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Income Tax Appellate Tribunal, GAUHATI BENCH,
Before: Hon’ble Shri S.S. Godara, JM & Shri Arjun Lal Saini, AM ] Smt. Suman Agarwal
IN THE INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH, E- COURT AT KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri Arjun Lal Saini, AM ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -vs- Smt. Suman Agarwal Circle-Imphal, Old [PAN: ABZPA0347A] Lambulane, Jail Road, C/o Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -vs- M/s. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.PAN: AABCE 7189C 7th Fl., Aaykar Bhawan, RGB Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -vs- M/s. Babina Healthcare & O/o the JCIT, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, PAN AADCB 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None
2 T.E-ITAT,Guwahati
I.T.A No. 244/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3,Guwahati -vs- M/s. Chetna Realtors P.Ltd Guwahati, Room No. 714, PAN: AADCC6694C 7th Fl., Aaykar Bhawan, 3rd Fl., Anil Plaza, G.S Rd. G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh,Advocate, ld. AR I.T.A No. 299/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-Imphal -vs- M/s. Assam Electricals Cir- Tinsukia, Aaykar Bhawan Laipuli, P.O Panitola , Bordoloi Nagar, Tinsukia Tinsukia 786183 786125 (Respondent) (Appellant) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 65/Gau/2018 A.Y 2012-13 D.C.I.T, Circle-3,Guwahati -vs- Shri Apurba Lahkar Guwahati, , PAN: AATPL 3058Q 7th Fl., Aaykar Bhawan, House No. 20, Brindban Path. G.S Road, Guwahtati-781005 Rupnagar,Guwahtati-781032 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri J.P Gupta,FCA, ld.AR
I.T.A No. 11/Gau/2018 A.Y 2010-11 A.C.I.T, Circle-1, C.R Building -vs- Dr. N. Sahewalla & Co.P.Ltd Dibrugarh-786003, , PAN: AAACD7586P 7th Fl., Aaykar Bhawan, Bordoloi Avenue, AMC Rd., G.S Road, Guwahtati-781005 Dibrugarh (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjoy Moden, FCA, ld.AR 2
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I.T.A No. 371/Gau/2018 A.Y 2014-15 I.T.O Ward 2(2),Guwahati -vs- M/s. Shurbarambh Trading P.Ltd Room No. 517, 5th Fl.,, , PAN: AAICS 1121P H.M Tower, 1st Fl. Pan Bazar Aaykar Bhawan, Christian Basti,G.S Road, Guwahati- 781 001. Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR I.T.A No. 209/Gau/2017 A.Y 2011-12 D.C.I.T, Circle-2, -vs- Shri MotilalApurba Lahkar Aaykar Bhawan, 5th Fl., 5th Fl., Radha Krishna Aptt.Road Christian Basti, Sarani Road, Ananda Nagar, Guwahati-781 005. Guwahtati-781012 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Agarwal,FCA, ld.AR I.T.A No. 231/Gau/2018 A.Y 2007-08 I.T.O., Ward 4(2),Guwahati -vs- M/s. Kishlay Foods P.Ltd Guwahati, , PAN: AABCK8337J 5th Fl., Aaykar Bhawan, Dewan Patty, Fancy Bazar G.S Road, Guwahtati-05 Guwahtati-781001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR
4 T.E-ITAT,Guwahati
I.T.A No. 241/Gau/2018 A.Y 2009-10 I.T.A No. 242/Gau/2018 A.Y 2010-11
