DCIT,CIR-4, KOLKATA, Kolkata V. M/s Manipur Tea Co. Pvt. Ltd., Kolkata

ITA 477/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100291 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 20-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

PAGE 1 OF 30 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. 477/KOL/ 2014 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ...............APPELLANT CIRCLE-4, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. MANIPUR TEA CO. PVT. LIMITED,................. ...............RESPONDENT 15, HEMANTA BASU SARANI, KOLKATA-700 001 [PAN : AAACT 9636 L] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.395 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-XII, KOLKATA, AAYAKAR BHAWAN PURVA, 110, SHANTIPALLY, KOLKATA-700 107 -VS.- M/S. SINCERE COMMODITIES & DERIVATIVES MARKET LTD., ..........RESPONDENT 52, WESTON STREET, KOLKATA-700 012 [PAN : AAICS 3108 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1917 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-8, KOLKATA, AAYAKAR BHAWAN, 5 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- PAGE 2 OF 30 M/S. APEEJAY HOUSE PVT. LIMITED,................... .................RESPONDENT 15, PARK STREET, KOLKATA-700 016 [PAN : AACCA 1959 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI MANISH TIWWARI, FCA, FOR THE ASSESSEE & I.T.A. NO.1732 /KOL/ 2013 ASSESSMENT YEAR: 2004-2005 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ............APPELLANT CIRCLE-HALDIA, BASUDEVPUR, KHANJHANCHAK, HALDIA, PURBA MEDINIPUR-721 602 -VS.- SHRI SANAT KUMAR BHATTACHARJEE,.................... .............RESPONDENT 111/13, AZAD HIND NAGAR, HALDIA, PURBA MEDINIPUR-721 607 [PAN :ADFPB 6426 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.91 /KOL/ 2015 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-2(1), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. ENGEL INDIA MACHINES & TOOLS LIMITED,......... .............RESPONDENT 1, TARATALA ROAD, KOLKATA-700 088 [PAN : AAACE 6510 C] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO. 25 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-3(2), KOLKATA, PAGE 3 OF 30 AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, 5 TH FLOOR, KOLKATA-700 107 -VS.- M/S. MSP STEEL AND POWER LIMITED,.................. ...........RESPONDENT 1, CROOKED LANE, KOLKATA-700 069 [PAN : AACCA 2756 N] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI AMIT KUMAR, ACA, FOR THE ASSESSEE & I.T.A. NO.1975/KOL/ 2014 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-34(3), KOLKATA, AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, 7 TH FLOOR, ROOM NO. 711, KOLKATA-700 107 -VS.- M/S. H.R. BEARING & CO.,........................... .....................RESPONDENT 138, B.R.B. BOSE ROAD, KOLKATA-700 001 [PAN : AACFH 6235 J] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2075 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. ......................APPELLANT CIRCLE-6, KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. DPSC LIMITED,................................. ......RESPONDENT PLOT NO. X1-1, 2 & 3, BLOCK-EP, SECTOR-V, SALT LAKE CITY, KOLKATA-700 091 [PAN : AABCD 0340 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 4 OF 30 I.T.A. NO.2087 /KOL/ 2013 ASSESSMENT YEAR: 2006-2007 ASSISTANT COMMISSIONER OF INCOME TAX,.............. .....................APPELLANT CIRCLE-2, MIDNAPORE -VS.- SEIKH MOHAMMED AJIZ,............................... ...........................RESPONDENT CHANDIPUR, P.O. RAKHAJUNGLE, KHARAGPUR, MIDNAPORE(W)-721 301 [PAN : ACZPA 4751 D] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 2096 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-12(3), KOLKATA -VS.- M/S. BLOOM FOOD ADDITIVES PVT. LIMITED, ........... ...............RESPONDENT SHAILSED NAGAR (KHALPAR), ABDALPUR, KOLKATA-700 155 [PAN : AACCB 2964 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2090 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-40(2), KOLKATA -VS.- ANUP KUMAR ROY,.................................... ..........................RESPONDENT FLAT NO. F-5, PARK END APARTMENT, 4/1, RAJ KUMAR CHATTERJEE ROAD, KOLKATA-700 037 [PAN : AESPR 4930 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.719 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .........................APPELLANT PAGE 5 OF 30 WARD-7(1), KOLKATA -VS.