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

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

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

section. 2. For that the learned A.O., CPC was not justified in making adjustment u/s 143(1) when CBDT vide Circular No. 2/2020 has issued beneficial circular for condonation of delay prior to processing of return. 3. For that the learned CIT(A) was not justified in holding that the exemption claimed falls under sec. 143(1)(a)(ii

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

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

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

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

Bench: Sri Manomohan Das & Sri Rakesh Mishra

143(1) of the Act, dated 02.11.2022. 2. The Revenue has taken the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld.CIT(A) NFAC has erred in deleting the disallowance of Rs. 52,80,843/-u/s 80-IE of the Income Tax Act, 1961 made on account of failure to furnish form no. 10CCB

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. T & T PROJECTS LTD., GUWAHATI

In the result and for the reasons discussed above, we find no merit in this appeal

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.208/Gau/2017 ("नधा"रणवष" / Assessment Year:2010-11)

condone the delay and admit the appeal of Revenue for hearing. 4. Brief facts qua the issue are that the Assessee filed its return of income on 30.09.2013 declaring total income of Rs.2,27,08,650/-. The original assessment of the assessee was completed under section 143(3) of the Income Tax Act, 1961, on 31.03.2013 by computing

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

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

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

PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

Appeal of the assessee is allowed

Bench: the learned Income Tax Appellate Tribunal [ITAT for short hereafter] expired on 17.05.2024. There is therefore a delay of about 211 (two hundred eleven) days or more till date in submitting the appeal before the said learned Tribunal.

delay of 211 days which has been requested to be condoned through an affidavit as under: “I Rishi Gupta (PAN ACMPG2685H), Son of Shri Raghubir Singh Gupta, aged about 57 (Fifty Seven) Years, resident of Abhay Chandra Dutta Lane, F A Road, Kumarpara, P.O. Guwahati-781001, Police Station: Bharalumukh in the district of Kamrup (Metropolitan), Assam, do hereby solemnly declare

MEGHALAYA CO-OP. APEX BANK LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SHILLONG, SHILLONG

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

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2011-12 Meghalaya Co-Op. Apex Assistant Commissioner Of Bank Ltd. Income-Tax, Circle - Shillong Vs. M. G. Road, Shillong- 793001 (Pan: Aaam8227G) (Appellant) (Respondent)

1. Revocation of the Learned CIT(A)'s order in rejecting the condonation of delay. The Appellant prays for considering the condonation of delay which was denied by the Learned CIT(A) in appeal filed u/s 246A on 22/05/2018 vide order u/s 250/251 dated 28/11/2018 and admit the appeal now before the Hon'ble Tribunal. The Learned CIT(A) without

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

In the result, the appeal of assessee is dismissed

143(2) and 142(1) of the Act. In the course of assessment proceedings the ld.AO apart from other addition/disallowance also disallowed claim of deduction u/s. 80IC of the Act at Rs.2,45,81,837/- on the ground that the assessee failed to file the said return within the due date prescribed u/s. 139(1) of the Act and, therefore

DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI vs. BRAHMAPUTRA FINLEASE PRIVATE LIMITED, NEW DELHI

In the result, appeal filed by the revenue is dismissed and the cross- objection filed by the Assessee is Partly Allowed

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

delays of 49 days in filing of the appeal by the Revenue is condoned as no objection raised by the assessee. 3. The facts of the case are that, the assessee filed its return of income for the AY 2018-19 on 26.10.2018 by declaring total loss of Rs. 36,10,403/-. Subsequently, scrutiny proceedings u/s 153C

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

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

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this