Abhijit Auto Agency India Private Limited, Guwahati V. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 182/GTY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8522 (ITAT-GUWAHATI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K BHARDWAJ
• Section: 143(3); 153A; 154

Judgement Text

, 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 ] NAVEN KUMAR CHORARIA O.P.BHANSALI AND CO. NEW SHREE VISHNU BAZAR, A.T. ROAD, ANNE, NR. RLY. GATE- 4, GUWAHATI-781001 [ PAN NO.ALBPC 8712 B ] / V/S . INCOME TAX OFFICER, WARD-4(3), 5 TH FLOOR, AAYKAR BHAWAN, G.S. ROAD, GUWAHATI- 781005 /APPELLANT .. /RESPONDENT ITA NO.19/GAU/2019 ASSESSMENT YEAR:2014-15 EASTERN TEA BROKERS PVT. LTD., 191, VOLTAS BUILDING, M.R. D. ROAD, CHANDMARI, GUWAHATI-781003 [ PAN NO.AAACE 4681 J ] / V/S . DCIT, CIRCLE-3, AAYAKAR BHAWAN, G.S. ROAD, CHRISTIAN BASATI, GUWAHATI PIN- 781005 /APPELLANT .. /RESPONDENT ITA NO.38 & 39/GAU/2019 ASSESSMENT YEARS:2009-10 & 2010-11 A.YS2009-10 TO 2015-16 PAGE 2 GOLAGHATI WELFARE SOCIETY, GOLAGHATI, BISHALGARH, TRIPURA-799102 [ PAN NO. AABTG 4686 R ] / V/S . INCOME TAX OFFICER, WARD-2(4), EXEMPTION, SHILLONG /APPELLANT .. /RESPONDENT ITA NO.96/GAU/2019 ASSESSMENT YEAR:2015-16 REKHA GOENKA C/O M/S GOENKA READYMADES, S.S. ROAD, FANCY BAZAR, GUWAHATI- 781001 [ PAN NO.ACKPG 5739 N ] / V/S . DCIT, CIRCLE-4 AAYKAR BHAWAN, 502, FIFTH FLOOR, CHRISTIAN BASTI, G.S. ROAD, GUWATHI-781005 /APPELLANT .. /RESPONDENT ITA NO.179/GAU/2019 ASSESSMENT YEAR:2011-12 M/S C-NINE FOOD PRODUCTS PVT. LTD., B-7, H.M. MARKET, T.RP. ROAD, FANCY BAZAR, GUWAHATI-781001 [ PAN NO.AACCC 5868 R ] / V/S . INCOME TAX OFFICER WARD-4(1), ROOM NO. 501, 5 TH FLOOR, AAYKAR BHAWAN, CHRISTIANA BASTI, G.S. ROAD, GUWAHATI-781005 /APPELLANT .. /RESPONDENT ITA NO.182/GAU/2019 ASSESSMENT YEAR:2014-15 ABHIJIT AUTO AGENCY INDIA PVT. LTD., 1 ST FLOOR, ABC HOUSE, T.R PHOOKAN ROAD, FANCY BAZAR, GUWAHATI- 781001 / V/S . DCIT, CIRCLE-3 AAYAKAR BHAWAN, G.S. ROAD, GUWAHATI- 781005 A.YS2009-10 TO 2015-16 PAGE 3 [ PAN NO.AAHCA 7584 K ] /APPELLANT .. /RESPONDENT ITA NO.185/GAU/2019 ASSESSMENT YEAR:2014-15 M/S PRADIP KUMAR JAIN & SONS (HUF), C/O ARIHANT MARKETING G.S,. ROAD, DIMAPUR, NAGLAND-797112 [ PAN NO.AAGHP 7207 N ] / V/S . INCOME TAX OFFICER WARD-1, DIMAPUR, PURANA BAZAR, NEW COLONY, DIMAPUR, NAGALAND-797112 /APPELLANT .. /RESPONDENT ITA NO.253/GAU/2019 ASSESSMENT YEAR:2016-17 DUNGARMAL & SONS C/O H.M. VARMA &CO. KHALIAMARI ROAD, DIBRUGARH-786001, ASSAM- 786001 [ PAN NO.AAGFD 2926 E ] / V/S . ACIT, CIRCLE-1, PUSHKARA HOUSE, N.H. 37, NATUN GAON, P.O. MOHANGHAT, DIBRUGARH-786008 /APPELLANT .. /RESPONDENT ITA NO.255/GAU/2019 ASSESSMENT