A.C.I.T, Circle-3,Guwahati -vs- Shri Anupam Sarma Guwahati, Room No. 714, PAN: ASSPS2230C 7th Fl., Aaykar Bhawan, 1st Fl., Kabita Mansion. G.S Road, Guwahtati-781005 Bhaskar Nagar, Bye Lane No.2 Bamunimaidan,Guwahtati-21. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 210/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- M/s. Baruah Automobiles P.Ltd Guwahati, Room No. 714, PAN: AACCB9876A 7th Fl., Aaykar Bhawan, Flat No 5B, Rajdhani Aptt II G.S Road, Guwahtati-781005 Banpholl Nagar Path, Dispur, Last Gate, Guwahati-781006. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri S P Bhali,FCA, ld.AR I.T.A No. 198/Gau/2019 A.Y 2012-13 I.T.O. Ward 4(2), Guwahati -vs- M/s. Ladi Steels Industries P.Ltd 5th Fl., Aaykar Bhawan, PAN: AAACL 6484C. G.S Road, Guwahtati-781005 M.S Road, Fancy Bazar, Guwahati- 781001. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 217/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-4,Guwahati -vs- Shri Manoj Kumar Jalan Guwahati, , PAN: ABLPJ5571B 4
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5th Fl., Aaykar Bhawan, Geeta Mansion, Christian Basti. G.S Road, Guwahtati-781005 ,Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 215/Gau/2018 A.Y 2013-14 D.C.I.T, Circle-Agartala -vs- Shri Sukha Ranjan Saha Aaykar Bhawan, Mantri Bari C/o Kalimata Bricks Industries Road, Netaji Chowmuhani, PAN:AIBPS5476R Agartala, West Tripura- Banamalipur, West Tripura 799 001. 799 001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 90/Gau/2000 A.Y 1989-90 J.C.I.T (Assessment) Spl. Range, -vs- M/s. Doom Dooma India Ltd Dibrugarh) Now ACIT, Tinsukia (since merged with Hindusthan Circle, Tinsukia Tinsukia Lever Limited), Brooke House 9 Shakespere Sarani, Calcutta-71. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 245/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -vs- M/s. Assam Tribune P.Ltd Guwahati, Room No.714, PAN: AABCA 77372 7th Fl., Aaykar Bhawan, Tribune Building. G.S Road, Guwahtati-781005 Maniram Dewan Rd. Chandmari, Guwahati-781003 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma, FCA, ld.AR 5
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I.T.A No. 317/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3,Guwahati -vs- M/s. Assam Air Product P.Ltd Guwahati, Room No. 714, PAN: AABCA 1967E 7th Fl., Aaykar Bhawan, M.D Rd, Chandmari. G.S Road, Guwahtati-781005 ,Guwahtati-781003 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 82/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-Shillong -vs- M/s. Merie Construction & Aaykar Bhawan, M.G Road, Mktg. P.Ltd, Shillong Shillong. Ground Fl. Nehru Hills Hawakhan, West Garo Hills Meghalaya-794001 PAN: AADCM7622E (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 202/Gau/2019 A.Y 2008-09 I.T.A No. 203/Gau/2019 A.Y 2009-09 I.T.A No. 205/Gau/2019 A.Y 2008-09
D.C.I.T, Circle-4,Guwahati -vs- M/s. Surendra Kr. Agarwal(HUF) Guwahati,Aaykar Bhawan, PAN: ABHA3595F 5th Fl.,Christian basti, I.G Path,Shantipur Hill Side. G.S Road, Guwahtati-781005 ,Guwahtati-781009 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Rahul Jain, FCA, ld.AR
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I.T.A No. 317/Gau/2019 A.Y 2011-12 I.T.O., W- 3(4), Guwahati -vs- M/s. Sadhana Traders P.Ltd O/o JCIT, Range-3, 7th Fl., PAN: AAJCS 7731C 3rd Fl., Shankar Complex, Aaykar Bhawan, G.S Road, Christian Basti, Christian Basti, G.S Road Guwahtati Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 318/Gau/2019 A.Y 2010-11 D.C.I.T, Circle-4,Guwahati -vs- M/s. A.I Infrastructure P.Ltd Guwahati, , PAN: AAFCA4834Q 5th Fl., Aaykar Bhawan, B-5 Usha Chamber, Central Market, Christian Basti, Ashok Vihar, New Delhi-110052. G.S Road, Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR I.T.A No. 272/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- Raj Kumar Deorah & sons Guwahati, , PAN: AAGHR 8053L 7th Fl., Aaykar Bhawan, 191 R G Baruah Road, G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 273/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- Rohit Kumar Deorah Guwahati, , PAN: ACGPD3786J 7th Fl., Aaykar Bhawan, 191 RG Baruah Road, G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) 7
