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491 tribunal orders from the Amritsar bench in 2025.
Showing 40 of 491 orders. Use the months below for the rest.
The Tribunal observed that the assessee had significant prior withdrawals totaling Rs. 26 Lacs and, in the absence of any explanation for their utilization for other purposes, presumed that the subsequent cash deposits were sourced from these earlier withdrawals. Consequently, the Tribunal restricted the addition to Rs. 3 Lacs, modifying the AO's original addition.
The Tribunal condoned the delay in filing appeals due to the assessee's critical health condition. Recognizing that the CIT(A) enhanced income and the assessee was unable to furnish supporting documents due to medical indisposition, the Tribunal remanded both appeals to the Ld. First Appellate Authority for fresh adjudication on merits, providing the assessee a fair opportunity to be heard and submit all supporting documents.
The Tribunal condoned the delay in filing appeals due to the assessee's critical health condition. Recognizing that the CIT(A) enhanced income and the assessee was unable to furnish supporting documents due to medical indisposition, the Tribunal remanded both appeals to the Ld. First Appellate Authority for fresh adjudication on merits, providing the assessee a fair opportunity to be heard and submit all supporting documents.
The Tribunal acknowledged the dissolution of the partnership firm and the continuation of business as a proprietorship. However, it remitted the matter back to the AO for proper verification of the dissolution deed, audited accounts, and balance sheet of the proprietorship. If these documents are found to be correct and in order, the addition made by the AO shall be deleted, and the CIT(A)'s order deleting the addition will be sustained.
The Tribunal acknowledged the lack of factual evidence for charitable activities but, considering the society's noble charitable objects and the assessee's plea for further opportunity, remanded both matters back to the CIT(E). The CIT(E) is directed to provide the assessee with a fair chance to produce all necessary documents and evidence, including for subsequent periods and photographs, to verify the charitable activities. The Tribunal explicitly stated that it expressed no opinion on the merits, leaving the ultimate satisfaction for registration with the CIT(E).
The Tribunal considered the re-registration certificate submitted by the assessee and decided to remand the case back to the CIT(E) for fresh consideration. The CIT(E) is directed to examine the certificate and proceed as per law, with the Tribunal specifically stating it has not expressed any opinion on the merits of the case.
The Tribunal acknowledged the lack of factual evidence for charitable activities but, considering the society's noble charitable objects and the assessee's plea for further opportunity, remanded both matters back to the CIT(E). The CIT(E) is directed to provide the assessee with a fair chance to produce all necessary documents and evidence, including for subsequent periods and photographs, to verify the charitable activities. The Tribunal explicitly stated that it expressed no opinion on the merits, leaving the ultimate satisfaction for registration with the CIT(E).
The tribunal condoned the substantial delay in filing the appeals, acknowledging the assessee's negligence but allowing the appeals in the interest of justice, albeit with a token cost of Rs. 5,000. Both appeals were remanded back to the CIT(A) for fresh adjudication on merits, with directions for the assessee to submit explanations and evidence and cooperate fully. The tribunal refrained from expressing any opinion on the merits of the penalty itself.
The Tribunal, relying on principles from the Supreme Court case of Collector, Land Acquisition vs. Mst. Katiji & Ors. and natural justice, condoned the delay in filing the appeal. The CIT(A)'s order was set aside, and the case was remanded to the CIT(A) for a de novo adjudication on merits, with a specific direction not to raise the issue of delay again. The appeal was allowed for statistical purposes.
The tribunal condoned the substantial delay in filing the appeals, acknowledging the assessee's negligence but allowing the appeals in the interest of justice, albeit with a token cost of Rs. 5,000. Both appeals were remanded back to the CIT(A) for fresh adjudication on merits, with directions for the assessee to submit explanations and evidence and cooperate fully. The tribunal refrained from expressing any opinion on the merits of the penalty itself.
The Tribunal acknowledged the assessee's claim of presumptive income under section 44AD, referencing the principle that individual cash deposits need not be explained if they have nexus to gross receipts when books are not maintained. However, considering the bank account's opening date and the purchase of Fixed Deposit Receipts (FDRs), the Tribunal found that not all receipts could be deemed business receipts. Therefore, the Tribunal confirmed a lump sum addition of Rs.3 Lacs, deleting the remaining addition, and directed the AO to recompute the assessee's income.
