ITAT Guwahati Bench
1,674 judgments
SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
AMIT KUMAR,DELHI vs INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
AMIT KUMAR,DELHI vs INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
VIVEK AGARWAL,GURGAON vs INCOME-TAX OFFICER, WARD-2, TINSUKIA
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
VIVEK AGARWAL,GURGAON vs INCOME-TAX OFFICER, WARD-2, TINSUKIA
the Ld. CIT(A). Needless to say, the assessee is aggrieved by the action of the Ld. Assessing Officer in all the three matters and has challenged the imposition of penalty in ITA No. 227 & 228/Gty/2024. He has also challenged the treatment of LTCG as bogus in the case of ITA No. 204/Gty/2018. For the A.Y. 2014-15 (ITA No. 204/Gty/2018) the assessee has filed revised grounds of appeal which deserve to be extracted for reference:
MAKEN LONGERMONGLA,DIMAPUR vs ITO, WARD 1, DIMAPUR, DIMAPUR
the Ld. CIT(A) in response to notices issued from his office. The Ld. AR pointed out that in ITA No. 199/Gty/2024, this fact is recorded on page 7 para 3 of the impugned order and in ITA No. 200/Gty/2024 also this fact is recorded at page 7 in para 3 of the impugned order for that year. It was also pointed out that even before the Ld. AO, the assessee had not been able to make any presentation of facts. In light of these facts, it was prayed that the matter may be remanded back to the file
MAKEN LONGERMONGLA,DIMAPUR vs ITO, WARD-1, DIMAPUR, DIMAPUR
the Ld. CIT(A) in response to notices issued from his office. The Ld. AR pointed out that in ITA No. 199/Gty/2024, this fact is recorded on page 7 para 3 of the impugned order and in ITA No. 200/Gty/2024 also this fact is recorded at page 7 in para 3 of the impugned order for that year. It was also pointed out that even before the Ld. AO, the assessee had not been able to make any presentation of facts. In light of these facts, it was prayed that the matter may be remanded back to the file
PELHOUBEINUO SOPFII,KOHIMA vs INCOME TAX OFFICER, WARD - 2, DIMAPUR, DIMAPUR
SHRI MANOMOHAN DAS, HONʼBLE (Judicial Member), SHRI SANJAY AWASTHI, HON'BLE (Accountant Member)
DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-AGARTALA, AGARTALA vs SHRI SATYAJIT SAHA, AGARTALA
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
VIVEK AGARWAL,TINSUKIA vs INCOME TAX OFFICER, WARD-2, TINSUKIA
the Ld. CIT(A). Needless to say, the assessee is aggrieved by the action of the Ld. Assessing Officer in all the three matters and has challenged the imposition of penalty in ITA No. 227 & 228/Gty/2024. He has also challenged the treatment of LTCG as bogus in the case of ITA No. 204/Gty/2018. For the A.Y. 2014-15 (ITA No. 204/Gty/2018) the assessee has filed revised grounds of appeal which deserve to be extracted for reference:
RISHI AGARWAL,GUWAHATI vs ITO, WARD-2(2), GUWAHATI, GUWAHATI
SHRI MANOMOHAN DAS (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
PAWAN AGARWAL,SHILLONG vs ACIT, CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI
the Tribunal raising the following grounds of appeal:
DUTTA ENTERPRISE,DIGBOI vs INCOME TAX OFFICER, WARD 1, DIGBOI, DIGBOI
the Hon'ble ITAT was required to be filed by 24/12/2023. Therefore, the current appeal is being filed before the Hon'ble ITAT after a delay of 353 days.2. However, the delay in the filing of the appeal neither not due to any mala- fide intentions nor the appellant is in a position to gain an advantage due to the delay. The delay was purely due to severe medical conditions and circumstances beyond the control of the appellant which are being stated in the following points.3. The appellant is
MS. ALLIED TRADE LINKS,GUWAHATI vs ACIT CIR-2, GUWAHATI, GUWAHATI
SHRI MANOMOHAN DAS (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
SHRI MANOMOHAN DAS (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
DEG FASHION AND LIFESTYLES,SHILLONG vs ACIT, CENTRAL CIRCLE-2, GUWAHATI
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
GAYATRI ROLLER FLOUR MILLS,ASSAM vs ASSESSMENT UNIT , NFAC
the Ld. CIT(A) and there also he could not fully succeed even though he got relief of Rs.25,07,382/- on account of transaction with one M/s Kalki Trading Company. It is seen that the Ld. CIT(A) has recorded in para 1.3 at page 2 of the impugned order that the assessee furnished some documents along with written submissions before him.
TRENISTONE D SANGMA,AMPATI vs INCOME TAX OFFICER,, WARD - GOALPARA
SHRI MANOMOHAN DAS, HON'BLE (Judicial Member), SHRI SANJAY AWASTHI, HON'BLE (Accountant Member)
JOSEPH SYNGKLI,NONGPOH vs INCOME TAX OFFICER, WARD-1, SHILLONG
SHRI MANOMOHAN DAS (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI
SHRI MANOMOHAN DAS (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