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For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma, FCA, ld.AR
I.T.A No. 274/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- Anamika Deorah Guwahati, Room No. 714, PAN: AEWPJ7250D 7th Fl., Aaykar Bhawan, 191 RG Baruah Road G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma, FCA, ld.AR I.T.A No. 354/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-2, Dibrugarh -vs- M/s.Bhartia Infra Proj. Ltd 201 Royal Arcade, 2nd Fl., Pushkara House, NH 37 Natungaon, P.O Mohanghat, Dr. B. Baruah Road,Guwahati Dibrugarh-786008. 787007 (Assam) PAN:AACCB3413B (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR
I.T.A No. 357/Gau/2019 A.Y 2016-17 A.C.I.T, Circle-2, Dibrugarh -vs- Smt. Niharika Bhartia Pushkara House, NH 37 PAN:ACOPB9226B, Natungaon, P.O Mohanghat, Near: Rly Stn Parbatpur, Dibrugarh-786008. P.O Namrup, Dibrugarh Assam-786621 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR
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I.T.A No. 358/Gau/2019 A.Y 2016-17 A.C.I.T, Circle-2, Dibrugarh -vs- Shri Ramawatar Bhartia Pushkara House, NH 37 PAN: ACHPB8635P, Natungaon, P.O Mohanghat, Near: Namrup Rly.Stn,Parbatpur Dibrugarh-786008. Namrup(Assam)-786621 PAN:AACCB3413B (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR I.T.A No. 340/Gau/2019 A.Y 2011-12 I.T.O., Ward-3, Tinsukia -vs- Mahesh Kumar Yadav Aaykar Bhavan, Bordoloi Nagar, RRC Ghat Rd.Panihati Tinsukia-786125. Kolkata-700114. PAN: AAFPY1629J (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A Nos. 327,334,335,336 & 337/Gau/2019 A.Ys: ‘11-12, ’12-13,’13-14,’14-15 ,2015-16 A.C.I.T, Circle-1, -vs- Rohit Jain Guwahati, Aaykar Bhawan, PAN:AEKPJ9183M G.S Road, Guwahati-05 Queen Ville, Harisabha, Shillong, Meghalaya 793004 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 80/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-Shillong -vs- Ram Bhagat Chokhani Aaykar Bhawan, MG Rd PAN: ABPPC5874L Meghalaya-793001 Sagarmal Prahladrai Building Police Bazar, Shillong-793001 9
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Meghalaya (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri J.P Gupta, FCA, ld.AR I.T.A No. 81/Gau/2019 A.Y 2013-14 A.C.I.T, Circle-Shillong -vs- M/s.Hardeodas Jagannath P.Ltd Aaykar Bhawan, MG Rd PAN: AAACH7347C., Meghalaya-793001, Bara Bazar, Shillong Meghalaya-793002 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 89/Gau/2019 A.Y 2012-13 D.C.I.T, Circle-Silchar -vs- M/s.Greenwood Hospital P.Ltd. Aaykar Bhawan,P.W.D Rd, Bawnka, Aizwal, Mizoram Silchar-788 001,Cachar, -796012 PAN AACCG0186G Assam. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 118/Gau/2019 A.Y 2012-13 D.C.I.T, Circle-4, Guwahati -vs- Shri Hariom Kumar Goyal Aayakar Bhawan, 5th Fl., House No. 1, A.C Dutta Lane Christanbasti, G.S Rd., F.A Road Kumarpara Guwahati-781005 Guwahati-781 001 PAN:AGUPG0124H (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri S.P Bhali,FCA, ld.AR
11 T.E-ITAT,Guwahati
