M/S. EVEREST INFRA ENERGY LTD.,NAHARLAGUN vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - TEZPUR, TEZPUR
In the result, appeal of the assessee is dismissed
ITA 187/GTY/2018[2012-13]Status: DisposedITAT Guwahati27 Sept 2022AY 2012-13
Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 187/Gty/2018 Assessment Year: 2012-13 M/S. Everest Infra Energy Limited Joint Commissioner Of Income A- Sector, Vs Tax, Tezpur C/O Everest Engineering House Naharlagun - 791110 Pan : Aabce7178B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Purushotam Gaggar, Fca Revenue By : Shri P.S. Thuingaleng, Acit सुनवाई क" तारीख/Date Of Hearing : 26/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 27/09/2022 आदेश/O R D E R Per Dr. Manish Borad, Am : The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 1, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 27/04/2019, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Is A Limited Company Engaged In Construction & Installation Work. Loss Of Rs.20,84,81,814/- Declared In The Return Of Income Filed For The Assessment Year 2012-13. After The Case Being Selected For Scrutiny Under Cass & Serving Notice U/S 143(2) & 142(1) Of The Act, Various Details Were Called For & After Considering The Submissions Of The Assessee, The Ld. Assessing Officer Assessed Loss Income At Rs.13,68,94,750/- After Making Certain Disallowances/Additions. The Assessee Challenged The Addition Before The Ld. Cit(A) & Partly Succeeded & Now The Assessee Is In Appeal Before The Tribunal Raising The Sole Issue Challenging The Ld. Cit(A)’S Finding Confirming The Addition
For Appellant: Shri Purushotam Gaggar, FCAFor Respondent: Shri P.S. Thuingaleng, ACIT
Section 143(2)Section 250
House
Naharlagun - 791110
PAN : AABCE7178B
अपीलाथ"/ (Appellant)
"" यथ"/ (Respondent)
Assessee by :
Shri Purushotam Gaggar, FCA
Revenue by :
Shri P.S. Thuingaleng, ACIT
सुनवाई क" तारीख/Date of Hearing : 26/07/2022
घोषणा क" तारीख /Date of Pronouncement: 27/09/2022
आदेश/O R D E R
PER DR. MANISH BORAD, AM :
The present appeal is directed at the instance of the assessee against the order
