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375 orders · Page 3 of 8
The Tribunal, considering the ex-parte assessment and the principles of natural justice, decided to grant the assessee another opportunity to present their case. The impugned order was set aside, and the assessment was restored to the AO for a fresh assessment.
The Tribunal held that the penalty notice was defective and invalid because it failed to specify the exact charge against the assessee, violating principles of natural justice. Consequently, the penalty levied was deleted.
The Tribunal held that the timeline for filing Form No. 10AB should be treated as directory, not mandatory, considering the transitional nature of amendments and the extension provided by CBDT circulars. The Madras High Court's decision was also relied upon.
The Tribunal found that the GST refund of Rs. 72,37,848/- was inadvertently reported in the tax audit report and is not revenue. Therefore, it cannot be brought to tax.
The Tribunal held that the income from foreign branches is taxable in India. This decision is based on legislative developments that overruled the Supreme Court's decision in PVAL Kulandagan Chettiar's case and is covered by a coordinate bench's decision in the assessee's own case.
The Tribunal held that the Advance Pricing Agreement (APA) entered into by the assessee with the CBDT is valid for AYs 2014-15 to 2018-19, and all four appeals fall under its purview. The APA clearly lays down the scheme of working to be followed by the assessee, and the assessee has reported its financial transactions in complete fulfillment of these stipulations. Therefore, there was no case for any adjustment to be made by the TPO or for the DRP to reiterate the TPO's actions. The addition made by the Assessing Officer (AO) was in conflict with the agreements in the APA and consequently deserved to be quashed and set aside. The addition made by the AO was deleted, and the ground of appeal was allowed. For the subsequent AYs (2015-16, 2017-18, and 2018-19), the facts and arguments were identical, and following the decision for AY 2014-15, the additions were also deleted and the grounds of appeal allowed. The Tribunal did not expressly leave any issue undecided.
The Tribunal held that the income from foreign branches is taxable in India. This decision is based on legislative developments that overruled the Supreme Court's decision in PVAL Kulandagan Chettiar's case and is covered by a coordinate bench's decision in the assessee's own case.
The Tribunal held that the assessee was merely a signing authority and not the owner of the foreign bank account. The company confirmed the account was recorded in its books and the assessee's role as an authorized signatory.
The Tribunal held that the income from foreign branches is taxable in India. This decision is based on legislative developments that overruled the Supreme Court's decision in PVAL Kulandagan Chettiar's case and is covered by a coordinate bench's decision in the assessee's own case.
The Tribunal held that the reasons provided by the assessee constituted 'sufficient cause' for the delay. The CIT(A) should have adopted a liberal approach and condoned the delay to decide the appeal on its merits.
The Tribunal held that the assessee is eligible for the deduction under Section 80IC. It relied on previous decisions of the Tribunal in the assessee's own case which had already adjudicated similar issues in favour of the assessee.
The Tribunal held that the FAA's ex parte order violated principles of natural justice. The assessee was not given a proper opportunity to be heard before the appeal was decided.
The Tribunal held that the provision for customer loyalty programs was based on a scientific method and allowed the claim. It also ruled that UPS is an integral part of computers and eligible for 60% depreciation, directing the AO to allow the claim.
The Tribunal held that Section 44AD was not applicable as the assessee's turnover exceeded the prescribed limits. Citing a High Court judgment on similar facts, the Tribunal upheld the CIT(A)'s decision to restore the income estimation at 5% of contract receipts.
The Tribunal held that the assessee is covered under Section 44BB of the Act. It further found that M/s. Deep Drilling 8 Pte Ltd., Singapore, does not have a Permanent Establishment (PE) in India as per the India-Singapore Double Taxation Avoidance Agreement (DTAA). Consequently, the income earned by Deep Drilling 8 Pte Ltd. is not taxable in India. Therefore, the assessee is not liable for deducting TDS under Section 195 of the Act. As TDS was not deductible, the provisions of Section 40(a)(i) cannot be invoked for disallowance of the sub-contract charges paid by the assessee. The Tribunal set aside the orders of the authorities below and deleted the addition made by the Assessing Officer and confirmed by the DRP. The appeal filed by the assessee was allowed.
The tribunal held that the reopening of assessment and the consequential additions were unsustainable in law, as similar issues had been decided in favor of the assessee in previous years by a coordinate bench. The tribunal allowed the appeal on both legal and merit grounds.
The Tribunal found that the assessee had provided sufficient evidence to prove the genuineness of the expenses. The matter was remitted to the Assessing Officer for verification of income offered by one of the recipients.
The Tribunal condoned the delay in filing the appeal. It deleted the addition related to agricultural produce sales due to lack of basis for estimation. The issue of wedding gifts was set aside to the AO for fresh adjudication after admitting additional evidence.
The Tribunal found that the assessee had submitted Form 10AB and a copy of Form 10AC showing registration. Therefore, the CIT(E) was not justified in rejecting the application on the stated grounds.
