Income Tax Appellate Tribunal - Gauhati
Namita Sarkar, Guwahati vs Income Tax Officer, Ward-3(5), ... on 10 October, 2019
आयकर अपील य अधीकरण, खंङपीठ गुवाहाट IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH "SMC" GUWAHATI Before Shri S.S, Godara, Judicial Member ITA No.17 & 18/Gau/2019 Assessment Year:2013-14 Reema Chorariya O.P. Bhansali And Co/o.
New Shree Vishnu Bazar, A.T. Road, Annex, Nr. Rly Gate-4, Guwahati-781001 [PAN No.AHPPC 2834 E] Income Tax Officer, Ward-4(3), 5 t h Floor, Naven Kumar Choraria बनाम / Aaykar Bhawan, G.S. O.P.Bhansali And Co. New V/s . Road, Guwahati-
Shree Vishnu Bazar, A.T. 781005
Road, Anne, Nr. RLy. Gate-
4, Guwahati-781001
[PAN No.ALBPC 8712 B]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.19/Gau/2019
Assessment Year:2014-15
Eastern Tea Brokers Pvt. बनाम / DCIT, Circle-3,
Ltd., 191, Voltas Building, V/s . Aayakar Bhawan,
M.R. D. Road, Chandmari, G.S. Road, Christian
Guwahati-781003 Basati, Guwahati Pin-
[PAN No.AAACE 4681 J] 781005
अपीलाथ /Appellant .. यथ /Respondent
ITA No.38 & 39/Gau/2019
Assessment Years:2009-10 &
2010-11
A.Ys2009-10 to 2015-16 Page 2
Golaghati Welfare Society, बनाम / Income Tax Officer,
Golaghati, Bishalgarh, V/s . Ward-2(4), Exemption,
Tripura-799102 Shillong
[PAN No. AABTG 4686 R]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.96/Gau/2019
Assessment Year:2015-16
Rekha Goenka बनाम / DCIT, Circle-4
C/o M/s Goenka V/s . Aaykar Bhawan, 502,
Readymades, S.S. Road, Fifth Floor, Christian
Fancy Bazar, Guwahati- Basti, G.S. Road,
781001 Guwathi-781005
[PAN No.ACKPG 5739 N]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.179/Gau/2019
Assessment Year:2011-12
M/s C-Nine Food Products बनाम / Income Tax Officer
Pvt. Ltd., B-7, H.M. V/s . Ward-4(1), Room No.
Market, T.RP. Road, Fancy 501, 5 t h Floor, Aaykar
Bazar, Guwahati-781001 Bhawan, Christiana
[PAN No.AACCC 5868 R] Basti, G.S. Road,
Guwahati-781005
अपीलाथ /Appellant .. यथ /Respondent
ITA No.182/Gau/2019
Assessment Year:2014-15
Abhijit Auto Agency India बनाम / DCIT, Circle-3
Pvt. Ltd., 1 s t Floor, ABC V/s . Aayakar Bhawan,
House, T.R Phookan Road, G.S. Road, Guwahati-
Fancy Bazar, Guwahati- 781005
781001
A.Ys2009-10 to 2015-16 Page 3
[PAN No.AAHCA 7584 K]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.185/Gau/2019
Assessment Year:2014-15
M/s Pradip Kumar Jain & बनाम / Income Tax Officer
Sons (HUF), C/o Arihant V/s . Ward-1, Dimapur,
Marketing G.S,. Road, Purana Bazar, New
Dimapur, Nagland-797112 Colony, Dimapur,
[PAN No.AAGHP 7207 N] Nagaland-797112
अपीलाथ /Appellant .. यथ /Respondent
ITA No.253/Gau/2019
Assessment Year:2016-17
Dungarmal & Sons बनाम / ACIT, Circle-1,
C/o H.M. Varma &Co. V/s . Pushkara House, N.H.
Khaliamari Road, 37, Natun Gaon, P.O.
