ITAT Amritsar Judgments — October 2023

SHRI MOHAMMAD YAQOOB BANDAY,BUDGAM vs INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 212/ASR/2023[2017-18]Status: Disposed31 Oct 2023AY 2017-18Remanded

The Tribunal condoned the delay on compassionate grounds. It held that the ex-parte orders by the lower authorities violated the principles of natural justice.

THE DESIGNERS,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

ITA 254/ASR/2023[2018-19]Status: Disposed31 Oct 2023AY 2018-19Partly Allowed

The Tribunal decided to remand the PF issue back to the Assessing Officer (AO) to verify the payment documents and allow the expenditure if found to be paid within the due date. The Labour Welfare Fund issue was dismissed as not maintainable.

SHRI OM PARKASH ( HUF),NAWANSHAHR vs INCOME TAX OFFICER WARD, NAWANSHAHR

ITA 257/ASR/2023[2017-18]Status: Disposed31 Oct 2023AY 2017-18Remanded

The Tribunal held that the assessee should be granted one more opportunity to be heard in the interest of natural justice. The matter was restored to the CIT(A) for a fresh decision on merits after ensuring proper service of notice.

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED,DELHI vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

ITA 241/ASR/2023[2017-18]Status: Disposed31 Oct 2023AY 2017-18Partly Allowed

The Tribunal upheld the disallowance of late payment of EPF/ESI, citing the Supreme Court's decision in Checkmate Services Private Ltd. For the provision of gratuity, the matter was remitted back to the CIT(A) for a speaking order after affording the assessee a reasonable opportunity of hearing.

SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs INCOME TAX OFFICER WARD -1, SRINAGAR

ITA 207/ASR/2023[2012-13]Status: Disposed30 Oct 2023AY 2012-13Remanded

The Tribunal held that the authorities below should have disproved the assessee's claim with corroborative evidence after granting an adequate opportunity of being heard. The assessment order was set aside.

MEASEG. SURINDER SAT AGRO FOODS,JALALABAD vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

ITA 304/ASR/2019[2013-14]Status: Disposed30 Oct 2023AY 2013-14Remanded

The Tribunal found that the authorities below failed to provide adequate opportunity of being heard and rebut the assessee's contentions with documentary evidence. Therefore, the assessment orders and consequential penalties were set aside.

MEASAGE. SURINDER SAT AGRO FOODS,JALALABAD vs DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE-II, BATHINDA

ITA 303/ASR/2019[2010-11]Status: Disposed30 Oct 2023AY 2010-11Remanded

The Tribunal found that the authorities below failed to provide adequate opportunity of being heard and rebut the assessee's contentions with documentary evidence. Therefore, the assessment orders and consequential penalties were set aside.

SHRI DAWARKA DASS,JALALABAD ( W) vs INCOME TAX OFFICER WARD-2 (4), ABOHAR

ITA 258/ASR/2023[2012-13]Status: Disposed30 Oct 2023AY 2012-13Remanded

The Tribunal found that the CIT(A) had summarily rejected the assessee's submissions without proper opportunity and without rebutting the documentary evidence. The affidavits and bank statements were considered authentic unless disproved.

M/S SURINDER SAT AGRO FOODS,JALALABAD vs THE ASSTT. COMMISSIONER OF INCOME TAX, BATHINDA

ITA 214/ASR/2017[2013-14]Status: Disposed30 Oct 2023AY 2013-14Remanded

The Tribunal found that the authorities below failed to provide adequate opportunity of being heard and rebut the assessee's contentions with documentary evidence. Therefore, the assessment orders and consequential penalties were set aside.

SHRI AMRIT LAL BATRA,SRINAGAR vs THE DY. COMMISSIONER OF INCOME-TAX-3, SRINAGAR

ITA 482/ASR/2014[2010-11]Status: Disposed6 Oct 2023AY 2010-11Remanded

The Tribunal, following the High Court's directions, remitted the issue of share transactions for fresh consideration. It held that legal expenses incurred to protect the assessee's chairmanship in a company were allowable business expenditure.

M/S SHANKAR RICE & GENERAL MILLS,MOGA vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

ITA 205/ASR/2023[2017-18]Status: Heard6 Oct 2023AY 2017-18Dismissed

The Tribunal held that the assessee failed to establish the nexus between the surrendered income and its regular business income, and thus it was correctly treated as deemed income. The applicability of Section 115BBE was also upheld.

SH. AMRIT LAL BATRA, PROP.,SRINAGAR vs THE ADDITIONAL COMMISSIONER OF INCOME-TAX, JAMMU

ITA 211/ASR/2013[2007-08]Status: Disposed6 Oct 2023AY 2007-08Remanded

The Tribunal, following the High Court's directions, remitted the issue of share transactions for fresh consideration. It held that legal expenses incurred to protect the assessee's chairmanship in a company were allowable business expenditure.

SHRI SHADI LAL JAIN,JALANDHAR vs INCOME TAX OFFICER WARD II (2), JALANDHAR

ITA 59/ASR/2013[1998-99]Status: Disposed6 Oct 2023AY 1998-99Allowed

The Tribunal held that the jewellery business of the purchaser was genuine, citing a Special Bench decision. Therefore, the sale of jewellery could not be treated as bogus accommodation entries.