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

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

TORSA MACHINES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

Appeal is allowed for statistical purposes

Bench: Him.

Section 68 of the Act. It is seen that the Ld. AO passed an exparte order since there was no compliance by the assessee before him. I.T.A. No. 97/GTY/2025 Torsa Machines Ltd. 1.2 Aggrieved with this action, the assessee has approached the CIT(A), where also he could not succeed because allegedly the appeal was filed with a delay

SANDEEP JALAN,GUWAHATI vs. DCIT/ACIT CIR-1, GUWAHATI

Appeal is allowed

Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 08.12.2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)]. 2.1 Brief facts of the case are that

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

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)

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

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)

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

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)

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

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)

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

S.M. LIME INDUSTRIES,GUWAHATI,ASSAM vs. DCIT/ACIT, CIR-1, GUWAHATI

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

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.37/Gty/2024 िनधा"रण वष" / Assessment Year: 2018-19

delay was condoned. Thereafter, even though the assessee has claimed to have furnished all the details but ld.CIT(A) has summarily dismissed the appeal by observing that the submissions made are all well considered but since the assessee failed to discharge the 4 S.M. lime Industries onus on it to satisfy all the three ingredients of section 68

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)

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash

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)

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash

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)

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash

SOTAI TEA COMPANY PVT. LTD.,SOTAI, JORHAT, ASSAM vs. INCOME TAX OFFICER, WARD-4, JORHAT, JORHAT

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

delayed by 68 days for which the assessee has filed condonation petition in which it has been stated as under: “1. That the Appellant is preferring the accompanying Appeal under Section

UTTAM KUMAR CHETIA,NATUN NIRMALI GAON vs. ITO WARD-1(3), DIBRUGARH

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2017-18. Page 1 of 4 ITA NO. 240 / GTY / 2024 Uttam Kumar Chetia -Vs- The ITO, Ward-1 (3), Dibrugarh AY: 2017-18 2. The grounds of appeal of the assessee are as under:- (i) On the facts

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

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given