Dibrugarh-786001, Assam- Mohanghat,
786001 Dibrugarh-786008
[PAN No.AAGFD 2926 E]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.255/Gau/2019
Assessment Year:2015-16
Namita Sarkar बनाम / Income Tax Officer
C/o Ruma Engineering V/s . Ward-3(5), Aayakar
Adagoodam, Udalbakra Bhawan, Christan
Lokhra Road, Guwahati- Basti, G.S. Road,
781034 Guwahati-781005
[PAN No.AOKPS 6893 K]
अपीलाथ /Appellant .. यथ /Respondent
A.Ys2009-10 to 2015-16 Page 4
ITA No.210/Gau/2018
Assessment Year:2010-11
Muruli Chandra Deka बनाम / Income Tax Officer,
C/o Bhupen Deka, Nr. V/s . Ward-1,
Graphics Studio, Opp. Tinsukia-786125
Assam Gramin Vikash
Bank, A.K. Deb Road,
Gorchuck, Gauwahati-
781035
[PAN No.AJEPD 5507 C]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.181/Gau/2019
Assessment Year:2011-12
Giridhari Lal Agarwala बनाम / DCIT, (CPC),
C/o Banwarilal Agarwala, V/s . Bangalore, Post Box
Mankachar Bazar Area, No.2 Electronic City
P.O. Mankachar, Dist. Post
Dhubri, Assam-783131 Office,Bangalore-
[PAN No.ADTPA 5402 F] 560500
अपीलाथ /Appellant .. यथ /Respondent
ITA No.91/Gau/2019
Assessment Year:2014-15
Santanu Chakraborty, बनाम / Income Tax Officer,
O/O Chief Engineer, V/s . Ward-Itanagar, Camp
Eastern Zone, PWD, Office North
Arunachal Pradesh-791111 Lakhimpur, Borah
[PAN No.AEQPC 5760 B] Complex, DK Road,
North Lakhimpur,
Assam-787001
अपीलाथ /Appellant .. यथ /Respondent
सन
ु वाई क तार ख/Date of Hearing 11-07-2019
A.Ys2009-10 to 2015-16 Page 5
आवेदक क ओर से/By Assessee None
राज!व क ओर से/By Revenue Shri A.K. Bhardwaj, Addl. CIT-DR
ITA No.35/Gau/2019
Assessment Year:2016-17
Kavita Chokhani बनाम / DCIT, Circle-3
C/o Rahul Raj Jain & Co. H. V/s . Aayakar Bhawan,
No.15, 1 s t Floor, Bye Lanae- Christian Basti G.S.
2, Shaktigarh Path, Road, Guwahari-
Bhangagarh, G.S. Road, 781005
Guwahati-781005
[PAN No. ADZPC 4882 A]
अपीलाथ /Appellant .. यथ /Respondent
ITA No.140 & 141/Gau/2019
Assessment Years:2010-11 &
2015-16
Rashmi Tie Up Pvt. Ltd., बनाम / ACIT (OSD), Ward-
C/o Rahul Raj Jain & Co. V/s . 4(1), P-7, Chowringhee
H. No. 15, 1 s t Floor, Bye Square, 8 t h Floor,
Lane-2, Shaktigarh Path, Kolkata-69
Bhangagarh, G.S. Road,
Guwahati-781005
[PAN No. AABCR 6269 C]
अपीलाथ /Appellant .. यथ /Respondent
सन
ु वाई क तार ख/Date of Hearing 11-07-2019
आवेदक क ओर से/By Assessee Shri Rahul Raj Jain, FCA
राज!व क ओर से/By Revenue Shri A.K. Bhardwaj, Addl. CIT-DR
ITA No.102/Gau/2019
Assessment Year:2012-13
Lakshmi Devi Prajapat बनाम / DCIT, Circle-2,
A.Ys2009-10 to 2015-16 Page 6
Dosi Bhawan, Flat No.4A, V/s . Aaykar Bhawan, G.S.
G.S. Road, Paltan bazaar, Road, Christian
Guwahati-781008 Basti, Guwahati-
[PAN No.AEFPP 0592 K] 781005
अपीलाथ /Appellant .. यथ /Respondent
सन
ु वाई क तार ख/Date of Hearing 11-07-2019
अपीलाथ क ओर से/By Appellant Shri Anil Kr. Agarwala, FCA
यथ क ओर से/By Respondent Shri A.K. Bhardwaj, Addl. CIT-DR
ITA No.113/Gau/2019
Assessment Year:2011-12
Don Bosco Technical बनाम / Commissioner of Income
School, Gota Nagar, V/s . Tax, Circle-2,
Maligaon, Guwahati- Aaykar Bhawan, G.S.
