MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

ITA 224/GTY/2024Status: DisposedITAT Guwahati24 March 2025AY 2018-19Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)21 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, allowing them to be heard on merits. For some assessment years, the appeals were allowed outright, while for others, they were allowed for statistical purposes to enable fresh adjudication.

What were the facts?

The assessee faced ex-parte orders from the CIT(A) due to a delay in filing appeals, attributed to their former CA's negligence. The Tribunal condoned the delay, citing sufficient cause and the interest of justice.

What were the issues?

The primary issues were whether the delay in filing appeals should be condoned and whether additions made under Section 153A were valid for unabated assessment years without incriminating material.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3),Section 68,Section 253(5),Section 133(6),Section 139(1),Section 143(2),Section 36(1)(va),Section 40(a)(ia),Section 69

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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Before: SHRI RAJESH KUMAR, AM & SHRI MANOMOHAN DAS, JM

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Kaushik Roy, DR
Hearing: 07.03.2025Pronounced: 24.03.2025

Per Rajesh Kumar, AM:

These are the appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals), Guwahati (hereinafter referred to as the “Ld. CIT (A)”] dated 10.06.2024, 11.06.2024, 12.06.2024, 13.08.2024, 14.08.2024, 30.09.2024 for the AYs 2010-11, 2012-13 to 2017-18, 2018-19 respectively.

02.

At the outset, it was pointed out by the ld. Counsel for the assessee that there is a delay in filing these appeals for which condonation IT(SS)A Nos.1 to 7/GTY/2024 & 224/GTY/2024 Mayurply Industries Pvt

The order continues below.

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