kol/2024 Assessment Year: 2008-2009 Ashish Agarwal,………………………….…….…Appellant Hospital Road, Barakar, Paschim Bardhaman-713324, West Bengal [Pan:Agjpa0108J] -Vs.- Income Tax Officer,………………………..……..Respondent Ward-1(1), Asansol, Sahana Apartment, Lower Chelidanga, Asansol, Paschim Bardhaman-713304, W.B.