781011 Road, Christian Basti,
[PAN No.AAATF 1132 E] Guwahati-781005
अपीलाथ /Appellant .. यथ /Respondent
सन
ु वाई क तार ख/Date of Hearing 11-07-2019
अपीलाथ क ओर से/By Appellant Shri B.K.Bhattacherjee, FCA
यथ क ओर से/By Respondent Shri A.K. Bhardwaj, Addl. CIT-DR
ITA No.187/Gau/2019
Assessment Year:2012-13
M/s Purvanchal बनाम / DCIT, Circle-3,
Communication Pvt. Ltd., V/s . Aaykar Bhawan,
4 t h Floor, Bordoichilla Christian Basti, G.S.
Bhawan (K) G.S. Road, Road, Guwahati-
Bhangagarh, Guwahati- 781005
781005
[PAN No.AADCP 9185 B]
अपीलाथ /Appellant .. यथ /Respondent
सन
ु वाई क तार ख/Date of Hearing 11-07-2019
A.Ys2009-10 to 2015-16 Page 7
अपीलाथ क ओर से/By Appellant Shri Kishor Jain, CA
यथ क ओर से/By Respondent Shri A.K. Bhardwaj, Addl. CIT-DR
ITA No.292/Gau/2019
Assessment Year:2011-12
Shri Medi Ram Dodum, बनाम / Income Tax Officer
S/o Arung Dodum, H. No. V/s . Ward-1, Aayakar
26, D Sector, Papum Pare, Bhawan, Bordoloi
Itanagar, Arunachal Nagar, Tinsukia,
Pradesh-791111 Asam-786125
[PAN No.APRPD 4130 Q]
अपीलाथ /Appellant .. यथ /Respondent
अपीलाथ क ओर से/By Appellant Shri S.P. Bhati,
यथ क ओर से/By Respondent Shri A.K. Bhardwaj, Addl. CIT-DR
सन
ु वाई क तार ख/Date of Hearing 11-07-2019
घोषणा क तार ख/Date of Pronouncement 10-10-2019
आदे श /O R D E R
These nineteen assessees' have filed their instant appeal(s) in the above stated specified assessment year(s) 2009-10 to 15-16 against the Commissioner of Income- tax (Appeals) respective order(s) involving proceedings u/s. 143(3) 143(3), r.w.s. 147, 153A r.w.s. 143(3) and Sec. 154 r.w.s. 143(3) as the case may be of the Income Tax Act, 1961; in short 'the Act'.
2. I notice at the outset that in ITA No.182/Gau/2019 suffers from a delay of seventy days in filing. The assessee has filed a condonaton petition stating reasons thereof to circumstances beyond control. The Revenue fails to dispute all these solemn averments. I therefore condone the impugned delay of seventy days as neither intentional nor deliberate. The same stands condoned. The main case is now taken up for adjudication on merits.
I have heard the learned departmental representative and gone through the assessees' grievance(s) raised in their respective cases.
A.Ys2009-10 to 2015-16 Page 8
3. It transpires during the course of hearing that the CIT(A)'s order(s) under challenge in all these cases have been passed ex parte whilst affirming the Assessing Officer's action(s) making various disallowance(s) / addition(s). Learned departmental representative fails to dispute that the CIT(A)'s orders under challenge nowhere deal with merits of the issue(s) requiring framing of points of determination followed by a detailed adjudication as contemplated u/s.250(6) of the Act. I therefore deem it appropriate that larger interest of justice would be served in case all the issues raised herein at assessees' behest are restored back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. I order accordingly. Consequential lower appellate proceedings to follow as per law.
4. These assessees' appeal(s) are allowed for statistical purposes in foregoing terms. A copy of this common order be placed in the respective case file(s).
Order pronounced in accordance with Rule 34(3) of the ITAT Rules by putting on Notice Board 10 /10/2019 Sd/-
(S.S. Godara) Judicial Member Guwahati *Dkp/Sr.PS %दनांकः- 10 /10/2019 आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. आवेदक /Assessee-Reema Chorariya/Naveen Kr. Choraria O.P. Bhansali And Co. New Shree Vishnu Bazar, A.T. Road, Annex, Nr. Rly.