The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.
The tribunal noted a subsequent CBDT circular extending the due date for such applications. In the interest of justice, the assessee was given an opportunity to re-apply.
The Tribunal noted that the CIT(E) rejected the application due to a system limitation preventing changes to the declared objects. The assessee was advised to file a fresh application, as per a CBDT circular extending the time limit, to correct the nature of the trust.
The Tribunal noted a subsequent CBDT circular extending the deadline for filing such applications and allowing fresh applications in cases of rejection due to wrong section code. Therefore, the assessee was given an opportunity to re-approach the CIT(E).
The Tribunal condoned the delay in filing the appeals. Considering a subsequent CBDT circular extending the due date, the Tribunal allowed the assessee to re-approach the CIT(E) for reconsideration.
The Tribunal condoned the delay in filing the appeal and, considering the assessee's readiness to present evidence, remitted the matter back to the Assessing Officer for fresh consideration.
The Tribunal noted a subsequent CBDT circular extending the due date for filing Form 10AB applications. Considering this development and in the interest of justice, the assessee was given an opportunity to re-approach the CIT(E).
The Tribunal noted that the CIT(E) rejected the application due to a system limitation preventing changes to the declared objects. The assessee was advised to file a fresh application, as per a CBDT circular extending the time limit, to correct the nature of the trust.
The Tribunal rejected the assessee's petition for condonation of delay, stating that a change in management alone is not a sufficient cause for the delay. Consequently, the appeal was dismissed as not maintainable.
The Tribunal noted a subsequent CBDT circular extending the due date for such applications. In the interest of justice, the assessee was given an opportunity to re-approach the CIT(E) for reconsideration.
The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.
The Tribunal, considering the ex-parte nature of the lower authorities' orders and the principles of natural justice, decided to provide the assessee with another opportunity. The impugned orders were set aside for a de-novo assessment.
The ITAT held that the CIT(A) was not justified in not admitting the appeal. The tribunal directed the CIT(A) to admit the appeal and adjudicate it on merits.
The Tribunal noted a subsequent CBDT circular extending the due date for such applications. In the interest of justice, the assessee was given an opportunity to re-apply.
The Tribunal held that the CIT(A) decided the appeal ex-parte without examining the cash book. Therefore, the assessee should be given another opportunity to submit evidence.
The Tribunal condoned the delay in filing the appeals. Considering a subsequent CBDT circular extending the due date, the Tribunal allowed the assessee to re-approach the CIT(E) for reconsideration.
The Tribunal set aside the impugned orders and remanded the matters back to the Assessing Officer for de-novo assessment, citing principles of natural justice and the ex-parte nature of the previous orders.
The Tribunal set aside the impugned orders and remanded the matters back to the Assessing Officer for de-novo assessment, citing principles of natural justice and the ex-parte nature of the previous orders.
The Tribunal noted a subsequent CBDT circular extending the due date for such applications. Considering this development and in the interest of justice, the Tribunal decided to give the assessee an opportunity to re-approach the CIT(E) for reconsideration of their application.
The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the subsequent grant of registration.
The Tribunal noted a subsequent CBDT circular extending the due date for filing such applications and allowing fresh applications for those whose applications were rejected solely on account of delay. Therefore, the assessee should be given an opportunity to re-apply.
The Tribunal noted a subsequent CBDT circular extending the due date for filing such applications. Considering this development and in the interest of justice, the assessee was given an opportunity to re-approach the CIT(E).
The tribunal noted a subsequent CBDT circular extending the due date for filing such applications. In the interest of justice, the assessee was given an opportunity to re-approach the CIT(E) for reconsideration.
The Tribunal noted a subsequent CBDT circular extending the due date for such applications. Considering this development and in the interest of justice, the Tribunal decided to give the assessee an opportunity to re-approach the CIT(E) for reconsideration of their application.
The Tribunal accepted the assessee's submission regarding the inadvertent mistake. It directed the CIT(Exemption) to consider the application under the correct clause and adjudicate it on merits.
The Tribunal held that the rejection based on the timeline was invalid due to the subsequent extension granted by the CBDT. The CIT(Exemptions) was directed to consider the applications on their merits.
The Chennai ITAT dismissed the appeal as infructuous. The assessee was granted liberty to pursue the appeal before the correct bench of the Tribunal in Mumbai.
The Tribunal, while noting the assessee's negligence, granted another opportunity based on the principle of natural justice. The matters were restored to the AO for fresh assessment after providing a reasonable hearing opportunity.
The Tribunal allowed the assessee's request to withdraw the appeals. The withdrawal was based on the assessee having subsequently been granted the registration they had applied for.
The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to present its case. The matter was restored to the CIT(A) for a fresh adjudication after providing a reasonable hearing opportunity.
The ITAT, while acknowledging the assessee's non-appearance before the CIT(A), set aside the order and restored the appeal to the CIT(A) for adjudication on merits, to uphold the principle of natural justice.