The Tribunal condoned the delay in filing appeals before the CIT(A), noting that the appeals were dismissed without adjudication on merits. It remanded both appeals back to the CIT(A) for fresh adjudication on merits. The Tribunal also imposed a token cost of Rs. 2,000 on the assessee for being a "habitual defaulter" in filing appeals, directing the amount to be paid to the Prime Minister's National Relief Fund.
The Tribunal noted that the CIT(A) failed to consider various documents submitted by the assessee, such as loan files and bank statements, which were material to substantiating the cash deposits. Consequently, the Tribunal restored the matter back to the CIT(A) for a de novo adjudication on merits, with directions for the assessee to present and prove its case.
The Tribunal held that a profit rate of 6% should be applied on the entire receipts of Rs.171.36 Lacs, noting that the business dealt with highly competitive commodities and that cash deposits should not be bifurcated as the sole source was business receipts. Consequently, it directed the Assessing Officer to re-compute the income, clarifying that the separate addition of unexplained cash deposits was not justified.
The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's circumstances. It set aside the impugned order and restored the matter back to the Ld. CIT(A) for de novo adjudication on merits, directing the assessee to present and prove their case afresh.
The Tribunal condoned the delay in filing appeals before the CIT(A), noting that the appeals were dismissed without adjudication on merits. It remanded both appeals back to the CIT(A) for fresh adjudication on merits. The Tribunal also imposed a token cost of Rs. 2,000 on the assessee for being a "habitual defaulter" in filing appeals, directing the amount to be paid to the Prime Minister's National Relief Fund.
The Tribunal held that rejecting registration solely due to a minor technical error in selecting a section code, when the genuineness of activities and financials are not disputed, is a curable defect. Relying on past decisions, the Tribunal remanded the matter back to the CIT (Exemptions) to either treat the application as correctly filed or provide the assessee an opportunity to rectify the defect and reconsider the application afresh on merits.
Considering the principles of natural justice, the Tribunal set aside the impugned orders for all assessment years. It restored the appeals back to the Ld. CIT(A) for fresh adjudication on merits, directing the assessee to plead and prove its case forthwith.
The Tribunal, invoking principles of natural justice, condoned the 97-day delay and set aside the CIT(A)'s order. The case was restored to the CIT(A) for a de novo adjudication on merits, with a direction not to raise the delay issue again and for the assessee to present its case forthwith.
Considering the principles of natural justice, the Tribunal set aside the impugned orders for all assessment years. It restored the appeals back to the Ld. CIT(A) for fresh adjudication on merits, directing the assessee to plead and prove its case forthwith.
Considering the principles of natural justice, the Tribunal set aside the impugned orders for all assessment years. It restored the appeals back to the Ld. CIT(A) for fresh adjudication on merits, directing the assessee to plead and prove its case forthwith.
The Tribunal, applying principles of natural justice, admitted the appeal and restored the case to the CIT(A) for de novo adjudication on merits. The assessee was directed to plead and prove their case forthwith. The appeal was accordingly allowed for statistical purposes.
The Tribunal held that the assessee's method for determining the ALP of electricity was reasonable and acceptable, as it was less than the prescribed tariff for biomass-based projects. The Tribunal also found that the sale of steam was eligible for deduction under Section 80IA and that there was an error in the calculation of losses, leading to a double deduction.
The Tribunal observed that the assessee's business predominantly involved cash sales and the cash deposits were duly recorded in the business cash book. Consequently, the addition of Rs.3,87,718/- as unexplained income was not sustained and was deleted. The reduction in Gross Profit directed by the CIT(A) was also reversed.
The tribunal held that the brought forward capital from previous years, supported by audited balance sheets, could not be disputed, leading to the deletion of the addition on capital account. However, the issue of bank interest disallowance required further examination by the AO.
The Tribunal restored the appeal back to the CIT(A) for de novo adjudication on merits, granting an opportunity to the assessee to prove its case. The issue of delay would not be raised by the CIT(A).
The Tribunal held that the nature and source of the cash deposit, stemming from genuine business sales, were established and recorded in the assessee's books of account. The violation of RBI/Government notification by accepting SBNs beyond the stipulated date does not automatically render the deposit unexplained for tax purposes under Section 69A, especially when the sales themselves were accepted by the AO. Sustaining the addition would lead to double taxation as the sales were already included in the gross turnover. Consequently, the addition of Rs. 3,66,000/- made under Section 69A was not legally justified and was deleted.
