SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

business of Sabjee | Green Vegetable) and for my Income Tax matter I am dependent on other 4. Earlier my Income Tax matter were look after by an accountant name by Sri Jagat Paul and he has given his own email ID for communication with the department. 5. He never informed me about receipt of notices or order from Income

SHIBU ROY,RONGPUR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

business of Sabjee | Green Vegetable) and for my Income Tax matter I am dependent on other 4. Earlier my Income Tax matter were look after by an accountant name by Sri Jagat Paul and he has given his own email ID for communication with the department. 5. He never informed me about receipt of notices or order from Income

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

business of Sabjee | Green Vegetable) and for my Income Tax matter I am dependent on other 4. Earlier my Income Tax matter were look after by an accountant name by Sri Jagat Paul and he has given his own email ID for communication with the department. 5. He never informed me about receipt of notices or order from Income

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

business of Sabjee | Green Vegetable) and for my Income Tax matter I am dependent on other 4. Earlier my Income Tax matter were look after by an accountant name by Sri Jagat Paul and he has given his own email ID for communication with the department. 5. He never informed me about receipt of notices or order from Income

ARECA GLOBAL ASSOCIATES PRIVATE LIMITED,GUWAHATI vs. ASSISTANT DIRECTOR OF INCOME TAX, BENGALURU

Appeal is allowed for statistical purposes

Bench: The

business income. Before the I.T.A. No. 22/GTY/2025 Areca Global Associates Private Limited Ld. CIT(A), it is seen that the appeal was filed with a delay of 179 days, admittedly without any petition seeking condonation

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

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

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

income received, details of purchases made rent etc. with documentary evidences. The assessee neither complied with notices u/s.143(2)/142(1) nor to the notice issued u/s.144 of the Act. In the circumstances, the Assessing Officer was constrained to pass best judgment assessment u/s.144 making addition of cash deposit of Rs.2.64 crore as unexplained money u/s.69A

MUKAND POLY PRODUCTS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

In the result, the appeal of assessee is dismissed

business. E- return of income declaring Nil income for the AY 2015-16 filed on 26-02- 2016, which is a belated return. In this belated return the assessee has AY 2015-16 Mukand Poly Products Page 4 claimed deduction u/s. 80IE of Rs. 2,45,81,837/-. Case of the assessee selected for scrutiny under CASS followed by service

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami 2. The present appeal emanates from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 24.06.2024. 2.1 In this

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Business income. 5. The appellant craves leave to add, alter, amend, or modify any of the grounds of appeal at or before the time of hearing.” 3. We shall first take up the appeal in ITA No. 274/GTY/2025 for the AY 2016-17. Brief facts of the case are that In this case, the assessee did not file

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Business income. 5. The appellant craves leave to add, alter, amend, or modify any of the grounds of appeal at or before the time of hearing.” 3. We shall first take up the appeal in ITA No. 274/GTY/2025 for the AY 2016-17. Brief facts of the case are that In this case, the assessee did not file

SRI PICKLU PAUL,KARIMGANJ vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

delay in filing the appeal is hereby condoned and the appeal is admitted for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds of appeal: “1. For that the Ld. Commissioner of Income Tax (Appeals), Shillong is not justified in dismissing the grounds taken by the Appellant before the Ld. Commissioner of Income Tax (Appeals

RAKESH CHANDRA SHIL SARMA,BELONIA vs. ITO WARD UDAIPUR, UDAIPUR

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

business of sale of tickets/ booking and therefore, these payments are made to the Air Lines travel agent and hotels, etc. therefore, the entire deposit into the bank did not represent the gross receipt of the assessee on which the assessee has earned commission even less than 1.5%. Therefore, the Id.\nPage 2\nITA No. 27/GTY/2026\nRakesh Chandra Shill Sarma

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1 , GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE -1, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee