Agrim Infraproject Private Limited, Guwahati V. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 223/GTY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9851 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 19-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 223/GAU/2019 (A.Y. 2016-2017) M/s. Agrim Infraproject Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI’ BENCH, KOLKATA [VIRTUAL COURT HEARING AT KOLKATA] Before Shri Ra jpal Yadav, Vice-President (KZ) & Dr. Ma nish Borad, Accountant Member I.T .A. No. 223/GAU /2019 Asses sment Year: 2016- 2017 Agrim Infraproject Pvt. Limited,................................................Appellant C/o. Rahul Raj Jain & Co., H. No. 15, 1 st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005 [PAN: AAHCA2413P] -Vs.- Deputy Commissioner of Income Tax,.......................................Respondent Circle-3, Guwahati, Aayakar Bhawan, 6 th Floor, Christian Basti, G.S. Road, Assam-781005 Appeara nces by: S h r i R a h u l J a i n , F C A a n d S h r i M i r a j D . S h a h , F C A , ap p e a r e d o n b e h a l f o f t h e a s s e s s e e S h r i N . T. S h e r p a , J C I T, a p p e a r e d o n b e h a l f o f t h e R e v e n u e Date of concluding the hearing : September 06, 2022 Date of pronouncing the order : September 06, 2022 O R D E R Per Ra jpal Yadav, Vice-President (KZ):- The bunch of six appeals, i.e. ITA No. 219/GAU/2019 to 224/GAU/2019 for Assessment Years 2012-13 to 2016-17 is listed for hearing. In A.Y. 2012-13, there are two appeals, i.e. ITA No. 219/GAU/2019 and ITA No. 224/GAU/2019. 2. Ld. Counsel for the assessee did not press two appeals out of the above six, but we have directed him to file specific letters expressing this intention at the end of the assessee because we have the experience that later on Miscellaneous Applications are being filed pleading therein that ITA No. 223/GAU/2019 (A.Y. 2016-2017) M/s. Agrim Infraproject Pvt. Limited 2 this mandate was not given to the ld. Counsel. Our experience again fortified in this group also when assessee filed an undertaking in ITA No. 223/GAU/2019 for its dismissal as not pressed and adjournment application in ITA No. 221/GAU/2019. Therefore, we adjourn the hearing in ITA 221/GAU/2019 on 28 t h September, 2022 and ITA 223/GAU/2019 is dismissed as withdrawn. In rest of the four appeals, we will dictate separate orders. The Department be informed accordingly. 3. In the result , the appeal being ITA No. 223/GAU/2019 of the assessee is dismissed. Order pronounced in the open Court on 06/09/2022. Sd/- Sd/- (Dr. Manish Borad (Rajpal Yadav) Accountant M ember Vice-President (KZ) Kolkata, the 6 th day of September, 2022 C o p i e s t o : ( 1 ) Agrim Infraproject Pvt. Limited, C/o. Rahul Raj Jain & Co., H. No. 15, 1 st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005 (2) Deputy Commissioner of Income Tax, Circle-3, Guwahati, Aayakar Bhawan, 6 th Floor, Christian Basti, G.S. Road, Assam-781005 (3) C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) , G u w a h a t i - 2 , Gu w a h a t i ( 4 ) C o m m i s s i o n e r o f I n c o m e T a x , K o l k a t a , ( 5 ) T h e D e p a r t m e n t a l R e p r e s e n t a t i v e ( 6 ) G u a r d F i l e TR U E C O P Y B y o r d e r A s s i s t a n t R e g i s t r a r , I n co m e Ta x A p p e l l a t e Tr i b u n a l , Ko l k a t a B e n c h e s , Ko l k a t a Laha/Sr. P.S.