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84 orders · Page 1 of 2
The Tribunal condoned the delay in filing the appeal, finding the reasons to be genuine. It restored the matter to the CIT(A) for fresh adjudication, directing the assessee to produce all necessary documents and evidences. The Tribunal also imposed a cost of Rs.10,000 on the assessee, payable to the ITAT Bar Association, for failing to comply with notices, with non-payment leading to confirmation of the CIT(A)'s order.
The Tribunal, as a statutory authority, is bound by the literal interpretation of the Income Tax Act and cannot amend or rewrite its provisions. It noted that the CBDT circular relied upon by the assessee did not list its name specifically. The Tribunal held that powers to condone technical violations for refunds lie with the CBDT under Section 119(2)(b), where the assessee had already filed a petition. Finding no error in the orders of the CIT(A) and Assessing Officer, the Tribunal dismissed the appeal.
The Tribunal found that the CIT(Exemptions)'s order was indeed non-speaking and that the Act requires detailed reasons for rejecting such applications. Consequently, the case was restored to the file of the CIT(Exemptions) for readjudication, with a direction to pass a speaking order after considering all available materials and potentially calling for further details.
The Tribunal held that the assessee had a bona fide explanation for not filing the return of income within the statutory due date. The delay was attributed to the Directorate of Cooperative Audit appointing auditors for five financial years, including the assessment year under appeal, only on 29.11.2021, long after the due date of 30.09.2019 for filing returns under section 139(1). This constituted a reasonable cause under section 270A(6)(a).
The Tribunal found that the CIT(Exemptions)'s order was not a speaking order as required by law, as it failed to provide detailed reasons for rejection. Therefore, the issues were restored to the CIT(Exemptions) for readjudication, with the liberty to seek further details.
The Tribunal observed that the CIT(Exemptions)'s orders of rejection were non-speaking, lacking detailed reasons, which is contrary to the provisions of the Act requiring detailed reasons for rejection. Consequently, the Tribunal restored the matter to the file of the CIT(Exemptions) for readjudication, directing the passing of a speaking order after considering all available materials and allowing the CIT(Exemptions) to call for further details.
The Tribunal found that the CIT(E)'s rejection orders were not 'speaking orders' and lacked detailed reasons, which is a requirement of the Act. Consequently, the Tribunal restored the matter to the file of the CIT(Exemptions) for re-adjudication, granting the CIT(E) liberty to seek further details as necessary for a proper decision on the registration applications.
The Tribunal found that the CIT(Exemptions)'s order of rejection was non-speaking, lacking detailed reasons as required by the Act. In the interest of justice, the Tribunal restored the matter to the file of the CIT(Exemptions) for re-adjudication, granting liberty to call for any further details required.
The Tribunal held that the approval granted under Section 153D was mechanical and without application of mind, as evidenced by the large number of approvals granted in a short period. Consequently, the assessment orders were annulled.
The Tribunal observed that the CIT(Exemptions)'s orders of rejection were non-speaking, lacking detailed reasons, which is contrary to the provisions of the Act requiring detailed reasons for rejection. Consequently, the Tribunal restored the matter to the file of the CIT(Exemptions) for readjudication, directing the passing of a speaking order after considering all available materials and allowing the CIT(Exemptions) to call for further details.
The Tribunal found that the CIT(E)'s rejection orders were not 'speaking orders' and lacked detailed reasons, which is a requirement of the Act. Consequently, the Tribunal restored the matter to the file of the CIT(Exemptions) for re-adjudication, granting the CIT(E) liberty to seek further details as necessary for a proper decision on the registration applications.
The Tribunal found that the CIT(Exemptions)'s order of rejection was non-speaking, lacking detailed reasons as required by the Act. In the interest of justice, the Tribunal restored the matter to the file of the CIT(Exemptions) for re-adjudication, granting liberty to call for any further details required.
The Tribunal confirmed the invocation of Section 145(3) due to issues with the audit report and lack of complete details. However, it found the 1% profit rate to be too high for a petrol pump business.
The Tribunal found that the CIT(E)'s order was non-speaking and failed to provide detailed reasons for rejecting the registration application, as required by law. With no objection from the Revenue, the Tribunal restored the matter to the CIT(E) for fresh readjudication, allowing the CIT(E) to seek further details for the 12AB registration.
The Tribunal found that the CIT(E)'s order rejecting the 80G registration was indeed a non-speaking order, failing to provide detailed reasons as required by the Act. In the interest of justice, the Tribunal restored the matter to the file of the CIT(E) for readjudication, granting the CIT(E) the liberty to call for any further necessary details.
