ITAT Guwahati Judgments — April 2021

M/S. G.D. MARKETING PRIVATE LIMITED,GUWAHATI vs INCOME TAX OFFICER, WARD-2(1), GUWAHATI`

ITA 425/GTY/2019[2015-16]Status: Disposed28 Apr 2021AY 2015-16Remanded

The Tribunal held that the omission of Clause (i) of Section 92BA by the Finance Act, 2017, meant that such transactions were never considered Specified Domestic Transactions. Therefore, the reference to the TPO and the subsequent additions were invalid. The matter was restored to the AO for adjudication in the normal course.

SMT. MOUMITA SAHA,AGARTALA vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

ITA 239/GTY/2017[2015-16]Status: Disposed28 Apr 2021AY 2015-16Allowed

The Tribunal held that the approval granted under Section 153D was mechanical and lacked application of mind, rendering the assessment order bad in law. The approval was not a speaking order and did not demonstrate due consideration of the assessment details.

M/S. NEHAR'S AND ASSOCIATES PRIVATE LIMITED,GUWAHATI vs INCOME TAX OFFICER, WARD-3(5), GUWAHATI

ITA 417/GTY/2019[2015-16]Status: Disposed28 Apr 2021AY 2015-16Allowed

The Tribunal held that the CIT(A) exceeded its jurisdiction by directing the AO to re-examine the case using a different accounting method after deciding the appeal on merits in favour of the assessee. The directions issued by the CIT(A) were set aside.

JAI KAMAKHYA ALLOYS PRIVATE LIMITED,YRNIHAT vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

ITA 331/GTY/2019[2016-17]Status: Disposed28 Apr 2021AY 2016-17Allowed

The Tribunal held that depreciation is meant to set off the loss of investment in capital assets used for business. Even if the asset was not used in a particular year due to temporary discontinuance of manufacturing, it continued to be part of the block of assets purchased for business purposes and was depreciable.

KITPLY INDUSTRIES LTD,KOLKATA vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

ITA 191/GTY/2019[2011-12]Status: Disposed23 Apr 2021AY 2011-12Dismissed

The Tribunal granted the permission sought by the assessee's Director to withdraw the appeal. This was due to the assessee's compliance with the requirements of the Vivad Se Vishwas Scheme.

RAJKUMAR PRASANT KUMAR,DIBRUGARH vs INCOME TAX OFFICER, WARD-1(2), DIBRUGARH

ITA 71/GTY/2019[2014-15]Status: Disposed23 Apr 2021AY 2014-15Dismissed

The Tribunal granted the assessee's request for withdrawal of the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme and the issuance of a certificate by the Designated Authority.

DHIROOMAL & SONS (P.) LTD.,GUWAHATI vs INCOME TAX OFFICER, WARD -1(1), GUWAHATI

ITA 139/GTY/2020[2013-14]Status: Disposed23 Apr 2021AY 2013-14Dismissed

The Tribunal granted the assessee's application for withdrawal of the appeals. This was based on the assessee's decision to settle the disputes under the Direct Tax Vivad Se Vishwas Act, 2020, and their compliance with the scheme's requirements.

SANCHITA SAHA,AGARTALA vs INCOME TAX OFFICER, WARD-3, AGARTALA

ITA 194/GTY/2020[2013-14]Status: Disposed23 Apr 2021AY 2013-14Dismissed

The Tribunal granted the assessee's application for withdrawal of the appeal. The assessee had complied with the requirements of the Vivad Se Vishwas Scheme, and a certificate was issued by the Designated Authority.

DHIROOMAL & SONS (P.) LTD.,GUWAHATI vs INCOME TAX OFFICER, WARD 1(1), GUWAHATI

ITA 138/GTY/2020[2011-12]Status: Disposed23 Apr 2021AY 2011-12Dismissed

The Tribunal granted the assessee's application for withdrawal of the appeals. This was based on the assessee's decision to settle the disputes under the Direct Tax Vivad Se Vishwas Act, 2020, and their compliance with the scheme's requirements.

M/S. ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

ITA 322/GTY/2018[2012-13]Status: Disposed16 Apr 2021AY 2012-13Withdrawn

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

ALOK KABRA AS LEGAL HEIR OF LATE RAM PRASAD KABRA,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 137/GTY/2019[2011-12]Status: Disposed16 Apr 2021AY 2011-12Withdrawn

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

M/S. ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

ITA 229/GTY/2019[2011-12]Status: Disposed16 Apr 2021AY 2011-12Withdrawn

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

KAMAKHYA PRASAD AGAWALA,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

ITA 458/GTY/2019[2012-13]Status: Disposed16 Apr 2021AY 2012-13Withdrawn

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

RIMA DEVI SHAH,NAHARLUGUN vs INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

ITA 10/GTY/2019[2013-14]Status: Disposed13 Apr 2021AY 2013-14Dismissed

The tribunal allowed the assessee's application to withdraw the appeals. The withdrawal was permitted as the assessee had opted for the 'Vivad Se Viswas 2020' scheme.

RIMA DEVI SHAH,NAHARLUGUN vs INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

ITA 9/GTY/2019[2012-13]Status: Disposed13 Apr 2021AY 2012-13Dismissed

The tribunal allowed the assessee's application to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee opting for the 'Vivad Se Viswas 2020' scheme.