GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal of assessee is partly allowed for statistical purpose

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowed by AO being the interest on late payment of TDS. We note that the AO disallowed Rs.3,15,107/- since

INCOME TAX OFFICER, WARD-3, SHILLONG vs. M/S. S.S. NETCOM (P) LIMITED, SHILLONG

In the result, the cross-objection filed by the assessee is allowed for statistical purposes

Bench: Shri Aby. T. Varkey, Hon’Ble& Dr. A.L.Saini, Hon’Bleआयकरअपीलसं./Ita No.461/Gau/2019 ("नधा"रणवष" / Assessment Year:2013-14)

disallowance on account of non- deduction of TDS will not arise. That is, if these payees have included the receipts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI

The appeal of the Revenue is dismissed

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal

disallowance has been I.T.A. No. 160/GTY/2025 The Assam Cooperative Apex Bank Limited restricted by the Ld. CIT(A) to the tune of Rs. 2,52,30,000/- on account of non-deduction of TDS

M/S. SHILLONG LOJONG FOOTBALL CLUB (P) LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG , SHILLONG

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

disallowance on loans to the tune of ₹2,80,214/-. 4. Relevant facts qua the instant sole surviving issue are in a very narrow compass. There is no dispute that the assessee had raised loans from one Mrs. Lalparliani and paid interest of ₹2,80,214/- in the relevant previous year without deducting TDS

INCOME TAX OFFICER WARD-4(2), GUWAHATI vs. M/S. KISHLAY FOOD (P) LTD, GUWAHATI

In the result, the appeal is allowed

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2011-12

TDS under law, such disallowance would ultimately increase assessee's profits from business of developing housing project. The ultimate profits

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma

disallowance. When the matter travelled to ld. CIT(A) the assessee filed details stating that only the interest sum of Rs. 48,60,850/- is subject to deduction of tax at source and the assessee company has paid the due TDS

MANOJ KUMAR DAS,GUWAHATI vs. INCOME TAX OFFICER, WARD-3(2), GUWAHATI

Appeal is partly allowed in above terms

Bench: Shri S.S, Godaraassessment Year:2011-12

disallowance for non-deduction of TDS thereupon. I notice from a perusal of the case file that there is no indication

RAITANI ENGINEERING WORKS (P) LTD,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Raitani Engineering Works V/S. Jcut, Range-3, (P) Ltd., Railway Colony, Aayakar Bhawan, Pan Bazar, Guwahati- G.S. Road, Christan 781001 Basti, Guwahati- [Pan No.Aaacr 6691 K] 781005 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Assessee Shri Rabindro Singh, Jcit, Dr ""यथ" क" ओर से/By Respondent 02-07-2019 सुनवाई क" तार"ख/Date Of Hearing 06-09-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bench:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-Guwahati’S Order Dated 19.02.2014 Passed In Case No.Guwa-60/2013-14, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’). Heard Both The Parties. The Assessee’S Detailed Paper Book Running Into 132 Pages Comprising Of Various Documents, The Assessing Officer’S Notice During Scrutiny, Cash Book Of Assessee’S Head Office, Computation, Financial Statements; Stands Perused.

disallowance on account of non-deduction of TDS of ₹6,74,760/-. After vehemently arguing for sometime against the impugned

TRIDENT INFRAPROJECTS PRIVATE LIMITED,GUWAHATI vs. THE INCOME TAX OFFICER, WARD - 1(2), GUWAHATI

The appeal is allowed for statistical purposes

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

TDS return. Failure to collect and report the PAN can lead to the disallowance of the expenditure under Section 40(a)(ia). No TDS

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

Appeal is partly allowed in above terms

Bench: Shri S.S, Godaraassessment Year:2012-13 Accrecent Way Marketing Dcit, Cicle-3, बनाम / Pvt. Ltd. House No.10, Bye Aaykar Bhawan, G.S. V/S. Lane No.1, Amtala Path, Road, Christian Basti, Rehabari, Guwahati-781008 Guwahati-781005 [Pan No.Aafca 8279 H] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Anil Kr. Agarwala, Fca अपीलाथ" क" ओर से/By Appellant Shri A.K. Bhardwaj, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 11-07-2019 सुनवाई क" तार"ख/Date Of Hearing 10-10-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R This Assessee’S Appeal For Assessment Year 2012-13, Arises Against The Commissioner Of Income-Tax (Appeals)-2, Guwahati’S Order Dated 31.07.2018 Passed In Case No.Guwa-592/2014-15/94 Involving Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S Former Substantive Ground Pleaded In The Instant Appeal Challenges Both The Lower Authorities Action Disallowing Its Salary Payment Of ₹2 Lac On Account Of Non-Deduction Of Tds U/S194J R.W.S. 40(A)(Ia). Learned Departmental Representative Vehemently Contended That Since The Assessee Had Recorded The Impugned Expenditure Of Remuneration For Legal Matters, The Same Has Been Rightly Treated As Professional Services Requiring Tds Deduction U/S 194J Of The Act. I Find No Merit In Revenue’S Instant Argument. Case File Suggest That The Assessee Had Employed An Advocate, Mr Pradip Tarafdar For Salary Of ₹25,000/- Per Month From July, 2011 To

