I.T.O Wd - 43(3),kolkata, Kolkata V. Shyamlal Agarwal, Kolkata

ITA 1412/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100308 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 21-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBASISH ROY
• Assessee Lawyers: AVIJIT DEY
• Keywords: Tax effect

Judgement Text

PAGE 1 OF 29 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1412/KOL/ 2013 ASSESSMENT YEAR: 2003-2004 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-43(3), KOLKATA, 3, GOVT. PLACE (WEST), KOLKATA-700 001 -VS.- SHYAMAL AGARWAL.................................... .........................RESPONDENT 4/5, SINGHEE BAGAN LANE, KOLKATA-700 007 [PAN : ACWPA 6154 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI AVIJIT DEY, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.1418 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-43, KOLKATA 3, GOVT. PLACE (WEST), KOLKATA-700 001 -VS.- M/S. SRI LAXMI & SONS,............................. ...........................RESPONDENT 12, SUNNY PARK, BLOCK-A, KOLKATA-700 019 [PAN : AADFS 4033 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1711 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-6, KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 PAGE 2 OF 29 -VS.- M/S. GUINESS SECURITIES LIMITED,................... ...............RESPONDENT 10, CANNING STREET, 3 RD FLOOR, KOLKATA-700 001 [PAN : AAACG 9843 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI MIRAJ D. SHAH, FCA, FOR THE ASSESSEE & I.T.A. NO.1659 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-3(2), PURULIA, INCOME TAX OFFICE, SOUTH LAKE ROAD, P.O. & DIST. PURULIA-723 101 -VS.- SHRI ASHOK KUMAR BUDHIA,.......................... ...............RESPONDENT PROP. OF M/S. ASHOK TRADING CO., N.C. DASGUPTA ROAD, P.O. PURULIA, DIST. PURULIA-723 101 [PAN :ADUPB 0222 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1731 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-53, KOLKATA AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH). KOLKATA-700 068 -VS.- SRI ANANDAMOY DAS,................................. ....................RESPONDENT PROP. OF M/S. INFOTECH ENGINEERS, 58, PALLISREE, KOLKATA-700 092 [PAN : ADOPD 2327 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 3 OF 29 I.T.A. NO. 856 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-3(2), KOLKATA AAYAKAR BHAWAN POORVA, 5 TH FLOOR, 110, SHANTIPALLY, KOLKATA-700 107 -VS.- ADHUNIK GASES LIMITED,............................. ...................RESPONDENT 1, CROOKED LANE, KOLKATA-700 069 [PAN : AACCA 1027 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI AMIT KUMAR, ACA, FOR THE ASSESSEE & I.T.A. NO.1329/KOL/ 2014 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-2, KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. PREMIER IRRIGATION EQUIPMENT LIMITED,......... .................RESPONDENT 17/1C, ALIPORE ROAD, KOLKATA-700 027 [PAN : AABCP 8303 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1669 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ..........................APPELLANT CIRCLE-30(4), KOLKATA AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 -VS.- SMT. SUPRITI DASGUPTA,............................. ........................RESPONDENT 18/64, DOVER LANE, KOLKATA-700 029 [PAN : ACYPD 1437 E] PAGE 4 OF 29 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1049 /KOL/ 2013 ASSESSMENT YEAR: 2003-2004 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-7(1), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. NEORA HYDRO LIMITED,.......................... ...................RESPONDENT 14B, CAMAC STREET, KOLKATA-700 017 [PAN : AABCN 2862 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 519 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-6, KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. JAMUNA TRANSPORT CORPORATION LTD.,............ ................RESPONDENT 11, POLLOCK STREET, KOLKATA-700 016 [PAN : AAACJ 6665 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2069 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-6, KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. KREDENT BROKERAGE SERVICES PVT. LTD.,......... .............RESPONDENT 4, BRABOURNE ROAD, 4 TH FLOOR, KOLKATA-700 001 [PAN : AAACI 8269 C] PAGE 5 OF 29 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI NIRAV SHETH, ACA, FOR THE ASSESSEE & I.T.A. NO.319 /KOL/ 2015 ASSESSMENT YEAR: 2002-2003 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-4(2), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. QUALITEA WORLD PVT. LIMITED,.................. ...................RESPONDENT 28/2, SHAKESPEARE SARANI, KOLKATA-700 017 [PAN : AAACQ 0457 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NOS.2421 & 2422/KOL/ 2013 ASSESSMENT YEARS: 2009-2010 & 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-X, KOLKATA AAYAKAR PURVA, 110, SHANTI PALLY, KOLKATA-700 107 -VS.- M/S. STRASSENBURG PHARMACEUTICALS LIMITED,......... ............RESPONDENT P-6, CIT ROAD, KOLKATA-700 014 [PAN : AAECS 2834 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2416 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-3(3), PURULIA, INCOME TAX OFFICE, SOUTH LAKE ROAD, P.O. & DIST. PURULIA, PIN-723 101 -VS.- PAGE 6 OF 29 MANIK LAL MALL,.................................... ..............................RESPONDENT P.N. GHOSH STREET, PURULIA-723 101 [PAN : ADYPM 7738 C] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2007 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-8(2), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. WARREN INDUSTRIAL LIMITED,.................... ..................RESPONDENT SUVIRA HOUSE, 4B, HUNGERFORD STREET, KOLKATA-700 017 [PAN : AAACW 2887 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1096 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-50(1), KOLKATA UTTARAPAN COMPLEX, ULTADANGA, MANIKTALA, CIVIC CENTRE, DS-III, KOLKATA-700 054 -VS.- SRI TAPAN KUMAR DAS,............................... ......................RESPONDENT KRISHNANAGAR ROAD, NOAPARA, BARASAT, 24-PARGANAS (NORTH) PIN-700 125 [PAN : AGWPD 0137 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 2572 /KOL/ 2013 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT PAGE 7 OF 29 CIRCLE-3, KOLKATA P-7, CHOWRINGHEE ROAD, KOLKATA-700 069 -VS.- M/S. SOORAJMUL BAIJNATH PVT. LTD.,................. ......................RESPONDENT 304, JASMINE TOWER, 31, SHAKESPEARE SARANI, KOLKATA-700 017 [PAN : AADCS 7271 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2575 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-1(1), KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. INDO TOSSA PVT. LIMITED,...................... ......................RESPONDENT SAGAR ESTATE, 2, N.C. DUTTA STREET, KOLKATA-700 001 [PAN : AAACI 7851 A] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2179 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-44(4), KOLKATA 3, GOVT. PLACE (WEST), KOLKATA-700 001 -VS.- SMT. PARWATI SARAF,................................ ..............................RESPONDENT 44, BURTOLLA STREET, KOLKATA-700 007 [PAN : ALJPS 0269 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE PAGE 8 OF 29 & I.T.A. NO.2059 /KOL/ 2014 ASSESSMENT YEAR: 2003-2004 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-11, KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. NEECO INDIA LIMITED,.......................... ........................RESPONDENT 2B, GANESH CHANDRA AVENUE, KOLKATA-700 013 [PAN : AABCN 0834 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1953 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-1(4), ASANSOL, LOWER CHELIDANGA, ASANSOL-4 -VS.- SHRI HARBHAJAN SINGH,.............................. .......................RESPONDENT KENDUA BAZAR, KULTI-713 343, BURDWAN, [PAN : AJFPS 9367 J] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1777 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-42(1), KOLKATA 18, RABINDRA SARANI, KOLKATA-700 001 -VS.