ITAT Dehradun Judgments — August 2021

The Tribunal held that the appeal was not maintainable as per CBDT Circular No. 17/2019 due to the low tax effect. The appeal was accordingly dismissed.

The tribunal noted the assessee's application and decided to dismiss the appeal. The dismissal was based on the settlement of the dispute under the Vivad Se Vishwas Act, 2020.

The Tribunal held that the assessee's business activities in Dehradun qualified for deduction under Section 80-IC, as it was engaged in the Information and Communication Technology industry and operated within the specified state. The previous disallowances were not applicable as a coordinate bench had allowed the deduction for earlier years.

The Tribunal took on record the Revenue's letter and application for withdrawal. The appeal filed by the Revenue was dismissed as withdrawn.

The Tribunal held that the appeal of the Revenue deserved to be dismissed in limine due to low tax effect, as per CBDT Circular No. 17/2019 and its subsequent clarification. The circular is binding on tax authorities.

The Tribunal held that the appeal of the Revenue deserved to be dismissed on account of low tax effect as per CBDT Circular No. 17/2019 and its subsequent clarification. The circular was binding on tax authorities.

The Tribunal held that the appeals were not maintainable due to the low tax effect as per CBDT Circular No. 17/2019. The appeals were accordingly dismissed.

The Tribunal held that the appeal of the Revenue deserved to be dismissed due to low tax effect, as per CBDT Circular No. 17/2019 and its subsequent clarification. The circular is binding on tax authorities.

The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can approach the Tribunal for reinstitution of the appeal.

The Tribunal noted the letter dated August 18, 2021, from the Additional Commissioner of Income Tax, Range-1(1), Dehradun, and Senior DR, ITAT Circuit Bench, Dehradun. In this letter, it was stated that the appeal filed by the Revenue was pending before the ITAT in ITA No. 1398/Del/2017 for Assessment Year 2008-09. The letter further clarified that the matters involved in the appeal had been resolved under the Vivad-Se-Vishwash Scheme-2020. As per the directions of the Ld. PCIT, Dehradun, the Revenue requested to withdraw the said appeal. In light of this submission and request for withdrawal by the Revenue, the Tribunal dismissed the appeal filed by the Revenue.

The Tribunal noted the letter submitted by the Revenue's DR stating that the appeal was pending before the Hon'ble Bench and that the matters involved had been resolved under the Vivad-Se-Vishwash Scheme-2020. Following the directions of the Ld. PCIT, Dehradun, the Revenue sought to withdraw the said appeal. In light of this submission and request for withdrawal, the Tribunal held that the appeal filed by the Revenue is dismissed. The operative direction is the dismissal of the appeal.

The Tribunal held that the appeal of the Revenue deserved to be dismissed on account of low tax effect as per CBDT Circular No. 17/2019 and its subsequent clarification. The circulars are binding on tax authorities.

The Tribunal held that the appeal was not maintainable due to the low tax effect as per CBDT Circular No. 17/2019. The appeal was dismissed with liberty to the revenue to approach the Tribunal if the tax effect exceeded Rs. 50 lakhs.

The Tribunal held that the appeal was not maintainable as per CBDT Circular No. 17/2019 due to the low tax effect. The appeal was dismissed with liberty to the revenue to approach the Tribunal if the tax effect exceeded Rs. 50 lakhs.

The Tribunal dismissed the assessee's appeal, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can approach the Tribunal for reinstitution of the appeal.

The Tribunal dismissed the assessee's appeal, subject to the condition that if the tax arrears are not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.

The Tribunal held that the assessee was not liable to deduct TDS as the recipient entities were recognized provident fund trusts and were exempt from tax under Section 10 of the IT Act, as clarified by CBDT circulars and their recognition status.

The Tribunal held that the assessee was not liable to deduct TDS as the recipient entities were recognized provident fund trusts and were exempt from tax under Section 10 of the IT Act, as clarified by CBDT circulars and their recognition status.

The Tribunal held that the assessee was not liable to deduct TDS as the recipient entities were recognized provident fund trusts and were exempt from tax under Section 10 of the IT Act, as clarified by CBDT circulars and their recognition status.

The Tribunal held that the assessee was not liable to deduct TDS as the recipient entities were recognized provident fund trusts and were exempt from tax under Section 10 of the IT Act, as clarified by CBDT circulars and their recognition status.

The Tribunal held that the assessee was not liable to deduct TDS as the recipient entities were recognized provident fund trusts and were exempt from tax under Section 10 of the IT Act, as clarified by CBDT circulars and their recognition status.