TDS deduction. The Assessing Officer is accordingly direct to delete the impugned disallowance. 3. Next comes the latter issue of ad hoc disallowance

TAFAJJAL HOSSAIN,AGARTALA vs. INCOME TAX OFFICER, WARD - 4, AGARTALA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Tafajjal Hossain V/S. Income Tax Officer S/O Kanu Miah, Ward-4, Agartala Prabhurampur, Bishalgarh, Dist. Sespahijala, Tripura- 799102 [Pan No Abuph 8863 K] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Rabindro Singh, Jcit-Dr ""यथ" क" ओर से/By Respondent 04-07-2019 सुनवाई क" तार"ख/Date Of Hearing 13-09-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bench:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-Shillong’S Order Dated 10.02.2017 Passed In Case No.Agt-13/2013-14, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At The Assessee’S Behest. The Registry Has Already Sent Rpad Notice For Today’S Hearing. We Therefore Proceeded Ex Parte Against The Assessee.

disallowance of Rs.58,39,981/- and 69C addition(s) involving figures of Rs.26,239/- and Rs.11.60 lac; respectively. Case file indicates that the assessee had failed to prove the source of impugned unaccounted undisclosed bank deposits during the remand proceedings in the lower appeal. It has come on record that he had also not deducted TDS

PACPL BIPL JV,GUWAHATI vs. ASSISTANT DIRECTOR OF I.T., CPC, BENGALURU (JURISDICTIONAL A.O. - ITO, WARD-3(3), GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Pacpl Bipl Jv Adit, Cpc, Bengaluru (Jurisdictional A.O. – Ito, 8Th Floor, Unit Ii, Sethi Trust Ward-3(3), Guwahati. Building, G.S. Road, Vs. Bhangagarh, Guwahati, Assam- 781005. Pan: Aadap 9047 J (Appellant) (Respondent) Present For: Appellant By : Shri Uttam Kumar Borthakur, Advocate Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 26.06.2023 Date Of Pronouncement : 22.09.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2018-19 Is Directed Against The Order Dated 05.01.2023 Passed By The Ld. Commissioner Of Income-Tax Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal: “I. For That, On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) [Cit(A) For Short Hereafter] Has Erred In Law & In Fact In Not Adjudicating Upon Ground No. 1 Of Appeal Before Him By Holding It To Be General In Nature Though The Determination Of Total Income At Rs. 39846190/- Under Section 143(1), Instead Of Returned Income Of Nil & Seeking Carry Forward Of Current Business Of (-) Rs. 14640/-, Was Contrary To The Relevant Materials, Namely, The Facts & Materials Showing That The Appellant Was Not An Assessee- In- Default Within The Meaning Of First Proviso To Section 201, As Read With Second Proviso To Clause (Ia) Of Sub-Section (A) Of Section 40 Of The Income Tax Act, 1961(Act For Short Hereafter)

disallowed 30% of subcontractors payments u/s 40(a)(ia) for failure to make TDS as per the information available in Audit

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowance was made by the Assessing Officer is justified since the details of the individual payments made by the appellant were not filed, as a result of which, he was unable to examine whether they were liable for TDS

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowance was made by the Assessing Officer is justified since the details of the individual payments made by the appellant were not filed, as a result of which, he was unable to examine whether they were liable for TDS

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowance was made by the Assessing Officer is justified since the details of the individual payments made by the appellant were not filed, as a result of which, he was unable to examine whether they were liable for TDS

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowance was made by the Assessing Officer is justified since the details of the individual payments made by the appellant were not filed, as a result of which, he was unable to examine whether they were liable for TDS

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowance was made by the Assessing Officer is justified since the details of the individual payments made by the appellant were not filed, as a result of which, he was unable to examine whether they were liable for TDS

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowance was made by the Assessing Officer is justified since the details of the individual payments made by the appellant were not filed, as a result of which, he was unable to examine whether they were liable for TDS