- M/S. AYU COMMERCIAL PVT. LIMITED,.................. ...........RESPONDENT 36B, AUROBINDO SARANI, KOLKATA-700 005 [PAN : AAECA 7820 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO.155/KOL/ 2014 ASSESSMENT YEAR: 2011-2012 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-4(3), KOLKATA -VS.- ANIL CHANDRA PAUL,................................. ..................................RESPONDENT THANA ROAD, GANGARAMPUR, DAKSHIN DINAJPUR-733 124 [PAN : AFBPP 1902 L] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2044 /KOL/ 2014 ASSESSMENT YEAR: 2003-2004 ASSISTANT COMMISSIONER OF INCOME TAX,.............. .................APPELLANT CIRCLE-39, KOLKATA -VS.- M/S. VTR MARKETING,................................ ........................RESPONDENT 29A, WESTON STREET, KOLKATA-700 012 [PAN : AADFV 7514 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2178 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-1(1), DURGAPUR -VS.- PAGE 6 OF 30 SHRI HARADHAN ROY,................................. ....................RESPONDENT G.T. ROAD, ANDAL MORE, DIST. BURDWAN-713 321 [PAN : AFOPR 4486 C] & C.O. NO. 06/KOL/2015 (ARISING OUT OF ITA NO. 2178/KOL/2014) ASSESSMENT YEAR : 2010-2011 SHRI HARADHAN ROY,................................. ....................CROSS OBJECTOR G.T. ROAD, ANDAL MORE, DIST. BURDWAN-713 321 [PAN : AFOPR 4486 C] -VS.- INCOME TAX OFFICER,................................ ...........................RESPONDENT WARD-1(1), DURGAPUR APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE & I.T.A. NO.2688 /KOL/ 2013 ASSESSMENT YEAR: 2004-2005 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..................APPELLANT CIRCLE-52, KOLKATA -VS.- SRI INDRA KUMAR GHOSH,............................. ........................RESPONDENT 51, MOORE AVENUE, KOLKATA-700 040 [PAN : AGOPG 4561 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 1243 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. KHARIKATIA TEA & INDUSTRIES TEA LIMITED,...... ............RESPONDENT SUIT NO. A-1, 9 TH FLOOR, CIC BUILDING, 33A, J.L. NEHRU ROAD, KOLKATA-700 071 [PAN : AAACK 9730 E] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE PAGE 7 OF 30 & I.T.A. NO.925 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-49(1), KOLKATA -VS.- SMT. SWAPNA MONDAL,................................ ........................RESPONDENT L/H. OF LATE DHIRENDRA NATH MONDAL, VILL. MIRZAPUR, P.O. BASIRHAT, DIST. 24-PARGANAS (NORTH)-743 412 [PAN : AFWPM 5686 H] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.516 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CIRCLE-1, KOLKATA -VS.- M/S. ISDEC INDIA (P) LIMITED,...................... .......................RESPONDENT 5 TH FLOOR, ROOM NO. 508, 33/1, N.S. ROAD, MARSHALL HOUSE, KOLKATA-700 001 [PAN : AAACI 5232 R] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2116 /KOL/ 2013 ASSESSMENT YEAR: 1995-1996 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-32(1), KOLKATA -VS.- MADAN LAL JAIN,.................................... ............................RESPONDENT (L/H. KAILASH PRASAD JAIN) 46A, RAFI AHMED KIDWAI ROAD, KOLKATA-700 016 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 8 OF 30 I.T.(SS)A. NO.65 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 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 VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.M. SURANA, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.375 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .....................APPELLANT CIRCLE-3(1), KOLKATA -VS.- M/S. ADVANCE STEEL TUBES LIMITED,.................. ....................RESPONDENT 11, CROOKED LANE, 1 ST FLOOR, ROOM NO. 7, KOLKATA-700 069 [PAN : AACCA 6765 B] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1679 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-7, KOLKATA, -VS.- M/S. AZIMGANJ ESTATES (P) LIMITED,................. ............RESPONDENT 7, CAMAC STREET, KOLKATA-700 017 [PAN : AACCA 1084 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1589 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 PAGE 9 OF 30 DEPUTY COMMISSIONER OF INCOME TAX,................. ....................APPELLANT CENTRAL CIRCLE-XXVII, KOLKATA -VS.- SMT. BIMLA BOHRA,.................................. ......................................RESPONDENT 1, CHANDNEY CHOWK STREET, KOLKATA-700 072 [PAN : ADEPB 2647 P] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2635 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-36(3),KOLKATA -VS.- SHRI SANDIP SAMANTA,............................... ...........................RESPONDENT C/O. K.L. BOTHRA, 34, ARMENIAN STREET, 4 TH FLOOR, KOLKATA-700 069 [PAN : AKMPS 3128 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1441 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .......................APPELLANT WARD-41(1), KOLKATA -VS.- SMT. SULOCHANA AGARWAL,............................ .................RESPONDENT 119/9, BIDHAN SARANI, KOLKATA-700 004 [PAN : AELPA 8860 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.408 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-2(2), MIDNAPORE PAGE 10 OF 30 -VS.- SRI BISWANATH GUPTA, KHARAGPUR,.................... ..............RESPONDENT GOLE BAZAR, PASCHIM MIDNAPORE-721 301 [PAN : ADLPG 2728 B] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.248 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-XXI, KOLKATA -VS.- M/S. MAHESHWARI ENTERPRISES,....................... ...............RESPONDENT 21, C.L.M. LANE, POST RANIGANJ, BURDWAN, WEST BENGAL [PAN : AAJFM 6501 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.358 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-3(3), KOLKATA -VS.- M/S. YOGRUP MERCANTILE PVT. LIMITED,............... ...............RESPONDENT 27A, METCALFE STREET, KOLKATA-700 013 [PAN : AAACY 1021 A] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.196 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ...................APPELLANT WARD-32(1), KOLKATA -VS.- SMT. KIRAN JAIN,................................... ...................RESPONDENT 46A, RAFI AHMED KIDWAI ROAD, KOLKATA-700 016 [PAN : ACRPJ 7485 R] PAGE 11 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1428 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-32, KOLKATA -VS.- M/S. CRESENT EXPORT SYNDICATE,..................... ................RESPONDENT S-55, PHASE-III, KASBA INDUSTRIAL ESTATE, KOLKATA-700 071 [PAN : AABFC 8276 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.P. CHOUDHURY, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.437 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CENTRAL CIRCLE-XII, KOLKATA -VS.- M/S. MAHAVAT TRADERS PVT. LIMITED,,................ ...............RESPONDENT 39, SHAMBHUNATH PANDIT STREET, KOLKATA-700 025 [PAN : AABCM 7528 B] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.162 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-31(4), KOLKATA -VS.- SHRI NARAIN PRASAD DALMIA,........................ ...................RESPONDENT 2/3, SARAT BOSE ROAD, KOLKATA-700 020 [PAN : AFSPD 6333 E] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 12 OF 30 I.T.A. NO.11 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,............................... .........................APPELLANT WARD-49(1), KOLKATA -VS.- SHRI ASESH MAJUMDER,............................... .................RESPONDENT GANDHI PALLY, BONGAON, DIST. 24-PARGANAS (NORTH)-743 235 [PAN : AEUPM 8970 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1584 /KOL/ 2014 ASSESSMENT YEAR: 2011-2012 DEPUTY COMMISSIONER OF INCOME TAX,................. ......................APPELLANT CENTRAL CIRCLE-XXVII, KOLKATA -VS.- M/S. CHURAMANI HOUSING PVT. LIMITED,............... .............RESPONDENT 10/1D, LAL BAZAR STREET, 3 RD FLOOR, MERCANTILE BUILDING, KOLKATA-700 001 [PAN : AABCC 0368 D] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1362 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. MACKINTOSH BURN LIMITED,...................... .........................RESPONDENT 8, N.S. ROAD. KOLKATA-700 001 [PAN : AACCM 2160 J] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1586 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CENTRAL CIRCLE-XXVII, KOLKATA PAGE 13 OF 30 -VS.- ALKA BOHRA,........................................ .................................RESPONDENT 7H, CORNFIELD ROAD, KOLKATA-700 019 [PAN : AEAPB 0809 E] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NOS. 810 & 811/KOL/ 2015 ASSESSMENT YEAR: 2002-2003 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..................APPELLANT CIRCLE-60, KOLKATA -VS.- SHRI JITENDRA KUMAR SINGH,......................... .................RESPONDENT 68, S.N. ROAD, KOLKATA-700 038 [PAN : AQGPS 9968 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.803 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ ....................APPELLANT WARD-25(3), KOLKATA -VS.- SHRI NAREN DAS,.................................... .................RESPONDENT 24, PURBACHAL MAIN ROAD, KOLKATA-700 078 [PAN : AILPD 0066 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 2706/KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-42(2), KOLKATA -VS.- MOHIT KUMAR SAHA,.................................. .............................RESPONDENT 46E/F/2, DUM DUM MUNICIPAL MARKET, PAGE 14 OF 30 DUMDUM CANTONMENT, GORABAZAR, KOLKATA-700 028 [PAN : ALSPS 9809 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.806 /KOL/ 2015 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-3, MALDA -VS.- SHRI SUBHAS CHANDRA CHITLANGIA,.................... ................RESPONDENT PROP. OF M/S. MAHESWARI TRADERS, NH-34, RATHBARI, MALDA-732 101 [PAN : ABYPC 5488 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.120 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-30(1), KOLKATA -VS.- SHRI LALIT KUMAR PASARI,........................... ...............RESPONDENT 17, BALLYGUNGE PARK ROAD, KOLKATA-700 019 [PAN : AFVPP 3446 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S. JHAJHARIA, FCA, FOR THE ASSESSEE & I.T.A. NO.1787 /KOL/ 2014 ASSESSMENT YEAR: 2004-2005 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-40(1), KOLKATA -VS.- M/S. MAA DURGA STEEL TRADERS,...................... ...............RESPONDENT P-34, SATIN SEN SARANI, KOLKATA-700 054 [PAN : AAKFM 1109 L] PAGE 15 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.29 /KOL/ 2014 ASSESSMENT YEAR: 2001-2002 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-2(3), KOLKATA -VS.- M/S. KHETAN FINANCIAL SERVICES (P) LIMITED,........ ............RESPONDENT 2A, GANESH CHANDRA AVENUE, KOLKATA-700 013 [PAN : AABCR 4678 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.78 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-36(2), KOLKATA -VS.- SHIV KUMAR BAHETY,................................. ........................RESPONDENT PROP. OF SHREE POWER ELECTRIC COMPANY, 40, EZRA STREET, 3 RD FLOOR, KOLKATA-700 001 [PAN : AEDPB 6910 P] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.M. SURANA, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.2045 /KOL/ 2014 ASSESSMENT YEAR: 2003-2004 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ....................APPELLANT CIRCLE-39, KOLKATA -VS.- M/S. VTR MARKETING,................................ ..................................RESPONDENT 29A, WESTON STREET, KOLKATA-700 012 [PAN : AADFV 7514 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE PAGE 16 OF 30 & I.T.A. NO.159 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-32(2), KOLKATA -VS.- SHRI SURJIT SINGH,................................. ..............................RESPONDENT F-7, APSARA, 67, PARK STREET, KOLKATA-700 016 [PAN : ALIPS 9396 N] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI ANIL KOCHAR, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.2632 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-41(1), KOLKATA -VS.- M/S. KAMDHENU SALES AGENCY,........................ .....................RESPONDENT 1A, R.G. KAR ROAD, KOLKATA-700 004 [PAN : AAFFK 1359 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2667 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-1, MALDA -VS.- MD. GANI,.......................................... ................................RESPONDENT RATANPUR, SAMSI, MALDA-732 139 [PAN : ADNPG 4994 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.902 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 PAGE 17 OF 30 DEPUTY COMMISSIONER OF INCOME TAX,................. ..................APPELLANT CENTRAL CIRCLE-XXV, KOLKATA -VS.