ITAT Chennai Judgments — September 2022

The Tribunal held that filing a revised return within the due date, along with the required audit report (Form 10CCB), is sufficient for claiming the deduction under Section 80IA, even if it was not included in the original return. The disallowance by the authorities below was deemed incorrect.

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The case was restored to the CIT(A) with a direction to provide one more opportunity for hearing to the assessee.

The Tribunal, following the Madras High Court's decision in CIT vs. Pricol Ltd., held that the written-off rental deposits should be treated as business expenditure. The Tribunal directed the AO to allow the assessee's claim for both assessment years.

The Tribunal, following the Madras High Court's decision in CIT vs. Pricol Ltd., held that the written-off rental deposits should be treated as business expenditure. The Tribunal directed the AO to allow the assessee's claim for both assessment years.

The Tribunal held that in the absence of incriminating material found during the search, no addition can be made in an assessment framed under section 153A if the assessment for that year was unabated as on the date of the search.

The Tribunal dismissed the appeal as withdrawn, noting that the assessee had applied for withdrawal and the Department had issued Form No. 5 under the VSVS scheme. Liberty was granted to restore the appeal if the application before the Designated Authority was rejected.

The Tribunal noted that as per CBDT Circular No. 17 of 2019, appeals with a tax effect below Rs. 50 lakhs should not be filed. Therefore, the appeal was dismissed.

The Tribunal accepted the assessee's submission that the tax effect was below the CBDT's monetary limit. Therefore, the appeals filed by the Revenue were not maintainable.

The Tribunal held that the assessee cannot question the legality of the original assessment order passed under Section 153C in the present proceedings, which are in pursuance to a Section 263 order. The original assessment order had attained finality as it was not challenged by the assessee.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal held that the assessee cannot question the legality of the original assessment order passed under Section 153C in the present proceedings, which are in pursuance to a Section 263 order. The original assessment order had attained finality as it was not challenged by the assessee.

The Tribunal held that the assessee cannot question the legality of the original assessment order passed under Section 153C in the present proceedings, which are in pursuance to a Section 263 order. The original assessment order had attained finality as it was not challenged by the assessee.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal held that the reasons provided by the assessee for the delay were not bona fide and did not constitute a reasonable cause for condonation. Consequently, the petition for condonation of delay was rejected.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal noted that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeals were dismissed as not maintainable.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.

The Tribunal condoned short delays in filing appeals. It addressed the jurisdictional issue of assuming jurisdiction for search assessments in the absence of seized material and when assessments had not abated. The Tribunal also dealt with disallowance of expenses related to exempt income.