The Tribunal held that the assessee's cash deposit was satisfactorily explained by a combination of agricultural income earned and the unutilized portion of a previous cash withdrawal. Therefore, the addition made by the Assessing Officer was deleted.
The Tribunal held that the CIT(A) was not legally justified in dismissing the appeal under Section 249(4)(b) after admitting it and proceeding to the stage of remand report and discussion on merits, especially when admitted tax had been paid. Regarding the long-term capital gains, the Tribunal found that the estimated fair market value of agricultural land in the base year 1981, accepted by the AO in the case of the assessee's brother for the same inherited land, should be applied. The Tribunal also noted that the AO's remand report did not contain adverse findings regarding the assessee's claims for deductions under Sections 54B and 54F, supported by documentary evidence. The Tribunal accepted the explanations for the credits in the bank account, including a Rs. 20 lakh transfer from the brother's HUF account, finding the source explained. Consequently, the Tribunal allowed deductions under Sections 54B and 54F, accepted the bank credit explanations, and determined the taxable LTCG at Rs. 37.02 lakhs. The legal grounds regarding notice service were not discussed as the appeal was decided on merits.
The Tribunal found that the assessee failed to provide sufficient evidence to justify the discrepancies in contract receipts and the genuineness of sundry creditors. The matter was remanded to the CIT(A) for a fresh opportunity to present evidence.
The ITAT held that the CIT(A) should have provided the assessee an opportunity to explain the significant delay of 1275 days before dismissing the appeal. The matter was remanded back to the CIT(A) to reconsider the condonation of delay and, if satisfactorily explained, to proceed to dispose of the appeal on its merits.
The Tribunal held that the requirement of filing Form 10-IE was directory, not mandatory, and that the belated filing due to technical glitches, along with the form being available before the AO at the time of assessment, constituted sufficient compliance. The assessee is entitled to the benefit of the new tax regime.
The Tribunal observed that notices from the CIT(A) were likely not received by the assessee through the provided email ID, leading to the ex-parte dismissal without merits. Consequently, the Tribunal remanded the entire matter back to the CIT(A) with directions to provide the assessee a reasonable opportunity of hearing and for the assessee to furnish all necessary documentary evidence and explanations for a fresh adjudication on merits.
The Tribunal acknowledged that all submissions and documentary evidence were filed before the CIT(A), and a remand report with a rejoinder was on record. Despite the DR's request to remand to the CIT(A) for disposal on merits and the assessee's non-appearance, the Tribunal upheld the CIT(A)'s decision to remand the case to the AO for a fresh assessment, granting the assessee an opportunity to be heard and present evidence.
The Tribunal acknowledged that notices were properly served to the assessee's registered email IDs. However, in the interest of justice and considering the nature of the assessee's business and the large turnover, it was decided to grant one final opportunity. The matter was remanded back to the CIT(A) for fresh consideration, instructing the assessee to submit all necessary documents, books of accounts, and explanations for the cash deposits.
The Tribunal condoned the delay in filing the appeal, finding no intentional neglect. It held that the appeal against the original assessment order dated 15.12.2016 was still valid and pending adjudication on merits before the CIT(A). However, the appeal against the reassessment order dated 22.12.2019 was deemed infructuous as the underlying PCIT order u/s 263 had been set aside by the ITAT. The Tribunal, therefore, set aside the CIT(A)'s order and remanded the matter back to the CIT(A) for fresh adjudication on the merits of the appeal against the original assessment order, ensuring the assessee a reasonable opportunity of hearing.
The Tribunal noted that the CIT(A) dismissed the appeal for delay without providing the assessee an opportunity to explain the cause. In the interest of justice, the matter was remanded back to the CIT(A) to allow the assessee to explain the delay with sufficient reasons, and thereafter dispose of the appeal on merits.
The Tribunal found that the advance of Rs. 2.22 lakhs received by the assessee from his son for the agricultural land purchase was satisfactorily explained. The son's audited financials, showing significant contract receipts, net profit, and fixed assets, proved his financial capacity to advance the said amount. Consequently, the addition sustained by the First Appellate Authority was deleted.
The Tribunal condoned the delay in filing the appeal, finding no intentional neglect. Since the documentary evidence regarding the source of funds for the land purchase was fresh and had not been examined by the lower authorities, and considering the ex-parte orders, the Tribunal set aside the assessment and remanded the matter back to the Assessing Officer for fresh assessment to verify the authenticity of the documents and sources of investment.