I.T.A No. 369/Gau/2019 A.Y 2015-16 I.T.O, W-1, Shillong -vs- M/s.B.S Automobiles Aaykar Bhawan, M.G Rd., PAN: AABFB8118K., Shillong-793001 Mawlonghat,Shillong Meghalaya Meghalaya-793002 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 249/Gau/2019 A.Y 1992-93 I.T.O., W-1(4), Guwahati -vs- Shri Prem Saran Aaykar Bhawan, 6th Fl., PAN: AWCPS4596H G.S Rd., Guwahati-781 005. House No. 1 First Fl., Dilip Huzuri Path, Near Bageswari Mandir, Sorumotoria, Guwahati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri D.K. Biswas, Advocate, ld.AR I.T.A No. 250/Gau/2019 A.Y 2010-11 I.T.O Ward-Goalpara -vs- Shri Nanhelal Sah Alam Complex, Swaraj Road, Tura Bazar, West Garo Hills Goalpara-783101. Meghalaya-794001. PAN: AHPPS4960D (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 206/Gau/2019 A.Y 2010-11 I.T.O Ward-3(4), Guwahati -vs- Syed Izazul Haque O/o JCIT, Range-3, 7th Fl., PAN: AEDPH2934M Aaykar Bhawan, Guwahati-781005 House No. 21 Near Daranda Assam Masjid, Panibari Road, Guwahati-781037 11
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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Agarwala,FCA, ld.AR
I.T.A No. 277/Gau/2019 A.Y 2010-11 I.T.A No. 278/Gau/2019 A.Y 2011-12
A.C.I.T, Circle-3, Guwahati -vs- M/s. Rajshekhar Construction Aaykar Bhawan, 7th Fl., P.Ltd. PAN: AABCR4281N Christianbasti, GS Road, Block-7A, Neha Apartment Guwahati-05 SJ Road, Athgaon,Guwahati 781 001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 276/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3, Guwahati -vs- Pramila Deorah Room No.714, 7th Fl., PAN: ACGPD4098P., GS Road, 191 RG Baruah Road, Guwahati-781 005, Guwahati-781005 (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 260/Gau/2019 A.Y 2016-17 D.C.I.T, Circle-4, Guwahati -vs- M/s.Ganga Banijya Warehousing Aaykar Bhawan, 5th Fl., P.Ltd PAN: AABCG9576F Guwahati-781005 GD Sikaria Commercial Complex MS Rd., Fancy Bazar, Guwahati 781001 (Assam) (Appellant) (Respondent)
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For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None
I.T.A No. 271/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3, Guwahati -vs- Raj Kumar Deorah Room No.714, 7th Fl., PAN: AGGPD4171P, Aaykar Bhawan,G.S Road, 191 RG Baruah Rd, Zoo Rd Guwahati-781 005 Guwahati-781005 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 266/Gau/2019 A.Y 2016-17 A.C.I.T, Circle-3, Guwahati -vs- Pratap Banerjje 7th Fl., Aaykar Bhawan House No. 4 The Angel Building Christianbasti, GS Road, VIP Rd., Near Hindustan College Guwahati-781005 Phaterquary, Kamrup-781117 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Rahul Jain,FCA, ld.AR I.T.A No. 267/Gau/2019 A.Y 2011-12 A.C.I.T, Circle-3, Guwahati -vs- M/s. Sankha Press P.Ltd 7th Fl., Aaykar Bhawan Jugasanka Building, GS Rd. Christianbasti, GS Road, Ulubari, Guwahati-781007 Guwahati-781005,Assam Assam PAN: AAHCS6892F (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None
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I.T.A No. 269/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3, Guwahati -vs- Rajat Kr. Deorah 7th Fl., Aaykar Bhawan PAN:AGGPD4170N Christianbasti, GS Road, 191 RG Baruah Rd, Guwahati-781005 Guwahati-781005 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 270/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3, Guwahati -vs- Rajat Kumar Deorah & Sons (HUF) 7th Fl., Aaykar Bhawan PAN: AAJHR9694Q Christianbasti, GS Road, 191 RG Baruah Road, Guwahati-781005 Guwahati-781005 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 203/Gau/2019 A.Y 2009-10 I.T.A No. 205/Gau/2019 A.Y 2011-12 D.C.I.T, Circle-4, Guwahati -vs- M/s.Surendra Kumar Agarwal (HUF) Aaykar Bhawan, 5th Fl., I.G Path, Shantipur Hill Side, Guwahati-781005 Guwahati-781009.PAN: AABHA3595F (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR I.T.A No. 157/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-3, Guwahati -vs- M/s.Engineers & Architects India 7th Fl., Aaykar Bhawan Pvt. Ltd, 545 GT Road (S),, Christianbasti, GS Road,, Howrah-711101.W.B Guwahati-781005. PAN:AAACE5676M 14
