Income Tax Appellate Tribunal - Gauhati
Assistant Commissioner Of Income Tax, ... vs Shri Ramawatar Bhartia, Dibugarh on 23 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH,
E- COURT AT KOLKATA
[Before Hon'ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ]
I.T.A No. 188/Gau/2018 A.Y 2014-15
D.C.I.T, Circle-Imphal -vs- Smt. Suman Agarwal
Circle-Imphal, Old [PAN: ABZPA0347A]
Lambulane, Jail Road, C/o Vipin Traders,
Imphal, Manipur-795001 Thangal Bazar, Imphal,
Manipur-795001
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Amit Goenka, Advocate
I.T.A No. 176/Gau/2018 A.Y 2013-14
A.C.I.T, Circle-3,Guwahati -vs- M/s. Excel Energy Resources
Guwahati, Room No. 714, P.Ltd.PAN: AABCE 7189C
7th Fl., Aaykar Bhawan, RGB Road, By Lane-1, Guwahati
G.S Road, Guwahtati-781005 781 005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Uttam Kr.Borthkur, Advocate
I.T.A No. 74/Gau/2018 A.Y 2015-16
D.C.I.T, Circle-Imphal -vs- M/s. Babina Healthcare &
O/o the JCIT, Range-Imphal Hospitlity Industries P.Ltd
Old Lambulane, Jail Road, PAN AADCB 4009N
Imphal, Manipur-795001 90A Kabo Leikai
The Classic Hotel, Imphal
Manipur-795001.
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
2
T.E-ITAT,Guwahati
I.T.A No. 244/Gau/2018 A.Y 2012-13
A.C.I.T, Circle-3,Guwahati -vs- M/s. Chetna Realtors P.Ltd
Guwahati, Room No. 714, PAN: AADCC6694C
7th Fl., Aaykar Bhawan, 3rd Fl., Anil Plaza, G.S Rd.
G.S Road, Guwahtati-781005 Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Somnath Ghosh,Advocate, ld. AR
I.T.A No. 299/Gau/2018 A.Y 2014-15
A.C.I.T, Circle-Imphal -vs- M/s. Assam Electricals
Cir- Tinsukia, Aaykar Bhawan Laipuli, P.O Panitola
, Bordoloi Nagar, Tinsukia Tinsukia 786183
786125
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 65/Gau/2018 A.Y 2012-13
D.C.I.T, Circle-3,Guwahati -vs- Shri Apurba Lahkar
Guwahati, , PAN: AATPL 3058Q
7th Fl., Aaykar Bhawan, House No. 20, Brindban Path.
G.S Road, Guwahtati-781005 Rupnagar,Guwahtati-781032
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri J.P Gupta,FCA, ld.AR
I.T.A No. 11/Gau/2018 A.Y 2010-11
A.C.I.T, Circle-1, C.R Building -vs- Dr. N. Sahewalla & Co.P.Ltd
Dibrugarh-786003, , PAN: AAACD7586P
th
7 Fl., Aaykar Bhawan, Bordoloi Avenue, AMC Rd.,
G.S Road, Guwahtati-781005 Dibrugarh
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjoy Moden, FCA, ld.AR
2
3
T.E-ITAT,Guwahati
I.T.A No. 371/Gau/2018 A.Y 2014-15
I.T.O Ward 2(2),Guwahati -vs- M/s. Shurbarambh Trading P.Ltd
Room No. 517, 5th Fl.,, , PAN: AAICS 1121P
Aaykar Bhawan, H.M Tower, 1st Fl. Pan Bazar
Christian Basti,G.S Road, Guwahati- 781 001.
Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR
I.T.A No. 209/Gau/2017 A.Y 2011-12
D.C.I.T, Circle-2, -vs- Shri MotilalApurba Lahkar
Aaykar Bhawan, 5th Fl., 5th Fl., Radha Krishna Aptt.Road
Christian Basti, Sarani Road, Ananda Nagar,
Guwahati-781 005. Guwahtati-781012
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Anil Agarwal,FCA, ld.AR
I.T.A No. 231/Gau/2018 A.Y 2007-08
I.T.O., Ward 4(2),Guwahati -vs- M/s. Kishlay Foods P.Ltd
Guwahati, , PAN: AABCK8337J
th
5 Fl., Aaykar Bhawan, Dewan Patty, Fancy Bazar
G.S Road, Guwahtati-05 Guwahtati-781001
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
3
4
T.E-ITAT,Guwahati
I.T.A No. 241/Gau/2018 A.Y 2009-10
I.T.A No. 242/Gau/2018 A.Y 2010-11
A.C.I.T, Circle-3,Guwahati -vs- Shri Anupam Sarma
Guwahati, Room No. 714, PAN: ASSPS2230C
7th Fl., Aaykar Bhawan, 1st Fl., Kabita Mansion.