- SRI VIJAY KR. PRAHALADKA,.......................... .......................RESPONDENT 1, B.K. PAULN AVENUE, KOLKATA-700 005 [PAN : AFOPP 2439 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT PAGE 9 OF 29 N O N E, FOR THE ASSESSEE & I.T.A. NO.1170 /KOL/ 2015 ASSESSMENT YEAR: 2004-2005 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-5(1), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. S.S. REFINERIES LTD.,......................... ........................RESPONDENT 28/2, SHAKESPEARE SARANI, ROOM NO. 503, 5 TH FLOOR, KOLKATA-700 017 [PAN : AAECS 0665 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1975 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-1(3), KOLKATA AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN-713101 -VS.- MADAN MOHAN DEY,................................... ............................RESPONDENT PROP. M/S. MAHAMAYA BHANDAR, NUTANGANJ, BURDWAN-713 102 [PAN : ACVPD 2869 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1597 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-2(1), HOOGHLY -VS.- CHANDI MEDICAL HALL AGENCY DEPARTMENT,............. .................RESPONDENT KHARUABAZAR, P.O. & PS- CHINSURAH, DIST. HOOGHLY-712 101 [PAN : AACFC 0478 N] APPEARANCES BY: PAGE 10 OF 29 SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SOMNATH GHOSH, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.769 /KOL/ 2015 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-4(1), KOLKATA -VS.- M/S. ALIPORE TOWERS (P) LIMITED,................... .....................RESPONDENT 31, DUNCAN HOUSE, N.S. ROAD, KOLKATA-700 001 [PAN : AACCA 1814 F] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2106 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-2, ASANSOL -VS.- M/S. MINING ASSOCIATES,............................ .........................RESPONDENT S.B. GORAI ROAD, ASANSOL-713 301, BURDWAN [PAN : AAECP 1080 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1195 /KOL/ 2015 ASSESSMENT YEAR: 2001-2002 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-4(2), KOLKATA -VS.- M/S. PODDAR UDYOG LIMITED,......................... ...............RESPONDENT 1 ST FLOOR, HONG KONG HOUSE, 31, B.B.D. BAGH (SOUTH), KOLKATA-700 001 [PAN : AACCP 2896 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 11 OF 29 I.T.A. NO.2336 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-2, ASANSOL -VS.- SHRI TAPAN KRISHNA BISWAS,......................... ......................RESPONDENT PROP. OF M/S. BISWAS X-RAY SCAN CENTRE, APKAR GARDEN, ASANSOL-713 301, BURDWAN [PAN : ADAPB 4834 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2191 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-11(1), KOLKATA -VS.- M/S. I.M.C. LIMITED,............................... .........................RESPONDENT 232/A, A.J.C. BOSE ROAD, KOLKATA-700 020 [PAN : AAACI 6884 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI PRATYUSH JHUNJHUNWALA, ADVOCATE, FOR THE ASSES SEE & I.T.A. NO.2757 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-11, KOLKATA -VS.- M/S. LEBONG INVESTMENTS PVT. LIMITED,.............. ...................RESPONDENT CAMELLIA HOUSE, 14, GURUSADAY ROAD, KOLKATA-700 019 [PAN : AAACL 5002E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2762 /KOL/ 2013 ASSESSMENT YEAR: 2004-2005 PAGE 12 OF 29 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-10, KOLKATA -VS.- M/S. TONSTEEL RESEARCH FOUNDATION IN INDIA,........ ............RESPONDENT 33A, J.L. NEHRU ROAD, KOLKATA-700 071 [PAN : AAATI 3675 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2792 /KOL/ 2013 ASSESSMENT YEAR: 2002-2003 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-30(3), KOLKATA -VS.- SMT. SHARDA DEVI JHUNJHUNWALA,..................... ................RESPONDENT 68, BALLYGUNGE CIRCULAR ROAD, KOLKATA-700 019 [PAN : AFMPJ 0201 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.999 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 INCOME TAX OFFICER,............................... .........................APPELLANT WARD-32(1), KOLKATA -VS.