SHASHIKALA VINAYKUMAR,MANGALURU vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1 (1) AND TPS MANGALORE , MANGALURU

ITA 7/BANG/2025Status: DisposedITAT Bangalore15 December 2025AY 2012-13Bench: SHRI PRASHANT MAHARISHI, VICE – (President), SHRI SOUNDARARAJAN K. (Judicial Member)7 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the CIT(A) erred in disposing of the appeal as withdrawn without proper verification. The Tribunal, following a previous similar order, decided to set aside the CIT(A)'s order and the AO's additions, remitting the issue back to the AO for de novo consideration.

What were the facts?

The assessee, a director of M/s. Yojaka India Pvt. Ltd., had her case reopened under Section 147/148. The Assessing Officer (AO) disallowed reimbursement of expenses, uniform allowances, and medical allowances. The CIT(A) disposed of the appeal as withdrawn, citing the assessee's intention to settle under the Vivad se Vishwas Scheme.

What were the issues?

Whether the CIT(A) was justified in disposing of the appeal as withdrawn based on the assessee's intention to opt for the Vivad se Vishwas Scheme without proper verification. Whether the disallowances of reimbursement of expenses, uniform allowances, and medical allowances by the AO were erroneous.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 201(1A),Section 10(14)(i),Section 57(iii),Section 271(1)(c),Section 143(2),Section 142(1),Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Smt. Vanaja, Advocate
For Respondent: Shri Subramanian S, JCIT-DR

PER SOUNDARARAJAN K., JUDICIAL MEMBER

These are the appeals filed by the assessee challenging the order of the NFAC, Delhi dated 06/05/2024 and 03/05/2024 in respect of the A.Ys. 2012-13 and 2014-15 respectively.

2.

Since the issue involved in both the appeals are common, the grounds raised by the assessee in ITA No. 7/Bang/2025 is extracted below and the decision arrived shall apply mutatis mutandis to the other appeal filed by the assessee. ITA Nos. 7 & 8/Bang/2025 “1. The orders passed by the learned on 30.10.2019 under section 143 (3) r.w.s 147 of the IT Act, 1961 for assessment year 2012-13

The order continues below.

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