G.S Road, Guwahtati-781005 Bhaskar Nagar, Bye Lane No.2
Bamunimaidan,Guwahtati-21.
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 210/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3,Guwahati -vs- M/s. Baruah Automobiles P.Ltd
Guwahati, Room No. 714, PAN: AACCB9876A
7th Fl., Aaykar Bhawan, Flat No 5B, Rajdhani Aptt II
G.S Road, Guwahtati-781005 Banpholl Nagar Path, Dispur, Last Gate,
Guwahati-781006.
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri S P Bhali,FCA, ld.AR
I.T.A No. 198/Gau/2019 A.Y 2012-13
I.T.O. Ward 4(2), Guwahati -vs- M/s. Ladi Steels Industries P.Ltd
5th Fl., Aaykar Bhawan, PAN: AAACL 6484C.
G.S Road, Guwahtati-781005 M.S Road, Fancy Bazar, Guwahati-
781001.
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 217/Gau/2018 A.Y 2014-15
D.C.I.T, Circle-4,Guwahati -vs- Shri Manoj Kumar Jalan
Guwahati, , PAN: ABLPJ5571B
4
5
T.E-ITAT,Guwahati
5th Fl., Aaykar Bhawan, Geeta Mansion, Christian Basti.
G.S Road, Guwahtati-781005 ,Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 215/Gau/2018 A.Y 2013-14
D.C.I.T, Circle-Agartala -vs- Shri Sukha Ranjan Saha
Aaykar Bhawan, Mantri Bari C/o Kalimata Bricks Industries
Road, Netaji Chowmuhani, PAN:AIBPS5476R
Agartala, West Tripura- Banamalipur, West Tripura
799 001. 799 001
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 90/Gau/2000 A.Y 1989-90
J.C.I.T (Assessment) Spl. Range, -vs- M/s. Doom Dooma India Ltd
Dibrugarh) Now ACIT, Tinsukia (since merged with Hindusthan
Circle, Tinsukia Tinsukia Lever Limited), Brooke House
9 Shakespere Sarani, Calcutta-71.
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 245/Gau/2018 A.Y 2013-14
A.C.I.T, Circle-3,Guwahati -vs- M/s. Assam Tribune P.Ltd
Guwahati, Room No.714, PAN: AABCA 77372
7th Fl., Aaykar Bhawan, Tribune Building.
G.S Road, Guwahtati-781005 Maniram Dewan Rd.
Chandmari, Guwahati-781003
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma, FCA, ld.AR
5
6
T.E-ITAT,Guwahati
I.T.A No. 317/Gau/2018 A.Y 2012-13
A.C.I.T, Circle-3,Guwahati -vs- M/s. Assam Air Product P.Ltd
Guwahati, Room No. 714, PAN: AABCA 1967E
7th Fl., Aaykar Bhawan, M.D Rd, Chandmari.
G.S Road, Guwahtati-781005 ,Guwahtati-781003
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 82/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-Shillong -vs- M/s. Merie Construction &
Aaykar Bhawan, M.G Road, Mktg. P.Ltd, Shillong
Shillong. Ground Fl. Nehru Hills
Hawakhan, West Garo Hills
Meghalaya-794001
PAN: AADCM7622E
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 202/Gau/2019 A.Y 2008-09
I.T.A No. 203/Gau/2019 A.Y 2009-09
I.T.A No. 205/Gau/2019 A.Y 2008-09
D.C.I.T, Circle-4,Guwahati -vs- M/s. Surendra Kr. Agarwal(HUF)
Guwahati,Aaykar Bhawan, PAN: ABHA3595F
5th Fl.,Christian basti, I.G Path,Shantipur Hill Side.
G.S Road, Guwahtati-781005 ,Guwahtati-781009
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Rahul Jain, FCA, ld.AR
6
7
T.E-ITAT,Guwahati
I.T.A No. 317/Gau/2019 A.Y 2011-12
I.T.O., W- 3(4), Guwahati -vs- M/s. Sadhana Traders P.Ltd
O/o JCIT, Range-3, 7th Fl., PAN: AAJCS 7731C
Aaykar Bhawan, 3rd Fl., Shankar Complex,
G.S Road, Christian Basti, Christian Basti, G.S Road
Guwahtati Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 318/Gau/2019 A.Y 2010-11
D.C.I.T, Circle-4,Guwahati -vs- M/s. A.I Infrastructure P.Ltd
Guwahati, , PAN: AAFCA4834Q
5th Fl., Aaykar Bhawan, B-5 Usha Chamber, Central Market,
Christian Basti, Ashok Vihar, New Delhi-110052.