- SMT. LALITA TODI,.................................. .......................RESPONDENT 409A, VARDAN, 25A, CAMAC STREET, KOLKATA-700 016 [PAN : ABUPT 7959 A] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2795 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ..........................APPELLANT WARD-4(4), KOLKATA -VS.- PAGE 13 OF 29 M/S. HULDIBARI INDUSTRIES & PLANTATION CO. LIMITED, .............RESPONDENT 3, N.S. ROAD, KOLKATA-700 001 [PAN : AAACH 8051 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.215 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-1(3), ASANSOL -VS.- MD. NASIM,......................................... .............................RESPONDENT MAKKHU MOHALLA, N.R.R. ROAD, RALLPAR, P.O. ASANSOL, DIST. BURDWAN-713 302 [PAN : ACXPN 0889 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.637 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,............................... .........................APPELLANT WARD-32(4), KOLKATA -VS.- EPIC EXPORTS,...................................... ..........................RESPONDENT 1 ST FLOOR, 25, PARK LANE, WELLESELY, KOLKATA-700 016 [PAN : AAAFE 9780 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 657/KOL/ 2014 ASSESSMENT YEAR: 2003-2004 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-2(3), MIDNAPORE -VS.- M/S. MAHABIR AUTO DISTRIBUTORS,.................... .................RESPONDENT MALANCHA ROAD, PAGE 14 OF 29 NIMPARA, P.O. KHARAGPUR, DIST. PASCHIM MEDINIPUR-721 304 [PAN : AAAFM 1201 C] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.309 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-XXIII, KOLKATA -VS.- M/S. MIDDLETON HOTELS PVT. LIMITED,................ ........................RESPONDENT 10, MIDDLETON STREET, KOLKATA-700 071 [PAN : AABCK 1567 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI P.K. SINGH, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO. 272/KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-5(3), KOLKATA -VS.- M/S. BRIJ INVESTMENT PVT. LIMITED,................. .......................RESPONDENT 24, R,N. MUKHERJEE ROAD, 2 ND FLOOR, KOLKATA-700 001 [PAN : AABCB 0333 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1342 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-1, KOLKATA -VS.- M/S. UMA EXPORTS LIMITED,.......................... .................RESPONDENT P-41, PRINCEP STREET, KOLKATA-700 072, [PAN : AAACU 3024 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE PAGE 15 OF 29 & I.T.A. NO.60 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-12(3), KOLKATA -VS.- M/S. A.M. MARKETING LIMITED,....................... .................RESPONDENT 82A, SAMBHU NATH PANDIT STREET, KOLKATA-700 020 [PAN : AACCA 5820 D] -AND- C.O. 12/KOL/2015 (IN ITA NO. 60/KOL/2015) ASSESSMENT YEAR : 2009-2010 M/S. A.M. MARKETING LIMITED,....................... .............CROSS OBJECTOR 82A, SAMBHU NATH PANDIT STREET, KOLKATA-700 020 [PAN : AACCA 5820 D] -VS.- INCOME TAX OFFICER,................................ .......................RESPONDENT WARD-12(3), KOLKATA APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI AVIJIT DEY, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.2134 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. KALI INTERNATIONAL PVT. LIMITED,.............. ....................RESPONDENT 2, N.C. DUTTA SARANI, 5 TH FLOOR, KOLKATA-700 001 [PAN : AABCK 3323 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1225 /KOL/ 2015 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-40(1), KOLKATA -VS.- PAGE 16 OF 29 SHANKAR VAJPAYEE,.................................. .........................RESPONDENT 13A, P.K. TAGORE STREET, KOLKATA-700 006 [PAN : ABSPV 9344 F] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1345 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-1, KOLKATA -VS.