ITAT Guwahati Bench
1,674 judgments
AJAY KUMR JHUNJHUNWALA & SONS,SHILLONG vs ACIT, SHILLONG, SHILLONG
us, the Ld. AR pointed out that the findings given by the Ld. Addl./JCIT(A) where factually wrong as the assessee had duly filed Form 10-IE on 10.02.2022. A copy of this form was placed before us for perusal in a paper book. This form was filed for assessment year 2021-22. For record the first page of the Form is extracted as under:
MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs THE ACIT, CENTRAL CIRCLE-1, GUWAHATI
us with the help of Id. Departmental Representative. Pertinent to state that these appeals were decided ex-parte when the assessee did not respond to the various opportunities before the respective authorities below. Before us also the assessee is totally non-cooperative and is not coming forward with any type of explanation/evidences in support of the cash deposited during demonetization period.
MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs THE ACIT, CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS (Judicial Member)
MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs THE ACIT, CENTRAL CIRCLE-1, GUWAHATI
us with the help of Id. Departmental Representative. Pertinent to state that these appeals were decided ex-parte when the assessee did not respond to the various opportunities before the respective authorities below. Before us also the assessee is totally non-cooperative and is not coming forward with any type of explanation/evidences in support of the cash deposited during demonetization period.
MAYUR ROLLE FLOUR MILLS (P) LTD,GUWAHATI vs THE ACIT, CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS (Judicial Member)
MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs THE ACIT, CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS (Judicial Member)
MAYUR ROLLER FLOUR MILLS (P) LTD.,,SONAPUR vs THE ACIT, CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS (Judicial Member)
AMRIT SUPPLY COMPANY LIMITED,HOOGHLY vs ACIT,CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS (Judicial Member)
DCIT,CENTRAL CIRCLE-1, GUWAHATI vs SATISH JALAN, SHILLONG
ITAT.
JAMIR ALI,KUMARGHAT vs COMMISSIONER OF INCOME TAX (APPEALS), DELHI
him. The Ld. CIT(A) has given the following findings: “In my view, since the assessee did not provide any explanation for the deposits, the AO imposed a penalty of 8,83,800 under Section 271AAC(1) with prior approval from the competent authority. A demand notice was issued accordingly. This confirms that the penalty was imposed correctly as per the provisions of the Income Tax Act, 1961. The assessee had multiple opportunities to present his case but remained non-compliant during assessment
SHROLENSON MARBANIANG,SHILLONG, MEGHALAYA vs ITO W-2 SHILLONG, SHILLONG, MEGHALAYA
and therefore notice issued in the name of the dissolved assessee could not be served and hence as ex-parte assessment order as well as appellate order. The Ld. AR also referred to the order passed by CIT(A) u/s 250 of the Act dated 22.05.2025 and submitted that the Ld. CIT(A) has dismissed the appeal in limine without deciding the issues on merit which is in violation of section 250(6) of the Act. The Ld. Counsel finally prayed that the appeal may be restored to the file of AO so that the
MOIN UDDIN LASKER,HAILAKANDI vs DCIT CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI MANOMOHAN DAS (Judicial Member)
MOIN UDDIN LASKER ,HAILAKANDI vs DCIT CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI MANOMOHAN DAS (Judicial Member)
PINKU PAL ,ALGAPUR vs DCIT CENTRAL CIRCLE-1, GUWAHATI
SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI MANOMOHAN DAS (Judicial Member)
JIBAN DAS,HAILAKANDI vs DCIT CENTRAL CIRCLE-1, GUWAHATI
this Hon'ble Tribunal is being filed with a delay of 86 days, the statutory period for filing the appeal before the Hon'ble Tribunal is 60 days from the date of receiving the order was expired on 29th April 2025.
JIBAN DAS,HAILAKANDI vs DCIT CENTRAL CIRCLE-1 , GUWAHATI
this Hon'ble Tribunal is being filed with a delay of 86 days, the statutory period for filing the appeal before the Hon'ble Tribunal is 60 days from the date of receiving the order was expired on 29th April 2025.
JAGANNATH DAS,ALGAPUR BAZAR vs DCIT, CENTRAL CIRCLE-1, GUWAHATI
this Hon'ble Tribunal is being filed with a delay of 86 days, the statutory period for filing the appeal before the Hon'ble Tribunal is 60 days from the date of receiving the order was expired on 29th April 2025.
JAGANNATH DAS,ALGAPUR BAZAR vs DCIT CENTRAL CIRCLE-1 , GUWAHATI
this Hon'ble Tribunal is being filed with a delay of 86 days, the statutory period for filing the appeal before the Hon'ble Tribunal is 60 days from the date of receiving the order was expired on 29th April 2025.
LOUREMBAM VICTOR SINGH,IMPHAL (MANIPUR) vs ACIT CIRCLE, IMPHAL, IMPHAL
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs INCOME TAX OFFICER WARD -1, JORHAT
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
