Income Tax Appellate Tribunal - Gauhati
Assistant Commissioner Of Income Tax, ... vs Shri Jay Kumar Newatia, Dibrugarh on 16 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH: GUWAHATI
[Before Shri P.M.Jagtap, AM & Shri A. T. Varkey, JM]
Sl. ITA No. & A.Y. Revenue/Rep. by Vs Assessee/PAN/Rep. by (As per power
No. filed)
(1) (2) (3)
(4)
1. 203/Gau/2017 A.C.I.T.Circle-1, C.R.Building, Shree Jay Kumar Newatia, Newatia
AY. 2012-13 Dibrugarh-786 003 Bhawan, Jyoti Nagar, Dibrugarh-786001.
Rep. by Shri. Sandeep PAN: ADAPN 9070C, Rep. by
Sengupta, JCIT Smt.Parnashree Banarjee, Advocate
2. 205/Gau /2017 ACIT, Cir-1, Room No.613, 6th Shri Sanwarmal Agarwal, Sohel Niwas
AY. 2004-05 Floor, Aayakar Bhawan, (3rd Floor), Chatribari Road, Guwahati-
G.S.Road, Guwahati-781005, 781001
Rep. by Shri. Sandeep Sengupta, PAN:ABVPA6563A, Rep. by Shri
JCIT Somnath Ghosh, Advocate
3. 211/Gau/2017 I.T.O., Ward-1, Tezpur, Aayakar M/s. M.T.M.Wines & Bottlers (P) Ltd.,
AY. 2013-14 Bhawan, Ex-Police Line, Tipi Industrial Estate, P.O.Bhalukpong
Tezpur, Sonitpur, Assam-784001 (A.P.)-790114
Rep. by Shri. Sandeep PAN: AADCM 7194 F, Rep. by Shri
Sengupta, JCIT Sanjay Mody, FCA
4. C.O.01/Kol/2018 M/s. M.T.M.Wines & Bottlers I.T.O., Ward-1, Tezpur, Aayakar Bhawan,
AY. 2013-14 (P) Ltd., Tipi Industrial Estate, Ex-Police Line, Tezpur, Sonitpur, Assam-
P.O.Bhalukpong (A.P.)-790114 784001
PAN: AADCM 7194 F, Rep. by Rep. by Shri. Sandeep Sengupta, JCIT
Shri Sanjay Mody, FCA
5. 214/Gau/2017 DCIT, Circle-2, ' Aayakar Shri Jitendra Newatia, Prathna, Near
AY. 2011-12 Bhawan' , 5th Floor, Christian Jesuit House, Pani Tank, Jahaj Ghat,
Basti, Guwahati-781 005. Uzanbazar, Guwahati-781 001.
Rep. by Shri Sandeep PAN:AAWPN 1133H, Rep. by None
Sengupta, JCIT
6. 246/Gau/2017 I.T.O., Ward-2, Dimapur Smt. Sandhya Sethi, Kalibari Road,
AY.2014-15 Rep. by Shri Sandeep Dimapur, Nagaland-797112.
Sengupta, JCIT PAN:AAVPJ 1807 H Rep. by Shri
Manish Kumar Jain, AR
7. 245/Gau/2017 ITO, Ward-2, Dimapur. Mr. Vishal Kumar Sethi, Kalibari Road,
AY. 2014-15 Rep. by Sh. Sandeep Sengupta, Dimapur, Nagaland-797112.
JCIT PAN:AJUPS 4092 F,Rep. by Shri Manish
Kumar Jain, AR
8. 244/Gau/2017 ITO, Ward-2, Dimapur Mr.Vikash Kumar Sethi, Kalibari Road,
AY. 2014-15 Rep. by Shri Sandeep Dimapur, Nagaland-797112.
Sengupta, JCIT PAN:AKOPS 5727J Rep. by Shri Manish
Kumar Jain, AR
9. 247/Gau/2017 ITO, Ward-1, Dimapur Shri Pawan Kumar Sethi, Kalibari Road,
AY. 2014-15 Rep. by Shri. Sandeep Dimapur, Nagaland-797112.
Sengupta, JCIT PAN:AKYPS 8053P Rep. by Shri Manish
Kumar Jain, AR
10. 248/Gau/2017 ITO, Ward-1, Dimapur Smt. Anita Sethi, Kalibari Road,
AY. 2014-15 Rep. by Shri Sandeep Dimapur, Nagaland-797112.