The Tribunal found the CIT(E)'s rejection order was not a speaking order and lacked detailed reasons as mandated by the Act. Consequently, in the interest of justice, the matter was restored to the CIT(E) for readjudication, allowing them to request further necessary details.
The Tribunal observed that penalties u/s 272A(1)(d) are intended for non-compliance during assessment proceedings, but in this case, the Assessing Officer levied them after the completion of assessment orders, indicating an implied condonation of non-compliance. Furthermore, the Tribunal recognized the reasonable cause demonstrated by the assessee regarding his mother's illness. Consequently, the penalties levied by the Assessing Officer and confirmed by the CIT(A) were deleted.
The Tribunal found that the AO had not made sufficient inquiries regarding the loan credits and the assessee's evidence. Therefore, the issue was set aside to the AO for necessary verification, including issuing summons if needed.
The Tribunal, in the interest of justice, decided to restore the matter to the file of the Assessing Officer for a fresh assessment. The Assessing Officer is directed to provide the assessee with a reasonable opportunity of hearing, and the assessee is directed to produce all required evidences for completion of the assessment afresh.
The Tribunal observed that penalties u/s 272A(1)(d) are intended for non-compliance during assessment proceedings, but in this case, the Assessing Officer levied them after the completion of assessment orders, indicating an implied condonation of non-compliance. Furthermore, the Tribunal recognized the reasonable cause demonstrated by the assessee regarding his mother's illness. Consequently, the penalties levied by the Assessing Officer and confirmed by the CIT(A) were deleted.
The Tribunal observed that penalties u/s 272A(1)(d) are intended for non-compliance during assessment proceedings, but in this case, the Assessing Officer levied them after the completion of assessment orders, indicating an implied condonation of non-compliance. Furthermore, the Tribunal recognized the reasonable cause demonstrated by the assessee regarding his mother's illness. Consequently, the penalties levied by the Assessing Officer and confirmed by the CIT(A) were deleted.
The Tribunal noted that if there was actual non-compliance, assessments should have been completed under section 144. However, completion under section 153A read with section 143(3) indicates that subsequent compliance was accepted, thereby ignoring earlier defaults. Following precedence, the Tribunal deleted the penalties under section 271(1)(b) as not justified.
The Tribunal noted that if there was actual non-compliance, assessments should have been completed under section 144. However, completion under section 153A read with section 143(3) indicates that subsequent compliance was accepted, thereby ignoring earlier defaults. Following precedence, the Tribunal deleted the penalties under section 271(1)(b) as not justified.
The Tribunal observed that penalties u/s 272A(1)(d) are intended for non-compliance during assessment proceedings, but in this case, the Assessing Officer levied them after the completion of assessment orders, indicating an implied condonation of non-compliance. Furthermore, the Tribunal recognized the reasonable cause demonstrated by the assessee regarding his mother's illness. Consequently, the penalties levied by the Assessing Officer and confirmed by the CIT(A) were deleted.
The Tribunal noted that if there was actual non-compliance, assessments should have been completed under section 144. However, completion under section 153A read with section 143(3) indicates that subsequent compliance was accepted, thereby ignoring earlier defaults. Following precedence, the Tribunal deleted the penalties under section 271(1)(b) as not justified.
The Income Tax Appellate Tribunal found merit in the assessee's submission and consequently allowed the appeal, setting aside the confirmed penalty.
The Tribunal acknowledged that the CIT(A) had provided opportunities, but the assessee failed to comply. However, in the interest of justice and based on the AR's request for another chance, the Tribunal restored the matter to the Assessing Officer for readjudication, with a direction for the assessee to cooperate.
The Tribunal noted that while both lower authorities sought details, the assessee could not furnish them. Recognizing that the lack of effective opportunity violated principles of natural justice, the Tribunal restored the issues to the AO for readjudication. The AO was directed to grant adequate opportunities to the assessee, and the assessee was instructed to cooperate.
The Tribunal held that the assessee had exceptional circumstances for accepting SBNs due to the nature of its business (IMFL sales) where opened bottles could not be returned. Therefore, the addition made by the AO and confirmed by the CIT(A) was deleted.
The Tribunal reversed the CIT(A)'s finding of delay, noting the appeal was within time. It held that the ex-parte assessment denied the assessee an opportunity to present evidence. The matter was restored to the AO for readjudication, allowing the assessee a proper hearing and instructing the AO to consider the Gujarat High Court's decision on the procedural nature of audit report filing.
