ITAT Amritsar Judgments — May 2023

SH. ASHOK KUMAR,MOGA vs INCOME TAX OFFICER, WARD -1, MOGA

ITA 608/ASR/2017[2007-08]Status: Disposed12 May 2023AY 2007-08Remanded

The Tribunal held that the assessee was not given a reasonable opportunity to substantiate its case before the revenue authorities. Assessments were made based on loose papers and the CBI report without considering the assessee's books of accounts, violating natural justice.

SHRIMATI RICHA KAWATRA,MOGA vs INCOME TAX OFFICER WARD-2, MOGA

ITA 561/ASR/2017[2007-08]Status: Disposed12 May 2023AY 2007-08Remanded

The Tribunal held that the assessee was not given a reasonable opportunity to substantiate its case before the revenue authorities. Assessments were made based on loose papers and the CBI report without considering the assessee's books of accounts, violating natural justice.

SMT. RICHA KAWATRA,MOGA vs INCOME TAX OFICER,WARD-2, MOGA

ITA 560/ASR/2017[2005-06]Status: Disposed12 May 2023AY 2005-06Remanded

The Tribunal held that the assessee was not given a reasonable opportunity to substantiate its case before the revenue authorities. Assessments were made based on loose papers and the CBI report without considering the assessee's books of accounts, violating natural justice.

SHRI ROSHAN LAL KAWATRA,MOGA vs INCOME TAX OFFICER WARD -II, MOGA

ITA 680/ASR/2019[2007-08]Status: Disposed12 May 2023AY 2007-08Remanded

The Tribunal held that the assessee was not given a reasonable opportunity to substantiate its case before the revenue authorities. Assessments were made based on loose papers and the CBI report without considering the assessee's books of accounts, violating natural justice.

MEASAGE GOLD STAR PHARMACEUTICAL PRIVETE LIMITED,MOGA vs INCOME TAX OFFICER WARD-1, MOGA

ITA 699/ASR/2019[2007-08]Status: Disposed12 May 2023AY 2007-08Remanded

The Tribunal held that the assessee was not given a reasonable opportunity to substantiate its case before the revenue authorities. Assessments were made based on loose papers and the CBI report without considering the assessee's books of accounts, violating natural justice.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED, SRINAGAR

ITA 123/ASR/2020[2012-13]Status: Disposed12 May 2023AY 2012-13Partly Allowed

The Tribunal upheld the addition for delayed payment of employee PF contributions. It dismissed the revenue's ground regarding the disallowance of unverifiable expenses at 8%. The Tribunal remanded the issue of share application money for further verification and also remanded the issue of interest disallowance for further adjudication by the AO.

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY,HOSHIARPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 5/ASR/2023[2009-10]Status: Disposed12 May 2023AY 2009-10Partly Allowed

The Tribunal allowed appeals for assessment years where the related assessment orders were already quashed. For other assessment years, the Tribunal found no reasonable cause for non-compliance and remitted the appeals back to the CIT(A) for adjudication on merits.

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY,HOSHIARPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 1/ASR/2023[2004-05]Status: Disposed12 May 2023AY 2004-05Partly Allowed

The Tribunal allowed appeals for assessment years where the related assessment orders were already quashed. For other assessment years, the Tribunal found no reasonable cause for non-compliance and remitted the appeals back to the CIT(A) for adjudication on merits.

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY,HOSHIARPUR vs DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

ITA 2/ASR/2023[2005-06]Status: Disposed12 May 2023AY 2005-06Partly Allowed

The Tribunal allowed appeals for assessment years where the related assessment orders were already quashed. For other assessment years, the Tribunal found no reasonable cause for non-compliance and remitted the appeals back to the CIT(A) for adjudication on merits.

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY,HOSIARPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 4/ASR/2023[2008-09]Status: Disposed12 May 2023AY 2008-09Partly Allowed

The Tribunal allowed appeals for assessment years where the related assessment orders were already quashed. For other assessment years, the Tribunal found no reasonable cause for non-compliance and remitted the appeals back to the CIT(A) for adjudication on merits.

TARSEM KAUR TANDA,SBS NAGAR vs INCOME TAX OFFICER, NAWANSHAHR

ITA 43/ASR/2023[2015-16]Status: Disposed12 May 2023AY 2015-16Remanded

The Tribunal held that the CIT(A) was not justified in dismissing the appeals without adjudicating the issues on merits. The dismissal violated the principles of natural justice, especially in the absence of substantiated proof of notice service.