Sengupta, JCIT PAN:ACWPJ1699Q Rep. by Shri Manish
Kumar Jain, AR
th
11. 28/Gau/2018 DCIT, Circle-3, Guwahati, 7 Md. Abdul Mutalib, Flat No.A3/002,
AY. 2009-10 Floor, Aayakar Bhawan, Games Village, Borsojai, Guwahati-781
G.S.Road, Guwahati-781005. 005. PAN:AMEPM0544M Rep. by None
Rep. by Shri. Sandeep
Sengupta, JCIT
12. 24/Gau/2018 ITO, Ward-1, Aayakar M/s Amrit Placement Services Pvt. Ltd.,
AY. 2013-14 Bhawan, Shillong C/o R.L.Electricals, Bara Bazar, Shillong,
Rep. by Shri. Sandeep 793002. PAN: AAKCA5953B Rep. by
2
Sengupta, JCIT None
13. 25/Gau/2018 ITO, Ward-1, Aayakar M/s Amrit Placement Services Pvt. Ltd.,
Bhawan, Shillong C/o R.L.Electricals, Bara Bazar, Shillong,
Rep. by Shri. 793002. PAN: AAKCA5953B Rep. by
SandeepSengupta, JCIT None
14. 59/Gau/2018 ACIT, Circle-Tinsukia, M/s East India Construction Company,
AY. 2003-04 Aayakar Bhawan, Bordoloi Chirwapatty, Tinsukia,
Nagar, Tinsukia-786125.Rep. PAN:AABFF5914E Rep. by Shri Sanjay
by Shri. SandeepSengupta, Mody, FCA
JCIT
15. 57/Gau/2018 DCIT, Circle-Tezpur, Aayakar Shri Bimal Kumar Lahoti, Prop.M/s
AY.2013-14 Bhawan, Ex-Police Line, Promod Store, Ground Floor, PNGB
Tezpur-784001. Rep.by Shri. Road, Dhekiajuli, Sonitpur-784110
Sandeep Sengupta, JCIT PAN:ABTPL5340E Rep. by None
16. C.O.No.03/Gau/20 Shri Bimal Kumar Lahoti, DCIT, Circle-Tezpur, Aayakar Bhawan,
18 Prop.M/s Promod Store, Ex-Police Line, Tezpur-784001. Rep.by
in ITA Ground Floor, PNGB Road, Shri. Sandeep Sengupta, JCIT
No.57/Gau/2018 Dhekiajuli, Sonitpur-784110
AY.2013-14 PAN:ABTPL5340E Rep. by
None
17. 83/Gau/2018 ITO, Ward-1, Aayakar Illias Ansari, C/o Dilbahar & Brothers,
AY.2011-12 Bhawan, Bordoloi Nagar, Daily Bazar, Tinsukia-786125, Assam.
Tinsukia-786125. Rep. by Shri. PAN:AFWPA4541H Rep. by None
Sandeep Sengupta, JCIT
18. 66/Gau/2018 ACIT, Circle-Tinsukia, M/s. JSVM Plywood Industries Ltd.,
AY. 1995-96 Aayakar Bhawan, Bordoloi (Formerly : Arunachal Saw & Venner
Nagar, Tinsukia-786125. Mills Pvt. Ltd., 17th Mile, Stilwell Road,
Rep. by Shri. Sandeep P.O.Jairampur, Dist. Changlang,
Sengupta, JCIT Arunachal Pradesh. PIN:792121
PAN : 10-007-CT-7660 Rep. by None
19. 163/Gau/2018 DCIT,Circle-4, Aayakar Shri Sovinder Singh Sethi, GMC House,
AY. 2009-10 Bhawan, 5th Floor, No.16, Nabin Nagar, Bye Lane-3, Santi
Christanbasti, G.S.Road, Path, Zoo Tiniali, Guwahati-781024.
Guwahati-781005 Rep. by PAN:ASPPS9158Q Rep. by None
Shri. Sandeep Sengupta, JCIT
20. 166/Gau/2018 DCIT,Circle-4, Aayakar Shri Sovinder Singh Sethi, GMC House,
AY. 2012-13 Bhawan, 5th Floor, No.16, Nabin Nagar, Bye Lane-3, Santi
Christanbasti, G.S.Road, Path, Zoo Tiniali, Guwahati-781024.
