DUNGARMAL & SONS,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

आयकर अपील�य अधीकरण, खंङपीठ गुवाहाट� IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH “SMC” GUWAHATI Before Shri S.S, Godara, Judicial Member ITA No.17 & 18/Gau/2019 Assessment Year:2013-14 Reema Chorariya O.P. Bhansali And Co/o. New Shree Vishnu Bazar, A.T. Road, Annex, Nr. Rly Gate-4, Guwahati-781001 [PAN No.AHPPC 2834 E] Income Tax Officer, Ward-4(3), 5th Floor, Naven Kumar Choraria Aaykar Bhawan, G.S. बनाम / O.P.Bhansali And Co. New Road, Guwahati- V/s. Shree Vishnu Bazar, A.T. 781005 Road, Anne, Nr. RLy. Gate- 4, Guwahati-781001 [PAN No.ALBPC 8712 B] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.19/Gau/2019 Assessment Year:2014-15

Eastern Tea Brokers Pvt. DCIT, Circle-3, बनाम / Ltd., 191, Voltas Building, Aayakar Bhawan, V/s. M.R. D. Road, Chandmari, G.S. Road, Christian Guwahati-781003 Basati, Guwahati Pin- [PAN No.AAACE 4681 J] 781005 .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.38 & 39/Gau/2019 Assessment Years:2009-10 & 2010-11

A.Ys2009-10 to 2015-16 Page 2 Golaghati Welfare Society, Income Tax Officer, बनाम / Golaghati, Bishalgarh, Ward-2(4), Exemption, V/s. Tripura-799102 Shillong [PAN No. AABTG 4686 R] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.96/Gau/2019 Assessment Year:2015-16

Rekha Goenka DCIT, Circle-4 बनाम / C/o M/s Goenka Aaykar Bhawan, 502, V/s. Readymades, S.S. Road, Fifth Floor, Christian Fancy Bazar, Guwahati- Basti, G.S. Road, 781001 Guwathi-781005 [PAN No.ACKPG 5739 N] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.179/Gau/2019 Assessment Year:2011-12

M/s C-Nine Food Products Income Tax Officer बनाम / Pvt. Ltd., B-7, H.M. Ward-4(1), Room No. V/s. 501, 5th Floor, Aaykar Market, T.RP. Road, Fancy Bazar, Guwahati-781001 Bhawan, Christiana [PAN No.AACCC 5868 R] Basti, G.S. Road, Guwahati-781005 .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.182/Gau/2019 Assessment Year:2014-15

Abhijit Auto Agency India DCIT, Circle-3 बनाम / Pvt. Ltd., 1st Floor, ABC Aayakar Bhawan, V/s. House, T.R Phookan Road, G.S. Road, Guwahati- Fancy Bazar, Guwahati- 781005 781001

A.Ys2009-10 to 2015-16 Page 3 [PAN No.AAHCA 7584 K] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.185/Gau/2019 Assessment Year:2014-15

M/s Pradip Kumar Jain & Income Tax Officer बनाम / Sons (HUF), C/o Arihant Ward-1, Dimapur, V/s. Marketing G.S,. Road, Purana Bazar, New Dimapur, Nagland-797112 Colony, Dimapur, [PAN No.AAGHP 7207 N] Nagaland-797112 .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.253/Gau/2019 Assessment Year:2016-17

Dungarmal & Sons ACIT, Circle-1, बनाम / C/o H.M. Varma &Co. Pushkara House, N.H. V/s. Khaliamari Road, 37, Natun Gaon, P.O. Dibrugarh-786001, Assam- Mohanghat, 786001 Dibrugarh-786008 [PAN No.AAGFD 2926 E] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.255/Gau/2019 Assessment Year:2015-16

Namita Sarkar Income Tax Officer बनाम / C/o Ruma Engineering Ward-3(5), Aayakar V/s. Adagoodam, Udalbakra Bhawan, Christan Lokhra Road, Guwahati- Basti, G.S. Road, 781034 Guwahati-781005 [PAN No.AOKPS 6893 K] .. अपीलाथ� /Appellant ��यथ� /Respondent