- M/S. MCNALLY SAYAJI ENGINEERING LIMITED,........... .....................RESPONDENT 4, MANGOE LANE, KOLKATA-700 001 [PAN : AACCS 5491 A] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI ANKUR GOEL, ACA, FOR THE ASSESSEE & I.T.A. NO.1255 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-36(3), KOLKATA -VS.- SMT. SANDHYA DAMANI,............................... .............................RESPONDENT C/O. SHANKAR & CO., 18, N.S. ROAD, 3 RD FLOOR, KOLKATA-700 001 [PAN : ACQPD 6939 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2821 /KOL/ 2013 ASSESSMENT YEAR: 2005-2006 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CENTRAL CIRCLE-6, KOLKATA -VS.- SMT. USHA AGARWAL,................................. ............................RESPONDENT 33, BANKIM SARANI, 5 TH FLOOR, KOLKATA-700 053 [PAN : ACSPA 8989 N] PAGE 17 OF 29 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2673 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-X, KOLKATA -VS.- ARJUN KUMAR SANTHALIA,............................. ...................RESPONDENT 10. SUNNEY PARK BALLYGUNGE, KOLKATA-700 019 [PAN : ALVPS 6608 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2643 /KOL/ 2013 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-35(4), KOLKATA -VS.- MAHESH SADANAND BELANI,............................ ........RESPONDENT 18, RABINDRA SARANI, KOLKATA-700 001 [PAN : AHWPB 8804 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2649 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-28, KOLKATA -VS.- M/S. SUKOL AGENCIES,...................,........... .............................RESPONDENT P-774A, BLOCK-P, NEW ALIPORE, KOLKATA-700 053 [PAN : AALFS 8799 M] -AND C.O. NO. 158/KOL/2013 (IN I.T.A. NO. 2649/KOL/2013) ASSESSMENT YEAR 2008-2009 PAGE 18 OF 29 M/S. SUKOL AGENCIES,...................,.......... ..............................CROSS OBJECTOR P-774A, BLOCK-P, NEW ALIPORE, KOLKATA-700 053 [PAN : AALFS 8799 M] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................RESPONDENT CIRCLE-28, KOLKATA APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE & I.T.A. NO.2685 /KOL/ 2013 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ..................................APPELLANT WARD-33(3), KOLKATA -VS.- MR. NASIN AHMED,................................... ..............................RESPONDENT 30/2A, RANI RASMONI ROAD, KOLKATA-700 087 [PAN : ADCPA 1080 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2663 /KOL/ 2013 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-1(2), JALPAIGURI -VS.- SHRI MUKESH KUMAR AGARWALA,........................ .................RESPONDENT PROP. SONA SPUN PIPE INDUSTRIES, SAKOAJHORA, JALPAIGURI-735 212 [PAN : ACVPA 2919 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2703 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-32(1), KOLKATA PAGE 19 OF 29 -VS.- M/S. METRO MARINES,................................ ..........................RESPONDENT 74/4, MADAN MOHAN MALVIYA ROAD, CHAKRABERIA(N), KOLKATA-700 020 [PAN : AAFFM 3648 F] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2853 /KOL/ 2013 ASSESSMENT YEAR: 2003-2004 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-30(1), KOLKATA -VS.- SMT. MAYA SANYAL,.................................. ............................RESPONDENT 59, DOVER COURT, 29/13, BALLYGUNGE PARK, KOLKATA-700 019 [PAN : AATPS 0946 G APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2876 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-33(1), KOLKATA -VS.- SHRI RAJENDRA KUMAR RATHI,......................... ..................RESPONDENT 6, PRETORIA STREET, KOLKATA-700 071 [PAN : ACQPR 5536 C] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NOS. 109 &110 /KOL/ 2014 ASSESSMENT YEARS: 2006-2007 & 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ............APPELLANT CENTRAL CIRCLE-VII, KOLKATA -VS.