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

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

Appeals are partly allowed for statistical purposes

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

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 of appeals ranging from 58 days to 758 days before the Ld. CIT(A) as under: (a) ITA No. 297/Gty/2025- delayed by 758 days (reasons given by the assessee for the said delay

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

Appeals are partly allowed for statistical purposes

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

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 of appeals ranging from 58 days to 758 days before the Ld. CIT(A) as under: (a) ITA No. 297/Gty/2025- delayed by 758 days (reasons given by the assessee for the said delay

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

Appeals are partly allowed for statistical purposes

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

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 of appeals ranging from 58 days to 758 days before the Ld. CIT(A) as under: (a) ITA No. 297/Gty/2025- delayed by 758 days (reasons given by the assessee for the said delay

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

Appeals are partly allowed for statistical purposes

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

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 of appeals ranging from 58 days to 758 days before the Ld. CIT(A) as under: (a) ITA No. 297/Gty/2025- delayed by 758 days (reasons given by the assessee for the said delay

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

SHIWAJI PD. JAISWAL,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI

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

Bench: the Ld. CIT(A) explaining the reason for delay in filing the appeal of 1862 days delay which is as under: "Dear Sir, Sub: Prayer for condonation of delay in filing appeal for the assessment year 2018-19 against the Assessment Order issued U/s. 143(1) of the Income Tax Act, 1961.

6. On the other hand, the Ld. DR relied on the order of Ld. CIT(A) for not condoning the delay, the assessee was aware of the demand raised by the CPC, the assessee was disagreeing with the demand and filed on 29.02.2020. Therefore, the assessee could have filed the appeal when the demand notice/intimation was received by the assessee

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation

MEGHALAYA CO-OP. APEX BANK LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SHILLONG, SHILLONG

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

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2011-12 Meghalaya Co-Op. Apex Assistant Commissioner Of Bank Ltd. Income-Tax, Circle - Shillong Vs. M. G. Road, Shillong- 793001 (Pan: Aaam8227G) (Appellant) (Respondent)

section 154 of the Act and thereafter the assessee had filed separate appeal before the Ld. CIT(A) on the same ground and as such delay was happened 552 days in filing the appeal before the Ld. CIT(A) against the original order dated 15.11.2016 passed by the AO. He further submitted that the delay was not willful or deliberate

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

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

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

condonation of delay in filing form 10CCB without first considering the proviso (b) to section 119(1). 3. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC summarily rejected the appeal mechanically without going through the various case laws/ judgments of Apex Court/High Court ITAT submitted in the grounds of appeal before her. Therefore, severe manifest error occurred in her impugned order

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

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

condonation of delay in filing form 10CCB without first considering the proviso (b) to section 119(1). 3. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC summarily rejected the appeal mechanically without going through the various case laws/ judgments of Apex Court/High Court ITAT submitted in the grounds of appeal before her. Therefore, severe manifest error occurred in her impugned order

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

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

condonation of delay in filing form 10CCB without first considering the proviso (b) to section 119(1). 3. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC summarily rejected the appeal mechanically without going through the various case laws/ judgments of Apex Court/High Court ITAT submitted in the grounds of appeal before her. Therefore, severe manifest error occurred in her impugned order

SRI PICKLU PAUL,KARIMGANJ vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

delay in filing the appeal is hereby condoned and the appeal is admitted for adjudication. 3. The assessee is in appeal before this Tribunal raising the following grounds of appeal: “1. For that the Ld. Commissioner of Income Tax (Appeals), Shillong is not justified in dismissing the grounds taken by the Appellant before the Ld. Commissioner of Income Tax (Appeals

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

section 11 of the Act by the assessee as per law as the requisite audit report is available on the portal and the delay, if any, in filing the same is condoned in view of the finding that filing of the same within the due date is directory and not mandatory in nature. 7. In the result, the appeal filed

EDUCATION INDIA, SHILLONG,SHILLONG vs. ITO, WARD-1, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

condonation of delay of 19 days, even though the Registry has not pointed out any such delay. The contents of the petition are as under: “Most respectfully the Undersigned begs to submit on behalf of the Appellant, Education India the following few lines for your sympathetic I.T.A. No.: 15/GTY/2025 Assessment Year: N.A. Education India. consideration for admitting the appeal which

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

6. Now the issue before us is whether the income disclosed by the assessee in the return filed under Section 153A of the Act which is apparently higher than the return of income as filed under Section 139(1) of the Act is liable to penalty ABCI Infrastructure P Ltd. Vs ACIT/DCIT under Section