G.S Road, Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR
I.T.A No. 272/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3,Guwahati -vs- Raj Kumar Deorah & sons
Guwahati, , PAN: AAGHR 8053L
th
7 Fl., Aaykar Bhawan, 191 R G Baruah Road,
G.S Road, Guwahtati-781005 Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
I.T.A No. 273/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3,Guwahati -vs- Rohit Kumar Deorah
Guwahati, , PAN: ACGPD3786J
th
7 Fl., Aaykar Bhawan, 191 RG Baruah Road,
G.S Road, Guwahtati-781005 Guwahtati-781005
(Appellant) (Respondent)
7
8
T.E-ITAT,Guwahati
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma, FCA, ld.AR
I.T.A No. 274/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3,Guwahati -vs- Anamika Deorah
Guwahati, Room No. 714, PAN: AEWPJ7250D
7th Fl., Aaykar Bhawan, 191 RG Baruah Road
G.S Road, Guwahtati-781005 Guwahtati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma, FCA, ld.AR
I.T.A No. 354/Gau/2019 A.Y 2012-13
A.C.I.T, Circle-2, Dibrugarh -vs- M/s.Bhartia Infra Proj. Ltd
Pushkara House, NH 37 201 Royal Arcade, 2nd Fl.,
Natungaon, P.O Mohanghat, Dr. B. Baruah Road,Guwahati
Dibrugarh-786008. 787007 (Assam)
PAN:AACCB3413B
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody,FCA, ld.AR
I.T.A No. 357/Gau/2019 A.Y 2016-17
A.C.I.T, Circle-2, Dibrugarh -vs- Smt. Niharika Bhartia
Pushkara House, NH 37 PAN:ACOPB9226B,
Natungaon, P.O Mohanghat, Near: Rly Stn Parbatpur,
Dibrugarh-786008. P.O Namrup, Dibrugarh
Assam-786621
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody,FCA, ld.AR
8
9
T.E-ITAT,Guwahati
I.T.A No. 358/Gau/2019 A.Y 2016-17
A.C.I.T, Circle-2, Dibrugarh -vs- Shri Ramawatar Bhartia
Pushkara House, NH 37 PAN: ACHPB8635P,
Natungaon, P.O Mohanghat, Near: Namrup Rly.Stn,Parbatpur
Dibrugarh-786008. Namrup(Assam)-786621
PAN:AACCB3413B
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody,FCA, ld.AR
I.T.A No. 340/Gau/2019 A.Y 2011-12
I.T.O., Ward-3, Tinsukia -vs- Mahesh Kumar Yadav
Aaykar Bhavan, Bordoloi Nagar, RRC Ghat Rd.Panihati
Tinsukia-786125. Kolkata-700114.
PAN: AAFPY1629J
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A Nos. 327,334,335,336 & 337/Gau/2019
A.Ys: '11-12, '12-13,'13-14,'14-15 ,2015-16
A.C.I.T, Circle-1, -vs- Rohit Jain
Guwahati, Aaykar Bhawan, PAN:AEKPJ9183M
G.S Road, Guwahati-05 Queen Ville, Harisabha,
Shillong, Meghalaya
793004
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 80/Gau/2019 A.Y 2012-13
A.C.I.T, Circle-Shillong -vs- Ram Bhagat Chokhani
Aaykar Bhawan, MG Rd PAN: ABPPC5874L
Meghalaya-793001 Sagarmal Prahladrai Building
Police Bazar, Shillong-793001
9
10
T.E-ITAT,Guwahati
Meghalaya
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri J.P Gupta, FCA, ld.AR
I.T.A No. 81/Gau/2019 A.Y 2013-14
A.C.I.T, Circle-Shillong -vs- M/s.Hardeodas Jagannath P.Ltd
Aaykar Bhawan, MG Rd PAN: AAACH7347C.,
Meghalaya-793001, Bara Bazar, Shillong
Meghalaya-793002
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 89/Gau/2019 A.Y 2012-13
D.C.I.T, Circle-Silchar -vs- M/s.Greenwood Hospital P.Ltd.
Aaykar Bhawan,P.W.D Rd, Bawnka, Aizwal, Mizoram
Silchar-788 001,Cachar, -796012 PAN AACCG0186G
Assam.
