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16 results for “condonation of delay”+ Section 54clear

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Key Topics

Section 25024Addition to Income12Section 1327Section 153A7Section 142(1)7Section 1447Search & Seizure7Condonation of Delay7Section 44A

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

ITA 212/GTY/2025[2020-21]Status: DisposedITAT Guwahati07 Nov 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

5
Section 143(3)5
Depreciation5
Disallowance5

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

ITA 209/GTY/2025[2017-18]Status: DisposedITAT Guwahati07 Nov 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 206/GTY/2025[2014-15]Status: DisposedITAT Guwahati07 Nov 2025AY 2014-15

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 207/GTY/2025[2015-16]Status: DisposedITAT Guwahati07 Nov 2025AY 2015-16

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1 , GUWAHATI

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

ITA 208/GTY/2025[2016-17]Status: DisposedITAT Guwahati07 Nov 2025AY 2016-17

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE -1, GUWAHATI

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

ITA 211/GTY/2025[2019-20]Status: DisposedITAT Guwahati07 Nov 2025AY 2019-20

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 210/GTY/2025[2018-19]Status: DisposedITAT Guwahati07 Nov 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

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

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

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

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

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

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

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

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

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

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

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

DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. POTENCIAL VINCOM (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 80/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

condone the delay and admit the appeals for adjudication. 6. As the issues involved in all these appeals are identical and inter- related, the same were heard together and are being disposed off by way of this commons order. First of all we shall adjudicate ITA No. 83/Gau/2023 & C.O. No. 24/GTY/2023 AY 2011-12 as lead case. 7. The only

A.C.I.T., CIRCLE -1, GUWAHATI vs. M/S. SEEMA HOLDING PVT. LTD., KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 83/GTY/2023[2011-12]Status: DisposedITAT Guwahati01 Sept 2023AY 2011-12

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

condone the delay and admit the appeals for adjudication. 6. As the issues involved in all these appeals are identical and inter- related, the same were heard together and are being disposed off by way of this commons order. First of all we shall adjudicate ITA No. 83/Gau/2023 & C.O. No. 24/GTY/2023 AY 2011-12 as lead case. 7. The only

DCIT, CENTRAL CIRCLE-1, GUWAHATIU vs. MANOHAR MERCHANTS (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 82/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

condone the delay and admit the appeals for adjudication. 6. As the issues involved in all these appeals are identical and inter- related, the same were heard together and are being disposed off by way of this commons order. First of all we shall adjudicate ITA No. 83/Gau/2023 & C.O. No. 24/GTY/2023 AY 2011-12 as lead case. 7. The only

DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. POTENCIAL VINCOM (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 81/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

condone the delay and admit the appeals for adjudication. 6. As the issues involved in all these appeals are identical and inter- related, the same were heard together and are being disposed off by way of this commons order. First of all we shall adjudicate ITA No. 83/Gau/2023 & C.O. No. 24/GTY/2023 AY 2011-12 as lead case. 7. The only