SOMEN BHATTACHARJEE,KOLKATA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA ASSAM
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 181/GTY/2024[2018-2019]Status: DisposedITAT Guwahati27 Aug 2025AY 2018-2019
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Income Tax Officer, Somen Bhattacharjee Ward-1, Tinsukia Assam B/3/11 Northen Park Bansdroni, Sector-3, Tinsukia, Assam Vs. Kolkata-700070, West Bengal Pin-786125 (Appellant) (Respondent) Pan No. Acapb0292M Assessee By : Shri Prasanjit Das, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 27.08.2025
For Appellant: Shri Prasanjit Das, ARFor Respondent: Shri Kausik Ray, DR
Section 56(2)(x)
delay is for Bonafide and genuine reasons and therefore, we condone the same.
Somen Bhattacharjee; A.Y. 2018-19
03. We note that the assessment order has been framed by the National e-assessment center, Delhi in which an addition of ₹31,81,000/-was made u/s 56(2)(x) of the Act in respect of difference between the purchase consideration