ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

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

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 22.11.2019 arising out of the assessment orders framed u/s 153A/153D/143(3) of the Act dated 28.12.2018. 2. The Revenue

PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

Appeal of the assessee is allowed

Bench: the learned Income Tax Appellate Tribunal [ITAT for short hereafter] expired on 17.05.2024. There is therefore a delay of about 211 (two hundred eleven) days or more till date in submitting the appeal before the said learned Tribunal.

250 on 18.03.2024. (b) However, on 21.03.2024, the said company received another Assessment Order for the same Assessment Year (A.Y. for short) 2018-19 under section 147 (pursuant to a search and seizure under section 132 of the Act) vide DIN & Order no.: ITBA/AST/S/147/2023-24/1063112122(1) wherein the assessed total income was determined at Rs. 18882165 by making addition

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.

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 and adding the same in the closing stock of the appellant nor the learned

VISHASH AGARWAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

In the result, the appeal of the assessee stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.03.2020 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole issue involved in these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole and common issue involved in both the appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole and common issue involved in both the appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

250 of the Income Tax Act 1961 (hereinafter referred to as the ‘Act’). 2. The common issue involved in all these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

250 of the Income Tax Act 1961 (hereinafter referred to as the ‘Act’). 2. The common issue involved in all these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

250 of the Income Tax Act 1961 (hereinafter referred to as the ‘Act’). 2. The common issue involved in all these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

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

Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Additional/Joint Commissioner of Income Tax (Appeals)-2, NOIDA [hereafter “the Ld. Addl./JCIT(A)”], dated 27.01.2025. 2 In this case, the assessee had claimed deduction for bonus payment u/s 43B of the Act on the ground that all legally permissible timelines were complied with. Secondly

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 1993-94. I.T.A. No. 99/Gau/2000 Assessment Year: 1993-94 M/s. Brooke Bond India Limited (successors in-interest to Doom Dooma India Ltd.) C.O. No. 08/Gau/2000 Assessment Year: 1993-94 M/s. Brooke Bond India Limited (successors in-interest to Doom Dooma India Ltd.) 2 2. On receipt

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

250 of the Income Tax Act, 1961. 2. In ITA No. 219, & 222/GAU/2019, the assessee has raised the following grounds:- (1) That the ld. CIT(A) has fails to appreciate all the averments/objections taken by the appellant in its written submission dated 11.10.2018 and was in gross violation of natural justice while dismissing the case without considering the written submission

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

250 of the Income Tax Act, 1961. 2. In ITA No. 219, & 222/GAU/2019, the assessee has raised the following grounds:- (1) That the ld. CIT(A) has fails to appreciate all the averments/objections taken by the appellant in its written submission dated 11.10.2018 and was in gross violation of natural justice while dismissing the case without considering the written submission

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

250 of the Income Tax Act, 1961. 2. In ITA No. 219, & 222/GAU/2019, the assessee has raised the following grounds:- (1) That the ld. CIT(A) has fails to appreciate all the averments/objections taken by the appellant in its written submission dated 11.10.2018 and was in gross violation of natural justice while dismissing the case without considering the written submission

MUKAND POLY PRODUCTS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

In the result, the appeal of assessee is dismissed

disallowances challenged before him, by passing the order under section 250 post haste prior to the disposal of the petition

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. SHRI PARAN JYOTI SAIKIA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

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

disallowance of Rs. 1,62,77,232/- is, hereby, deleted. Since the present appeal has been adjudicated based on the evidence furnished by the Appellant in pursuance to the exercise of power under Section 250

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI, ASSAM vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

The appeal is allowed and questions Nos

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before. However, The Appeal Was Filed Before The Hon'Ble

section 250 of the income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal I.T.A. No. 159/GTY/2025 Assam Power Distribution Company Limited Centre(NFAC), Delhi was communicated on 11/03/2025. Consequently, the due date for filing an appeal before the Hon'ble Income Tax Appellate Tribunal (ITAT) was on or before. However, the appeal

PACPL BIPL JV,GUWAHATI vs. ASSISTANT DIRECTOR OF I.T., CPC, BENGALURU (JURISDICTIONAL A.O. - ITO, WARD-3(3), GUWAHATI

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

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Pacpl Bipl Jv Adit, Cpc, Bengaluru (Jurisdictional A.O. – Ito, 8Th Floor, Unit Ii, Sethi Trust Ward-3(3), Guwahati. Building, G.S. Road, Vs. Bhangagarh, Guwahati, Assam- 781005. Pan: Aadap 9047 J (Appellant) (Respondent) Present For: Appellant By : Shri Uttam Kumar Borthakur, Advocate Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 26.06.2023 Date Of Pronouncement : 22.09.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2018-19 Is Directed Against The Order Dated 05.01.2023 Passed By The Ld. Commissioner Of Income-Tax Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal: “I. For That, On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) [Cit(A) For Short Hereafter] Has Erred In Law & In Fact In Not Adjudicating Upon Ground No. 1 Of Appeal Before Him By Holding It To Be General In Nature Though The Determination Of Total Income At Rs. 39846190/- Under Section 143(1), Instead Of Returned Income Of Nil & Seeking Carry Forward Of Current Business Of (-) Rs. 14640/-, Was Contrary To The Relevant Materials, Namely, The Facts & Materials Showing That The Appellant Was Not An Assessee- In- Default Within The Meaning Of First Proviso To Section 201, As Read With Second Proviso To Clause (Ia) Of Sub-Section (A) Of Section 40 Of The Income Tax Act, 1961(Act For Short Hereafter)

disallowance of Rs.39860794 and thereby causing further miscarriage of justice by not considering, in spite of his wide powers under section 250