ITAT Allahabad Judgments — January 2023

DR. KULDEEP DARBARI,ALLAHABAD vs ITO, RANGE- 1(2), ALLAHABAD

ITA 30/ALLD/2022[2009-10]Status: Disposed24 Jan 2023AY 2009-10Remanded

The ITAT held that the CIT(A)'s order was non-speaking and not in accordance with the law as it dismissed the appeal without considering the merits. The matter was remanded back to the CIT(A) for a fresh decision.

PARAS BRICK FIELD,MIRZAPUR vs DCIT(CENTRAL CIRCLE), ALLAHABAD

ITA 14/ALLD/2022[2004-05]Status: Disposed23 Jan 2023AY 2004-05Remanded

The Tribunal acknowledged that the CIT(A) had given multiple opportunities and cited various case laws to justify ex parte decisions. However, considering the transfer of appeals during the pandemic and in the interest of justice, the Tribunal decided to grant one more opportunity.

PARAS BRICK FIELD,MIRZAPUR vs DCIT(CENT. CIR.), ALLAHABAD, ALLAHABAD

ITA 15/ALLD/2022[2006-07]Status: Disposed23 Jan 2023AY 2006-07Remanded

The Tribunal acknowledged that the CIT(A) had given multiple opportunities and cited various case laws to justify ex parte decisions. However, considering the transfer of appeals during the pandemic and in the interest of justice, the Tribunal decided to grant one more opportunity.

MOHAMMAD REHAN KHAN,SULTANPUR vs ITO, SULTANPUR

ITA 34/ALLD/2022[2014-15]Status: Disposed23 Jan 2023AY 2014-15Remanded

The Tribunal held that the CIT(A)'s order was a non-speaking order and against the principles of natural justice as it was passed without giving adequate opportunity to the assessee. Therefore, the order was set aside.

PARAS BRICK FIELD,MIRZAPUR vs DY. CIT, CENTRAL CIRCLE, ALLAHABAD

ITA 13/ALLD/2022[2003-04]Status: Disposed23 Jan 2023AY 2003-04Remanded

The Tribunal acknowledged that the CIT(A) had given multiple opportunities and cited various case laws to justify ex parte decisions. However, considering the transfer of appeals during the pandemic and in the interest of justice, the Tribunal decided to grant one more opportunity.

SAVLA AGENCIES,ALLAHABAD vs JCIT, RANGE-I, ALLAHABAD

ITA 28/ALLD/2022[2011-12]Status: Disposed6 Jan 2023AY 2011-12Remanded

The Tribunal held that the CIT(A) erred in remanding the matter without jurisdiction. It further stated that interest paid to legal heirs on amounts that ceased to be capital after a partner's death should not be disallowed solely based on accounting entries, as the funds were used for business purposes.

SHAKUN DEVI,ALLAHABAD vs JT.CIT, ALLAHABAD

ITA 573/ALLD/2014[2010-11]Status: Disposed5 Jan 2023AY 2010-11Dismissed

The Tribunal held that the assessee failed to provide sufficient evidence to prove that the 260 kg of Kimam found was unfinished stock. Therefore, the addition made by the AO on account of undisclosed stock of Kimam was confirmed.

SRI VIJAY GAUTAM,ALLAHABAD vs ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-2, ALLAHABAD

ITA 23/ALLD/2020[2011-12]Status: Disposed5 Jan 2023AY 2011-12Dismissed

The Tribunal upheld the addition of undisclosed interest income. While the Commissioner of Income Tax (Appeals) had allowed a partial deduction for expenses against undisclosed professional receipts, the Tribunal found no further relief was warranted given the facts.

WASEEM AHMAD,ALLAHABAD vs ITO, ALLAHABAD

ITA 36/ALLD/2022[2008-09]Status: Disposed3 Jan 2023AY 2008-09Remanded

The tribunal set aside the ex-parte order of the CIT(A) and restored the matter back for fresh adjudication on merits. The CIT(A) was directed to provide adequate opportunity of being heard to the assessee.