SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 158BFA(2) on the differential amount. 14. The second proviso appended with s. 158BC(1) prohibits an assessee to revise its return filed for the block period. This in response to a notice under s. 158BC if an assessee had filed the return of income, it cannot revise that return. 15. Sec. 158BFA(1) contemplates that if the assessee

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 158BFA(2) on the differential amount. 14. The second proviso appended with s. 158BC(1) prohibits an assessee to revise its return filed for the block period. This in response to a notice under s. 158BC if an assessee had filed the return of income, it cannot revise that return. 15. Sec. 158BFA(1) contemplates that if the assessee

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 158BFA(2) on the differential amount. 14. The second proviso appended with s. 158BC(1) prohibits an assessee to revise its return filed for the block period. This in response to a notice under s. 158BC if an assessee had filed the return of income, it cannot revise that return. 15. Sec. 158BFA(1) contemplates that if the assessee

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

condonation of delay in filing form 10CCB without first considering the proviso (b) to section 119(1). 3. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC summarily rejected the appeal mechanically without going through the various case laws/ judgments of Apex Court/High Court ITAT submitted in the grounds of appeal before her. Therefore, severe manifest error occurred in her impugned order

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

condonation of delay in filing form 10CCB without first considering the proviso (b) to section 119(1). 3. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC summarily rejected the appeal mechanically without going through the various case laws/ judgments of Apex Court/High Court ITAT submitted in the grounds of appeal before her. Therefore, severe manifest error occurred in her impugned order

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

condonation of delay in filing form 10CCB without first considering the proviso (b) to section 119(1). 3. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC summarily rejected the appeal mechanically without going through the various case laws/ judgments of Apex Court/High Court ITAT submitted in the grounds of appeal before her. Therefore, severe manifest error occurred in her impugned order

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

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

condone the impugned eight days’ delay in filing of latter appeal ITA No.307/Gau/2018. 3. Coming to the merits of the former issue, we notice that the CIT(A) has affirmed the Assessing Officer’s action denying sec. 80IE deduction of ₹1,20,13,510/- vide following detailed discussion:- “3. Ground Nos. 1,,3,4 for AY 2015-16 and Ground

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

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

condone the impugned eight days’ delay in filing of latter appeal ITA No.307/Gau/2018. 3. Coming to the merits of the former issue, we notice that the CIT(A) has affirmed the Assessing Officer’s action denying sec. 80IE deduction of ₹1,20,13,510/- vide following detailed discussion:- “3. Ground Nos. 1,,3,4 for AY 2015-16 and Ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

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

In the result, the appeal of assessee is dismissed

condoning such delay in filing return of income before the due date specified u/s. 139(1) of the Act 13. We, therefore, under the given facts and circumstances of the case are of the considered view are that since the assessee has filed belated return, the claim of deduction under section

SHRI PARINDRA REANG,AMARPUR vs. ITO, WARD- UDAIPUR, AGARTALA

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

Bench: the Ld CIT (A) who disposed off the case on 23-02-2024 as per the Portal as response was filled against the Notice issued by his honour and disposed off the Appeal, partially allowing the Appeal filed.

delay of more than 100 days, in the filing of this appeal. The assessee has filed an affidavit for requesting the condonation of the same, as under: AFFIDAVIT “I Sri Parindra Reang S/O Ranajoy Reang, of Address - Pilonjoy Para, P.O. Karbook. P.S. Karbook, Sub-Division- Karbook, District- Gomati Tripura, Tripura aged about 44 years, by faith Hindu and by profession

PURVANCHAL CHINMAYA SEVA TRUST,GUWAHATI, ASSAM vs. INCOME TAX OFFICER, WARD-2(3) (EXEMP), WARD-2(3) (EXEMP), GUWAHATI, GUWAHATI, ASSAM

Appeal is allowed for statistical purposes

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

1)(c) of the Act, and the same is required to be contested to safeguard the appellant's rights. 12. That the order under appeal was passed on 27/01/2023. This appeal ought to have been filed on or before 29/03/2023. Thus, there is a delay of 780 days in filing this appeal. 13. That the delay in filing the appeal

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

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

condone the impugned delay of 41 days in filing of both these appeals. The same are now taken for adjudication on merits. 4. It emerges during the course of hearing that many of the issues raised in these appeals are identical. We therefore proceed assessment year-wise for the sake of convenience and brevity. Assessment Year

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

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

condone the impugned delay of 41 days in filing of both these appeals. The same are now taken for adjudication on merits. 4. It emerges during the course of hearing that many of the issues raised in these appeals are identical. We therefore proceed assessment year-wise for the sake of convenience and brevity. Assessment Year