Kolkata ITAT Judgements
217 judgements delivered by the Kolkata bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Kamlesh Singh Vs ITO Ward-4(3), Kolkata
ITA No.2459/KOL/2025Kolkata12 Jan 2026This is an appeal filed by the assessee, Kamlesh Singh, against the order dated 30.07.2025 passed by the ld.Addl./JCIT(A)-2, Pune, for the assessment year 2017-2018. The assessee's counsel submitted that the notice under section 143(2) of t…
Read summaryJaideep Halwasiya Vs. ACIT, Central Circle 4(3)
ITA No. 2217/KOL/2025Kolkata20 Jan 2026The assessee, Jaideep Halwasiya, filed his return of income on 29.08.2019 declaring a total income of ₹25,22,240/-. The return was processed under section 143(1) of the Act on 29.10.2019. A search action was conducted by the Director of Inc…
Read summaryITA Nos. 1454, 1506 & 1590/KOL/2025
ITA Nos. 1454, 1506 & 1590/KOL/2025Kolkata20 Jan 2026The assessee, Sapphire Global Finance (P) Ltd., filed its return of income for A.Y. 2014-15 declaring a total income of ₹3,280/-. The case was reopened by the Assessing Officer (AO) who issued a notice u/s 148 of the Income-tax Act, 1961, a…
Read summaryHotels Diamond Glory Pvt. Ltd. Vs DCIT, Circle-7(1), Kolkata
ITA No.2120/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the assessee, Hotels Diamond Glory Pvt. Ltd., against the order dated 21.07.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee submitted th…
Read summaryHarihar Dutt Memorial Trust Vs ITO Ward-1(4), Exemption, Kolkata
ITA No.1824/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the assessee, Harihar Dutt Memorial Trust, against the order dated 20.06.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023. The assessee's counsel, Shr…
Read summaryHanuman Agro Industries Vs DCIT, Circle-4(1), Kolkata
ITA No.1306/KOL/2025Kolkata13 Jan 2026This is an appeal filed by Hanuman Agro Industries against the order dated 22.05.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee originally filed its return of inc…
Read summaryGovinda Kumar Sarkar Vs ITO Ward-3(2), Purulia
ITA No.2047/KOL/2025Kolkata12 Jan 2026This is an appeal filed by the assessee, Govinda Kumar Sarkar, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's appeal before the ld.CIT(A) was dismissed on account …
Read summaryFlightpath Aviation Institute Pvt Ltd Vs ITO Ward-6(4), Kolkata
ITA No.1777/KOL/2025Kolkata13 Jan 2026This appeal was filed by Flightpath Aviation Institute Pvt Ltd against the order dated 13.06.2023, passed by the ld.CIT(A), National Faceless Appeal Centre, Delhi for the assessment year 2010-2011. The appeal was delayed by 706 days due to …
Read summaryDynamo Realcon Pvt. Ltd. Vs ITO Ward-1(1), Kolkata
ITA No.1999/KOL/2024Kolkata14 Jan 2026This is an appeal filed by Dynamo Realcon Pvt. Ltd. against the order dated 05.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. The appellant submitted that the notice required to b…
Read summaryDurgesh Vanijya Private Limited Vs ITO Ward-3(1), Kolkata
ITA No.1543/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the assessee, Durgesh Vanijya Private Limited, against the order dated 20.05.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-2014. The authorized represent…
Read summaryDuckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum
ITA No.2272/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming…
Read summaryDivya Electronics Pvt. Ltd. vs. ITO, Ward 6(2)
ITA No. 1654/KOL/2025Kolkata20 Jan 2026The assessee, Divya Electronics Pvt. Ltd., filed its return of income on 11.01.2013 declaring a total income of ₹1,01,754/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income-tax Act, 1961, were …
Read summaryDhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia
ITA No.2570/KOL/2025Kolkata13 Jan 2026The assessee, Dhananjoy Das Adhikari, is a retired Principal of Palpara College, Midnapore, who retired in 2004. He is suffering from dementia and is bedridden. The assessee had a habit of withdrawing his pension from one bank account and d…
Read summaryDevansh Trade Link Pvt. Ltd. vs ITO Ward-2(1) Kolkata
ITA No.2451/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the assessee, Devansh Trade Link Pvt. Ltd., against the order dated 26.08.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. The assessee submitted tha…
Read summaryITA No. 1253/KOL/2025 & CO No. 74/KOL/2025
ITA No. 1253/KOL/2025 & CO No. 74/KOL/2025Kolkata20 Jan 2026The assessee, Dilip Kumar Ghosh, is an individual and Director of Jagatbandhu Tea Estate Pvt. Ltd., which is engaged in growing tea and allied activities. The assessee filed the return of income for the year 2017-18 declaring total income a…
Read summaryDCIT, CC-4(4), Kolkata Vs. Mira Bibi
ITA No. 727/KOL/2025Kolkata20 Jan 2026The case involves the reopening of the assessment of Mira Bibi for the assessment year 2017-18 under section 148 of the Income-tax Act, 1961 due to discrepancies between her income return and substantial cash deposits and withdrawals. Durin…
Read summaryDCIT, Circle-7(1), Kolkata Vs HKC Techind Private Limited
ITA No.747/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the revenue (DCIT, Circle-7(1), Kolkata) against the order dated 22.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. The appeal filed by the revenue is de…
Read summarySuresh Kumar Banthia vs DCIT, CC 4(3), Kolkata
ITA No.1894/KOL/2025Kolkata13 Jan 2026The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed…
Read summaryDCIT CC-1(4), Kolkata Vs Kishore Agarwal
ITA No.2568/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the revenue against the order dated 29.08.2025, passed by the ld.CIT(A), Kolkata-20 for the assessment year 2022-2023. The appeal of the revenue is delayed by 06 days. The department has filed a condonation petiti…
Read summaryDCIT CC-1(4), Kolkata Vs Kamal Agarwal
ITA No.2569/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the revenue against the order dated 31.03.2024, passed by the ld.ACIT, Central Circle-1(4), Kolkata for the assessment year 2022-2023. The appeal of the revenue is delayed by 06 days, but the department has filed …
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