Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3957 (ITAT-GUWAHATI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
17-09-2018
Judgement Text
IN THE I NCOME TAX APPELLATE TRIBUNAL , GAUHATI BENCH , E - COURT AT KOLKATA [BEFORE HONBLE SHRI S.S. GODARA , JM & SHRI ARJUN LAL SAINI, AM ] I.T.A NO. 188 / GAU /201 8 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 S ANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI AMIT GOENKA, ADVOCATE I.T.A NO. 1 76 /GAU/2018 A.Y 201 3 - 14 A.C.I.T, CIRCLE - 3,GUWAHATI - VS - M/S. EXCEL ENERGY RESOURCES GUWAHATI, ROOM NO. 714, P.LTD.PAN: AABCE 7189C 7 TH 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 201 5 - 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 - 7950 01. (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE 2 T.E - ITAT,GUWAHATI 2 I.T.A NO. 244 /GAU/2018 A.Y 201 2 - 13 A.C.I.T, CIRCLE - 3,GUWAHATI - VS - M/S. CHETNA REALTORS P.LTD GUWAHATI, ROOM NO. 714, PAN: AADCC6694C 7 TH FL., AAYKAR BHAWAN, 3 RD FL., ANIL PLAZA, G.S RD. G.S ROAD, GUWAHTATI - 781005 GUWAHTATI - 781005 (APPELL ANT) (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 201 4 - 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 201 2 - 13 D.C.I.T, CIRCLE - 3,GUWAHATI - VS - SHRI APURBA LAHKAR GUWAHATI, , PAN: AA TPL 3058Q 7 TH FL., AAYKAR BHAWAN, HOUSE NO. 20, BRINDBAN PATH . G.S ROAD, GUWAHTATI - 781005 RUPNAGAR, GUWAHTATI - 7810 32 (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 201 0 - 11 A.C.I.T, CIRCLE - 1, C.R BUILDING - VS - DR. N. SAHEWALLA & CO.P.LTD DIBRUGARH - 786003, , PAN: AAACD7586P 7 TH 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 M ODEN, FCA, LD.AR 3 T.E - ITAT,GUWAHATI 3 I.T.A NO. 371 /GAU/2018 A.Y 201 4 - 15 I.T.O WARD 2(2),GUWAHATI - VS - M/S. SHURBARAMBH TRADING P.LTD ROOM NO. 517, 5 TH FL.,, , PAN: AA IC S 1121P AAYKAR BHAWAN, H .M TOWER, 1 ST 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/201 7 A.Y 201 1 - 12 D.C.I.T, CIRCLE - 2 , - VS - SHRI MOTILAL APURBA LAHKAR AAYKAR BHAWAN, 5 TH FL., 5 TH FL., RADHA KRISHNA APTT.ROAD CHRISTIAN BASTI, SARANI ROAD, ANANDA NAGAR, GUWAHATI - 781 005. GUWAHTATI - 7810 12 (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 20 07 - 08 I.T.O., WARD 4(2), GUWAHATI - VS - M/S. KISHLAY FOODS P.LTD GUWAHATI, , PAN: AA BCK8337J 5 TH FL., AAYKAR BHAWAN, DEWAN PATTY, FANCY BAZAR G.S ROAD, GUWAHTATI - 05 GUWAHTATI - 7810 01 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI SUNIL SHARMA ,FCA, LD.AR 4 T.E - ITAT,GUWAHATI 4 I.T.A NO. 241 /GAU/2018 A.Y 20 09 - 10 I.T.A NO. 242 /GAU/2018 A.Y 20 10 - 11 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - SHRI A NUPAM SARMA GUWAHATI, ROOM NO. 714 , PAN: A SSPS2230C 7 TH FL., AAYKAR BHAWAN, 1 ST 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/201 9 A.Y 201 5 - 16 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - M/S. BARUAH AUTOMOBILES P.LTD GUWAHATI, ROOM NO. 714 , PAN: AA CCB9876A 7 TH 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/201 9 A.Y 201 2 - 13 I.T.O. WARD 4(2), GUWAHATI - VS - M/S. LADI STEELS INDUSTRIES P.LTD 5 TH FL., AAYKAR BHAWAN, PAN: AAACL 6484C . G.S ROAD, GUWAHTATI - 781005 M.S ROAD, FANCY BAZAR, GUWAHATI - 781 