ITAT Guwahati Judgments — March 2022

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs M/S. ANUPAM NIRMAN PVT. LTD., GUWAHATI

ITA 171/GTY/2018[2011-12]Status: Disposed31 Mar 2022AY 2011-12Dismissed

The Tribunal held that the CBDT circular enhancing monetary limits for appeals is applicable to pending appeals. Therefore, the Revenue's appeal was treated as withdrawn.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs SHRI RISHI KUMAR GUPTA, GUWAHATI

ITA 178/GTY/2018[2010-11]Status: Disposed31 Mar 2022AY 2010-11Dismissed

The Tribunal dismissed the revenue's appeal as not maintainable because the tax effect was below the threshold specified in the CBDT circular. The assessee's cross objections were also dismissed as not pressed.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA vs SMT. SOMA SAHA, AGARTALA

ITA 68/GTY/2018[2013-14]Status: Disposed31 Mar 2022AY 2013-14Dismissed

The Tribunal held that the Revenue's appeal was not maintainable because the tax effect was less than Rs. 50 lacs, as stipulated by the CBDT circular. The appeal was dismissed on this ground.

M/S. MEGHA OILS,SHILLONG vs INCOME TAX OFFICER, WARD-2, SHILLONG

ITA 429/GTY/2019[2016-17]Status: Disposed31 Mar 2022AY 2016-17Remanded

The Tribunal restored the issues to the file of the CIT(A) to provide the assessee with a reasonable opportunity of being heard. However, it was stipulated that if the assessee fails to appear on three occasions without cause, the CIT(A) can decide on merits.

VISWONATH DHRUBA BISWAL,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

ITA 54/GTY/2021[2018-19]Status: Disposed28 Mar 2022AY 2018-19Allowed

The Tribunal held that the amendment brought by the Finance Act, 2021, to Section 36(1)(va) is prospective and not retrospective. Therefore, for the assessment year under appeal (2018-19), the assessee's claim for deduction is allowable if the remittance was made before the due date of filing the return of income.