- SHRI HARAKH CHAND BHAWANJEE SHAH,.................. ...................RESPONDENT 12, STEPHEN HOUSE, 4, B.B.D. BAG (EAST), KOLKATA-700 001 [PAN : ASTPS 6006 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT NONE, FOR THE ASSESSEE & I.T.A. NOS.879, 880 & 881 /KOL/ 2013 ASSESSMENT YEARS: 2004-05, 2005-06 & 2007-08 INCOME TAX OFFICER,................................ ..................................APPELLANT WARD-28(3), KOLKATA -VS.- SHRI SANAT DAS,.................................... ..................................RESPONDENT 123/1, ROY BAHADUR ROAD, BEHALA, KOLKATA-700 034 [PAN : ADRPD 9964 E] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2811 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ....................APPELLANT CENTRAL CIRCLE-XVII, KOLKATA -VS.- M/S. MAA SHANTI RICE MILLS PVT. LIMITED,........... ...................RESPONDENT CHAKPARA, RAMPURHAT, BIRBHUM-731 224 [PAN : AAKFM 4060 A] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1006 /KOL/ 2013 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. ....................APPELLANT CIRCLE-55, KOLKATA PAGE 18 OF 30 -VS.- M/S. ROYAL CALCUTTA TURF CLUB,..................... .............................RESPONDENT CALCUTTA RACE COURSE HESTINGS, KOLKATA-700 022 [PAN : AAAAR 0769 A] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S. JHAJHARIA, FCA, FOR THE ASSESSEE & I.T.A. NO.2802 /KOL/ 2013 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-34(3), KOLKATA -VS.- CHANDULAL N. DALAL,................................ ..................................RESPONDENT C/O. MOSCOW METERS, 11, POLLOCK STREET, GROUND FLOOR, KOLKATA-700 001 [PAN : ADVPD 6254 B] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1211 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ......................APPELLANT CIRCLE-33, KOLKATA -VS.- M/S. INTRA PROJECT CONSULTANTS,.................... ..........................RESPONDENT SHYAMA KUNJ,24/1, 12C, LORD SINHA ROAD, KOLKATA-700 071 [PAN : AAAFI 8257 P] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 2807/KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ .......................APPELLANT WARD-42(3), KOLKATA -VS.- PAGE 19 OF 30 SHRI NABENDU PODDER,............................... ...................RESPONDENT 8/1, JADAV CHANDRA GHOSH LANE, KOLKATA-700 036 [PAN : ANEPP 7933 N] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1028 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-1, HALDIA -VS.- SHRI NITYANANDA BERA,.............................. ......................RESPONDENT EGRA-1, BARDABAZAR, EGRA, PURBA MEDINIPUR-721 448 [PAN : AKTPB 9464 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2780 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ........................APPELLANT CIRCLE-2, ASANSOL -VS.- SHRI BALARAM HALDER,............................... ...................................RESPONDENT WEST APCAR GARDEN, SHIV KALI MANDIR, ASANSOL, DIST. BURDWAN-713 304 [PAN : ABMPH 4394 M] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.434/KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY DIRECTOR OF INCOME TAX (I.T.)-3(1),......... .........................APPELLANT KOLKATA -VS.- PAGE 20 OF 30 SHRI TAPAN DATTA,.................................. ...............................RESPONDENT 67/3/10, COLLEGE ROAD, B-GARDEN, HOWRAH-711 103 [PAN : ACLPD 7781 J] -AND- C.O. NO. 71/KOL/2014 (IN ITA NO. 434/KOL/2014) ASSESSMENT YEAR : 2010-2011 SHRI TAPAN DATTA,.................................. ...............................CROSS OBJECTOR 67/3/10, COLLEGE ROAD, B-GARDEN, HOWRAH-711 103 [PAN : ACLPD 7781 J] -VS.- DEPUTY DIRECTOR OF INCOME TAX (I.T.)-3(1),......... .....................RESPONDENT KOLKATA APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2829 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-33(2), KOLLKATA -VS.- SHRI BIPLAB GHOSH,................................. ........................RESPONDENT A/47, EAST RAJAPUR, SANTOSHPUR, KOLKATA-700 075 [PAN : AIJPG 9402 B] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2557 /KOL/ 2013 ASSESSMENT YEAR: 2010-2011 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ...................APPELLANT CIRCLE-3, ASANSOL -VS.- M/S. MODERN COAL CARRIER,.......................... ......................RESPONDENT N.S.B. ROAD, RANIGANJ-713 347 [PAN : AALFM 8472 F] PAGE 21 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2563 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ......................APPELLANT CIRCLE-2, ASANSOL -VS.