ITAT Cuttack Judgments — January 2024

The Tribunal found that the CIT(A) passed the order ex-parte without providing a reasonable opportunity of being heard. Therefore, the case was restored to the Assessing Officer for a fresh assessment to ensure justice.

The Tribunal held that the Assessing Officer committed an irregularity by proceeding with the assessment without disposing of the assessee's objection to the reopening. Following the Supreme Court's decision in GKN Driveshafts (India) Ltd., the matter was restored to the Assessing Officer.

The Tribunal condoned the delay in filing the appeal. In the interest of natural justice, the issues were restored to the file of the AO for passing a fresh assessment order, directing the assessee to cooperate.

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the genuine reasons presented by the assessee. The Tribunal also deleted the addition made by the AO and confirmed by the CIT(A) on the grounds of the principle of mutuality.

The Tribunal restored the issues to the Assessing Officer for re-adjudication, subject to the assessee paying a cost of Rs. 10,000/-. This was done in the interest of justice, considering the substantial documents filed before the Tribunal that were not presented to the AO.

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the genuine reasons presented by the assessee. The Tribunal also deleted the addition made by the AO and confirmed by the CIT(A) on the grounds of the principle of mutuality.

The Tribunal condoned the delay in filing the appeal. It held that the assessee should be given an adequate opportunity to present evidence and that the AO should re-examine the issue, including the maintenance of books of accounts, in the interest of justice.