MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

5) of the Act, the Tribunal has the power to admit the appeal even after expiry of the period referred to in sub-section (3) & (4) of Section 253 of the Act if the Tribunal is satisfied that there were sufficient causes and reasons for not presenting the appeals within the stipulated period. The Ld. A.R submitted that since

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.

condonation of delay, as supported by a duly sworn affidavit. 4. That the aforesaid delay in submitting the appeal u/s 253 has arisen because of sufficient cause, and the sequence of the events leading to the delay has been as described below: (a) The memorandum of appeal was required to be submitted by 17.05.2074, 1.c. within 60(sixty) days

NEW TECH STEEL & ALLOYS PRIVATE LIMITED,ASSAM vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI

Appeal of the assessee is allowed for statistical purposes

Bench: The Hon'Ble Bench Against The Order Of The Ld. Cit(Appeals) Passed Under Section 143(3) Of The Income Tax Act, 1961. As Per The Provisions Of Section 253(3), The Appeal Was Required To Be Filed On Or Before 11Th March, 2025. However, The Appeal Could Only Be Filed On 4Rd June, 2025, Resulting In A Delay Of 85 Days. The Reasons For The Delay Are Detailed Below: 1. That Due To Serious Health Condition, The Appellant Was Unable To Continue The Required Legal Proceedings As He Was A Prolonged Sufferer Of Acute Pancreatitis & Chronic Liver Disease (Cld), Both Of Which Significantly Compromised His

253(3), the appeal was required to be filed on or before 11th March, 2025. However, the appeal could only be filed on 4rd June, 2025, resulting in a delay of 85 days. The reasons for the delay are detailed below: 1. That due to serious health condition, the appellant was unable to continue the required legal proceedings

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

253 ITR 749, 172 CTR 339, 121 TAXMANN 43, (2002) 108 COMP. CAS. 675 (GUJ.)] and others “In the background of the aforesaid discussion and Judicial Pronouncements cited above, considering the averments of the AO, it is evident that the reasons stated by the Assessing Officer while Page 12 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year

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

253 ITR 749, 172 CTR 339, 121 TAXMANN 43, (2002) 108 COMP. CAS. 675 (GUJ.)] and others “In the background of the aforesaid discussion and Judicial Pronouncements cited above, considering the averments of the AO, it is evident that the reasons stated by the Assessing Officer while Page 12 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year

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

253 ITR 749, 172 CTR 339, 121 TAXMANN 43, (2002) 108 COMP. CAS. 675 (GUJ.)] and others “In the background of the aforesaid discussion and Judicial Pronouncements cited above, considering the averments of the AO, it is evident that the reasons stated by the Assessing Officer while Page 12 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year

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

253 ITR 749, 172 CTR 339, 121 TAXMANN 43, (2002) 108 COMP. CAS. 675 (GUJ.)] and others “In the background of the aforesaid discussion and Judicial Pronouncements cited above, considering the averments of the AO, it is evident that the reasons stated by the Assessing Officer while Page 12 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year

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

253 ITR 749, 172 CTR 339, 121 TAXMANN 43, (2002) 108 COMP. CAS. 675 (GUJ.)] and others “In the background of the aforesaid discussion and Judicial Pronouncements cited above, considering the averments of the AO, it is evident that the reasons stated by the Assessing Officer while Page 12 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year

SOTAI TEA COMPANY PVT. LTD.,SOTAI, JORHAT, ASSAM vs. INCOME TAX OFFICER, WARD-4, JORHAT, JORHAT

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

5. That the impugned appellate order is vitiated by non-application of mind, suffers from legal infirmities, and is liable to be set aside as it has caused manifest injustice to the Appellant. 6. That the Learned department have erroneously and arbitrarily adjusted refund amounts aggregating to Rs. 2,43,470/- (Rupees Two Lakhs Forty Three Thousand Four Hundred