TARSEM KAUR TANDA,SBS NAGAR vs INCOME TAX OFFICER, NAWANSHAHR

ITA 42/ASR/2023[2014-15]Status: Disposed12 May 2023AY 2014-15Remanded

The Tribunal held that the CIT(A) was not justified in dismissing the appeals without adjudicating the issues on merits. The dismissal violated the principles of natural justice, especially in the absence of substantiated proof of notice service.

SHRI TARSAIM SINGH JAMWAL,JAMMU vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

ITA 162/ASR/2022[2015-16]Status: Disposed12 May 2023AY 2015-16Allowed

The Tribunal held that assessments made under Section 153C are illegal and void ab initio if they are not based on any incriminating material found during a search. Following Supreme Court judgments, the Tribunal quashed the impugned orders.

SHRI TARSAIM SINGH JAMWAL,JAMMU vs DEPUTY COMMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

ITA 161/ASR/2022[2014-15]Status: Disposed12 May 2023AY 2014-15Allowed

The Tribunal held that assessments made under Section 153C are illegal and void ab initio if they are not based on any incriminating material found during a search. Following Supreme Court judgments, the Tribunal quashed the impugned orders.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED, SRINAGAR

ITA 124/ASR/2020[2015-16]Status: Disposed12 May 2023AY 2015-16Partly Allowed

The Tribunal upheld the addition for delayed payment of employee PF contributions. It dismissed the revenue's ground regarding the disallowance of unverifiable expenses at 8%. The Tribunal remanded the issue of share application money for further verification and also remanded the issue of interest disallowance for further adjudication by the AO.

SHRI TARSAIM SINGH JAMWAL,JAMMU vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

ITA 163/ASR/2022[2019-20]Status: Disposed12 May 2023AY 2019-20Allowed

The Tribunal held that assessments made under Section 153C are illegal and void ab initio if they are not based on any incriminating material found during a search. Following Supreme Court judgments, the Tribunal quashed the impugned orders.

SHRI. RAJESH DHAWAN,FEROZEPUR vs INCOME TAX OFFICER WARD -3 (2), FEROZEPUR

ITA 256/ASR/2019[2014-15]Status: Disposed11 May 2023AY 2014-15Remanded

The Tribunal noted that the CIT(A) passed an ex-parte order without considering the assessee's grounds and the affidavit filed. The Tribunal remitted the matter back to the CIT(A) for fresh adjudication.

M/S OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

ITA 233/ASR/2022[2011-12]Status: Disposed11 May 2023AY 2011-12Remanded

The Tribunal noted that the assessee challenged the jurisdiction under section 153A/143(3) for the first time before the ITAT, which was not specifically raised before the CIT(A). Therefore, the matter was set aside to the CIT(A) for adjudication on this legal ground.

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-II, JALANDHAR

ITA 232/ASR/2022[2010-11]Status: Disposed11 May 2023AY 2010-11Remanded

The Tribunal noted that the assessee challenged the jurisdiction under section 153A/143(3) for the first time before the ITAT, which was not specifically raised before the CIT(A). Therefore, the matter was set aside to the CIT(A) for adjudication on this legal ground.

SHRI AMIT MAHAJAN PROP. K.K. AMIT KUMAR,AMRITSAR vs PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

ITA 64/ASR/2022[2017-18]Status: Disposed11 May 2023AY 2017-18Dismissed

The Tribunal allowed the assessee's counsel to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

ITA 235/ASR/2022[2013-14]Status: Disposed11 May 2023AY 2013-14Remanded

The Tribunal noted that the assessee challenged the jurisdiction under section 153A/143(3) for the first time before the ITAT, which was not specifically raised before the CIT(A). Therefore, the matter was set aside to the CIT(A) for adjudication on this legal ground.

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

ITA 234/ASR/2022[2012-13]Status: Disposed11 May 2023AY 2012-13Remanded

The Tribunal noted that the assessee challenged the jurisdiction under section 153A/143(3) for the first time before the ITAT, which was not specifically raised before the CIT(A). Therefore, the matter was set aside to the CIT(A) for adjudication on this legal ground.