ITAT Guwahati Judgments — March 2021

SMT. SUDHA RAMESH KUMAR TAPARIA, L/R OF LATE MANIK CHAND KARWA,MORIGAON vs INCOME AX OFFICER, WARD- MORIGAON, MORIGAON

ITA 116/GTY/2020[2013-14]Status: Disposed24 Mar 2021AY 2013-14Allowed

The Tribunal found that the principles of natural justice were violated during the proceedings before the CIT(A). Therefore, the matter was restored to the CIT(A) for a fresh adjudication after providing the assessee with an adequate opportunity to be heard.

RAM DEO JAT,SHILLONG vs INCOME TAX OFFICER, WARD-2, SHILLONG

ITA 111/GTY/2019[2013-14]Status: Disposed16 Mar 2021AY 2013-14Allowed

The Tribunal held that the lower authorities made additions mechanically without considering the assessee's explanations and reconciled statements. The additions were therefore not sustainable in law.

PAWAN JAUN,GUWAHATI vs INCOME TAX OFFICER, ARD-4(2), GUWAHATI

ITA 128/GTY/2019[2015-16]Status: Disposed16 Mar 2021AY 2015-16Allowed

The Tribunal held that the valuation adopted by customs authorities for duty purposes, based on a specific formula, cannot be the sole basis to conclude that the assessee suppressed the actual purchase value of imported goods. The Assessing Officer had no other evidence to support the addition.

PRABIR DAS,SANTIRBAZAR vs INCOME TAX OFFICER, WARD-UDAIPUR, UDAIPUR

ITA 196/GTY/2019[2016-17]Status: Disposed16 Mar 2021AY 2016-17Partly Allowed

The Tribunal found merit in the assessee's contention that there was no basis for the AO to arrive at an NP rate of 11.29%. The Tribunal decided that an NP rate of 9% would be justified, modifying the AO's estimation.

MADHU JAIN,TINSUKIA vs INCOME TAX OFFICER, WARD-1, TINSUKIA

ITA 312/GTY/2019[2011-12]Status: Disposed16 Mar 2021AY 2011-12Dismissed

The assessee intended to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The DR had no objection to the withdrawal.

SADHAN JAIN,TINSUKIA vs INCOME TAX OFFICER, WARD-1, TINSUKIA

ITA 313/GTY/2019[2011-12]Status: Disposed16 Mar 2021AY 2011-12Dismissed

The assessee intended to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Departmental Representative had no objection to the withdrawal.

VIJAI JAIN,TINSUKIA vs INCOME TAX OFFICER, WARD-2, TINSUKIA

ITA 314/GTY/2019[2011-12]Status: Disposed16 Mar 2021AY 2011-12Dismissed

The tribunal noted the assessee's application to withdraw the appeal as they had opted for the "Direct Tax Vivad se Vishwas Scheme, 2020". The Revenue had no objection.

ARONUDOI APPERTMENT PRIVATE LIMITED,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

ITA 36/GTY/2019[2012-13]Status: Disposed16 Mar 2021AY 2012-13Allowed

The Tribunal held that the AO's addition was unsustainable as it was based on vague, absurd, and baseless assumptions without any evidence of error in the accounts. The CIT(A) also upheld the addition mechanically without proper application of mind.

INDER CHAND SAND(HUF),SILCHAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

ITA 50/GTY/2020[2015-16]Status: Disposed16 Mar 2021AY 2015-16Dismissed

The Tribunal dismissed the appeal with a condition. The appeal would be restored if the assessee could not resolve the dispute through the "Vivad Se Vishwas Scheme".

MOHIT KUMAR SAND,SILCHAR vs INCOME TAX OFFICER, WARD-2, SILCHAR

ITA 52/GTY/2020[2015-16]Status: Disposed16 Mar 2021AY 2015-16Dismissed

The Tribunal dismissed the appeal with a condition. The appeal would be restored if the assessee could not resolve the dispute through the 'Vivad Se Vishwas Scheme'.