A.Ys2009-10 to 2015-16 Page 4

ITA No.210/Gau/2018 Assessment Year:2010-11

Muruli Chandra Deka Income Tax Officer, बनाम / C/o Bhupen Deka, Nr. Ward-1, V/s. Graphics Studio, Opp. Tinsukia-786125 Assam Gramin Vikash Bank, A.K. Deb Road, Gorchuck, Gauwahati- 781035 [PAN No.AJEPD 5507 C] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.181/Gau/2019 Assessment Year:2011-12

Giridhari Lal Agarwala DCIT, (CPC), बनाम / C/o Banwarilal Agarwala, Bangalore, Post Box V/s. Mankachar Bazar Area, No.2 Electronic City P.O. Mankachar, Dist. Post Dhubri, Assam-783131 Office,Bangalore- [PAN No.ADTPA 5402 F] 560500 .. अपीलाथ� /Appellant ��यथ� /Respondent ITA No.91/Gau/2019 Assessment Year:2014-15 Santanu Chakraborty, Income Tax Officer, बनाम / O/O Chief Engineer, Ward-Itanagar, Camp V/s. Eastern Zone, PWD, Office North Arunachal Pradesh-791111 Lakhimpur, Borah [PAN No.AEQPC 5760 B] Complex, DK Road, North Lakhimpur, Assam-787001 .. अपीलाथ� /Appellant ��यथ� /Respondent

11-07-2019 सुनवाई क� तार�ख/Date of Hearing

A.Ys2009-10 to 2015-16 Page 5 None आवेदक क� ओर से/By Assessee Shri A.K. Bhardwaj, Addl. CIT-DR राज!व क� ओर से/By Revenue

ITA No.35/Gau/2019 Assessment Year:2016-17

Kavita Chokhani DCIT, Circle-3 बनाम / C/o Rahul Raj Jain & Co. H. Aayakar Bhawan, V/s. No.15, 1st Floor, Bye Lanae- Christian Basti G.S. 2, Shaktigarh Path, Road, Guwahari- Bhangagarh, G.S. Road, 781005 Guwahati-781005 [PAN No. ADZPC 4882 A] .. अपीलाथ� /Appellant ��यथ� /Respondent

ITA No.140 & 141/Gau/2019 Assessment Years:2010-11 & 2015-16

Rashmi Tie Up Pvt. Ltd., ACIT (OSD), Ward- बनाम / C/o Rahul Raj Jain & Co. 4(1), P-7, Chowringhee V/s. H. No. 15, 1st Floor, Bye Square, 8th Floor, Lane-2, Shaktigarh Path, Kolkata-69 Bhangagarh, G.S. Road, Guwahati-781005 [PAN No. AABCR 6269 C] .. अपीलाथ� /Appellant ��यथ� /Respondent 11-07-2019 सुनवाई क� तार�ख/Date of Hearing Shri Rahul Raj Jain, FCA आवेदक क� ओर से/By Assessee Shri A.K. Bhardwaj, Addl. CIT-DR राज!व क� ओर से/By Revenue

ITA No.102/Gau/2019 Assessment Year:2012-13 Lakshmi Devi Prajapat बनाम / DCIT, Circle-2,

A.Ys2009-10 to 2015-16 Page 6 Dosi Bhawan, Flat No.4A, V/s. Aaykar Bhawan, G.S. G.S. Road, Paltan bazaar, Road, Christian Guwahati-781008 Basti, Guwahati- [PAN No.AEFPP 0592 K] 781005 .. अपीलाथ� /Appellant ��यथ� /Respondent 11-07-2019 सुनवाई क� तार�ख/Date of Hearing Shri Anil Kr. Agarwala, FCA अपीलाथ� क� ओर से/By Appellant Shri A.K. Bhardwaj, Addl. CIT-DR ��यथ� क� ओर से/By Respondent ITA No.113/Gau/2019 Assessment Year:2011-12

Don Bosco Technical Commissioner of Income बनाम / School, Gota Nagar, Tax, Circle-2, V/s. Maligaon, Guwahati- Aaykar Bhawan, G.S. 781011 Road, Christian Basti, [PAN No.AAATF 1132 E] Guwahati-781005 .. अपीलाथ� /Appellant ��यथ� /Respondent 11-07-2019 सुनवाई क� तार�ख/Date of Hearing Shri B.K.Bhattacherjee, FCA अपीलाथ� क� ओर से/By Appellant Shri A.K. Bhardwaj, Addl. CIT-DR ��यथ� क� ओर से/By Respondent