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 118/Gau/2019 A.Y 2012-13
D.C.I.T, Circle-4, Guwahati -vs- Shri Hariom Kumar Goyal
Aayakar Bhawan, 5th Fl., House No. 1, A.C Dutta Lane
Christanbasti, G.S Rd., F.A Road Kumarpara
Guwahati-781005 Guwahati-781 001
PAN:AGUPG0124H
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri S.P Bhali,FCA, ld.AR
10
11
T.E-ITAT,Guwahati
I.T.A No. 369/Gau/2019 A.Y 2015-16
I.T.O, W-1, Shillong -vs- M/s.B.S Automobiles
Aaykar Bhawan, M.G Rd., PAN: AABFB8118K.,
Shillong-793001 Mawlonghat,Shillong
Meghalaya Meghalaya-793002
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 249/Gau/2019 A.Y 1992-93
I.T.O., W-1(4), Guwahati -vs- Shri Prem Saran
Aaykar Bhawan, 6th Fl., PAN: AWCPS4596H
G.S Rd., Guwahati-781 005. House No. 1 First Fl.,
Dilip Huzuri
Path, Near Bageswari
Mandir, Sorumotoria,
Guwahati-781005
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri D.K. Biswas, Advocate, ld.AR
I.T.A No. 250/Gau/2019 A.Y 2010-11
I.T.O Ward-Goalpara -vs- Shri Nanhelal Sah
Alam Complex, Swaraj Road, Tura Bazar, West Garo Hills
Goalpara-783101. Meghalaya-794001.
PAN: AHPPS4960D
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 206/Gau/2019 A.Y 2010-11
I.T.O Ward-3(4), Guwahati -vs- Syed Izazul Haque
O/o JCIT, Range-3, 7th Fl., PAN: AEDPH2934M
Aaykar Bhawan, Guwahati-781005 House No. 21 Near Daranda
Assam Masjid, Panibari Road,
Guwahati-781037
11
12
T.E-ITAT,Guwahati
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Anil Agarwala,FCA, ld.AR
I.T.A No. 277/Gau/2019 A.Y 2010-11
I.T.A No. 278/Gau/2019 A.Y 2011-12
A.C.I.T, Circle-3, Guwahati -vs- M/s. Rajshekhar Construction
Aaykar Bhawan, 7th Fl., P.Ltd. PAN: AABCR4281N
Christianbasti, GS Road, Block-7A, Neha Apartment
Guwahati-05 SJ Road, Athgaon,Guwahati
781 001
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 276/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3, Guwahati -vs- Pramila Deorah
Room No.714, 7th Fl., PAN: ACGPD4098P.,
GS Road, 191 RG Baruah Road,
Guwahati-781 005, Guwahati-781005 (Assam)
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
I.T.A No. 260/Gau/2019 A.Y 2016-17
D.C.I.T, Circle-4, Guwahati -vs- M/s.Ganga Banijya Warehousing
Aaykar Bhawan, 5th Fl., P.Ltd PAN: AABCG9576F
Guwahati-781005 GD Sikaria Commercial Complex
MS Rd., Fancy Bazar, Guwahati
781001 (Assam)
(Appellant) (Respondent)
12
13
T.E-ITAT,Guwahati
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 271/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3, Guwahati -vs- Raj Kumar Deorah
Room No.714, 7th Fl., PAN: AGGPD4171P,
Aaykar Bhawan,G.S Road, 191 RG Baruah Rd, Zoo Rd
Guwahati-781 005 Guwahati-781005
Assam Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
I.T.A No. 266/Gau/2019 A.Y 2016-17
A.C.I.T, Circle-3, Guwahati -vs- Pratap Banerjje
7th Fl., Aaykar Bhawan House No. 4 The Angel Building
Christianbasti, GS Road, VIP Rd., Near Hindustan College
Guwahati-781005 Phaterquary, Kamrup-781117
Assam Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Rahul Jain,FCA, ld.AR
I.T.A No. 267/Gau/2019 A.Y 2011-12
A.C.I.T, Circle-3, Guwahati -vs- M/s. Sankha Press P.Ltd
7th Fl., Aaykar Bhawan Jugasanka Building, GS Rd.