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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 179/Gau/2018 A.Y 2011-12 A.C.I.T, Circle-3, Guwahati -vs- Rishi Kumar Gupta 7th Fl., Aaykar Bhawan PAN: ACMPG 2685H Christianbasti, GS Road,, A.C Dutta, F.A Road, Guwahati-781005. Kumarpara,Guwahati-781001 (Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttarm Kr. Borthakur,Advocate, ld.AR
I.T.A No. 95/Gau/2019 A.Y 2013-14 I.T.A No. 94/Gau/2019 A.Y 2015-16
I.T.O. Ward 3(4), Guwahati -vs- Sandeep Kr. Dhar O/o JCIT, Range-3, PAN: AGXPD5624L 7th Fl., Aaykar Bhawan House No. 11 Guwahati-781005 Shanti Ram Das Path Rehabri, Guwahati-781008 (Appellant) (Respondent)
C.O No. 03/Gau/2019 [I.T.A No. 94/Gau/2019 A.Y 2015-16] C.O No. 04/Gau/2019 [I.T.A No. 95/Gau/2019 A.Y 2013-14] I.T.O. Ward 3(4), Guwahati -vs- Sandeep Kr. Dhar O/o JCIT, Range-3, PAN: AGXPD5624L 7th Fl., Aaykar Bhawan House No. 11 Guwahati-781005 Shanti Ram Das Path Rehabri, Guwahati-781008 15
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(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Rahul Jain,FCA, ld.AR
I.T.A No. 37/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-1, Dibrugarh -vs- M/s.Sai Construction Pushkara House, NH 37 PAN: ACCFS29292J., Natungaon, P.O Mohanghat, RKBPath, Dibrugarh-786001 Dibrugarh-786008. (Assam) (Appellant) (Respondent) C.O No. 02/Gau/2019 A.Y 2015-16 [ ITA No. 37/Gau/2019 A.Y 2015-16] M/s.Sai Construction -vs- A.C.I.T, Circle-1, Dibrugarh (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR I.T.A No. 207/Gau/2018 A.Y 2011-12 I.T.O W-North Lakhimpur -vs- Shri Sawarmal Agarwal DK Rd., Borah Complex PAN: ABWPA6952A., North Lakhimpur-787001, Jonai Bazar, P.O Jonai Assam Dist. Dhemaji Assam-787060 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 67/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-Jorhat -vs- M/s.Tirual Bortimon Tea Estate A.T Rd., Tarajan, Jorhat P.Ltd. PAN: AABCT9177F 785001, Assam, Mitha Pukhari Rd. . 785001 (Assam) 16
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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Kishore Kr. Jain,FCA, ld.AR
I.T.A No. 275/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3 -vs- Smt. Nidhi Deorah Guwahati, Aaykar Bhawan, 191 RG Baruah Rd., Guwahati-781005 7th Fl., Christianbasti, GS Rd., Assam. PAN ADDPM9136H Guwahati-781005 Assam (Appellant) (Respondent) For the Appellant : - For the Respondent : Shri Sunial Sharma,FCA, ld.AR I.T.A No. 251/Gau/2019 A.Y 2010-11 I.T.O W-3(2), Room No. 709 -vs- M/s. Laffan Software Ltd Guwahati, Aaykar Bhawan, PAN: AAACL9664Q 7th Fl., Christianbasti, GS Rd., DD21/7, Sahapur Colony Guwahati-781005 Gr. Fl., Kolkata-53. Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 439/Gau/2013 A.Y 2007-08 D.C.I.T, Circle-2 -vs- M/s.Assam Company Limited Puskara House, NH 37 52 Chowringhee Road, Natuangaon P.O: Mohanghat Kolkata-71 Dibrugarh-786008 PAN: AAACT7590B Assam (Appellant) (Respondent)