001. (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 217 /GAU/2018 A.Y 201 4 - 15 D.C.I.T, CIRCLE - 4 ,GUWAHATI - VS - SHRI MANOJ KUMAR JALAN GUWAHATI, , PAN: A BLPJ5571B 5 T.E - ITAT,GUWAHATI 5 5 TH FL., AAYKAR BHAWAN, GEETA MANSION, CHRISTIAN BASTI . G.S ROAD, GUWAHTATI - 781005 ,GUWAHTATI - 7810 05 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 21 5 /GAU/2018 A.Y 201 3 - 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/20 00 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. 24 5 /GAU/2018 A.Y 201 3 - 14 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - M/S. ASSAM TRIBUNE P.LTD GUWAHATI, ROOM NO.714 , PAN: AA BCA 77372 7 TH 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, F CA, LD.AR 6 T.E - ITAT,GUWAHATI 6 I.T.A NO. 317 /GAU/2018 A.Y 201 2 - 13 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - M/S. ASSAM AIR PRODUCT P.LTD GUWAHATI, ROOM NO. 714 , PAN: AA BCA 1967E 7 TH FL., AAYKAR BHAWAN, M.D RD, CHANDMARI . G.S ROAD, GUWAHTATI - 781005 ,GUWAHTATI - 7810 03 (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/201 9 A.Y 201 5 - 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/201 9 A.Y 20 08 - 09 I.T.A NO. 203 /GAU/201 9 A.Y 20 09 - 09 I.T.A NO. 205 /GAU/201 9 A.Y 20 08 - 09 D.C.I.T, CIRCLE - 4 ,GUWAHATI - VS - M/S. SURENDRA KR. AGARWAL(HUF) GUWAHATI, AAYKAR BHAWAN , PAN: A BHA3595F 5 TH FL., CHRISTIAN BASTI , I.G PATH,SHANTIPUR HILL SIDE . G.S ROAD, GUWAHTATI - 781005 ,GUWAHTATI - 7810 09 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI RAHUL JAIN, FCA , LD.AR 7 T.E - ITAT,GUWAHATI 7 I.T.A NO. 317 /GAU/201 9 A.Y 201 1 - 12 I.T.O., W - 3(4), GUWAHATI - VS - M/S. SADHANA TRADERS P.LTD O/O JCIT, RANGE - 3, 7 TH FL., PAN: AAJCS 7731C AAYKAR BHAWAN, 3 RD FL., SHANKAR COMPLEX, G.S ROAD, CHRISTIAN BASTI, CHRISTIAN BASTI, G.S ROAD GUWAHTATI GUWAHTATI - 7810 05 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 318 /GAU/201 9 A.Y 201 0 - 11 D.C.I.T, CIRCLE - 4 ,GUWAHATI - VS - M/S. A.I INFRASTRUCTURE P.LTD GUWAHATI, , PAN: AA FCA4834Q 5 TH FL., AAYKAR BHAWAN, B - 5 USHA CHAMBER, CENTRAL MARKET, CHRISTIAN BASTI, ASHOK VIHAR, NEW DELHI - 110052. G.S ROAD, GUWAHTATI - 781005 (APPELLANT) (RESPONDE NT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI SOMNATH GHOSH, ADVOCATE, LD.AR I.T.A NO. 272 /GAU/201 9 A.Y 201 5 - 16 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - RAJ KUMAR DEORAH & SONS GUWAHATI, , PAN: AA GHR 8053L 7 TH FL., AAYKAR BHAWAN, 191 R G BARUAH ROAD, G.S ROAD, GUWAHTATI - 781005 GUWAHTATI - 7810 05 (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/201 9 A.Y 201 5 - 16 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - ROHIT KUMAR DEORAH GUWAHATI, , PAN: A CGPD3786J 7 TH FL., AAYKAR BHAWAN, 191 RG BARUAH ROAD, G.S ROAD, GUWAHTATI - 781005 GUWAHTATI - 7810 05 (APPELLANT) (RESPONDENT) 8 T.E - ITAT,GUWAHATI 8 FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI SUNIL SHARMA, FCA , LD.AR I.T.A NO. 274 /GAU/201 9 A.Y 201 5 - 16 A .C.I.T, CIRCLE - 3,GUWAHATI - VS - ANAMIKA DEORAH GUWAHATI, ROOM NO. 714 , PAN: A EWPJ7250D 7 TH FL., AAYKAR BHAWAN, 191 RG BARUAH ROAD G.S ROAD, GUWAHTATI - 781005 GUWAHTATI - 7810 05 (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/201 9 A.Y 