- M/S. MINING ASSOCIATES PVT. LIMITED,............... ..........................RESPONDENT ATWAL NAGAR, S.B. GORAI ROAD, ASANSOL, DIST. BURDWAN-713 301 [PAN : ADKPR 8212 J] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1190 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .................................APPELLANT WARD-27(2), KOLKATA -VS.- SRI PALLAB MITRA,.................................. ...............................RESPONDENT 10C, BALLYGUNJE PLACE, KOLKATA-700 019 [PAN : AHOPM 6401 C] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.776 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-3(3), KOLKATA -VS.- M/S. M.C.C. INVESTMENT & LEASING PVT. LIMITED,..... ...............RESPONDENT 9, RABINDRA SARANI, KOLKATA-700 073 [PAN : AABCM 7750 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 22 OF 30 I.T.A. NO. 1228/KOL/ 2014 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-30(2). KOLKATA -VS.- DEEPAK ANAND,...................................... ............................RESPONDENT P-533, RAJA BASANTA ROY ROAD, KOLKATA-700 029 [PAN : AIOPA 4576 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1812 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ...................APPELLANT CIRCLE-52, KOLKATA -VS.- M/S. DEVALOKE ASSOCIATED,.......................... .........................RESPONDENT 47, GARIA MAIN ROAD, MAHAMAYATALA, KOLKATA-700 084 [PAN : AADFD 3409 R] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI V.N. DUTTA, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.909 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-11(1), KOLKATA -VS.- M/S. BHARAT BHARI UDYOG NIGAM LIMITED,............. ................RESPONDENT 26, RAJA SANTOSH ROAD, KOLKATA-700 027 [PAN : AABCB 1891 J] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1345 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-46(2), KOLKATA PAGE 23 OF 30 -VS.- MD. AKHTAR ALI,.................................... ...............................RESPONDENT 319, BELILIOUS ROAD, HOWRAH-711 101 [PAN : AGJPA 2290 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1313 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,,................ ...................APPELLANT CIRCLE-12, KOLKATA -VS.- M/S. IFB AUTOMATIVE PVT. LIMITED,.................. .........................RESPONDENT PLOT NO. INDL-05, SECTOR-1, EAST KOLKATA TOWNSHIP, KASBA INDUSTRIAL ESTATE, KOLKATA-700 107 [PAN : AABCI 2766 H] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.220 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ....................APPELLANT CIRCLE-2, ASANSOL -VS.- M/S. RAJA TYRES,................................... ..........................RESPONDENT G.T. ROAD EAST, RAMBANDHUTALA, P.O. ASANSOL, DIST. BURDWAN-713 303 [PAN : AADFR 2642 R] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO.38 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. .....................APPELLANT CENTRAL CIRCLE-11, KOLKATA PAGE 24 OF 30 -VS.- M/S. PRANAB BANIK,................................. .................................RESPONDENT 25, DUM DUM PARK, KOLKATA-700 055 [PAN : ADQPB 4401 K] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.719 /KOL/ 2014 ASSESSMENT YEAR: 1987-1988 DEPUTY COMMISSIONER OF INCOME TAX,................. ............APPELLANT CIRCLE-1, KOLKATA -VS.- M/S. THE HOOGHLY MILLS CO. LIMITED,................ ......................RESPONDENT 10, CLIVE ROW, KOLKATA-700 001 [PAN : AAACT 9780 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S. JHAJJHARIA, FCA, FOR THE ASSESSEE & I.T.A. NO.2722 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. NEW TEA CO. LIMITED,.......................... .................RESPONDENT 4, C.R. AVENUE, HINDUSTAN BUILDING, 2 ND FLOOR, KOLKATA-700 072 [PAN : AABCN 0928 N] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT NONE, FOR THE ASSESSEE & I.T.A. NO.51 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. SONABHEEL TEA LIMITED,........................ .................RESPONDENT 41, SHAKESPEARE SARANI, KOLKATA-700 017 [PAN : AAECS 3840 H] PAGE 25 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2812/KOL/ 2013 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. ......................APPELLANT CENTRAL CIRCLE-XVII, KOLKATA -VS.