YEAR:2015-16 NAMITA SARKAR C/O RUMA ENGINEERING ADAGOODAM, UDALBAKRA LOKHRA ROAD, GUWAHATI- 781034 [ PAN NO.AOKPS 6893 K ] / V/S . INCOME TAX OFFICER WARD-3(5), AAYAKAR BHAWAN, CHRISTAN BASTI, G.S. ROAD, GUWAHATI-781005 /APPELLANT .. /RESPONDENT A.YS2009-10 TO 2015-16 PAGE 4 ITA NO.210/GAU/2018 ASSESSMENT YEAR:2010-11 MURULI CHANDRA DEKA C/O BHUPEN DEKA, NR. GRAPHICS STUDIO, OPP. ASSAM GRAMIN VIKASH BANK, A.K. DEB ROAD, GORCHUCK, GAUWAHATI- 781035 [ PAN NO.AJEPD 5507 C ] / V/S . INCOME TAX OFFICER, WARD-1, TINSUKIA-786125 /APPELLANT .. /RESPONDENT ITA NO.181/GAU/2019 ASSESSMENT YEAR:2011-12 GIRIDHARI LAL AGARWALA C/O BANWARILAL AGARWALA, MANKACHAR BAZAR AREA, P.O. MANKACHAR, DIST. DHUBRI, ASSAM-783131 [ PAN NO.ADTPA 5402 F ] / V/S . DCIT, (CPC), BANGALORE, POST BOX NO.2 ELECTRONIC CITY POST OFFICE,BANGALORE- 560500 /APPELLANT .. /RESPONDENT ITA NO.91/GAU/2019 ASSESSMENT YEAR:2014-15 SANTANU CHAKRABORTY, O/O CHIEF ENGINEER, EASTERN ZONE, PWD, ARUNACHAL PRADESH-791111 [ PAN NO.AEQPC 5760 B ] / V/S . INCOME TAX OFFICER, WARD-ITANAGAR, CAMP OFFICE NORTH LAKHIMPUR, BORAH COMPLEX, DK ROAD, NORTH LAKHIMPUR, ASSAM-787001 /APPELLANT .. /RESPONDENT /DATE OF HEARING 11-07-2019 A.YS2009-10 TO 2015-16 PAGE 5 /BY ASSESSEE NONE ! /BY REVENUE SHRI A.K. BHARDWAJ, ADDL. CIT-DR ITA NO.35/GAU/2019 ASSESSMENT YEAR:2016-17 KAVITA CHOKHANI C/O RAHUL RAJ JAIN & CO. H. NO.15, 1 ST FLOOR, BYE LANAE- 2, SHAKTIGARH PATH, BHANGAGARH, G.S. ROAD, GUWAHATI-781005 [ PAN NO. ADZPC 4882 A ] / V/S . DCIT, CIRCLE-3 AAYAKAR BHAWAN, CHRISTIAN BASTI G.S. ROAD, GUWAHARI- 781005 /APPELLANT .. /RESPONDENT ITA NO.140 & 141/GAU/2019 ASSESSMENT YEARS:2010-11 & 2015-16 RASHMI TIE UP PVT. LTD., C/O RAHUL RAJ JAIN & CO. H. NO. 15, 1 ST FLOOR, BYE LANE-2, SHAKTIGARH PATH, BHANGAGARH, G.S. ROAD, GUWAHATI-781005 [ PAN NO. AABCR 6269 C ] / V/S . ACIT (OSD), WARD- 4(1), P-7, CHOWRINGHEE SQUARE, 8 TH FLOOR, KOLKATA-69 /APPELLANT .. /RESPONDENT /DATE OF HEARING 11-07-2019 /BY ASSESSEE SHRI RAHUL RAJ JAIN, FCA ! /BY REVENUE SHRI A.K. BHARDWAJ, ADDL. CIT-DR ITA NO.102/GAU/2019 ASSESSMENT YEAR:2012-13 LAKSHMI DEVI PRAJAPAT / DCIT, CIRCLE-2, A.YS2009-10 TO 2015-16 PAGE 6 DOSI BHAWAN, FLAT NO.4A, G.S. ROAD, PALTAN BAZAAR, GUWAHATI-781008 [ PAN NO.AEFPP 0592 K ] V/S . AAYKAR BHAWAN, G.S. ROAD, CHRISTIAN BASTI, GUWAHATI- 781005 /APPELLANT .. /RESPONDENT /DATE OF HEARING 11-07-2019 /BY APPELLANT SHRI ANIL KR. AGARWALA, FCA /BY RESPONDENT SHRI A.K. BHARDWAJ, ADDL. CIT-DR ITA NO.113/GAU/2019 ASSESSMENT YEAR:2011-12 DON BOSCO TECHNICAL SCHOOL, GOTA NAGAR, MALIGAON, GUWAHATI- 781011 [ PAN NO.AAATF 1132 E ] / V/S . COMMISSIONER OF INCOME TAX, CIRCLE-2, AAYKAR