ITAT Delhi Judgments — August 2019

The Tribunal condoned the delay in filing the appeals. It held that the matter needed to be remanded to the Assessing Officer to examine whether the payments were made to transport contractors covered under Section 44AE of the Act.

The Tribunal noted that similar issues for earlier assessment years had been remanded back to the Assessing Officer. Following precedent, the Tribunal set aside the impugned orders and remitted the matter to the Assessing Officer for fresh consideration.

The Tribunal held that the AO and CIT(A) ignored the evidence produced by the assessee. The matter was remanded back to the AO to consider the evidence and provide an opportunity of hearing to the assessee.

The Tribunal held that additions under Section 153A cannot be made in completed assessments without incriminating material found during the assessee's search. Material found from a third party's premises cannot be used under Section 153A, but requires invoking Section 153C.

The Tribunal held that CBDT Circular No. 17/2019, which enhances the monetary limit for filing appeals, applies retrospectively to pending appeals. Therefore, appeals with a tax effect below the specified limit should be dismissed.

The Tribunal held that the CBDT circular enhancing the monetary limit for appeals is applicable to pending appeals. Since the tax effect was below the limit, the Revenue's appeal was not maintainable.

The Tribunal held that the CBDT circular enhancing the monetary limit for filing appeals is applicable to pending appeals. Therefore, the appeal was not maintainable due to the low tax effect.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal held that the ex-parte order by the CIT(A) was against the principles of natural justice as the assessee did not receive proper notice. Therefore, the case was remitted back to the CIT(A) for fresh adjudication.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the Revenue's appeals are not maintainable due to the tax effect being below the prescribed limit.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Therefore, the appeals were dismissed.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the Revenue's appeals are not maintainable due to the tax effect being below the prescribed limit.

The Tribunal held that the CBDT circular raising the monetary limit for departmental appeals to Rs. 50 lakhs is applicable to pending appeals. Since the tax effect in this case was below the revised limit, the appeal was not maintainable.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies to pending appeals. Therefore, the appeals were not maintainable due to the low tax effect.

The ITAT set aside the ex-parte order of the CIT(A) and restored all disputed issues back to the CIT(A) for fresh adjudication on merits. The assessee was directed to cooperate for speedy disposal and avoid unnecessary adjournments.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal held that the assessee's conduct was not contumacious or dishonest, and the omission was a bonafide inadvertent error. Therefore, the penalty for furnishing inaccurate particulars of income was not leviable.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs are not maintainable. Since the tax effect in this case was below the specified limit and no exceptions were brought to notice, the appeal was dismissed.

The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies retrospectively to pending appeals. Therefore, the Revenue's appeal was dismissed.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the Revenue's appeals are not maintainable due to the tax effect being below the prescribed limit.

The Tribunal held that the departmental appeal was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. No exceptions were brought to the notice of the Tribunal.

The Tribunal held that the Departmental appeal was not maintainable in view of the CBDT circulars which stipulated monetary limits for filing appeals. The Revenue's counsel did not press the appeal.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the Revenue should not have filed appeals where the tax effect is below the specified limit.

The Tribunal held that the Departmental appeal was not maintainable due to the low tax effect, as per CBDT Circulars. The Revenue's appeal was therefore dismissed.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal held that the appeal filed was not maintainable. The assessee was granted liberty to file a fresh appeal as per the ITAT rules.

The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies to pending appeals. Therefore, the appeals were not maintainable due to the low tax effect.

The Tribunal noted that the tax effect was below the enhanced monetary limit for filing appeals. The Departmental Representative did not controvert this proposition.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in the instant appeals was below the specified limit. Therefore, the appeals were not maintainable.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal noted that the tax effect in the appeal was less than Rs. 20 lakhs, and the CBDT circular directed not to file or press appeals below this monetary limit. Therefore, the Revenue's appeal was not maintainable.

The Tribunal restored the issue to the Assessing Officer for fresh examination of the evidence related to the gift of shares. The AO was directed to verify the genuineness of the share transfer and the absence of share transfer stamps.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the Revenue's appeals are not maintainable due to the tax effect being below the prescribed limit.

The Tribunal found that the Assessing Officer had examined the issues raised by the Principal CIT during assessment. The Tribunal noted that interest paid to trustees was reasonable and utilized for trust purposes, and salaries paid to trustees were justified based on their qualifications and roles.

The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies to pending appeals. Therefore, the appeals filed by the Department were not maintainable due to the low tax effect.

The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and that the Revenue's appeals are not maintainable due to the tax effect being below the prescribed limit.