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1,092 orders · Page 15 of 22
The Tribunal accepted 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.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 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 The appeal was dismissed as withdrawn.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 appeal. The appeal was dismissed as withdrawn.
The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.
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 The appeal was dismissed as withdrawn.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 appeals. The appeals were dismissed as withdrawn.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal decided to consign the appeal to records and treat it as dismissed. This is 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 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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 The appeal was dismissed as withdrawn.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 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 The appeal was dismissed as withdrawn.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 The appeal was dismissed as withdrawn.
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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 for withdrawal of the appeal. The appeal was dismissed as withdrawn by the tribunal.
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 The appeal was dismissed as withdrawn.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 appeal. The appeal was dismissed as withdrawn.
The Tribunal restored the issue to the CIT(A) to grant one final opportunity to the assessee to present its case. The CIT(A) was directed to decide the penalty issue afresh after considering the assessee's submissions and the relevant facts and law.
The tribunal noted the assessee's request to withdraw the appeal due to opting for the 'Vivad Se Vishwas Scheme, 2020'. The appeal was consigned to records and treated as dismissed.
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 appeal based on the settlement under the Vivad Se Vishwas Scheme. The Revenue was granted liberty to approach the court if any objection arises in the assessee making subsequent payments.
The Tribunal acknowledged the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The appeal was consigned to records and treated as dismissed, with a liberty to seek reinstitution if the settlement fails.
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 for withdrawal of the appeals. The appeals were dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.
The Tribunal held that the penalty levied by the Assessing Officer was not legally valid. This was due to a defect in the penalty notice, which did not clearly specify under which limb of Section 271(1)(c) the penalty was being levied.
The tribunal accepted the assessee's request to withdraw the appeal as the assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme.
The Tribunal decided to consign the appeal to records and treat it as dismissed. This 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 appeal.
The Tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act and consequently dismissed the appeal. However, a caveat was added allowing for reinstitution if the settlement is not finalized.
The Tribunal allowed the assessee's request to withdraw the appeal as the dispute was intended to be settled under the Vivaad Se Vishwas Scheme, 2020. Liberty was granted to revive the appeal if settlement failed for technical reasons.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that since the deductee (sister concern) had already declared the income and paid taxes on it, disallowing the expense again from the assessee would be impermissible, following the Apex Court's decision in Hindustan Coca-Cola Beverages. The matter was remanded for fresh consideration.
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 Senior DR had no objection to this request.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal decided to consign the appeal to records and treat it as dismissed. This 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 appeal.
The assessee sought to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal noted the assessee's request for withdrawal due to opting for settlement under the Vivad Se Vishwas Act, 2020. The appeal was consigned to records and treated as dismissed, subject to reinstitution if the settlement fails.
The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The tribunal noted that the respondent had no objection to the withdrawal.
The Tribunal held that booking a flat with a private builder, with substantial payment made within the prescribed period, constitutes compliance with Section 54. The intention of the legislature is to encourage investment in new residential houses, and strict technicalities should not deny this benefit.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal decided to consign the appeal to records and treat it as dismissed. This dismissal is 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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal. The appeal was accordingly dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were 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 for withdrawal of the appeals. The appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeal as the assessee decided to settle the dispute under the Vivaad Se Vishwas Scheme. Liberty was granted to revive the appeal if the settlement failed for technical reasons.