Christianbasti, GS Road, Ulubari, Guwahati-781007
Guwahati-781005,Assam Assam PAN: AAHCS6892F
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
13
14
T.E-ITAT,Guwahati
I.T.A No. 269/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3, Guwahati -vs- Rajat Kr. Deorah
7th Fl., Aaykar Bhawan PAN:AGGPD4170N
Christianbasti, GS Road, 191 RG Baruah Rd,
Guwahati-781005 Guwahati-781005
Assam Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
I.T.A No. 270/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3, Guwahati -vs- Rajat Kumar Deorah & Sons (HUF)
7th Fl., Aaykar Bhawan PAN: AAJHR9694Q
Christianbasti, GS Road, 191 RG Baruah Road, Guwahati-781005
Guwahati-781005 Assam
Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
I.T.A No. 203/Gau/2019 A.Y 2009-10
I.T.A No. 205/Gau/2019 A.Y 2011-12
D.C.I.T, Circle-4, Guwahati -vs- M/s.Surendra Kumar Agarwal (HUF)
Aaykar Bhawan, 5th Fl., I.G Path, Shantipur Hill Side,
Guwahati-781005 Guwahati-781009.PAN: AABHA3595F
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody,FCA, ld.AR
I.T.A No. 157/Gau/2019 A.Y 2012-13
A.C.I.T, Circle-3, Guwahati -vs- M/s.Engineers & Architects India
7th Fl., Aaykar Bhawan Pvt. Ltd, 545 GT Road (S),,
Christianbasti, GS Road,, Howrah-711101.W.B
Guwahati-781005. PAN:AAACE5676M
14
15
T.E-ITAT,Guwahati
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 179/Gau/2018 A.Y 2011-12
A.C.I.T, Circle-3, Guwahati -vs- Rishi Kumar Gupta
7th Fl., Aaykar Bhawan PAN: ACMPG 2685H
Christianbasti, GS Road,, A.C Dutta, F.A Road,
Guwahati-781005. Kumarpara,Guwahati-781001
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Uttarm Kr. Borthakur,Advocate, ld.AR
I.T.A No. 95/Gau/2019 A.Y 2013-14
I.T.A No. 94/Gau/2019 A.Y 2015-16
I.T.O. Ward 3(4), Guwahati -vs- Sandeep Kr. Dhar
O/o JCIT, Range-3, PAN: AGXPD5624L
7th Fl., Aaykar Bhawan House No. 11
Guwahati-781005 Shanti Ram Das Path
Rehabri, Guwahati-781008
(Appellant) (Respondent)
C.O No. 03/Gau/2019
[I.T.A No. 94/Gau/2019 A.Y 2015-16]
C.O No. 04/Gau/2019
[I.T.A No. 95/Gau/2019 A.Y 2013-14]
I.T.O. Ward 3(4), Guwahati -vs- Sandeep Kr. Dhar
O/o JCIT, Range-3, PAN: AGXPD5624L
7th Fl., Aaykar Bhawan House No. 11
Guwahati-781005 Shanti Ram Das Path
Rehabri, Guwahati-781008
15
16
T.E-ITAT,Guwahati
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Rahul Jain,FCA, ld.AR
I.T.A No. 37/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-1, Dibrugarh -vs- M/s.Sai Construction
Pushkara House, NH 37 PAN: ACCFS29292J.,
Natungaon, P.O Mohanghat, RKBPath, Dibrugarh-786001
Dibrugarh-786008. (Assam)
(Appellant) (Respondent)
C.O No. 02/Gau/2019 A.Y 2015-16
[ ITA No. 37/Gau/2019 A.Y 2015-16]
M/s.Sai Construction -vs- A.C.I.T, Circle-1, Dibrugarh
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody,FCA, ld.AR
I.T.A No. 207/Gau/2018 A.Y 2011-12
I.T.O W-North Lakhimpur -vs- Shri Sawarmal Agarwal
DK Rd., Borah Complex PAN: ABWPA6952A.,
North Lakhimpur-787001, Jonai Bazar, P.O Jonai
Assam Dist. Dhemaji
Assam-787060
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 67/Gau/2018 A.Y 2014-15
A.C.I.T, Circle-Jorhat -vs- M/s.Tirual Bortimon Tea Estate
A.T Rd., Tarajan, Jorhat P.Ltd. PAN: AABCT9177F
785001, Assam, Mitha Pukhari Rd.
. 785001 (Assam)
16
17
T.E-ITAT,Guwahati
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Kishore Kr. Jain,FCA, ld.AR
I.T.A No. 275/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3 -vs- Smt. Nidhi Deorah
Guwahati, Aaykar Bhawan, 191 RG Baruah Rd., Guwahati-781005
7th Fl., Christianbasti, GS Rd., Assam. PAN ADDPM9136H
Guwahati-781005
Assam
(Appellant) (Respondent)
For the Appellant : -
For the Respondent : Shri Sunial Sharma,FCA, ld.AR
I.T.A No. 251/Gau/2019 A.Y 2010-11
I.T.O W-3(2), Room No. 709 -vs- M/s. Laffan Software Ltd
Guwahati, Aaykar Bhawan, PAN: AAACL9664Q
7th Fl., Christianbasti, GS Rd., DD21/7, Sahapur Colony
Guwahati-781005 Gr. Fl., Kolkata-53.
Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 439/Gau/2013 A.Y 2007-08
D.C.I.T, Circle-2 -vs- M/s.Assam Company Limited
Puskara House, NH 37 52 Chowringhee Road,
Natuangaon P.O: Mohanghat Kolkata-71
Dibrugarh-786008 PAN: AAACT7590B
Assam
(Appellant) (Respondent)
17
18
T.E-ITAT,Guwahati
C.O No. 17/Gau/2013
[I.T.A No. 439/Gau/2013 A.Y 2007-08]
M/s.Assam Company Limited -vs- DCIT, Cir-2, Dibrugarh
52 Chowringhee Road,
Kolkata-71
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 53/Gau/2016 A.Y 2010-11
I.T.O. Ward -4, Jorhat -vs- M/s. Rockland Realty P.Ltd
Range-Jorhat-785001 PAN: AAECR1854N
Jorhat Assam, Indu Bhavan, Gar Ali, Jorhat
. (Assam)
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 163/Gau/2016 A.Y 2011-12
A.C.I.T, Circle-Tinsukia -vs- Sri Kamakhya Borthakur
Circle-Tinsukia, PAN: AEAPB3423Q
Assam A.T Road, P.O Hijuguri
Tinsukia (Assam)
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Anil Agarwala,FCA, ld.AR
I.T.A No. 84/Gau/2018 A.Y 2015-16
D.C.I.T, Circle-Imphal -vs- Sri Saurabh Agarwal
Old Lambulane, Jail Road, PAN: AEQPA9246Q
Imphal, Manipur-795001. C/o M.D Sharma, Advocate
Thangal Bazar, Imphal-795001
Manipur
18
19
T.E-ITAT,Guwahati
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Anil Goenka, Advocate, ld.AR
I.T.A No. 360/Gau/2018 A.Y 2012-13
A.C.I.T, Circle-3 -vs- Ashish Jasrasaria
Guwahati, Room No. 714, PAN: AEQPJ5520A
7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan
G.S Road, Guwahati- Road, Fancy Bazar, Guwahati-
781005, Assam 781003, Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 362/Gau/2018 A.Y 2013-14
I.T.A No. 363/Gau/2018 A.Y 2014-15
A.C.I.T, Circle-3 -vs- Vijay Kr. Jasrasaria
Guwahati, Room No. 714, PAN: ADJPJ 1827G
7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan
G.S Road, Guwahati- Road, Fancy Bazar, Guwahati-
781005, Assam 781001, Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 364/Gau/2018 A.Y 2012-13
I.T.A No. 365/Gau/2018 A.Y 2015-16
A.C.I.T, Circle-3 -vs- Abhijit V. Jasrasaria
Guwahati, Room No. 714, PAN: ADJPJ 1798A
7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan
G.S Road, Guwahati- Road, Fancy Bazar, Guwahati-
19
20
T.E-ITAT,Guwahati
781005, Assam 781003, Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 233/Gau/2018 A.Y 2012-13
I.T.O. W 4(2), Guwahati -vs- M/s. Pristine Mercantile P.Ltd
5th Fl. Aaykar Bhawan, S-1, 2nd Fl., G.S Tower,
G.S Road, Guwahati- A.T Road, Guwahati-
781005, Assam 781001, Assam
PAN AAHCP0765
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Uttam Kr. Borthakur, Advocate, ld.AR
I.T.A No. 214/Gau/2018 A.Y 2016-17
D.C.I.T, Circle-Agartala -vs- Smt. Uma Saha
Aaykar Bhawan, Mantri Bari Road, PAN: BCRPS2354F
Netaji Chowmuhani, Agartala Nabadiganta Lane, Joynagar,
West Tripura-799 001 West Tripura-799 001
Tripura Tripura
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 243/Gau/2018 A.Y 2012-13
A.C.I.T, Circle-3 -vs- Anil Das
Guwahati, Room No. 714, PAN: ABXPD9691A
7th Fl., Aaykar Bhawan, Mirza, Palashbari Road,
G.S Road, Guwahati- Mirza, Kamrup, Assam-781125
781005, Assam
20
21
T.E-ITAT,Guwahati
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Kishore Kr. Jain,FCA, ld.AR
I.T.A No. 246/Gau/2018 A.Y 2014-15
A.C.I.T, Circle-3 -vs- M/s. Nezone Pipes & Structure
Guwahati, Room No. 714, PAN: AAHFN6854E
7th Fl., Aaykar Bhawan, DD Towwer, 5th Fl., Near Sohum
G.S Road, Guwahati- GS Road, Christian Basti,Guwahati