ITA No.187/Gau/2019 Assessment Year:2012-13 M/s Purvanchal DCIT, Circle-3, बनाम / Communication Pvt. Ltd., Aaykar Bhawan, V/s. 4th Floor, Bordoichilla Christian Basti, G.S. Bhawan (K) G.S. Road, Road, Guwahati- Bhangagarh, Guwahati- 781005 781005 [PAN No.AADCP 9185 B] .. अपीलाथ� /Appellant ��यथ� /Respondent 11-07-2019 सुनवाई क� तार�ख/Date of Hearing

A.Ys2009-10 to 2015-16 Page 7 Shri Kishor Jain, CA अपीलाथ� क� ओर से/By Appellant Shri A.K. Bhardwaj, Addl. CIT-DR ��यथ� क� ओर से/By Respondent ITA No.292/Gau/2019 Assessment Year:2011-12 Shri Medi Ram Dodum, Income Tax Officer बनाम / S/o Arung Dodum, H. No. Ward-1, Aayakar V/s. 26, D Sector, Papum Pare, Bhawan, Bordoloi Itanagar, Arunachal Nagar, Tinsukia, Pradesh-791111 Asam-786125 [PAN No.APRPD 4130 Q] .. अपीलाथ� /Appellant ��यथ� /Respondent Shri S.P. Bhati, अपीलाथ� क� ओर से/By Appellant Shri A.K. Bhardwaj, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 11-07-2019 सुनवाई क� तार�ख/Date of Hearing 10-10-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R These nineteen assessees’ have filed their instant appeal(s) in the above stated specified assessment year(s) 2009-10 to 15-16 against the Commissioner of Income- tax (Appeals) respective order(s) involving proceedings u/s. 143(3) 143(3), r.w.s. 147, 153A r.w.s. 143(3) and Sec. 154 r.w.s. 143(3) as the case may be of the Income Tax Act, 1961; in short ‘the Act’. 2. I notice at the outset that in ITA No.182/Gau/2019 suffers from a delay of seventy days in filing. The assessee has filed a condonaton petition stating reasons thereof to circumstances beyond control. The Revenue fails to dispute all these solemn averments. I therefore condone the impugned delay of seventy days as neither intentional nor deliberate. The same stands condoned. The main case is now taken up for adjudication on merits.

I have heard the learned departmental representative and gone through the assessees’ grievance(s) raised in their respective cases.

A.Ys2009-10 to 2015-16 Page 8 3. It transpires during the course of hearing that the CIT(A)’s order(s) under challenge in all these cases have been passed ex parte whilst affirming the Assessing Officer’s action(s) making various disallowance(s) / addition(s). Learned departmental representative fails to dispute that the CIT(A)’s orders under challenge nowhere deal with merits of the issue(s) requiring framing of points of determination followed by a detailed adjudication as contemplated u/s.250(6) of the Act. I therefore deem it appropriate that larger interest of justice would be served in case all the issues raised herein at assessees’ behest are restored back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. I order accordingly. Consequential lower appellate proceedings to follow as per law. 4. These assessees’ appeal(s) are allowed for statistical purposes in foregoing terms. A copy of this common order be placed in the respective case file(s). Order pronounced in accordance with Rule 34(3) of the ITAT Rules by putting on Notice Board 10 /10/2019 Sd/- (S.S. Godara) Judicial Member Guwahati *Dkp/Sr.PS %दनांकः- 10 /10/2019 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. आवेदक /Assessee-Reema Chorariya/Naveen Kr. Choraria O.P. Bhansali And Co. New Shree Vishnu Bazar, A.T. Road, Annex, Nr. Rly. Gate No.4 Guwahati-781001/ Eastern Tea Brokers Pvt. Ltd., 191, Voltas Building, M.R.D Road, Chandmari, Guwahati- 781003/ Golaghati Welfare Society, Bishalgarh, Tripura- 799102 / Smt. Rekha Goenka, C/o M/s Goenka Readymade, S.S. Road, Fancy Bazar, Guwahati-781001 / M/s C-Nine Food Products Pvt. Ltd., B-7, H.M. Market, T.R.P Road, Fancy Bazar, Guwahati-781001 / Abhijit Auto Agency India Pvt. Ltd.,1st Floor, ABC House T.R. Phookan Road, Fancy Bazar, Guwahati-781001 / M/s Pradip Kumar Jain & Sons (HUF), C/o Arihant Marketing G.S. Road, Dimapur, Nagaland-797112 / Dungarmal & Sons C/o H.M. Varma & Co. Khaliamari, Road, Dibrugarh-786001, Assam / Namita Sarkar C/o Ruma Engineering Adagoodam, Udalbakra Lokhra Road, Guwahati-781034 / Muruli Chandra Deka, C/o Bhupen Deka, Nr. Graphics Studio, Opp. Assam Gramin Vikash Bank, A.K. Deb Road, Gorchuck, Gauhati-781035/ Giridhari Lal Agarwala C/o Banwarilal Agarwala, Mankachar Bazar Area, P.O.