Gate No.4 Guwahati-781001/ Eastern Tea Brokers Pvt. Ltd., 191, Voltas Building, M.R.D Road, Chandmari, Guwahati- 781003/ Golaghati Welfare Society, Bishalgarh, Tripura- 799102 / Smt. Rekha Goenka, C/o M/s Goenka Readymade, S.S. Road, Fancy Bazar, Guwahati-781001 / M/s C-Nine Food Products Pvt. Ltd., B-7, H.M. Market, T.R.P Road, Fancy Bazar, Guwahati-781001 / Abhijit Auto Agency India Pvt. Ltd.,1st Floor, ABC House T.R. Phookan Road, Fancy Bazar, Guwahati-781001 / M/s Pradip Kumar Jain & Sons (HUF), C/o Arihant Marketing G.S. Road, Dimapur, Nagaland-797112 / Dungarmal & Sons C/o H.M. Varma & Co. Khaliamari, Road, Dibrugarh-786001, Assam / Namita Sarkar C/o Ruma Engineering Adagoodam, Udalbakra Lokhra Road, Guwahati-781034 / Muruli Chandra Deka, C/o Bhupen Deka, Nr. Graphics Studio, Opp. Assam Gramin Vikash Bank, A.K. Deb Road, Gorchuck, Gauhati-781035/ Giridhari Lal Agarwala C/o Banwarilal Agarwala, Mankachar Bazar Area, P.O. A.Ys2009-10 to 2015-16 Page 9 Mankachar, Dist. Dhubri, Assam-783131 / Kavita Chokhani / Rashmi Tie Up Pvt. Ltd. C/o Rahul Raj Jai & Co. H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road Guwahti-781005 / Lakshmi Devi Prajapat, Dosi Bhawan, Flat No.4A, G.S. Road, Paltan Bazar, Guwahati-781008 / Don Bosco Technical School Gota Nagar, Maligaon Guwahati-781011 / M/s Purvanchal Communication Pvt. Ltd., 4th Floor, Bordoichilla Bhawan (K) G.S. Road, Bhangagarh Guwahati-781005 / Shri Medi Ram Dodum, S/o Arung Dodum, H. No.26, D Sector, Papum Pare, Itanagar, Arunachal Pradesh-791111 / Santanu Chakraborty O/O Chief Engineer, Eastern Zone, PWD Arunachal Pradesh, 781111
2. राज!व /Revenue-Income Tax Officer, Ward-4(3), 5th Floor, Aaykar Bhawan, G. S. Road, Guwahati-781005/ DCIT, Cir-3, Aayakar Bhawan, G.S. road, Christian Basti, Guwahati-781005 / ITO Ward-2(4) Exemption, M.G. Road, Aayakar Bhawan Shillong-793001/ DCIT, Circle-4, Aaykar Bhawan, 502 Fifth Floor, Christian Basti, G.S. Road, Guwahati-781005 / ITO Ward-4(1), R.No. 501, 5th Floor, Aaykar Bhawan, / Christian Basti, G.S. Road, Guwahati-781005 / DCIT,Circle-3, Aaykar Bhawan, G.S Road, Guwahati-781005 / ITO Ward-1, Purana Bazar, New Colony, Dimapur, Nagaland-797112 / ACIT, Cir-1, Pushkara House, N.H 37, Natun Gaon, P.O. Mohanghat, Dibrugarh-786008 / ITO Ward-3(5), Aayakar Bhawan, Christanbasti, G.S. Road Guwahati-781005 / ITO, Ward-1, Tinsukia-786125 / DCIT, (CPC), P.ost Box No.2 Electronic City Post Office Bangalore-560500 / DCIT, Circle-3 Aayakar Bhawan, Christian Basati G.S. Road Guwahati-781005 / ACIT(OSD), Ward-4(1), P-7, Chowrighee Square, 8th Floor Kolkata-700 069 / DCIT, Cir-2, / DCIT, Circle-3, Aaykar Bhawan, G.S. Road, Christian Basti Guwahati-781005 / ITO Ward-1, Tinsukia, Aayakar Bhawan, Bordoloi Nagar Tinsukia, Asam-786125 / ITO, Wd-Itanagaraa, Camp Office North Lakhimpur, Borah Complex, DK Rd, North Lakhimpur
3. संबं(धत आयकर आयु)त गवृ ाहाठ. / Concerned CIT
4. आयकर आयु)त- अपील / CIT (A)
5. /वभागीय 1त1न(ध, आयकर अपील य अ(धकरण गवृ ाहाठ. / DR, ITAT, Guwahati
6. गाड3 फाइल / Guard file.
By order/आदे श से,
/True Copy/
Sr. Private Secretary (on Tour)
आयकर अपील य अ(धकरण, गव ू ाहाठ ।