- M/S. MAA SHANTI RICE MILLS PVT. LIMITED,........... ........................RESPONDENT CHAKPARA, RAMPURHAT, BIRBHUM-731 224 [PAN : AAKFM 4060 A] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.330 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. ......................APPELLANT CENTRAL CIRCLE-XVII, KOLKATA -VS.- M/S. ELECTRICAL MANUFACTURING PVT. LIMITED,........ ...................RESPONDENT 139/B, B.T. ROAD, KAMARHATI, KOLKATA-700 058 [PAN : AAACE 7582 J] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.985 /KOL/ 2015 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-37(2), KOLKATA -VS.- SHRI KEDARNATH BANSHIDHAR MAHESWARI,............... ...........RESPONDENT C/O. TAPARIA & CO., 28, BLACK BURN LANE, KOLKATA-700 012 [PAN : ADNPM 0137 A] PAGE 26 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.993 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. ....................APPELLANT CIRCLE-1(2), KOLKATA -VS.- M/S. TIL LIMITED,.................................. .....................................RESPONDENT 1, TARATOLLA ROAD, GARDEN REACH, KOLKATA-700 024 [PAN : AABCT 0704 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SHASHANK KASAT, ACA, FOR THE ASSESSEE & I.T.A. NOS.588 & 589 /KOL/ 2015 ASSESSMENT YEARS: 2008-2009 & 2009-2010 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-27(2), HALDIA -VS.- SHRI DINESH CHANDRA TRIPATHY,...................... .............RESPONDENT P.O. CONTAI, DIST. PURBA MEDINIPUR-721 401 [PAN : ABRPT 5995 R] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.735 /KOL/ 2015 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-28(3), KOLKATA -VS.- AIM ENGINEERING INDUSTRIES,........................ ...........................RESPONDENT BEHALA, INDUSTRIAL ESTATE, 620, D.H. ROAD, SHED NO. D/4, KOLKATA-700 034 [PAN : AAEFA 5804 C] PAGE 27 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.710 /KOL/ 2015 ASSESSMENT YEAR: 2012-2013 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CIRCLE-2, JALPAIGURI -VS.- DR. MALAY CHAKRABORTY,............................. .............................RESPONDENT DR. MALAYS HOSPITAL & NEURO SCIENCE CENTRE, NEAR FIRE STATION, S.F. ROAD, JALPAIMORE, SILIGURI-734 005 [PAN : ACNPC 1235 C] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1733 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CIRCLE-53, KOLKATA -VS.- SHRI ANANDAMOY DAS,................................ .........................RESPONDENT PROP. OF M/S. INVOTECH ENGINEERS, 58, PALLISREE, KOLKATA-700 092 [PAN : ADOPD 2327 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1730 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CIRCLE-53, KOLKATA -VS.- SHRI ANANDAMOY DAS,................................ ..........................RESPONDENT PROP. OF M/S. INVOTECH ENGINEERS, 58, PALLISREE, KOLKATA-700 092 [PAN : ADOPD 2327 G] PAGE 28 OF 30 APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.929 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-40(2), KOLKATA -VS.- SHRI NIKHILESH SADHUKHAN,.......................... ......................RESPONDENT 3, RAJ KUMAR CHATTERJEE ROAD, KOLKATA-700 037 [PAN : AQLPS 4146 G] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.M. SURANA, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.1093 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CENTRAL CIRCLE-3(4), KOLKATA -VS.- M/S. MUKUND OIL MILLS PVT. LIMITED,................ .......................RESPONDENT 4, SYNAGOGUE STREET, 6 TH FLOOR, KOLKATA-700 001 [PAN : AABCM 6798 F] APPEARANCES BY: SHRI VIVEK VERMA, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : DECEMBER 29, 2015 DATE OF PRONOUNCING THE ORDER : DECEMBER 29, 2015 O R D E R PER BENCH :- ALL THESE EIGHTY-NINE 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 PAGE 29 OF 30 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. 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 PAGE 30 OF 30 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. 2178/KOL/2014 AND I.T.A. NO. 434/KOL/201 4, 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-NINE 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 29, 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 29 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.