ITAT Guwahati Judgments — May 2019

DR. PREM SARAN,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 39/GTY/2018[1994-95]Status: Disposed16 May 2019AY 1994-95Dismissed

The Tribunal noted that the Revenue had no objection to the withdrawal of the appeals. Consequently, the Tribunal dismissed both appeals as withdrawn.

DR. PREM SARAN,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 37/GTY/2018[1990-91]Status: Disposed16 May 2019AY 1990-91Dismissed

The Tribunal noted that the Revenue had no objection to the withdrawal of the appeals. Consequently, the Tribunal dismissed both appeals as withdrawn.

M/S. TRIPUR POLYMER PVT. LTD.,AGARTALA vs INCOME TAX OFFICER, WARD - UDAIPUR, AGARTALA

ITA 27/GTY/2018[2013-14]Status: Disposed16 May 2019AY 2013-14Withdrawn

The Tribunal noted that the assessee had filed an application for withdrawal and the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

M/S. CASHAR ISPAT (P) LTD,GUWAHATI vs INCOME TAX OFFICER, WARD-4(1), GUWAHATI

ITA 272/GTY/2018[2012-13]Status: Disposed13 May 2019AY 2012-13Remanded

The Tribunal set aside the ex parte orders of the CIT(A) due to a reasonable cause for non-appearance. The appeals were restored to the file of the CIT(A) for fresh adjudication after providing the assessee with a reasonable opportunity of being heard.

M/S. CASHAR ISPAT (P) LTD,GUWAHATI vs INCOME TAX OFFICER, WARD-4(1), GUWAHATI

ITA 273/GTY/2018[2013-14]Status: Disposed13 May 2019AY 2013-14Remanded

The Tribunal set aside the ex parte orders of the CIT(A) due to a reasonable cause for non-appearance. The appeals were restored to the file of the CIT(A) for fresh adjudication after providing the assessee with a reasonable opportunity of being heard.

INCOME TAX OFFICER, WARD-2, BONGAIGAON vs SUBHKARAN BHURA, GUWAHATI

ITA 224/GTY/2018[2008-09]Status: Disposed13 May 2019AY 2008-09Dismissed

The Tribunal held that the appeal was not maintainable as it was filed against the policy decision of the Department, as per CBDT Circular No. 3/2018. The Tribunal noted that CBDT circulars are binding on the Revenue.

PADUM GOGOI,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 313/GTY/2018[2012-13]Status: Disposed13 May 2019AY 2012-13Remanded

The Tribunal found that the assessee was not afforded a proper opportunity to present their case before the CIT(A). Therefore, the order of the CIT(A) was set aside.