Guwahati-781005 Rep. by PAN:ASPPS9158Q Rep. by None
Shri. Sandeep Sengupta, JCIT
21. 168/Gau/2018 DCIT, Circle-4, Aayakar M/s. Pawan Communications Pvt. Ltd.,
AY.2011-12 Bhawan, 5th Floor, Christan F.A.Road, A.C.Dutta Lane, Kumarpara,
Basti , G.S.Road, Guwahati- Guwahati-781001 PAN :AAECP9270C
781005. Rep. by Shri. Sandeep Rep. by Shri Uttam Kumar Borthakur,
Sengupta, JCIT Advocate
22. C.O.06/Gau/2018 M/s. Pawan Communications DCIT, Circle-4, Aayakar Bhawan, 5th
In Pvt. Ltd., F.A.Road, A.C.Dutta Floor, Christan Basti , G.S.Road,
ITA.168/Gau/2018 Lane, Kumarpara, Guwahati- Guwahati-781005. Rep. by Shri. Sandeep
AY.2011-12 781001 PAN:AAECP9270C Sengupta, JCIT
Rep. by Shri Uttam Kumar
Borthakur, Advocate
2
3
23. 177/Gau/2018 ACIT, Circle-3 Guwahati, Shri Niraj Sharma, C/o Lichi Legi, A-
AY.2007-08 Room No.714, 7th Floor, Sector, Naharlagun, Dist.: Papumpare,
Aayakar Bhawan, G.S.Road, Arunachal Pradesh-791123,
Guwahati-781005. Rep.by Shri. PAN:ATPUS7636K Rep.by None
Sandeep Sengupta, JCIT
24. 70/Gau/2017 DCIT, Circle-3, Guwahati, Shri Ratan Sharma, 6th Floor, Fatasil
AY.2007-08 Room No.714, 7th Floor, Ambari, Guwahati-9
Aayakar Bhawan, G.S.Road, PAN :AOMPS7321A Rep. by Shri
Guwahati-781005. Rep.by Ramesh Goenka, Sr.Advocate & Shri
Shri. Sandeep Sengupta, JCIT Amit Goenka, Advocate
25. 75/Gau/2017 DCIT, Circle-3, Guwahati, M/s SMS Smelters Limited, NH-52A,
A.Y.2009-10 Room No.714, 7th Floor, Lekhi Village, Naharlagun, Arunachal
Aayakar Bhawan, G.S.Road, Pradesh-791 110. PAN:AABCN7147D
Guwahati-781005. Rep.by Rep. by Shri Ramesh Goenka,
Shri. Sandeep Sengupta, JCIT Sr.Advocate & Shri Amit Goenka,
Advocate
26. 110/Gau/2017 DCIT, Circle-Bongaigaon, Das M/s North East Gases Pvt. Ltd.,
AY.2009-10 Complex, Boro Bazar, Dhaligaon, Chirang, Assam-783385
Bongaigon-783380, Assam PAN: AABCN1728Q Rep. by Shri
Rep. by Shri. Sandeep Ramesh Goenka, Sr.Advocate & Shri
Sengupta, JCIT Amit Goenka, Advocate
27. 174/Gau/2018 ACIT, Circle-3, Guwahati, M/s. United Brothers Distilleries Private
A.Y.2008-09 Room No.714, 7th Floor, Limited, Legi Complex, Naharlagun, Dist.
Aayakar Bhawan, G.S.Road, Papumpare, Arunachal Pradesh-791123.
Guwahati-781005. Rep. by PAN:AAACU7342Q Rep.by None
Shri. Sandeep Sengupta, JCIT
28. 73/Gau/2017 DCIT, Circle-3, Guwahati, Shri Ratan Sharma, 6th Floor, Fatasil
AY.2012-13 Room No.714, 7th Floor, Ambari, Guwahati-9 PAN:AOMPS7321A
Aayakar Bhawan, G.S.Road, Rep. by Shri Ramesh Goenka,
Guwahati-781005. Rep.by Sr.Advocate & Shri Amit Goenka,
Shri. Sandeep Sengupta, JCIT Advocate
29. 71/Gau/2016 ACIT, Circle- Shillong Shri Radheshyam Agarwala, Opp.
AY 2008-09 Aayakar Bhawan, Shillong. Shillong Electric Crematorium,
Rep. by Shri. Sandeep Barapathar, Shillong.
Sengupta, JCIT PAN:ADAPA0697C Rep. by Shri
Subham Agarwal, FCA
30. 10/Gau/2018 ACIT, Circle-1, C.R.Building, M/s Dr.N.Sahewalla & Company Pvt.
AY. 2008-09 Dibrugarh-786003. Rep. by Ltd., Bordoloi Avenue, AMC Road,
Shri. Sandeep Sengupta, JCIT Dibrugarh-786005 PAN :AAACD7586P
Rep. by Shri Sanjay Mody, FCA
31. 166/Gau/2017 ACIT, Circle-1, C.R.Building, Shri Koshal Kumar Karwa, C/o Saligram
AY 2012-13 Dibrugarh-786003 Rep.by Shri. Bridhichand & Co., Kartickpara,
Sandeep Sengupta, JCIT Dibrugarh PAN : ADVPK2163J Rep.by
Smt. Parnashree Banarjee
32- 41-44 & DCIT, Circle-, Dimapur, M/s Udipta Energy & Equipment Pvt.