201 2 - 13 A .C.I.T, CIRCLE - 2 , DIBRUGARH - VS - M/S.BHARTIA INFRA PROJ. LTD PUSHKARA HOUSE, NH 37 201 ROYAL ARCADE, 2 ND 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 TH E RESPONDENT : SHRI SANJAY MODY ,FCA, LD.AR I.T.A NO. 357 /GAU/201 9 A.Y 201 6 - 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 9 T.E - ITAT,GUWAHATI 9 I.T.A NO. 35 8 /GAU/201 9 A.Y 201 6 - 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) (R ESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI SANJAY MODY,FCA, LD.AR I.T.A NO. 3 40 /GAU/201 9 A.Y 201 1 - 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 NO S . 327,334,335,336 & 337 /GAU/201 9 A.Y S: 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/201 9 A.Y 201 2 - 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 10 T.E - ITAT,GUWAHATI 10 MEGHALAYA (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI J.P GUPTA, F CA, LD.AR I.T.A NO. 81 /GAU/201 9 A.Y 201 3 - 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/201 9 A.Y 201 2 - 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/201 9 A.Y 201 2 - 13 D .C.I.T, CIRCLE - 4 , GUWAHATI - VS - SHRI HARIOM KUMAR GOYAL AAYAKAR BHAWAN , 5 TH 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 11 T.E - ITAT,GUWAHATI 11 I.T.A NO. 3 69 /GAU/201 9 A.Y 201 5 - 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/201 9 A.Y 1992 - 93 I.T.O., W - 1(4), GUWAHATI - VS - SHRI PREM SARAN AAYKAR BHAWAN, 6 TH FL., PAN: AWCPS4596H G.S RD., GUWAHATI - 781 005. HOUSE NO. 1 FIRST FL., DILIP HUZURI PATH, NEAR BAGESWARI MANDIR, SORUMOTORIA, GUWA HATI - 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/201 9 A.Y 201 0 - 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/201 9 A.Y 201 0 - 11 I.T.O WARD - 3(4), GUWAHATI - VS - SYED IZAZUL HAQUE O/O JCIT, RANGE - 3, 7 TH FL., PAN: AEDPH2934M AAYKAR BHAWAN, GUWAHATI - 781005 HOUSE NO. 21 NEAR DARANDA ASSAM MASJID, PANIBARI ROAD, GUWAHATI - 781037 12 T.E - ITAT,GUWAHATI 12 (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/201 9 A.Y 201 0 - 11 I.T.A NO. 278 /GAU/201 9 A.Y 201 1 - 12 A.C.I.T, CIRCLE - 3 , GUWAHATI - VS - M/S. RAJSHEKHAR CONSTRUCTION AAYKAR BHAWAN, 7 TH 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/201 9 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3, GUWAHATI - VS - PRAMILA DEORAH ROOM NO.714, 7 TH 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 S UNIL SHARMA ,FCA, LD.AR I.T.A NO. 260 /GAU/201 9 A.Y 201 6 - 17 D .C.I.T, CIRCLE - 4 , GUWAHATI - VS - M/S. GANGA BANIJYA WAREHOUSING AAYKAR BHAWAN, 5 TH FL., P.LTD PAN: AABCG9576F GUWAHATI - 781005 GD SIKARIA COMMERCIAL COMPLEX MS RD., FANCY BAZAR, GUWAHATI 78 1001 (ASSAM) (APPELLANT) (RESPONDENT) 13 T.E - ITAT,GUWAHATI 13 FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 271 /GAU/201 9 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3, GUWAHATI - VS - RAJ KUMAR DEORAH ROOM NO.714, 7 TH 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 S UN IL SHARMA ,FCA, LD.AR I.T.A NO. 266 /GAU/201 9 A.Y 201 6 - 17 A.C.I.T, CIRCLE - 3 , GUWAHATI - VS - PRATAP BANERJJE 7 TH 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/201 9 A.Y 201 1 - 12 A.C.I.T, CIRCLE - 3, GUWAHATI - VS - M/S. SANKHA PRESS P.LTD 7 TH 