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1,092 orders · Page 18 of 22
The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, both the assessee's and the Revenue's appeals were dismissed.
The Tribunal acknowledged the assessee's request to withdraw the appeal due to opting for the 'Vivad Se Vishwas Scheme'. The appeal was consequently 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that the diary entries, when corroborated by bank statements and other evidence, represent real transactions and not mere estimates. It also found a business connection between the assessee and a housing society, suggesting involvement in their workings.
The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, both the assessee's and the Revenue's appeals were dismissed.
The Tribunal noted that the assessee had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. Consequently, the appeals were consigned to records and treated as dismissed.
The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that the additions made by the Revenue were unwarranted, referencing a previous decision in a related case. Therefore, the appeal filed by the Revenue was dismissed.
The Tribunal accepted the Assessee's request and dismissed the appeals filed by the Revenue. The Assessee's cross-objection was also dismissed as infructuous.
The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that the appeal was not maintainable as the tax effect was below the prescribed limit of Rs. 50 lakhs as per CBDT Circular No. 17/2019. The appeal was dismissed on this ground.
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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 accordingly 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 to withdraw the appeals. This was based on the assessee opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.
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 and consigned the appeal to records, treating it as dismissed. This dismissal is subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.
The tribunal accepted the assessee's request to withdraw the appeal. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal held that the CIT(A) passed an ex-parte order without deciding the appeal on merits. In the interest of justice, the case was restored to the CIT(A) to grant one final opportunity to the assessee to present its case.
The Tribunal noted the assessee's request to withdraw the appeals due to opting for the 'Vivad Se Vishwas Scheme, 2020'. The appeals were consigned to records and treated as dismissed.
The Tribunal noted the assessee's request to withdraw the appeals due to opting for the 'Vivad Se Vishwas Scheme, 2020'. The appeals were 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 for withdrawal of the appeals. The appeals were 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 assessee requested to withdraw the appeals under the Vivad Se Vishwas Scheme, 2020. The Senior DR had no objection to this 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 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 assessee's settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that upon filing the declaration under the Vivad Se Vishwas Act, any pending appeal before the Tribunal is deemed to have been withdrawn. Therefore, the Revenue's appeal was dismissed as withdrawn.
The Tribunal decided to consign the appeal to records and treat it as dismissed. However, the assessee can approach the Tribunal for reinstitution if the dispute is not resolved 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 appeal. The appeal was consequently dismissed as withdrawn.
The tribunal noted that upon filing the declaration under the Vivad Se Vishwas Act, any pending appeal is deemed to have been withdrawn. Consequently, both the Revenue's appeal and the Assessee's cross-appeal were 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 to withdraw 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. 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 noted 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, subject to the condition that if the dispute is not resolved under the 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 assessee requested to withdraw all four appeals as the tax dispute had been settled under the 'Vivad Se Vishwas Scheme, 2020'. Form No. 3 was issued in favour of the assessee.
The tribunal granted the assessee's request to withdraw the appeals. This was based on the fact that the matters were settled under the Vivad se Vishwas Scheme, 2020.
The Tribunal held that since the orders passed under Section 153C, which formed the basis for the penalties, were quashed by a Coordinate Bench, there was no justification to sustain the penalties. Consequently, the penalties were directed to be deleted.
The assessee requested to withdraw all four appeals as the tax dispute had been settled under the 'Vivad Se Vishwas Scheme, 2020'. Form No. 3 was issued in favour of the assessee.
The Tribunal held that the CIT(A) erred in rejecting the additional evidence without considering the reasons for its non-production during the assessment stage. The matter was remitted back to the CIT(A) for fresh adjudication.
The tribunal granted the assessee's request to withdraw the appeals. This was based on the fact that the matters were settled under the Vivad se Vishwas Scheme, 2020.