- SMT. KUSUM BANKA,.................................. ...........................RESPONDENT PAGE 20 OF 29 11, GURUSADAYA ROAD, KOLKATA-700 019 [PAN : AEIPB 7436 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1243 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-33(4), KOLKATA -VS.- M/S. S.K. TEKRIWAL,................................ ..........................RESPONDENT 4, BALLAV DAS STREET, 3 RD FLOOR, ROOM NO. 335, KOLKATA-700 007 [PAN : AARFS 0465 J] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1103 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .....................APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. PUNJAB PRODUCE & TRADING CO. PVT. LIMITED,.... ...............RESPONDENT 9/1, R.N. MUKHERJEE ROAD, BIRLA BUILDING, KOLKATA-700 001 [PAN : AABCT 1705 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2208 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. .......................APPELLANT CIRCLE-44, KOLKATA -VS.- JANARDAN KOTHARI FAMILY TRUST,..................... ...........................RESPONDENT 4, BYSACK STREETE, KOLKATA-700 007 [PAN : AAATJ 2199 M] PAGE 21 OF 29 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI R.K. SINGH, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.1439 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-2(4), BURDWAN -VS.- SMT. PRATIMA ROY,.................................. .............................RESPONDENT P-28, CIT ROAD, SCHEME VIII-M, ULTADANGA, P.O. MANICKTALA, KOLKATA-700 067 [PAN : ALEPR 9248 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1865 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-7, KOLKATA -VS.- M/S. PUBLICITY SOCIETY OF INDIA LIMITED,........... ...................RESPONDENT RADHASAGAR, 8, MOIRA STREET, KOLKATA-700 017 [PAN : AAACT 9368 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.862 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ......................APPELLANT CIRCLE-44, KOLKATA -VS.- MORTEX INDIA,...................................... .....................................RESPONDENT 9, JAGMOHAN MULLICK LANE, KOLKATA-700 007 [PAN : AAFFM 1720 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE PAGE 22 OF 29 & I.T.A. NO.2224 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ...................APPELLANT CIRCLE-46, KOLKATA -VS.- SRI PRADIP KUMAR SHAH,............................. ............................RESPONDENT C/O. KRISHNA COMPANY, 1 ST FLOOR, 207, M.D. ROAD, KOLKATA-700 007 [PAN : ARMPS 8950 J] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.78 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. ....................APPELLANT CIRCLE-3(1), KOLKATA -VS.- M/S. MAITHAN STEEL & POWER LIMITED,................ .................RESPONDENT 9, A.J.C. BOSE ROAD, KOLKATA-700 017 [PAN : AADCM 1188 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NOS. 2211, 2212 & 2213/KOL/ 2013 ASSESSMENT YEARS: 2003-2004, 2004-2005 & 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-8. KOLKATA -VS.- M/S. MERRILL ESTATE PVT. LIMITED,.................. .....................RESPONDENT 4, MIDDLETON STREET, KOLKATA-700 071 [PAN : AABCM 7311 C] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2333 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 PAGE 23 OF 29 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-2, KOLKATA -VS.- M/S. WEB DEVELOPMENT CO. LIMITED,.................. .............RESPONDENT 222, A.J.C. BOSE ROAD, KOLKATA-700 017 [PAN : AAACW 2286 K] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2185 /KOL/ 2013 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-36(3), KOLKATA -VS.- SABBIR HUSSAIN HASSANALLY,......................... ..................RESPONDENT 10, OLD CHINA BAZAR STREET, KOLKATA-700 001 [PAN : ABIPH 5372 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1755 /KOL/ 2013 ASSESSMENT YEAR: 2004-2005 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-8, KOLKATA -VS.