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 14 T.E - ITAT,GUWAHATI 14 I.T.A NO. 269 /GAU/201 9 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3, GUWAHATI - VS - RAJAT KR. DEORAH 7 TH 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 S UNIL SHARMA ,FCA, LD.AR I.T.A NO. 270 /GAU/201 9 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3, GUWAHATI - VS - RAJAT KUMAR DEORAH & SONS (HUF) 7 TH 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 S UNIL SHARMA ,FCA, LD.AR I.T.A NO. 203 /GAU/201 9 A.Y 20 09 - 10 I.T.A NO. 205 /GAU/201 9 A.Y 20 11 - 12 D .C.I.T, CIRCLE - 4 , GUWAHATI - VS - M/S. SURENDRA KUMAR AGARWAL (HUF) AAYKAR BHAWAN, 5 TH 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 RESPON DENT : SHRI SANJAY MODY,FCA, LD.AR I.T.A NO. 157 /GAU/201 9 A.Y 201 2 - 13 A.C.I.T, CIRCLE - 3 , GUWAHATI - VS - M/S. ENGINEERS & ARCHITECTS INDIA 7 TH FL., AAYKAR BHAWAN PVT. LTD, 545 GT ROAD (S), , CHRISTIANBASTI, GS ROAD, , HOWRAH - 711101.W.B GUWAHATI - 781005 . PAN:AA ACE5676M 15 T.E - ITAT,GUWAHATI 15 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 179 /GAU/201 8 A.Y 201 1 - 12 A.C.I.T, CIRCLE - 3, GUWAHATI - VS - RISHI KUMAR GUPTA 7 TH 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/201 9 A.Y 201 3 - 14 I.T.A NO. 94 /GAU/201 9 A.Y 201 5 - 16 I.T.O. WARD 3(4), GUWAHATI - VS - SANDEEP KR. DHAR O/O JCIT, RANGE - 3, PAN: AGXPD5624L 7 TH FL., AAYKAR BHAWAN HOUSE NO. 11 GUWAHATI - 781005 SHANTI RAM DAS PATH REHABRI, GUWAHATI - 781008 (APPELLANT) (RESPONDENT) C.O NO. 03 /GAU/201 9 [ I.T.A NO. 94/GAU/2019 A.Y 2015 - 16 ] C.O NO. 04 /GAU/201 9 [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 7 TH FL., AAYKAR BHAWAN HOUSE NO. 11 GUWAHATI - 781005 SHANTI RAM DAS PATH REHABRI, GUWAHATI - 781008 16 T.E - ITAT,GUWAHATI 16 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI RAHUL JAIN ,FCA, LD.AR I.T.A NO. 3 7 /GAU/201 9 A.Y 201 5 - 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/201 8 A.Y 201 1 - 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/201 8 A.Y 201 4 - 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. . 78 5001 (ASSAM) 17 T.E - ITAT,GUWAHATI 17 (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/201 9 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3 - VS - SMT. NIDHI DEORAH GUWAHATI, AAYKAR BHAWAN, 191 RG BARUAH RD., GUWAHATI - 781005 7 TH FL., CHRISTIANBASTI, GS RD., ASSAM. PAN ADDPM9136H GUWAHATI - 781005 ASSAM (APPELLANT) (RESPONDENT) FOR THE APPELLANT : - FOR THE RESPONDE NT : SHRI SUNIAL SHARMA,FCA, LD.AR I.T.A NO. 251 /GAU/201 9 A.Y 201 0 - 11 I.T.O W - 3(2), ROOM NO. 709 - VS - M/S. LAFFAN SOFTWARE LTD GUWAHATI, AAYKAR BHAWAN, PAN: AAACL9664Q 7 TH 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/201 3 A.Y 20 07 - 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) 18 T.E - ITAT,GUWAHATI 18 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/201 6 A.Y 201 0 - 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/201 6 A.Y 201 1 - 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) (RESPONDE NT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI ANIL AGARWALA, FCA, LD.AR I.T.A NO. 84 /GAU/201 8 A.Y 201 5 - 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 19 T.E - ITAT,GUWAHATI 19 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI ANIL GOENKA, ADVOCATE, LD.AR I.T.A NO. 3 6 0 /GAU/201 8 A.Y 201 2 - 13 A.C.I.T, CIRCLE - 3 - VS - ASHISH JASRASARIA GUWAHATI, ROOM NO. 714, PAN: AEQPJ5520A 7 TH FL., AAYKAR BHAWAN, 1 ST 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. 