36. 46/Gau/2017 Nagaland, Rep.by Shri. Ltd., C/o Phukan Nagar, Sivasagar,
AY 2009-10, Sandeep Sengupta, JCIT Assam-785640. PAN:AAACU 5559K
2010-11,2011-12, Rep. by Shri Uttam Kumar Borthakur,
2012-13& 2014-15 Advocate
37. 125/Gauh/2018 DCIT, Circle-Agartala, Oscar Motors Pvt. Ltd. Chinaihoni, Natun
AY. 2014-15 Aayakar Bhawan, Mantri Bari Nagar, Agartala, Tripura
Road, Netaji Chowmuhani, PAN:AABCO4539L Rep. by Shri Sanjay
Agartala, West Tripura. Rep.by Mody, FCA
3
4
Shri Sandeep Sengupta, JCIT
38. C.O.No.18/Gau/20 Oscar Motors Pvt. Ltd. DCIT, Circle-Agartala, Aayakar Bhawan,
18 (A/o Chinaihoni, Natun Nagar, Mantrei Bari Road, Netaji Chowmuhani,
ITA.125/G/2018) Agartala, Tripura Agartala, West Tripura. Rep.by Shri
PAN:AABCO4539L Rep. by Sandeep Sengupta, JCIT
Shri Sanjay Mody, FCA
39. 99/Gau/2012 DCIT, Circle-Tinsukia, M/s Longtong Tea Company, 8th Mile,
AY.2009-10 Aayakar Bhawan, Bordoloi Parbatipur, P.O., Jagun, Margherita, Dist.
Nagar, Tinsukia-786125. Tinsukia, Assam PAN: AACFL9743R
Rep. by Shri Sandeep Rep. by Shri S.C.Varma, FCA
Sengupta, JCIT
40. 158/Gau/2017 ACIT, Circle-1, C.R.Building, Shri Binod Saharia, Chotagola, A.T.Road,
A.Y.2013-14 Dibrugarh-786 003. Rep.by Dibrugarh-786001. PAN:AHSPS7411A
Shri Sandeep Sengupta, JCIT Rep. by None
41. 160/Gau/2017 ITO, Ward-5, Imphal, O/o the Shri Subrata Dev, NH-53, New
AY 2014-15 Joint Commissioner of Income Keithelmani, Namching Mahakabui,
Tax Range-Imphal, Central Jail Imphal, West, Manipir-795113. Rep. by
Road, Old Lambulane, Imphal- Shri Somnath Ghosh, Advocate
795001. Rep.by Shri Sandeep
Sengupta, JCIT
42. 127/Gau/2017 ACIT, Circle-Jorhat, A.T.Road, M/s Marangi Private Limited, C/o
AY 2014-15 Tarjaan, Jorhat-785001, Assam. Marangi Tea Estate, Letekujan, Golaghat,
Rep. by Shri Sandeep Assam-785613. PAN:AACCM 3316Q
Sengupta, JCIT Rep. by None
43. 102/Gau/2017 ACIT, Circle-Jorhat, A.T.Road, M/s Mahakali Tea Company (P)Ltd.,
AY. 2013-14 Tarajan, Jorhat-785001, Assam. Jonaki Nagar Tiniali, Golaghat, Assam-
Rep. by Shri Sandeep 785621. PAN:AAECM2584N Rep. by
Sengupta, JCIT Shri Sanjay Mody, FCA
44. 202/Gau/2017 ACIT, Circle-1, C.R.Building, Smt. Sarika Newatia, Newatia Bhawan,
AY. 2013-14 Dibrugarh-786003 Rep. by Shri Jyoti Nagar, Dibrugarj, Assam,
Sandeep Sengupta, JCIT PAN:ABDPN4284F Rep.by
Smt.Parnashree Banarjee, Advocate
45. 159/Gau/2017 ACIT Circle-1, C.R.Building, M/s Continental Milkose India Ltd., C/o
AY.2014-15 Dibrugarh-786003 Rep. by Shri A.K.Verma, Mahalaya Road, Dibrugarh,
Sandeep Sengupta, JCIT 786001 PAN:AABCC2300B Rep. by
Smt. Parnashree Banarjee, Advocate
46. 67/Gau/2017 ACIT, Circle-Jorhat, A.T.Road, Smt. Saraswati Devi Malpani, C/o
AY 2013-14 Tarajan, Jorhat-785001, Assam Medicure Centre, Rajamaidan Road,
Rep. by Shri Sandeep Jorhat, Assam-785001
Sengupta, JCIT PAN:ADGPM0094B Rep. by None
47. C.O.01/Gau/2017 Smt. Saraswati Devi Malpani, ACIT, Circle-Jorhat, A.T.Road, Tarajan,
(A/o C/o Medicure Centre, Jorhat-785001, Assam Rep. by Shri
ITA.67/Gau/2017) Rajamaidan Road, Jorhat, Sandeep Sengupta, JCIT
AY. 2013-14 Assam-785001
PAN:ADGPM0094B Rep. by
None
48. 157/Gau/2017 ACIT, Circle-1, C.R.Building, Shri Sanjay Kumar Jain, C/o Yash
AY 2014-15 Dibrugarh-786 003. Rep. by Enterprise Marwaripatty, Dibrugarh-
Shri Sandeep Sengupta, JCIT 786001. PAN:ABYPJ9639F Rep. by
None
49. 177/Gau/2013 ACIT, Circle-2, Aayakar M/s Candida Enterprise, Kaliram Medhi
AY 2005-06 Bhawan, 5th Floor, Christan Road, Ranibari, Guwahati.
