GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March-2025 Date of pronouncing the order : 29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income

5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I T Act. 2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found 3 For that the learned A.O. is not justified in disallowing interest of Rs.22,95,000/- on unsecured loan. 4 For that the learned A.O. is not justified in making addition of Rs. 1,01,25,690/- on account of suppression of sales. 5 The Appellant craves the leave to take Additional Grounds and or amend the above grounds of appeal at the time of hearing of Appeal.” vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O is not justified in disallowing interest of Rs.40.27,500 - on unsecured loan. 4 For that the learned A.O. is not justified in making addition of Rs.3.20.17,555/- on account of suppression of sales. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” viii. ITA No. 117/GTY/2024: A.Y. 2020-21: “1 For that assessment order passed u/s 153C/143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found.

Assistant Registrar ITAT, Kolkata Benches Kolkata