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C.O No. 17/Gau/2013 [I.T.A No. 439/Gau/2013 A.Y 2007-08] M/s.Assam Company Limited -vs- DCIT, Cir-2, Dibrugarh 52 Chowringhee Road, Kolkata-71
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 53/Gau/2016 A.Y 2010-11 I.T.O. Ward -4, Jorhat -vs- M/s. Rockland Realty P.Ltd Range-Jorhat-785001 PAN: AAECR1854N Jorhat Assam, Indu Bhavan, Gar Ali, Jorhat . (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 163/Gau/2016 A.Y 2011-12 A.C.I.T, Circle-Tinsukia -vs- Sri Kamakhya Borthakur Circle-Tinsukia, PAN: AEAPB3423Q Assam A.T Road, P.O Hijuguri Tinsukia (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Agarwala,FCA, ld.AR I.T.A No. 84/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -vs- Sri Saurabh Agarwal Old Lambulane, Jail Road, PAN: AEQPA9246Q Imphal, Manipur-795001. C/o M.D Sharma, Advocate Thangal Bazar, Imphal-795001 Manipur 18
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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Goenka, Advocate, ld.AR I.T.A No. 360/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3 -vs- Ashish Jasrasaria Guwahati, Room No. 714, PAN: AEQPJ5520A 7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan G.S Road, Guwahati- Road, Fancy Bazar, Guwahati- 781005, Assam 781003, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 362/Gau/2018 A.Y 2013-14 I.T.A No. 363/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-3 -vs- Vijay Kr. Jasrasaria Guwahati, Room No. 714, PAN: ADJPJ 1827G 7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan G.S Road, Guwahati- Road, Fancy Bazar, Guwahati- 781005, Assam 781001, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 364/Gau/2018 A.Y 2012-13 I.T.A No. 365/Gau/2018 A.Y 2015-16 A.C.I.T, Circle-3 -vs- Abhijit V. Jasrasaria Guwahati, Room No. 714, PAN: ADJPJ 1798A 7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan G.S Road, Guwahati- Road, Fancy Bazar, Guwahati- 19
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781005, Assam 781003, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 233/Gau/2018 A.Y 2012-13 I.T.O. W 4(2), Guwahati -vs- M/s. Pristine Mercantile P.Ltd 5th Fl. Aaykar Bhawan, S-1, 2nd Fl., G.S Tower, G.S Road, Guwahati- A.T Road, Guwahati- 781005, Assam 781001, Assam PAN AAHCP0765 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttam Kr. Borthakur, Advocate, ld.AR I.T.A No. 214/Gau/2018 A.Y 2016-17 D.C.I.T, Circle-Agartala -vs- Smt. Uma Saha Aaykar Bhawan, Mantri Bari Road, PAN: BCRPS2354F Netaji Chowmuhani, Agartala Nabadiganta Lane, Joynagar, West Tripura-799 001 West Tripura-799 001 Tripura Tripura (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 243/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3 -vs- Anil Das Guwahati, Room No. 714, PAN: ABXPD9691A 7th Fl., Aaykar Bhawan, Mirza, Palashbari Road, G.S Road, Guwahati- Mirza, Kamrup, Assam-781125 781005, Assam 20
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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Kishore Kr. Jain,FCA, ld.AR I.T.A No. 246/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-3 -vs- M/s. Nezone Pipes & Structure Guwahati, Room No. 714, PAN: AAHFN6854E 7th Fl., Aaykar Bhawan, DD Towwer, 5th Fl., Near Sohum G.S Road, Guwahati- GS Road, Christian Basti,Guwahati 781005, Assam 781005, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 236/Gau/2018 A.Y 2010-11 I.T.A No. 237/Gau/2018 A.Y 2011-12 A.C.I.T, Circle-3 -vs- M/s. Assam Air Products