3 6 2 /GAU/201 8 A.Y 201 3 - 14 I.T.A NO. 363 /GAU/201 8 A.Y 201 4 - 15 A.C.I.T, CIRCLE - 3 - VS - VIJAY KR. JASRASARIA GUWAHATI, ROOM NO. 714, PAN: ADJPJ 1827G 7 TH FL., AAYKAR BHAWAN, 1 ST 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/201 8 A.Y 201 2 - 13 I.T.A NO. 365 /GAU/201 8 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3 - VS - ABHIJIT V. JASRASARIA GUWAHATI, ROOM NO. 714, PAN: ADJPJ 1798A 7 TH FL., AAYKAR BHAWAN, 1 ST FL., ABC HOUSE, T.R PHUKAN G.S ROAD, GUWAHATI - ROAD, FANCY BAZAR, GUWAHATI - 20 T.E - ITAT,GUWAHATI 20 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/201 8 A.Y 201 2 - 13 I.T.O. W 4(2), GUWAHATI - VS - M/S. PRISTINE MERCANTILE P.LTD 5 TH FL. AAYKAR BHAWAN, S - 1, 2 ND 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/201 8 A.Y 201 6 - 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/201 8 A.Y 201 2 - 13 A.C.I.T, CIRCLE - 3 - VS - ANIL DAS GUWAHATI, ROOM NO. 714, PAN: ABXPD9691A 7 TH FL., AAYKAR BHAWAN, MIRZA, PALASHBARI ROAD, G.S ROAD, GUWAHATI - MIRZA, KAMRUP, ASSAM - 781125 781005, ASSAM 21 T.E - ITAT,GUWAHATI 21 (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/201 8 A.Y 201 4 - 15 A.C.I.T, CIRCLE - 3 - VS - M/S. NEZONE PIPES & STRUCTURE GUWAHATI, ROOM NO. 714, PAN: AAHFN6854E 7 TH FL., AAYKAR BHAWAN, DD TOWWER, 5 TH 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/201 8 A.Y 201 0 - 11 I.T.A NO. 23 7 /GAU/201 8 A.Y 201 1 - 12 A.C.I.T, CIRCLE - 3 - VS - M/S. ASSAM AIR PRODUCTS P.LTD GUWAHATI, ROOM NO. 714, PAN: AABCA 1967E 7 TH FL., AAYKAR BHAWAN, 2 ND 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/201 8 A.Y 201 4 - 15 A.C.I.T, CIRCLE - 3 - VS - M/S. ANUPAM NIRMAN P.LTD GUWAHATI, ROOM NO. 714, PAN: AAICA4965B 7 TH FL., AAYKAR BHAWAN, 1 ST FL., KABITA MANSION G.S ROAD, GUWAHATI - RAJGARH LINK RD, CHANDMARI, 781005, ASSAM GUWAHATI - 781003, ASSAM (APPELLANT) (RESPONDENT) 22 T.E - ITAT,GUWAHATI 22 FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : SHRI SOMNATH GHOSH , ADVOCATE, LD.AR I.T.A NO. 370 /GAU/201 8 A.Y 201 4 - 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/201 9 [ ITA NO. 370/GAU/2018 A.Y 201 4 - 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 NO S . 58, 59,61,62 /GAU/201 9 A.Y S 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 . 78 3385 (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/201 9 A.Y 201 4 - 15 D .C.I.T, CIRCLE - SILCHAR - VS - SRI PICKLU PAUL 23 T.E - ITAT,GUWAHATI 23 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/201 9 A.Y 20 01 - 02 I.T.O, W - 1(4), GUWAHATI - VS - MRIDUL KR. LASKAR 6 TH 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. 6 4 /GAU/201 9 A.Y 201 5 - 16 A.C.I.T, CIRCLE - 3 - VS - M/S. KARONGANI TEA CO.LTD GUWAHATI, ROOM NO. 714, PAN: AACCK8225G 7 TH 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/201 8 A.Y 201 4 - 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 24 T.E - ITAT,GUWAHATI 24 785001, ASSAM (APPELLANT) (RESPONDENT) C.O NO. 06 /GAU/201 9 [ ITA NO. 67/GAU/2019 A.Y 201 4 - 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 NO S . 