ITAT Agra Judgments — January 2018

STATE BANK OF INDIA,VRINDAVAN vs CIT APPEALS 1, AGRA

ITA 65/AGR/2017[2012-13]Status: Disposed25 Jan 2018AY 2012-13Partly Allowed

The Tribunal held that the assessee had a reasonable cause for the non-deduction of TDS due to a software updation error and that the tax liability was compensated by interest and due taxes. For the second appeal, the matter was remitted to the CIT(A) for fresh adjudication based on additional evidence.

SHRI SIYARAM YADAV,MAINPURI vs ITO 2(5), MAINPURI

ITA 117/AGR/2017[2011-12]Status: Disposed25 Jan 2018AY 2011-12Allowed

The Tribunal held that the absence of a notice under Section 143(2) before completing the assessment under Section 147/143(3) is a jurisdictional defect and renders the assessment illegal. Following precedent, the assessment order was set aside.

M/S KRISHAK SAHAKARI SHAKKAR KARKHANA,GUNA vs ACIT CIRCLE-3, GWALIOR

ITA 145/AGR/2016[2009-10]Status: Disposed16 Jan 2018AY 2009-10Remanded

The Tribunal found that the CIT(A) did not consider the assessee's explanation and the subsequent filing of the condonation application. Therefore, the matter was remitted back to the CIT(A) for a fresh decision on merits after verifying the facts.

SMT. ASHA RANI GUPTA,AGRA vs DY. C.I.T., CIRCLE-1, AGRA

ITA 223/AGR/2016[2008-09]Status: Disposed16 Jan 2018AY 2008-09Allowed

The Tribunal held that the penalty order was void ab initio because the notice initiating penalty proceedings was for furnishing inaccurate particulars of income, while the penalty was imposed for concealment of income. The Tribunal followed its earlier decision in Sachin Arora vs. ITO.

SH. VIRENDRA PAL TOMAR,MATHURA vs I.T.O.-3(4), MATHURA

ITA 272/AGR/2016[2011-12]Status: Disposed16 Jan 2018AY 2011-12Remanded

The Tribunal held that the CIT(A) was not justified in dismissing the appeal without adjudicating on its merits. The matter was remitted back to the CIT(A) for a fresh decision on merits after affording a reasonable opportunity of hearing to the assessee.

M/S SHRI HARI SADHNA SANSKAR SANRAKSHAN,GWALIOR vs CIT EXMP., BHOPAL

ITA 319/AGR/2016[]Status: Disposed16 Jan 2018Allowed

The Tribunal held that the CIT(Exemption) was not justified in rejecting the applications. It relied on High Court decisions stating that the primary examination at the 80G approval stage is the object of the trust, while income aspects can be examined during assessment.

SHRI RISHI KUMAR GUPTA,AGRA vs CIT CIRCLE 1, AGRA

ITA 299/AGR/2016[2011-12]Status: Disposed16 Jan 2018AY 2011-12Allowed

The Tribunal held that if the AO accepts the assessee's contention that the income for which reassessment was initiated has not escaped assessment, it is not open for the AO to assess some other income. The Tribunal followed the principle that if two constructions are possible, the one favoring the assessee should be adopted.

A.C.I.T., CIRCLE-3(1), GWALIOR vs SH. MANISH KUMAR GOYAL, GWALIOR

ITA 321/AGR/2014[2010-11]Status: Disposed16 Jan 2018AY 2010-11Dismissed

The Tribunal dismissed the appeal and cross-objections in limine without going into the merits of the case. This was based on CBDT Circular No. 21/2015, which directs that no appeal should be filed if the tax effect does not exceed Rs. 10 lac.