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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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 is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)”], dated 18.03.2024. I.T.A. No. 283/GTY/2024 Pawan Communications Private Limited 2.1 In this case

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

In the result, the appeal of assessee is dismissed

28-03-2019 of the Ld. Commissioner of Income-tax, Appeals [hereinafter referred to as ‘CIT(A)’], Guwahati-2, Guwahati passed u/s. 250 of the Income-tax Act, 1961 hereinafter referred to as ‘the Act’ for the AY 2015-16. 2. The assessee has raised the following grounds of appeal :- 1. For that, on the facts and in the circumstances

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

28 .01.2025 ORDER PER MANOMOHAN DAS, JM This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), Central, North Eastern Region, Guwahati (hereinafter referred to as the (‘CIT-(A)) dated 23.06.2023 passed under section 250 of the Income-Tax Act, 1961 (hereinafter the ‘Act’) and pertains to the Assessment Year

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After

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

28 days and appeal in I.T.A. No. 183/Gty/2013 for AY 1998-99 is time barred by 05 days. Condonation applications have been filed by both the Page 2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After