P.Ltd Guwahati, Room No. 714, PAN: AABCA 1967E 7th Fl., Aaykar Bhawan, 2nd Fl., Classic Building G.S Road, Guwahati- Maniram Dewan Rd, Chandmari, 781005, Assam Guwahati-781003, Assam (Appellant) (Respondent) For the Appellant : For the Respondent : I.T.A No. 173/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-3 -vs- M/s. Anupam Nirman P.Ltd Guwahati, Room No. 714, PAN: AAICA4965B 7th Fl., Aaykar Bhawan, 1st Fl., Kabita Mansion G.S Road, Guwahati- Rajgarh Link Rd, Chandmari, 781005, Assam Guwahati-781003, Assam (Appellant) (Respondent) 21
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For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR
I.T.A No. 370/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-Dibrugarh -vs- M/s. Badri Rai & Co., Pushkara House, N.H 37 PAN: AACFB33347K Natungaon,P.O Mohanghat Station Road, Duliajan Dibrugarh-786008, Assam Dibrugarh-786602 (Appellant) (Respondent) C.O No. 05/Gau/2019 [ ITA No. 370/Gau/2018 A.Y 2014-15] M/s. Badri Rai & Co., -vs- A.C.I.T, Circle-Dibrugarh PAN: AACFB33347K Station Road, Duliajan Dibrugarh-86602 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody, FCA, ld.AR
I.T.A Nos. 58, 59,61,62/Gau/2019 A.Ys 2007-08, ’08-09, ’11-12 & ‘1-13 A.C.I.T, Circle-Bongaigaon -vs- M/s.North East Gases P.Ltd O/o JCIT, Barobazar, Bangaigaon PAN: AABCN1728Q 783380 , Assam, Dhaligaon, Dist: Chirag . 783385 (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 188/Gau/2019 A.Y 2014-15 D.C.I.T, Circle-Silchar -vs- Sri Picklu Paul 22
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Aaykar Bhawan, PWD Rd, PAN AVVPP6297L Silchar-788 001 C/o Dulal Paul, Roy Nagar Assam Karimganj-788710 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri D.K. Biswas, Advocate, ld.AR I.T.A No. 192/Gau/2019 A.Y 2001-02 I.T.O, W-1(4), Guwahati -vs- Mridul Kr. Laskar 6th Fl., Aaykar Bhawan, GS Rd., PAN: ABOPL4646A Guwahati-781005. Ellora Path,Bye Lane No.4, Ajanta Path, Survey, Beltola, Guwahati-781028 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None
I.T.A No. 64/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3 -vs- M/s. Karongani Tea Co.Ltd Guwahati, Room No. 714, PAN: AACCK8225G 7th Fl., Aaykar Bhawan, Jain Complex, GS Rd., Dsipur G.S Road, Guwahati- Guwahati-781005 781005, Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None
I.T.A No. 67/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Jorhat -vs- M/s. Assam Tea Industries, O/o JCIT, Range-Jorhat PAN: AAKFA4866A CA M.K Bardoloi Building Gattani Building, Rupahi Ali Tarajan, Near Tarajan Jorhat-785001 Pool, Tarajan, Jorhat 23
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785001, Assam (Appellant) (Respondent) C.O No. 06/Gau/2019 [ ITA No. 67/Gau/2019 A.Y 2014-15] M/s. Assam Tea Industries , -vs- D.C.I.T, Circle-Jorhat (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody, FCA, ld.AR I.T.A Nos. 26 & 27/Gau/2019 A.Ys 2013-14 & 2014-15 A.C.I.T, Circle-3, -vs- Jitendra Bengani Guwahati, Room No. 714, M/s. Brahmaputra Hardware 7th Fl., Aaykar Bhawan, GS Rd., PAN: AKYPB8363P Guwahati-781005 Betkuchi, Lokhra,Opp: DTO Office Guwahati-781034 (Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 199/Gau/2019 A.Y 2015-16 D.C.I.T, Circle-4 -vs- M/s. KDC Bonded Warehouse, 5th Fl., Christianbasti, GS Rd., PAN: AAACK8230H Guwahati-781005. Parmeshwar Building, Chatribari Road, Guwahati-781008
(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 207/Gau/2019 A.Y 2012-13