- M/S. THE SATURDAY CLUB LIMITED,.................... ....................RESPONDENT 7, WOOD STREET, KOLKATA-700 016 [PAN : AABCT 1662 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI NIMESH KUMAR, FCA, FOR THE ASSESSEE & I.T.A. NO.2188 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-1(1), MIDNAPORE -VS.- PAGE 24 OF 29 SMT. SIBU DEWAN,................................... ............................RESPONDENT PROP. OF M/S. LAXMI AGENCY, SANGAT BAZAR, P.O. MIDNAPORE, DIST. PASCHIM MIDNAPORE-721 101 [PAN : ADDPD 6138 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1603 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CENTRAL CIRCLE-II, KOLKATA -VS.- M/S. SAI SURFACTANTS PVT. LIMITED,................. ......................RESPONDENT 21, PRINCEP STREET, KOLKATA-700 072 [PAN : AAECS 4292 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1614 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-33(2), KOLKATA -VS.- M/S. CCEF CO.,..................................... ...............................RESPONDENT 261/11, PRINCE ANWAR SHAH ROAD, KOLKATA-700 033 [PAN : AACFC 2680 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1618 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ...............APPELLANT CIRCLE-33, KOLKATA -VS.- M/S. RAHEE GPT (JV),............................... ..........................RESPONDENT FLAT NO. 1C, FIRST FLOOR, PAGE 25 OF 29 4, HO-CHI MINH SARANI, KOLKATA-700 071 [PAN : AAJFR 3202 J] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO.64 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CENTRAL CIRCLE-XXV, KOLKATA -VS.- M/S. UTKAL BUILDERS LIMITED,....................... ....................RESPONDENT 777, SAHEED NAGAR, VIRAYATAAN, BHUBANESHWAR, ORISSA-751 007 [PAN : AAACU 5502 C] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.M. SURANA, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.325 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-10(1), KOLKATA -VS.- DEYS MEDICAL STORES (MANUFACTURING) LIMITED,...... ..........RESPONDENT 6/D, NELLY SENGUPTA SARANI, (FORMERLY KNOWN AS LINDSAY STREET), KOLKATA-700 087 [PAN : AABCD 1608 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2210 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-37(1), KOLKATA -VS.- MR. AJOY CHOWDHURY,................................ ........................RESPONDENT 35, C.R. AVENUE, 4 TH FLOOR, KOLKATA-700 012 [PAN : ABWPC 3578 J] PAGE 26 OF 29 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2200 /KOL/ 2014 ASSESSMENT YEAR: 2011-2012 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-36(2), KOLKATA -VS.- M/S. SRI RAM COMMERCIAL CO.,....................... ..................RESPONDENT 21, STRAND ROAD, KOLKATA-700 001 [PAN : AAMFS 4086 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2206 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-12(1), KOLKATA -VS.- M/S. JKM INVESTMENT PVT. LIMITED,.................. ..............RESPONDENT 36, BIBHUTI BANDYOPADHYAY SARANI, KOLKATA-700 019 [PAN : AABCJ 2724 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1705 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-1(1), MIDNAPORE -VS.- BINOY KUMAR DAS,................................... ..........................RESPONDENT VILL. & P.O. ANANDPUR, DIST. PASCHIM MIDNAPORE-721 122 [PAN : ADEPD 5028 A] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SOMNATH GHOSH, ADVOCATE & SHRI S. SALUI, ADVOC ATE, FOR THE ASSESSEE & PAGE 27 OF 29 I.T.A. NO.1656 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-28(3), KOLKATA -VS.- SHRI AVIJIT MONDAL,................................ ..........................RESPONDENT 337/3A, D.H. ROAD, KOLKATA-700 034 [PAN : AJEPM 5824 D] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.640 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 ASSISTANT COMMISSIONER OF INCOME TAX,.............. .....................APPELLANT CIRCLE-31, KOLKATA -VS.