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938 orders · Page 2 of 19
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that the departmental appeal was not maintainable as it was filed against the Board's instructions regarding monetary limits for appeals. The Revenue's appeal was therefore dismissed.
The Tribunal held that the CIT(Appeals) correctly dismissed the manual appeal as non-est. However, since the electronic appeal would be considered on merits after condonation of delay, substantial justice was rendered.
The Tribunal dismissed the appeal as withdrawn based on the assessee's concession. Liberty was granted to revive the appeal if the settlement under the scheme failed for technical reasons.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the prescribed monetary limit. Consequently, the assessee's cross-objection also became infructuous.
The Tribunal noted that the assessee had filed the necessary declaration under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.
The Tribunal dismissed both appeals filed by the assessee and the Revenue. This dismissal was conditional, allowing for restoration if the dispute is not settled under the scheme.
The Tribunal noted that the assessee had opted for settlement under the Vivaad Se Vishwas Scheme. Following a Bombay High Court decision, the Tribunal dismissed the appeal as withdrawn.
The Tribunal consigned the appeals to records and treated them as dismissed. However, the dismissal is subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeals.
The Tribunal consigned the appeals to records and treated them as dismissed. However, the dismissal is subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeals.
The Tribunal allowed the assessee's request to withdraw the appeal. However, this was subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.
The Tribunal dismissed both appeals filed by the assessee and the Revenue. This dismissal was conditional, allowing for restoration if the dispute is not settled under the scheme.
The Tribunal allowed the assessee to withdraw the appeal, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.
The Tribunal held that the medical insurance premium paid for employees' family members, as per employment rules, is an expenditure incurred wholly and exclusively for the purpose of business. The disallowance made by the lower authorities was deleted.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme, making the appeal infructuous. The Revenue did not object, and the tribunal treated the appeal as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeals. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was filed and noted.
The Tribunal decided to treat the appeal as dismissed, acknowledging the assessee's settlement under the Vivad Se Vishwas Scheme. However, it allowed the assessee to seek reinstitution of the appeal if the settlement fails.
The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Scheme, the assessee can seek reinstitution of the appeals.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that since the seized documents did not belong to the assessee and the Revenue had not challenged similar orders for other group assessees, the assessment order under Section 143(3) was bad in law. Therefore, the assessee's appeal was allowed, and the Revenue's appeal was dismissed.
The Tribunal accepted the assessee's request for withdrawal of the appeals. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was filed and noted.
The Tribunal held that the PCIT wrongly assumed jurisdiction under Section 263 as the Assessing Officer had conducted proper inquiries and made additions based on available evidence. The additions made by the AO were considered valid, and the PCIT's order was set aside.
The Tribunal held that since the seized documents did not belong to the assessee and the Revenue had not challenged similar orders for other group assessees, the assessment order under Section 143(3) was bad in law. Therefore, the assessee's appeal was allowed, and the Revenue's appeal was dismissed.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The settlement under the Vivad Se Vishwas Scheme was acknowledged.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
The Tribunal accepted the assessee's request for withdrawal of the appeals. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was filed and noted.
The Tribunal held that the appeal was not maintainable due to low tax effect, as it was below the revised monetary limit of Rs. 50,00,000/- stipulated in CBDT Circular No. 17/2019.
The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme and a certificate was filed. The Senior DR had no objection to the withdrawal of the appeal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeals. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The tribunal accepted the assessee's request for withdrawal of the appeals. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme.
The Tribunal acknowledged that the assessee has filed the necessary declaration under the Vivad se Vishwas Act. Consequently, the appeal was treated as dismissed for statistical purposes.