781005, Assam 781005, Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sunil Sharma,FCA, ld.AR
I.T.A No. 236/Gau/2018 A.Y 2010-11
I.T.A No. 237/Gau/2018 A.Y 2011-12
A.C.I.T, Circle-3 -vs- M/s. Assam Air Products P.Ltd
Guwahati, Room No. 714, PAN: AABCA 1967E
7th Fl., Aaykar Bhawan, 2nd Fl., Classic Building
G.S Road, Guwahati- Maniram Dewan Rd, Chandmari,
781005, Assam Guwahati-781003, Assam
(Appellant) (Respondent)
For the Appellant :
For the Respondent :
I.T.A No. 173/Gau/2018 A.Y 2014-15
A.C.I.T, Circle-3 -vs- M/s. Anupam Nirman P.Ltd
Guwahati, Room No. 714, PAN: AAICA4965B
7th Fl., Aaykar Bhawan, 1st Fl., Kabita Mansion
G.S Road, Guwahati- Rajgarh Link Rd, Chandmari,
781005, Assam Guwahati-781003, Assam
(Appellant) (Respondent)
21
22
T.E-ITAT,Guwahati
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR
I.T.A No. 370/Gau/2018 A.Y 2014-15
A.C.I.T, Circle-Dibrugarh -vs- M/s. Badri Rai & Co.,
Pushkara House, N.H 37 PAN: AACFB33347K
Natungaon,P.O Mohanghat Station Road, Duliajan
Dibrugarh-786008, Assam Dibrugarh-786602
(Appellant) (Respondent)
C.O No. 05/Gau/2019
[ ITA No. 370/Gau/2018 A.Y 2014-15]
M/s. Badri Rai & Co., -vs- A.C.I.T, Circle-Dibrugarh
PAN: AACFB33347K
Station Road, Duliajan
Dibrugarh-86602
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody, FCA, ld.AR
I.T.A Nos. 58, 59,61,62/Gau/2019 A.Ys 2007-08, '08-09, '11-12 & '1-13
A.C.I.T, Circle-Bongaigaon -vs- M/s.North East Gases P.Ltd
O/o JCIT, Barobazar, Bangaigaon PAN: AABCN1728Q
783380 , Assam, Dhaligaon, Dist: Chirag
. 783385 (Assam)
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 188/Gau/2019 A.Y 2014-15
D.C.I.T, Circle-Silchar -vs- Sri Picklu Paul
22
23
T.E-ITAT,Guwahati
Aaykar Bhawan, PWD Rd, PAN AVVPP6297L
Silchar-788 001 C/o Dulal Paul, Roy Nagar
Assam Karimganj-788710
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri D.K. Biswas, Advocate, ld.AR
I.T.A No. 192/Gau/2019 A.Y 2001-02
I.T.O, W-1(4), Guwahati -vs- Mridul Kr. Laskar
6th Fl., Aaykar Bhawan, GS Rd., PAN: ABOPL4646A
Guwahati-781005. Ellora Path,Bye Lane No.4,
Ajanta Path, Survey, Beltola,
Guwahati-781028
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 64/Gau/2019 A.Y 2015-16
A.C.I.T, Circle-3 -vs- M/s. Karongani Tea Co.Ltd
Guwahati, Room No. 714, PAN: AACCK8225G
7th Fl., Aaykar Bhawan, Jain Complex, GS Rd., Dsipur
G.S Road, Guwahati- Guwahati-781005
781005, Assam Assam
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 67/Gau/2018 A.Y 2014-15
D.C.I.T, Circle-Jorhat -vs- M/s. Assam Tea Industries,
O/o JCIT, Range-Jorhat PAN: AAKFA4866A
CA M.K Bardoloi Building Gattani Building, Rupahi Ali
Tarajan, Near Tarajan Jorhat-785001
Pool, Tarajan, Jorhat
23
24
T.E-ITAT,Guwahati
785001, Assam
(Appellant) (Respondent)
C.O No. 06/Gau/2019
[ ITA No. 67/Gau/2019 A.Y 2014-15]
M/s. Assam Tea Industries , -vs- D.C.I.T, Circle-Jorhat
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Sanjay Mody, FCA, ld.AR
I.T.A Nos. 26 & 27/Gau/2019 A.Ys 2013-14 & 2014-15
A.C.I.T, Circle-3, -vs- Jitendra Bengani
Guwahati, Room No. 714, M/s. Brahmaputra Hardware
7th Fl., Aaykar Bhawan, GS Rd., PAN: AKYPB8363P
Guwahati-781005 Betkuchi, Lokhra,Opp: DTO Office
Guwahati-781034
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 199/Gau/2019 A.Y 2015-16
D.C.I.T, Circle-4 -vs- M/s. KDC Bonded Warehouse,
5th Fl., Christianbasti, GS Rd., PAN: AAACK8230H
Guwahati-781005. Parmeshwar Building,
Chatribari Road, Guwahati-781008
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Amit Goenka, Advocate, ld.AR