- RAJUL H. MODI,..................................... .....................................RESPONDENT 7/7A, CHAKRABERIA ROAD (NORTH), KOLKATA-700 020 [PAN : AEAPM 8483 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.474 /KOL/ 2014 ASSESSMENT YEAR: 2002-2003 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. THE BORMAHJAN TEA CO. (1936) LIMITED,......... .............RESPONDENT 3, N.S. ROAD, KOLKATA-700 001 [PAN : AABCT 2010 K] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : DECEMBER 28, 2015 DATE OF PRONOUNCING THE ORDER : DECEMBER 28, 2015 PAGE 28 OF 29 O R D E R PER BENCH :- ALL THESE EIGHTY-FIVE APPEALS FILED BY THE DEPARTME NT INVOLVE TAX EFFECT OF LESS THAN RS.10,00,000/- AND THE SAME BEI NG NOT MAINTAINABLE IN VIEW OF THE REVISED MONETARY LIMIT RECENTLY FIXED B Y THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL, ARE FIXED FOR HEAR ING AND DISPOSAL OUT OF TURN AFTER DISCUSSION WITH THE LD. REPRESENTATIVES OF CALCUTTA TAX BAR ASSOCIATION AS WELL AS THE CONCERNED LD. CIT D.RS. AS DISCUSSED WITH THEM, INDIVIDUAL NOTICES IN THESE CASES ARE DISPENSED WIT H AND THE NOTICES ARE GIVEN TO ALL THE CONCERNED THROUGH NOTICE BOARD. A COPY OF CAUSE LIST PREPARED WELL IN ADVANCE IS ALSO GIVEN TO THE BAR A SSOCIATION AS WELL AS THE LD. DEPARTMENTAL REPRESENTATIVES. 2. AT THE TIME OF HEARING, SUFFICIENT TIME IS GIVEN TO THE LD. D.R. TO ASCERTAIN AND POINT OUT IN EACH AND EVERY CASE AS T O WHETHER THE SAME IS COVERED BY ANY OF THE EXCEPTIONS GIVEN IN PARA 8 OF THE C.B.D.T. CIRCULAR DATED 10 TH DECEMBER, 2015 AND WHEREVER HE HAS POINTED OUT SPE CIFICALLY THE CASES COVERED BY THE SAID EXCEPTIONS, SUCH CASE S ARE ADJOURNED WITH THE DIRECTION TO THE REGISTRY TO FIX THE SAME FOR H EARING IN THE REGULAR COURSE. ABUNDANT PRECAUTION IS ALSO TAKEN TO ASCERT AIN THAT THE TAX EFFECT INVOLVED IN EACH AND EVERY APPEAL FILED BY THE DEPA RTMENT IN THESE CASES IS LESS THAN RS.10,00,000/- AND WHENEVER THE LD. D. R. HAS POINTED OUT THAT THE TAX EFFECT INVOLVED IN SOME APPEALS IS MORE THA N RS.10,00,000/-, THE SAME HAVE BEEN ADJOURNED WITH THE DIRECTION TO THE REGISTRY TO FIX THE SAME FOR HEARING IN REGULAR COURSE. NEVERTHELESS, E VEN IF IT IS STILL FOUND BY THE DEPARTMENT THAT ANY OF THE APPEALS BEING DIS MISSED NOW ON ACCOUNT OF LOW TAX EFFECT IS COVERED BY ANY OF THE EXCEPTIONS GIVEN IN PARA 8 OF THE CBDT CIRCULAR OR THAT THE TAX EFFECT INVOL VED THEREIN IS MORE THAN RS.10,00,000/-, LIBERTY IS GIVEN TO THE DEPARTMENT TO APPROACH THIS TRIBUNAL FOR RE-CALL OF THE ORDER DISMISSING SUCH A PPEALS AND SEEK RESTORATION OF THE SAME. PAGE 29 OF 29 3. AS CLARIFIED BY THE CBDT IN CIRCULAR NO. 21/2015 DATED 10.12.2015 (SUPRA), THE REVISED MONETARY LIMIT OF RS.10,00,000 /- FIXED FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL IS APPLIC ABLE RETROSPECTIVELY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL AND AS SPECIFICALLY INSTRUCTED BY THE CBDT IN THE SAID CIRCULAR, SUCH P ENDING APPEALS BELOW THIS TAX LIMIT OF RS.10,00,000/- MAY BE WITHDRAWN/ NOT PRESSED. KEEPING IN VIEW THIS INSTRUCTION GIVEN BY THE CBDT VIDE CIR CULAR NO. 21/2015 DATED 10.12.2015, WHICH IS SQUARELY APPLICABLE IN A LL THE PRESENT CASES, THE APPEALS FILED BY THE REVENUE IN THESE CASES ARE TREATED AS WITHDRAWN/ NOT PRESSED AND DISMISSED ACCORDINGLY. IN CASE OF T WO OF SUCH APPEALS I.E. I.T.A. NO. 60/KOL/2015 AND I.T.A. NO. 2649/KOL/2013 , THE ASSESSEES HAVE FILED THEIR CROSS OBJECTIONS. AS AGREED BY THE LD. REPRESENTATIVES OF THE ASSESSEES, THE SAID CROSS OBJECTIONS FILED BY T HE ASSESSEES HAVE BECOME INFRUCTUOUS AS A RESULT OF DISMISSAL OF THE CORRESPONDING APPEALS OF THE REVENUE. ACCORDINGLY, THESE CROSS OBJECTIONS FILED BY THE ASSESSEES ARE ALSO DISMISSED. 4. IN THE RESULT, ALL THE EIGHTY-FIVE APPEALS OF TH E REVENUE AS WELL THE TWO CROSS OBJECTIONS OF THE ASSESSEES ARE DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 28, 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 28 TH DAY OF DECEMBER, 2015 COPIES TO : (1) THE ASSESSEES (2) THE DEPARTMENT (3) COMMISSIONER OF INCOME-TAX (APPEALS)- , KOLK ATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.