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

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 the reasons attributable to late filing the appeal are beyond the control of the assessee, therefore in the interest of justice and fair play the appeal

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 271(1)(c) of the Act on account of concealment of particulars of income by not condoning the delay in filing appeal before the ld. CIT(A). 9. After hearing the rival contentions and perusing the material on record, we find that the facts of this case qua the addition made and imposition of penalty are similar with variation

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 271(1)(c) of the Act on account of concealment of particulars of income by not condoning the delay in filing appeal before the ld. CIT(A). 9. After hearing the rival contentions and perusing the material on record, we find that the facts of this case qua the addition made and imposition of penalty are similar with variation

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

Bench: Shri Manomohan Das & Shri Rakesh Mishra

condone any delay in filing of Form 10B as per the aforesaid Circular No. 2 of 2020 dated 03/01/2020. Considering the facts of the case, I am not inclined to agree with the appellant’s submissions. Further, keeping in view the above mentioned legal provisions as per Section 12A(1)(b) of the Income-tax Act, 1961, it is clear

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)-Incorrect

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

1)(c) of the Act passed by the Ld. AO. (d) ITA No. 300/GTY/2025 The Ld. CIT(A) has passed an order dated 07.08.2025 against the order under Section 147 read with section 144 of the Act passed by the Ld. Assessing Officer. 1.1 In all these 4 appeals, the common ground is that there was delay in filing

SHIBU ROY,RONGPUR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

1)(c) of the Act passed by the Ld. AO. (d) ITA No. 300/GTY/2025 The Ld. CIT(A) has passed an order dated 07.08.2025 against the order under Section 147 read with section 144 of the Act passed by the Ld. Assessing Officer. 1.1 In all these 4 appeals, the common ground is that there was delay in filing

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

1)(c) of the Act passed by the Ld. AO. (d) ITA No. 300/GTY/2025 The Ld. CIT(A) has passed an order dated 07.08.2025 against the order under Section 147 read with section 144 of the Act passed by the Ld. Assessing Officer. 1.1 In all these 4 appeals, the common ground is that there was delay in filing

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

Bench: The Ld. Cit(A) As Under:

1)(c) of the Act passed by the Ld. AO. (d) ITA No. 300/GTY/2025 The Ld. CIT(A) has passed an order dated 07.08.2025 against the order under Section 147 read with section 144 of the Act passed by the Ld. Assessing Officer. 1.1 In all these 4 appeals, the common ground is that there was delay in filing

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 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

AMAR CHAND GANGWAL,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI, GUWAHATI

Appeal is allowed

Bench: Your Honour Under Section 253(1) Of The Income Tax Act, 1961 Challenging The Order Dated 17.12.2024 Passed Under Section 250 Of The Said Act By The Ld. Addl/Joint Commissioner Of Income Tax (Appeals) -1, Noida For The Assessment Year 2017-18. 2. I Respectfully Submit That The Appeal Could Not Be Filed Within The Prescribed Time Due To Unavoidable Circumstances & Difficulties Beyond My Control. The Appeal Was Due To Be Filed On Or Before 28.02.2025. There Is Delay Of 95 Days Only In Filing Of The Appeal. 3. I Am Aged About 81 Years & I Am Not Conversant With E-Mail, Digital / Internet

condoned as under: “1. The above appeal has been filed before your honour under section 253(1) of the Income Tax Act, 1961 challenging the order dated 17.12.2024 passed under section 250 of the said Act by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) -1, Noida for the assessment year 2017-18. 2. I respectfully submit that the appeal

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

4. On the facts and circumstances of the case, the Ld.CIT(A) NFAC has erred in deleting the disallowance made u/s 80-IE of the Income Tax Act, 1961 when as per sub-section 6 of section 801E of IT Act 1961 read with sub- section 7 of section 80-IA, it is mandatory to furnish form 10CCB before

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

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

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

section 115BBE of the Act. 3. Aggrieved assessee preferred appeal before the ld.NFAC but with a delay of 98 days. The ld. NFAC dismissed the appeal in limine without condoning the delay. Suman Ahmed 4. Now the assessee is in appeal before the Tribunal challenging the impugned order. 5. We have heard both the parties and perused the record placed

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami 2. The present appeal emanates from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 24.06.2024. 2.1 In this

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

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