26 & 27 /GAU/201 9 A.Y S 2013 - 14 & 201 4 - 15 A.C.I.T, CIRCLE - 3, - VS - JITENDRA BENGANI GUWAHATI, ROOM NO. 714, M/S. BRAHMAPUTRA HARDWARE 7 TH FL., AAYKAR BHAWAN, GS RD., PAN: AKYPB8363P GUWAHATI - 781005 BETKUCHI, LOKHRA,OPP: DTO OFFICE GUWAHATI - 78 1034 (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 199 /GAU/201 9 A.Y 201 5 - 16 D .C.I.T, CIRCLE - 4 - VS - M/S. KDC BONDED WAREHOUSE , 5 TH 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/201 9 A.Y 201 2 - 13 25 T.E - ITAT,GUWAHATI 25 A.C.I.T, CIRCLE - 3, - VS - BINANDA CH. DAS GUWAHATI, ROOM NO. 714, PAN: ACCPD4117H 7 TH 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/201 9 A.Y 201 2 - 13 A.C.I.T, CIRCLE - 3, - VS - MRS. MRIDULA DAS GUWAHATI, ROOM NO. 714, PAN: ANUPD3561E 7 TH FL., AAYKAR BHAWAN, GS RD., GUWAHATI - 781005 (APPELLANT) (RESPONDENT) C.O NO S . 09 & 11 /GAU/201 9 [ ITA NO S . 207 & 209 /GAU/201 9 A.Y 201 2 - 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 7 TH 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/201 9 A.Y 201 4 - 15 I.T.O W - 3(3) GUWAHATI - VS - RUPLEKHA DEORA PAN: AEDPK7868K (APPELLANT) (RESPONDENT) 26 T.E - ITAT,GUWAHATI 26 FOR THE APPELLANT : SHRI SANDEEP SENGUPTA, JCIT, LD.DR FOR THE RESPONDENT : NONE I.T.A NO. 265 /GAU/201 9 A.Y 201 2 - 13 ACIT - CIR - 3 GUWAHATI - VS - M/S. SHYAM SUNDER MUKESH KR. PAN: A AQFS0784H (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/201 9 A.Y 201 0 - 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 : 2 3.08.2019 DATE OF PRONOUNCEMENT : 23.08. 201 9 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 DA TED 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 LA ID DOWN IN PARA - 2 OF THIS CIRCULAR ARE AS FOLLOWS: ( 1 ) . BEFORE APPELLATE TRIBUNAL , RS. 50,00,000/ - 27 T.E - ITAT,GUWAHATI 27 ( 2 ) . BEFORE HIGH COURT , RS.1,00,00,000/ - ( 3 ) . BEFORE SUPREME COURT , RS. 2,00,00,000/ - 3. IN THE SE PRESENT APPEALS OF REVENUE , THE DISPUTED ADDITION IS BELOW OF RS. 50,00,000 / - THAT IS, THE TAX EFFECT IN TH ESE APPEAL S BY THE REVENUE IS LESS THAN RS. 5 0,00,000/ - . 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 CIRCU LAR 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 APPEAL S UNDER CONSIDERATION HA VE CERTAINLY BEEN FILED CONTRARY TO THE C IRCULAR 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 THE SE APPEAL S IS MORE THAN RS. 5 0 LAKHS OR DESPITE LOW TAX EFFECT THE APPEAL OF THE REVENUE IS MAINTAINABLE, THE RE VENUE 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 ORDER S OF THE LD. CIT(A), IS CONTRARY TO THE POLICY DECISION OF THE DEPARTMENT AND AS SUC H THE APPEAL S FILED BY THE DEPARTMENT ARE DISMISSED IN LIMINE . 6 . IN THE RESULT, ALL THE APPEAL S BY THE REVENUE AND CROSS OBJECTIONS OF ASSESSEE BOTH ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 23. .08.201 9 SD/ - SD/ - [S.S. GODARA] [ ARJUN LAL SAINI ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23.08.201 9 28 T.E - ITAT,GUWAHATI 28 *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
