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203 orders · Page 4 of 5
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal found that the assessee had submitted documents to show the deposits belonged to the firm, but these were not properly verified by the lower authorities. The Tribunal set aside the orders and remitted the issue to the AO for fresh adjudication.
The Tribunal held that corpus funds are capital receipts and cannot be treated as income, regardless of whether the trust is registered under Section 12A/12AA of the Income Tax Act. It clarified that the assessee had not claimed exemptions under Sections 11 and 12, but merely contended that the corpus funds were capital in nature, a position supported by previous tribunal and high court rulings.
The Tribunal dismissed the appeal as withdrawn. However, it granted the assessee the liberty to revive the appeal if their application under the VSVS 2024 scheme is rejected for any reason.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal observed that the CIT(A) confirmed the addition without considering seized material or providing evidence to the assessee, and the assessment order lacked details of recorded satisfaction by the AOs. The matter is, therefore, remanded to the CIT(A) for fresh adjudication, ensuring a reasonable opportunity of hearing and keeping all contentions open.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.
The Tribunal affirmed that since the foundational revisional order under Section 263, which led to the reassessment, was set aside by the Tribunal, the consequential assessment order under Section 143(3) became invalid. The mere pendency of a departmental appeal against the Tribunal's previous order in the High Court, without a stay, does not negate the validity of the Tribunal's decision. Therefore, the Ld. CIT(A) was correct in allowing the assessee's appeal.
The Tribunal condoned the 156-day delay in filing the appeal, accepting the assessee's reason for non-receipt of notices. It found that the CIT(A) had dismissed the appeal ex-parte without adjudicating the merits. Therefore, the Tribunal set aside the ex-parte order and remitted the case back to the CIT(A) for a fresh decision on merits after providing the assessee an opportunity of being heard.
The Cochin Bench of the Income Tax Appellate Tribunal held that it lacked jurisdiction to adjudicate the appeal as the assessment order was passed by an Assessing Officer situated in Rajkot, Rajasthan. Citing Supreme Court judgments, the Tribunal affirmed that its jurisdiction is determined by the AO's location, thus dismissing the appeal as Coram Non Judice.
The Tribunal noted that the rejection was on technical grounds without a speaking order and that the assessee had otherwise complied with all conditions. Citing similar precedents from Kolkata and Surat Tribunals, it held that such an inadvertent mistake was not fatal. The Tribunal set aside the Learned CIT(E)'s order and directed them to consider the application under the correct provision or allow the assessee to amend Form 10AB, and then decide the case on merits after granting a personal hearing.
The ITAT condoned the 37-day delay in filing the appeal, acknowledging the assessee's reasons. However, since the appellant made no submissions to challenge the CIT(A)'s order on its merits, the ITAT found no grounds to interfere with the CIT(A)'s decision and dismissed the appeal.
The Income Tax Appellate Tribunal dismissed the appeal filed by the assessee. The dismissal was due to the appeal being a duplicate of a matter already adjudicated by the SMC Bench.
The ITAT held that a CIT(A) is legally obligated to dispose of an appeal on merits, even if heard ex-parte, citing the Bombay High Court. The tribunal remanded the case back to the CIT(A) for a de novo disposal on merits, instructing to afford the assessee a reasonable opportunity of hearing.
The Tribunal found that the CIT(A)'s order was a 'non-speaking order' as it merely extracted the AO's findings without independently discussing the issues or considering the assessee's submissions. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication on merits, after providing the assessee a reasonable opportunity of being heard.
The Tribunal found that the assessee had responded to initial notices but missed later ones due to staff oversight, and that the assessee had a prima facie case. Considering the ex-parte nature of the CIT(A)'s order, the Tribunal set it aside and restored the appeal to the CIT(A) for a decision on merits after hearing the assessee.
The assessee submitted a petition to withdraw the appeal because the Commissioner of Income Tax (Exemption) subsequently granted the approval in Form 10AD, which was earlier denied. The Tribunal permitted the withdrawal, and the appeal was dismissed as withdrawn.
The Tribunal found that the Ld. CIT(E)'s rejection was based on a technical ground and was a mechanical rejection without considering the merits or the assessee's explanation. Citing prior judgments, the Tribunal held that such a minor technical error should not be fatal. It directed the Ld. CIT(E) to reconsider the application on merits, either treating it under the correct provision or allowing the assessee to amend the form, and to grant a personal hearing.
Upon verifying with the Registry that duplicate appeals were registered for the same issue, the Tribunal concluded that one appeal did not require adjudication. As the e-filed appeal (ITA No. 243/Coch/2024) was already listed for hearing, the present physical appeal (ITA No. 548/Coch/2024) was dismissed as infructuous without being adjudicated on its merits.
The tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
The learned counsel for the assessee submitted a petition to withdraw the appeal, as the Commissioner of Income Tax (Exemption) had already granted the approval in Form 10AD. The tribunal permitted the assessee to withdraw the appeal, and thus, dismissed it as withdrawn.
The Tribunal confirmed the disallowance of Section 80P deduction, noting that the assessee was not eligible as the return of income was not filed within the prescribed time under Section 139(1) or in response to a notice under Section 148. The disallowance under Section 40(a)(ia) was also upheld, as the assessee failed to provide any evidence of being a primary agricultural credit society exempt from TDS or supporting documents for Form 15G/15H declarations.
The Tribunal condoned a 50-day delay in filing the appeal and found the assessee's contention of not receiving proper hearing notices from the CIT(A) (sent via email despite a request in Form 35 not to) to be genuine. Consequently, the ITAT set aside the CIT(A)'s order and remitted the case back to the CIT(A) for a fresh decision on merits after granting the assessee a proper opportunity of being heard.
Following the precedent set by the Hon'ble Jurisdictional High Court in CIT vs. Sahyadri Co-operative Credit Society Ltd., the Tribunal held that interest income earned by the cooperative society from deposits in treasury, scheduled banks, etc., is attributable to its business of providing credit facilities to members. Therefore, such income is eligible for deduction under Section 80P(2)(a)(i) of the Income Tax Act.
The Income Tax Appellate Tribunal found that the Assessing Officer had failed to examine the allowability of patent fees as revenue expenditure, thus rendering the assessment order erroneous and prejudicial to the interests of revenue. Citing Explanation 2 to Section 263 and relevant case law, the Tribunal upheld the PCIT's order to set aside the assessment for de novo proceedings.
The Tribunal held that the assessee was not entitled to the deduction under Section 80P because no valid return of income was filed within the due date prescribed under Section 139(1), as mandated by the amendment to Section 80AC by Finance Act 2018. This decision was based on the binding precedent set by the Hon'ble Jurisdictional High Court in Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham.
The Tribunal found that the appellant's explanation for the 338-day delay in filing the appeal, citing the demise of a Managing Partner, was not satisfactory. It noted that the impugned order was passed after the demise, and the firm was actively involved in proceedings before the PCIT. The Tribunal concluded that the reasons for delay were not adequately explained and appeared to be an afterthought, thus refusing to condone the delay.
The ITAT held that the CIT(A)'s refusal to admit additional evidence was unreasonable, as the need for such evidence arises precisely because it was not produced before the AO. The ITAT reversed the CIT(A)'s order and remitted the case back to the CIT(A) with a direction to admit the additional evidence under Rule 46A of the I.T. Rules and decide the appeal on merits.
The Tribunal condoned the 188-day delay in filing the appeal, finding valid reasons. It then set aside the ex-parte order of the CIT(A), ruling that the assessee was not given an effective opportunity to be heard, and remanded the matter to the CIT(A) for fresh adjudication on merits after proper notification to the assessee.