ITAT Amritsar Judgments — August 2020

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and the Income Tax Department had issued the relevant certificates.

The Tribunal acknowledged that the assessee was inactive but also recognized that unintentional lapses should not permanently bar access to justice. Therefore, the case was remanded back to the CIT(A) for a fresh decision on merits.

The Tribunal acknowledged the assessee's inactivity but also recognized that unintentional lapses should not permanently bar access to justice. Therefore, the case was remanded back to the CIT(A) for a fresh decision on merits.

The Tribunal acknowledged the principle of law assisting the vigilant but also recognized that unintentional lapses should not permanently close the doors of justice. Therefore, the case was remanded back to the CIT(A) for a fresh decision on merits.

The Tribunal acknowledged the principle that law assists the vigilant, but also recognized that unintentional lapses can occur. Since the CIT(A) did not decide the case on merits, the Tribunal remanded the case back for a fresh decision.

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad se Vishwas Scheme.

The Tribunal acknowledged the assessee's inactivity but, considering the CIT(A) did not decide on merits, remanded the case back. The assessee was directed to cooperate fully in future proceedings.

The tribunal condoned the delay in filing the appeal, citing the Apex Court's order regarding the extension of limitation periods during the pandemic. However, since the CIT(A) had not decided the case on merits, the tribunal remanded the matter back for a fresh decision.