A.Ys2009-10 to 2015-16 Page 9 Mankachar, Dist. Dhubri, Assam-783131 / Kavita Chokhani / Rashmi Tie Up Pvt. Ltd. C/o Rahul Raj Jai & Co. H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road Guwahti-781005 / Lakshmi Devi Prajapat, Dosi Bhawan, Flat No.4A, G.S. Road, Paltan Bazar, Guwahati-781008 / Don Bosco Technical School Gota Nagar, Maligaon Guwahati-781011 / M/s Purvanchal Communication Pvt. Ltd., 4th Floor, Bordoichilla Bhawan (K) G.S. Road, Bhangagarh Guwahati-781005 / Shri Medi Ram Dodum, S/o Arung Dodum, H. No.26, D Sector, Papum Pare, Itanagar, Arunachal Pradesh-791111 / Santanu Chakraborty O/O Chief Engineer, Eastern Zone, PWD Arunachal Pradesh, 781111 2. राज!व /Revenue-Income Tax Officer, Ward-4(3), 5th Floor, Aaykar Bhawan, G. S. Road, Guwahati-781005/ DCIT, Cir-3, Aayakar Bhawan, G.S. road, Christian Basti, Guwahati-781005 / ITO Ward-2(4) Exemption, M.G. Road, Aayakar Bhawan Shillong-793001/ DCIT, Circle-4, Aaykar Bhawan, 502 Fifth Floor, Christian Basti, G.S. Road, Guwahati-781005 / ITO Ward-4(1), R.No. 501, 5th Floor, Aaykar Bhawan, / Christian Basti, G.S. Road, Guwahati-781005 / DCIT,Circle-3, Aaykar Bhawan, G.S Road, Guwahati-781005 / ITO Ward-1, Purana Bazar, New Colony, Dimapur, Nagaland-797112 / ACIT, Cir-1, Pushkara House, N.H 37, Natun Gaon, P.O. Mohanghat, Dibrugarh-786008 / ITO Ward-3(5), Aayakar Bhawan, Christanbasti, G.S. Road Guwahati-781005 / ITO, Ward-1, Tinsukia-786125 / DCIT, (CPC), P.ost Box No.2 Electronic City Post Office Bangalore-560500 / DCIT, Circle-3 Aayakar Bhawan, Christian Basati G.S. Road Guwahati-781005 / ACIT(OSD), Ward-4(1), P-7, Chowrighee Square, 8th Floor Kolkata-700 069 / DCIT, Cir-2, / DCIT, Circle-3, Aaykar Bhawan, G.S. Road, Christian Basti Guwahati-781005 / ITO Ward-1, Tinsukia, Aayakar Bhawan, Bordoloi Nagar Tinsukia, Asam-786125 / ITO, Wd-Itanagaraa, Camp Office North Lakhimpur, Borah Complex, DK Rd, North Lakhimpur 3. संबं(धत आयकर आयु)त गृवाहाठ. / Concerned CIT 4. आयकर आयु)त- अपील / CIT (A) 5. /वभागीय �1त1न(ध, आयकर अपील�य अ(धकरण गृवाहाठ. / DR, ITAT, Guwahati 6. गाड3 फाइल / Guard file. By order/आदेश से, /True Copy/ Sr. Private Secretary (on Tour) आयकर अपील�य अ(धकरण, गूवाहाठ� ।