BHAWAN, G.S. ROAD, CHRISTIAN BASTI, GUWAHATI-781005 /APPELLANT .. /RESPONDENT /DATE OF HEARING 11-07-2019 /BY APPELLANT SHRI B.K.BHATTACHERJEE, FCA /BY RESPONDENT SHRI A.K. BHARDWAJ, ADDL. CIT-DR ITA NO.187/GAU/2019 ASSESSMENT YEAR:2012-13 M/S PURVANCHAL COMMUNICATION PVT. LTD., 4 TH FLOOR, BORDOICHILLA BHAWAN (K) G.S. ROAD, BHANGAGARH, GUWAHATI- 781005 [ PAN NO.AADCP 9185 B ] / V/S . DCIT, CIRCLE-3, AAYKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005 /APPELLANT .. /RESPONDENT /DATE OF HEARING 11-07-2019 A.YS2009-10 TO 2015-16 PAGE 7 /BY APPELLANT SHRI KISHOR JAIN, CA /BY RESPONDENT SHRI A.K. BHARDWAJ, ADDL. CIT-DR ITA NO.292/GAU/2019 ASSESSMENT YEAR:2011-12 SHRI MEDI RAM DODUM, S/O ARUNG DODUM, H. NO. 26, D SECTOR, PAPUM PARE, ITANAGAR, ARUNACHAL PRADESH-791111 [ PAN NO.APRPD 4130 Q ] / V/S . INCOME TAX OFFICER WARD-1, AAYAKAR BHAWAN, BORDOLOI NAGAR, TINSUKIA, ASAM-786125 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S.P. BHATI, /BY RESPONDENT SHRI A.K. BHARDWAJ, ADDL. CIT-DR /DATE OF HEARING 11-07-2019 /DATE OF PRONOUNCEMENT 10-10-2019 /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 AGAIN ST THE COMMISSIONER OF INCOME- TAX (APPEALS) RESPECTIVE ORDER(S) INVOLVING PROCEED INGS 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 TH E 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/20 19 SUFFERS FROM A DELAY OF SEVENTY DAYS IN FILING. THE ASSESSEE HAS FILED A CO NDONATON PETITION STATING REASONS THEREOF TO CIRCUMSTANCES BEYOND CONTROL. THE REVENU E FAILS TO DISPUTE ALL THESE SOLEMN AVERMENTS. I THEREFORE CONDONE THE IMPUGNED DELAY O F SEVENTY DAYS AS NEITHER INTENTIONAL NOR DELIBERATE. THE SAME STANDS CONDONE D. THE MAIN CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. I HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIV E 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 PA RTE WHILST AFFIRMING THE ASSESSING OFFICERS 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 PO INTS 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 B E SERVED IN CASE ALL THE ISSUES RAISED HEREIN AT ASSESSEES BEHEST ARE RESTORED BACK TO TH E CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEA RING. I ORDER ACCORDINGLY. CONSEQUENTIAL LOWER APPELLATE PROCEEDINGS TO FOLLOW AS PER LAW. 4. THESE ASSESSEES APPEAL(S) ARE ALLOWED FOR STATI STICAL PURPOSES IN FOREGOING TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPEC TIVE CASE FILE(S). ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(3) OF T HE ITAT RULES BY PUTTING ON NOTICE BOARD 10 /10/2019 SD/- (S.S. GODARA) JUDICIAL M EMBER GUWAHATI *DKP/SR.PS % - 10 /10/2019 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-REEMA CHORARIYA/NAVEEN KR. CHORARIA O.P. BHANSALI AND CO. NEW SHREE VISHNU BAZAR, A.T. ROAD, ANNEX, NR. RLY. GATE NO.4 GUW AHATI-781001/ EASTERN TEA BROKERS PVT. LTD., 191, VOLTAS BUILDING, M.R.D ROAD, CHANDMARI, GUWAHATI- 781003/ GOLAGH ATI WELFARE SOCIETY, BISHALGARH, TRIPURA- 799102 / SMT. REKHA GOENKA, C/O M/S GOENKA READYMADE, S.S. ROAD, FAN CY BAZAR, GUWAHATI-781001 / M/S C-NINE FOOD PRODUCTS PVT. LTD., B-7, H.M. MARKET, T.R.P ROAD, FANCY BAZAR, GUWAHAT I-781001 / ABHIJIT AUTO AGENCY INDIA PVT. LTD.,1 ST FLOOR, ABC HOUSE T.R. PHOOKAN ROAD, FANCY BAZAR, GUWAHATI-78100 1 / M/S PRADIP KUMAR JAIN & SONS (HUF), C/O ARIHANT MARKET ING G.S. ROAD, DIMAPUR, NAGALAND-797112 / DUNGARMAL & SO NS C/O H.M. VARMA & CO. KHALIAMARI, ROAD, DIBRUGARH-7860 01, ASSAM / NAMITA SARKAR C/O RUMA ENGINEERING ADA GOODAM, UDALBAKRA LOKHRA ROAD, GUWAHATI-781034 / MURULI CHANDRA DEKA, C/O BHUPEN DEKA, NR. GRAPHICS ST UDIO, OPP. ASSAM GRAMIN VIKASH BANK, A.K. DEB ROAD, GORCH UCK, 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 P VT. LTD. C/O RAHUL RAJ JAI & CO. H.NO.15, 1 ST 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 CO MMUNICATION PVT. LTD., 4 TH FLOOR, BORDOICHILLA BHAWAN (K) G.S. R OAD, BHANGAGARH GUWAHATI-781005 / SHRI MEDI RAM DOD UM, S/O ARUNG DODUM, H. NO.26, D SECTOR, PAPUM PARE, ITANAGAR, ARUNACHAL PRADESH-791 111 / SANTANU CHAKRABORTY O/O CHIEF ENGINEER, EASTERN ZON E, PWD ARUNACHAL PRADESH, 781111 2. ! /REVENUE-INCOME TAX OFFICER, WARD-4(3), 5 TH FLOOR, AAYKAR BHAWAN, G. S. ROAD, GUWAHA TI-781005/ DCIT, CIR-3, AAYAKAR BHAWAN, G.S. ROAD, CHRI STIAN 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. ROA D, GUWAHATI-781005 / ITO WARD-4(1), R.NO. 501, 5 TH 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, DIMA PUR, NAGALAND-797112 / ACIT, CIR-1, PUSHKARA HOUSE, N.H 37, NATUN GAON, P.O. MOHANGHAT, DIBRUGARH-78600 8 / ITO WARD-3(5), AAYAKAR BHAWAN, CHRISTANBASTI, G .S. ROAD GUWAHATI-781005 / ITO, WARD-1, TINSUKIA-786125 / DCIT, (CPC), P.OST BOX NO.2 ELECT RONIC CITY POST OFFIC E BANGALORE-560500 / DCIT, CIRCLE-3 AAYAKAR BHAWAN, CHRISTI AN BASATI G.S. ROAD GUWAHATI-781005 / ACIT(OSD), WARD-4(1), P-7, CHOWRIGHEE SQUARE, 8 TH FLOOR KOLKATA-700 069 / DCIT, CIR-2, / DCIT, CIRCLE-3, AAYKAR BHAWAN, G.S. RO AD, CHRISTIAN BASTI GUWAHATI-781005 / ITO WARD-1, TINSUKIA, AAYAKAR BHAWAN, BORDOLOI NAGA R TINSUKIA, ASAM-7 86125 / ITO, WD-ITANAGARAA, CAMP OFFICE NORTH LAKHIMPUR , BORAH COMPLEX, DK RD, NORTH LAKHIMPUR 3. ( ) . / CONCERNED CIT 4. ) - / CIT (A) 5. / 11( , ( . / DR, ITAT, GUWAHATI 6. 3 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY (ON TOUR) (,