Basti, G.S.Road, Guwahati-5 PAN:AADFC9889 N Rep. by Shri
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5
Rep.by Shri Sandeep Sengupta, D.K.Biswas, Advocate
JCIT
Date of hearing: 16.08.2018
Date of pronouncement: 16.08.2018
ORDER
Per Bench:
These 44 appeals of the revenue and 5 Cross Objections of the assessees arise out of the various orders of the Learned CIT(A) against the orders of assessment framed u/s 147 / 143(3) / 144 etc. of the Income Tax Act, 1961 (hereinafter referred to as the 'Act').
2. At the outset itself, the Ld. DR has brought to our attention the fact that the revenue has preferred these aforesaid appeals which have tax effect of less than Rs. 20 lacs, therefore, the revenue does not intend to press the appeals in the light of the CBDT Circular No.3/2018 dated 11.07.2018 wherein CBDT has directed as under:
"3 . Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:
Sl.
No. Appeals/SLP's in Income-tax matters Monetary Limit (in Rs)
1. Before Appellate Tribunal 20,00,000/-
2. Before High Court 50,00,000/-
3. Before Supreme Court 1,00,00,000/-
It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.
4. For this purpose, 'tax effect' means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (hereinafter referred to as 'disputed issues'). Further, 'tax effect' shall be tax including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against."
3. In para-13 of the said circular it has further been clarified that the revised monetary limits will apply retrospectively. The relevant para-13 of the Circular reads thus:
"13. This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.5 6
4. In the present cases, the tax effect involved in all these appeals by the revenue is less than Rs.20,00,000/-. Though these appeals had been filed by the revenue on various dates and were within the monetary limit in the form of tax effect for filing appeals before Tribunal, in view of para-13 of the Circular of CBDT, even such appeals will be governed by the new monetary limits laid down in the CBDT Circular No.3/2018 referred to above.
5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute.
5.1. In the event, the Revenue finds at a later point of time that the tax effect in the appeal is more than Rs.20 lakhs or despite low tax effect the appeal of the revenue is maintainable, the revenue is at liberty to move this Tribunal for recalling of this order.
6. In view of the above, we hold that the appeals filed by the Department, against the impugned orders of the Ld. CIT(A), are contrary to the policy decision of the Department and as such the appeals filed by the Department are dismissed in limine. Cross Objections of the assessees arising out of the appeals are supportive and hence, the same are dismissed.
7. In the result, all the 44 appeals of the Revenue as well as five Cross Objections of the assessees are dismissed.
Order pronounced in the open court on 16th August, 2018.
Sd/- Sd/-
(A.T.Varkey) (P.M.Jagtap)
Judicial Member Accountant Member
Dated : 16th August, 2018
RG. Sr. P.S
6
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Copy of the order forwarded to:
1. APPELLANT
2 Respondent
3. The CIT(A), Guwahati
4. CIT Guwahati
5. DR, Guwahati Bench, Guwahati
/True Copy, By order,
Sr.Private Secretary(on tour)
ITAT,Guwahati Bench
Guwahati
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Copy of the order forwarded to:
1. APPELLANT
2 Respondent
3. The CIT(A), Guwahati
4. CIT Guwahati
5. DR, Guwahati Bench, Guwahati
/True Copy, By order,
Sr.Private Secretary(on tour)
ITAT,Guwahati Bench
Guwahati
7