ITAT Guwahati Bench

HARI NARAYAN BORKATAKY,TINSUKIA vs ITO WARD - 1, TINSUKIA, TINSUKIA

the Hon'ble Bench against the order passed under Section 250 r.w.s.144 read with section 263 read with section 144B of the Income Tax Act, 1961. The date of the order passing the appeal order is 14/05/2025. Being aggrieved by the order, the appellant wanted to appeal before the Hon'ble Income Tax Appellate Tribunal due to be filed on or before 31th July 2025. However, due to unavoidable circumstances, the appeal was filed only on 9th October, 2025 with a delay of 70 days. The delay in filin

INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE

the Ld. CIT(A) where after a detailed finding the assessee could succeed. The said finding deserves to be extracted:

ASHA CHOUDHURY,IMPHAL vs INCOME TAX WARD 1 IMPHAL, IMPHAL

the date of hearing.”

ASHA CHOUDHURY,IMPHAL vs INCOME TAX OFFICER WARD 1 IMPHAL, IMPHAL

the date of hearing.”

SHIBU ROY,RONGPUR, CACHAR vs ITO, WARD-1, SILCHAR, SILCHAR

the Ld. CIT(A) as under:

SHIBU ROY,RONGPUR, CACHAR vs ITO, WARD-1, SILCHAR, SILCHAR

the Ld. CIT(A) as under:

SHIBU ROY,RONGPUR, CACHAR vs ITO, WARD-1, SILCHAR, SILCHAR

the Ld. CIT(A) as under: (a) ITA No. 297/Gty/2025- delayed by 758 days (reasons given by the assessee for the said delay are at pages 4 and 5 of the impugned order). (b) ITA No. 298/Gty/2025 – There was a delay of 581 days in the filing of the first appeal (reasons given by the assessee are at pages 4 and 5 of the impugned order). (c) ITA No. 299/Gty/2025 – There was a delay of 577 days in the filing of the first appeal (reasons given at pages 3 and 4 of the impugned order). (d) ITA No. 300

SHIBU ROY,RONGPUR vs ITO, WARD-1, SILCHAR, SILCHAR

the Ld. CIT(A) as under: (a) ITA No. 297/Gty/2025- delayed by 758 days (reasons given by the assessee for the said delay are at pages 4 and 5 of the impugned order). (b) ITA No. 298/Gty/2025 – There was a delay of 581 days in the filing of the first appeal (reasons given by the assessee are at pages 4 and 5 of the impugned order).

INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs NATIONAL INSTITUTE OF TECHNOLOGY, DIMAPUR

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

LAKHESWARI TEA INDUSTRIES,TINSUKIA, ASSAM vs INCOME TAX OFFICER, WARD-1, TINSUKIA, TINSUKIA, ASSAM

SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)

MANOJ ANAND,GUWAHATI vs ITO W-2(2) GHY, GUWAHATI

the Id. AO and the Id. AO on the basis of said details/ information and also the information available on the insight portal of the department noted that the assessee was a salaried employee and only declared income of ₹9,42,440/- for the instant instant assessment year and thus, doubted the amount advanced by Urch Trader (P) Ltd. of ₹3,43,50,000/- to the assessee. Finally, the loan taken was treated as unexplained cash credit/ bogus credit and added to the income of the assessee u/s 68 of

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG vs SHRI CHANDRA MOHAN JHA, SHILLONG

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

SHRI CHANDRA MOHAN JHA ,SHILLONG vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG , SHILLONG

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs SMT. INDU RANI JHA, SHILLONG

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

NORTH EAST HIRE PURCHASE COMPANY (INDIA) PVT.LTD.,GUWAHATI vs ITO WARD 1(2), GUWAHATI

SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI MANOMOHAN DAS (Judicial Member)

PATKAI CHRISTIAN COLLEGE ,DIMAPUR vs ITO WARD 2(3) EXEMPTION, GUWAHATI

Shri Rajesh Kumar (Accountant Member), Shri Manmohan Das (Judicial Member)

PATKAI CHRISTIAN COLLEGE,DIMAPUR vs ITO WARD 2(3), GUWAHATI

the CIT(A) with a delay of 330 days in filing the appeal but the Ld. CIT(A) dismissed the appeal of the assessee solely on the ground of the said delay.

PATKAI CHRISTIAN COLLEGE,DIMAPUR vs ITO WARD 2(3), GUWAHATI

Shri Rajesh Kumar (Accountant Member), Shri Manmohan Das (Judicial Member)

M/S. ASSAM INDUSTRIAL DEVELOPMENT CORPORATION LTD.,,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3, GUWAHATI

SANDEEP JALAN,GUWAHATI vs DCIT/ACIT CIR-1, GUWAHATI

the Hon’ble Tribunal against the order passed by the CIT(A), dated 08.12.2023, under the Income Tax Act, 1961.