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)

30,000/- was seized. Other valuables worth Rs. 1,66,800/- found in the course of search was not seized. In the bank locker No. 82 in the name of the assessee and his wife Smt. Sima Sen with 581, Dharmanagar jewellery and ornaments valued at Rs. 21,000/ was found on 11-2-2000 but not seized. The search

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)

30,000/- was seized. Other valuables worth Rs. 1,66,800/- found in the course of search was not seized. In the bank locker No. 82 in the name of the assessee and his wife Smt. Sima Sen with 581, Dharmanagar jewellery and ornaments valued at Rs. 21,000/ was found on 11-2-2000 but not seized. The search

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSAM COMPANY INDIA LTD,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

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

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 19.03.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)]. 2.1 In this case

TORSA MACHINES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

Appeal is allowed for statistical purposes

Bench: Him.

Section 68 of the Act. It is seen that the Ld. AO passed an exparte order since there was no compliance by the assessee before him. I.T.A. No. 97/GTY/2025 Torsa Machines Ltd. 1.2 Aggrieved with this action, the assessee has approached the CIT(A), where also he could not succeed because allegedly the appeal was filed with a delay

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