The Tribunal found that the CIT(E)'s order was non-speaking and noted the assessee's existing 12A registration, which implied satisfaction with their charitable activities. It also highlighted the casual approach of the CIT(E) in issuing a notice under an incorrect section (14A instead of 80G). Consequently, the tribunal restored the matter to the CIT(E) for fresh consideration of the 80G application, directing them to provide a proper opportunity of hearing and examine all submitted documents.
The Tribunal restored the issue to the Assessing Officer to verify the plot numbers and distance from the municipality limits as of January 6, 1994. If the land is beyond 2 kms and plot numbers match, the compensation will be treated as exempt agricultural income.
The Tribunal acknowledged the assessee's repeated non-compliance before both the AO and CIT(A) despite multiple opportunities. However, in the interest of justice, the Tribunal restored all issues to the file of the CIT(A) for fresh adjudication on merit, granting the assessee another opportunity to present her case. A cost of Rs.2000/- per appeal was imposed on the assessee for non-cooperation, to be deposited within two months, with non-payment resulting in the appeals being dismissed.
The Tribunal found that the assessee was genuinely engaged in agricultural activities, supported by evidence such as photographs, video clips of the land, bank loan documents for agricultural purposes, and bills for fertilizer purchases. It noted the Ward Inspector's report, which partially confirmed the presence of standing paddy crops. Consequently, the Tribunal held that the agricultural income was genuine and deleted the addition made under section 68 for both assessment years.
The Tribunal dismissed the ground regarding lack of proper opportunity, finding that adequate opportunity was provided. It directed the AO to apply a profit rate of 4% (down from 5%) on the turnover of Rs.3,39,62,568/-, partially allowing this ground. The addition of Rs.6,77,500/- made under Section 69A for cash deposits during demonetization was deleted, as these deposits were considered to be from cash sales whose income was already estimated.
The Tribunal found that the assessee was genuinely engaged in agricultural activities, supported by evidence such as photographs, video clips of the land, bank loan documents for agricultural purposes, and bills for fertilizer purchases. It noted the Ward Inspector's report, which partially confirmed the presence of standing paddy crops. Consequently, the Tribunal held that the agricultural income was genuine and deleted the addition made under section 68 for both assessment years.
The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter for fresh adjudication on merits. The CIT(A) was directed to provide adequate opportunity of hearing to the assessee.
The Tribunal condoned the 144-day delay in filing the appeal after finding the assessee's explanation credible. Considering that the assessment was ex-parte and the assessee had no representation before the Assessing Officer, the Tribunal restored the matter to the AO's file. The AO is directed to conduct a de-novo assessment, providing the assessee a reasonable opportunity to produce all relevant evidence.
The Tribunal acknowledged the assessee's repeated non-compliance before both the AO and CIT(A) despite multiple opportunities. However, in the interest of justice, the Tribunal restored all issues to the file of the CIT(A) for fresh adjudication on merit, granting the assessee another opportunity to present her case. A cost of Rs.2000/- per appeal was imposed on the assessee for non-cooperation, to be deposited within two months, with non-payment resulting in the appeals being dismissed.
The Tribunal acknowledged the assessee's repeated non-compliance before both the AO and CIT(A) despite multiple opportunities. However, in the interest of justice, the Tribunal restored all issues to the file of the CIT(A) for fresh adjudication on merit, granting the assessee another opportunity to present her case. A cost of Rs.2000/- per appeal was imposed on the assessee for non-cooperation, to be deposited within two months, with non-payment resulting in the appeals being dismissed.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing appeals before the CIT(A), citing the principle of substantial justice over technical considerations. The quantum and penalty appeals were restored to the Assessing Officer for fresh adjudication.
The Income Tax Appellate Tribunal (ITAT) noted that both quantum and penalty appeals were dismissed by the CIT(A) without condoning the significant delays and without providing reasonable opportunity of hearing. Recognizing the plausible reasons for delay cited by the assessee, the ITAT restored the issues in the quantum appeals to the file of the Assessing Officer (AO) for fresh adjudication after providing a reasonable opportunity of hearing. The penalty appeals were also implicitly covered by this decision.
The Income Tax Appellate Tribunal (ITAT) noted that both quantum and penalty appeals were dismissed by the CIT(A) without condoning the significant delays and without providing reasonable opportunity of hearing. Recognizing the plausible reasons for delay cited by the assessee, the ITAT restored the issues in the quantum appeals to the file of the Assessing Officer (AO) for fresh adjudication after providing a reasonable opportunity of hearing. The penalty appeals were also implicitly covered by this decision.