ITAT Guwahati Judgments — May 2022

SHRI ALOK KUMAR JAIN,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 115/GTY/2012[2005-06]Status: Disposed27 May 2022AY 2005-06Dismissed

The Tribunal upheld the orders of the CIT(A) confirming the additions made by the Assessing Officer. The assessee failed to provide satisfactory explanations or evidence to rebut the findings.

SHRI ALOK KUMAR JAIN,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 116/GTY/2012[2006-07]Status: Disposed27 May 2022AY 2006-07Dismissed

The Tribunal upheld the orders of the CIT(A) confirming the additions made by the Assessing Officer. The assessee failed to provide satisfactory explanations or evidence to rebut the findings.

SHRI ALOK KUMAR JAIN,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 114/GTY/2012[2004-05]Status: Disposed27 May 2022AY 2004-05Dismissed

The Tribunal upheld the orders of the CIT(A) confirming the additions made by the Assessing Officer. The assessee failed to provide satisfactory explanations or evidence to rebut the findings.

SHRI SADHAN SARKAR,AGARTALA vs INCOME TAX OFFICER, WARD -3, AGARTALA

ITA 58/GTY/2018[2014-15]Status: Disposed26 May 2022AY 2014-15Dismissed

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. Considering the assessee's request to withdraw the appeal, the tribunal dismissed it.

SHRI CHANDRA MOHAN JHA,SHILLONG vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

ITA 124/GTY/2019[2012-13]Status: Disposed26 May 2022AY 2012-13Remanded

The Tribunal restored the appeal to the file of the CIT(A) to allow the assessee to file additional evidence. The CIT(A) was directed to call for a remand report from the AO and decide the issues afresh after giving a proper opportunity to the assessee.

NORTH EASTERN ELECTRIC POWER CORPORATION LIMITED,SHILLONG vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

ITA 161/GTY/2016[2010-11]Status: Disposed25 May 2022AY 2010-11Dismissed

The Tribunal allowed the assessee to withdraw the appeal as the tax dues were settled under the Vivad Se Vishwas Scheme. The Learned DR had no objection to this course of action.

SHRI AJIT KUMAR JAIN, (HUF),GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 224/GTY/2013[2008-09]Status: Disposed24 May 2022AY 2008-09Dismissed

The Tribunal found no reason to interfere with the CIT(A)'s order, which upheld the Assessing Officer's calculation of long-term capital gains. The assessee failed to provide corroborating evidence for their claim of earlier gold acquisition.

SHRI AJIT KUMAR JAIN, (HUF),GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 225/GTY/2013[2009-10]Status: Disposed24 May 2022AY 2009-10Dismissed

The Tribunal found no reason to interfere with the CIT(A)'s order, which upheld the Assessing Officer's calculation of long-term capital gains. The assessee failed to provide corroborating evidence for their claim of earlier gold acquisition.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG vs M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD., SHILLONG

ITA 441/GTY/2019[2009-10]Status: Disposed20 May 2022AY 2009-10Dismissed

The Tribunal noted that the dispute had been resolved under the Vivad Se Viswas Scheme. Consequently, there was no longer a need to keep the appeal pending.

ELLORA DEBI,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 280/GTY/2019[2016-17]Status: Disposed11 May 2022AY 2016-17Remanded

The Tribunal held that the AO's order was ex-parte and lacked merit-based discussion. In the interest of justice, the addition of Rs. 14,57,967/- was set aside and remitted back to the AO for a fresh decision.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs WILLIAMSON FINANCIAL SERVICES LIMITED, KOLKATA

ITA 153/GTY/2019[2010-11]Status: Disposed9 May 2022AY 2010-11Dismissed

The Tribunal noted that the tax effect was less than the revised monetary limit of Rs. 50,00,000/- for filing appeals by the Revenue. Following the CBDT circular, the Tribunal treated the appeal as withdrawn or not pressed.

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

ITA 197/GTY/2018[2013-14]Status: Disposed4 May 2022AY 2013-14Dismissed

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme, paid the due taxes, and received a settlement order. Therefore, the appeal was allowed to be withdrawn.