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

5. We have heard the rival contentions and perused the material on record. It is undisputed fact as culling out of the records that a search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 and thereafter the assessee filed return of income under Section 153A of the Act in compliance to notice issued

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

5. We have heard the rival contentions and perused the material on record. It is undisputed fact as culling out of the records that a search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 and thereafter the assessee filed return of income under Section 153A of the Act in compliance to notice issued

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

condone the delay by admitting the appeals for adjudication. We shall first take up IT(SS)A 1/GTY/2024 for A.Y. 2010-11. IT(SS)A 1/GTY/2024 for A.Y. 2010-11 03. First, we would take up ITA(SS)A No.1/GTY/2024 for A.Y. 2010-11. At the outset, the ld. Counsel for the assessee raised legal issue challenging the jurisdiction

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

condoned. It was submitted that the filing of the audit report was directory and not mandatory in nature and the delay occurred due to a technical default. The Ld. DR relied upon the order of the appellate authority and requested that the same may be confirmed. 5. We have heard the rival contentions and perused the material available on record

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

section 5 of the Limitation Act. Condoning the delay always advances cause of justice and afford opportunity to parties to contest the case on merits whereas; not condoning the delay results in denial of justice and deprive them of an opportunity. By this expression, we do not want to say that in every case delay should always be condoned

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

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

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

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

5,46,15,477/-claimed u/s 801E & Rs 3,84,594/- u/s 36(1) (va) based on various grounds of appeal raised by the appellant before her. 2. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC, wrongly interpreted and applied the provisions of section 119(2)(b) for denying condonation of delay

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

5,46,15,477/-claimed u/s 801E & Rs 3,84,594/- u/s 36(1) (va) based on various grounds of appeal raised by the appellant before her. 2. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC, wrongly interpreted and applied the provisions of section 119(2)(b) for denying condonation of delay

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

5,46,15,477/-claimed u/s 801E & Rs 3,84,594/- u/s 36(1) (va) based on various grounds of appeal raised by the appellant before her. 2. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC, wrongly interpreted and applied the provisions of section 119(2)(b) for denying condonation of delay

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

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

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

delay in filing the Cross objection is also condoned and the CO is also admitted for adjudication. 4. Brief facts of the case are that the assessee filed the return of income seeking deduction under section 80-IE of the Act, which was denied by the CPC as the required audit report on Form No. 10CCB was not filed along