AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance of Rs.67,993 oh account of penalty on Tax deducted source. Such expenses was allowable in law and hence the addition made be reversed. (5) For that in the facts and circumstances of the case the appellate order passed was in violation of principals of natural justice

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance of Rs.67,993 oh account of penalty on Tax deducted source. Such expenses was allowable in law and hence the addition made be reversed. (5) For that in the facts and circumstances of the case the appellate order passed was in violation of principals of natural justice

MANOJ ANAND,GUWAHATI vs. ITO W-2(2) GHY, GUWAHATI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Manoj Anand Ito W-2(2), Ghy Flat 4D, Garima Grand, Aaykar Bhawan, Christian Basti, Departmental Representative B. G.S. Road, Guwahati-781005, Vs. Baruah Road, Guwahati-781007, Assam Assam (Appellant) (Respondent) Pan No. Agbpa9883C

natural justice. The ld. AR submitted that the ld. AO collected the material and statement behind back of the assessee which were used against him in making addition but no opportunity was provided to the assessee to examine the adverse material or adverse witnesses. The ld. AR submitted that it is a well settled law that if cross examination

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

nature without any evidence to prove the disallowance. The Appellant has been regularly following the same method of accounting and the Accounts of the Appellant have been duly audited by a qualified Auditor under Section 44AB of the Act. Hence, in my considered opinion, in this situation, no addition can be made without specifying the exact bills or vouchers which

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

nature without any evidence to prove the disallowance. The Appellant has been regularly following the same method of accounting and the Accounts of the Appellant have been duly audited by a qualified Auditor under Section 44AB of the Act. Hence, in my considered opinion, in this situation, no addition can be made without specifying the exact bills or vouchers which

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

nature without any evidence to prove the disallowance. The Appellant has been regularly following the same method of accounting and the Accounts of the Appellant have been duly audited by a qualified Auditor under Section 44AB of the Act. Hence, in my considered opinion, in this situation, no addition can be made without specifying the exact bills or vouchers which

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

nature without any evidence to prove the disallowance. The Appellant has been regularly following the same method of accounting and the Accounts of the Appellant have been duly audited by a qualified Auditor under Section 44AB of the Act. Hence, in my considered opinion, in this situation, no addition can be made without specifying the exact bills or vouchers which

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

nature without any evidence to prove the disallowance. The Appellant has been regularly following the same method of accounting and the Accounts of the Appellant have been duly audited by a qualified Auditor under Section 44AB of the Act. Hence, in my considered opinion, in this situation, no addition can be made without specifying the exact bills or vouchers which

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Jyoti Prakash Das Dcit, Circle-3, Guwahati Kumud Enclave, Nawaram Vs. Kakati Path, Rehabari, Guwahati-781008. Pan: Ajipd 5193 Q (Appellant) (Respondent) Present For: Appellant By : Shri Ramesh Goenka, Advocate Respondent By : Shri Arun Bhowmick, Jcit Date Of Hearing : 31.08.2023 Date Of Pronouncement : 31.08.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2020 Of Ld. Cit(A), Guwahati-2 Passed U/S 250 Of The Income Tax Act [Hereinafter Referred To As The ‘Act’]. The Assessee Has Raised The Following Grounds Of Appeal: “1(A). That Neither The Learned Assessing Officer Was Justified In Making Disallowance Of Rs. 1,43,73,603/- On Account Of Proportionate Direct Expenses & Adding The Same In The Closing Stock Of The Appellant Nor The Learned Cit(A) Was Justified In Confirming The Aforesaid Disallowance/Addition.

natural justice. 4.10. In view of the aforesaid facts and circumstances and respectfully following the judicial precedents relied upon hereinabove, we have no hesitation in deleting the addition made in the sum of Rs. 60,50,890/- and 54,01,473/- u/s 40A(3) of the Act. Accordingly, the grounds raised by the assessee in this regard are allowed

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

natural justice as the learned Commissioner of Income Tax (Appeals), Income Tax Department NFAC did not consider the written submission vide response dated 09.03.2020, 03.01.2024 and 24.09.2024 prior to passing the impugned order in appeal. (iv) On the facts and in the circumstances of the case and in law, the order of the ld. Commissioner of Income Tax (Appeals), Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal filed by the revenue is partly allowed

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Natural justice. The assessee has relied upon the following judgments in support of the relief allowed by the Ld. CIT(A): i) Oryx Fisheries (P.) Ltd. v. UO1 [2010] 13 SCC 427 ii) New Delhi Television Ltd. v. Dy. CIT [2020] 116 taxmann.com 151/271 Taxman 1/424 ITR 607 (SC) 5.1. The assessee has also referred to the judgments

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

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

natural justice because no personal hearing was afforded to the appellant prior to passing the impugned order. 5. That the delay in filing form 10CCB is only directory not mandatory as per various judgement of the Apex Court/ High Court/ ITAT. 6. That white processing the impugned intimation u/s 143(1)(a)} section

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

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

natural justice because no personal hearing was afforded to the appellant prior to passing the impugned order. 5. That the delay in filing form 10CCB is only directory not mandatory as per various judgement of the Apex Court/ High Court/ ITAT. 6. That white processing the impugned intimation u/s 143(1)(a)} section

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

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

natural justice because no personal hearing was afforded to the appellant prior to passing the impugned order. 5. That the delay in filing form 10CCB is only directory not mandatory as per various judgement of the Apex Court/ High Court/ ITAT. 6. That white processing the impugned intimation u/s 143(1)(a)} section

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

natural justice and therefore, the same is bad in law. 9. For that in absence of DIN being quoted in the face of the order the same is bad in law. 10. For that your appellant craves leave of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

natural justice and therefore, the same is bad in law. 9. For that in absence of DIN being quoted in the face of the order the same is bad in law. 10. For that your appellant craves leave of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

natural justice and therefore, the same is bad in law. 9. For that in absence of DIN being quoted in the face of the order the same is bad in law. 10. For that your appellant craves leave of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

natural justice and therefore, the same is bad in law. 9. For that in absence of DIN being quoted in the face of the order the same is bad in law. 10. For that your appellant craves leave of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time