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A.C.I.T, Circle-3, -vs- Binanda Ch. Das Guwahati, Room No. 714, PAN: ACCPD4117H 7th Fl., Aaykar Bhawan, GS Rd., H. No. 39 Gajendra Bhawan, P.B Rd Guwahati-781005 Rehabari, Guwahati-781008 (Appellant) (Respondent) I.T.A No. 209/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-3, -vs- Mrs. Mridula Das Guwahati, Room No. 714, PAN: ANUPD3561E 7th Fl., Aaykar Bhawan, GS Rd., Guwahati-781005 (Appellant) (Respondent) C.O Nos. 09 & 11/Gau/2019 [ ITA Nos. 207 & 209/Gau/2019 A.Y 2012-13] Binanda Ch. Das -vs- A.C.I.T, Circle-3, Guwahatai (Appellant) (Respondent)
Mrs. Mridula Das, Guwahati -vs A.C.I.T, Circle-3,Guwahati 7th Fl., Aaykar Bhawan, GS Rd., PAN: ANUPD3561E Block II, Unit-5/D Protech Guwahati-781005 Heritage, Mother Teresa Rd, Hatigarh Guwahati-781024 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttam Borthakur, Advocate, ld.AR I.T.A No. 259/Gau/2019 A.Y 2014-15 I.T.O W-3(3) Guwahati -vs- Ruplekha Deora PAN: AEDPK7868K (Appellant) (Respondent)
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For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 265/Gau/2019 A.Y 2012-13 ACIT-Cir-3 Guwahati -vs- M/s. Shyam Sunder Mukesh Kr. PAN: AAQFS0784H (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri J.P. Gupta, FCA, ld.AR I.T.A No. 263/Gau/2019 A.Y 2010-11 I.T.O W-4(2) Guwahati -vs- M/s. Jagadishwar Pharmaceutical Works Ltd. PAN: AABCJ3731H (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None Date of Hearing : 23.08.2019 Date of Pronouncement : 23.08.2019 ORDER PER BENCH 1. These appeals by the Revenue arise out of the order of the Learned Commissioner of Income Tax(Appeals), against the orders passed by the Assessing Officer, [ in short the ld AO] of the Income Tax Act, 1961 (in short “the Act”).
Recently the CBDT has issued Circular No. 17/2019 dated 08.08.2019, whereby the monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court have been increased as measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows: (1). Before Appellate Tribunal, Rs. 50,00,000/- 26
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(2). Before High Court, Rs.1,00,00,000/- (3). Before Supreme Court, Rs. 2,00,00,000/-
In these present appeals of Revenue, the disputed addition is below of Rs. 50,00,000/-That is, the tax effect in these appeals by the revenue is less than Rs.50,00,000/-. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeals under consideration have certainly been filed contrary to the Circular issued by the CBDT, No. 17/2019 dated 08.08.2019.
In the event, the Revenue finds at a later point of time that the tax effect in these appeals is more than Rs.50 lakhs or despite low tax effect the appeal of the revenue is maintainable, the revenue is at liberty to move this Tribunal for recalling of this order. 5. In view of the above, we hold that the appeal filed by the Department, against the impugned orders of the Ld. CIT(A), is contrary to the policy decision of the Department and as such the appeals filed by the Department are dismissed in limine.
In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed. Order pronounced in the Court on 23..08.2019 Sd/- Sd/- [S.S. Godara] [Arjun Lal Saini ] Judicial Member Accountant Member Dated:23.08.2019 27
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*PP/SPS Copy of the order forwarded to : 1) Appellant/Revenue 2) Respondent/Assessee 3) CIT(A) 4) CIT, 5) DR,ITAT, Guwahati