I.T.A No. 207/Gau/2019 A.Y 2012-13
24
25
T.E-ITAT,Guwahati
A.C.I.T, Circle-3, -vs- Binanda Ch. Das
Guwahati, Room No. 714, PAN: ACCPD4117H
7th Fl., Aaykar Bhawan, GS Rd., H. No. 39 Gajendra Bhawan, P.B Rd
Guwahati-781005 Rehabari, Guwahati-781008
(Appellant) (Respondent)
I.T.A No. 209/Gau/2019 A.Y 2012-13
A.C.I.T, Circle-3, -vs- Mrs. Mridula Das
Guwahati, Room No. 714, PAN: ANUPD3561E
7th Fl., Aaykar Bhawan, GS Rd.,
Guwahati-781005
(Appellant) (Respondent)
C.O Nos. 09 & 11/Gau/2019
[ ITA Nos. 207 & 209/Gau/2019 A.Y 2012-13]
Binanda Ch. Das -vs- A.C.I.T, Circle-3, Guwahatai
(Appellant) (Respondent)
Mrs. Mridula Das, Guwahati -vs A.C.I.T, Circle-3,Guwahati
PAN: ANUPD3561E 7th Fl., Aaykar Bhawan, GS Rd.,
Block II, Unit-5/D Protech Guwahati-781005
Heritage,
Mother Teresa Rd, Hatigarh
Guwahati-781024
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri Uttam Borthakur, Advocate, ld.AR
I.T.A No. 259/Gau/2019 A.Y 2014-15
I.T.O W-3(3) Guwahati -vs- Ruplekha Deora
PAN: AEDPK7868K
(Appellant) (Respondent)
25
26
T.E-ITAT,Guwahati
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
I.T.A No. 265/Gau/2019 A.Y 2012-13
ACIT-Cir-3 Guwahati -vs- M/s. Shyam Sunder Mukesh Kr.
PAN: AAQFS0784H
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : Shri J.P. Gupta, FCA, ld.AR
I.T.A No. 263/Gau/2019 A.Y 2010-11
I.T.O W-4(2) Guwahati -vs- M/s. Jagadishwar Pharmaceutical
Works Ltd. PAN: AABCJ3731H
(Appellant) (Respondent)
For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR
For the Respondent : None
Date of Hearing : 23.08.2019
Date of Pronouncement : 23.08.2019
ORDER
PER BENCH
1. These appeals by the Revenue arise out of the order of the Learned Commissioner of Income Tax(Appeals), against the orders passed by the Assessing Officer, [ in short the ld AO] of the Income Tax Act, 1961 (in short "the Act").
2. Recently the CBDT has issued Circular No. 17/2019 dated 08.08.2019, whereby the monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court have been increased as measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows:
(1). Before Appellate Tribunal, Rs. 50,00,000/-26 27
T.E-ITAT,Guwahati (2). Before High Court, Rs.1,00,00,000/-
(3). Before Supreme Court, Rs. 2,00,00,000/-
3. In these present appeals of Revenue, the disputed addition is below of Rs. 50,00,000/-That is, the tax effect in these appeals by the revenue is less than Rs.50,00,000/-. 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. The appeals under consideration have certainly been filed contrary to the Circular issued by the CBDT, No. 17/2019 dated 08.08.2019.
4. In the event, the Revenue finds at a later point of time that the tax effect in these appeals is more than Rs.50 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.
5. In view of the above, we hold that the appeal filed by the Department, against the impugned orders of the Ld. CIT(A), is contrary to the policy decision of the Department and as such the appeals filed by the Department are dismissed in limine.
6. In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed.
Order pronounced in the Court on 23..08.2018 Sd/- Sd/-
[S.S. Godara] [Arjun Lal Saini ]
Judicial Member Accountant Member
Dated:23.08.2018
27
28
T.E-ITAT,Guwahati
*PP/SPS
Copy of the order forwarded to :
1) Appellant/Revenue
2) Respondent/Assessee
3) CIT(A)
4) CIT,
5) DR,ITAT, Guwahati
True copy/ Order/
Asstt. Registrar/ Sr.PS
Head of Office
ITAT, Kolkata/Guwahati
28