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1,092 orders · Page 2 of 22
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that the Departmental appeal was not maintainable as per CBDT Circulars which set monetary limits for filing appeals. The Revenue did not press the appeal.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal considered the Revenue's application for withdrawal of the appeals. The withdrawal was based on the assessee's successful application under the VSVS, 2020 scheme.
The Tribunal restored the appeal to the file of the CIT(A) to allow the assessee an opportunity to present their case. This was done in the interest of substantial justice, as the CIT(A) order was passed ex-parte without considering the merits.
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 Revenue's request to withdraw the appeals. Consequently, the appeals filed by the Revenue were dismissed as withdrawn.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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 in light of 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 The appeal was dismissed as withdrawn.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 held that the Assessing Officer must record his dissatisfaction with the assessee's claim regarding expenses incurred for earning exempt income before invoking Section 14A and Rule 8D. Without such recorded dissatisfaction, the addition is unsustainable.
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 The appeal was dismissed as withdrawn.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 Senior DR had no objection to the withdrawal.
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 appeal. 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 The appeal was dismissed as withdrawn.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 assessee requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted this request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.
The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Therefore, the appeal was rendered infructuous.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The Revenue's appeals were accordingly dismissed.
The Tribunal accepted the assessee's request to withdraw the appeal. The Senior DR had no objection to this withdrawal.
The Tribunal held that the decision of the Hon'ble Jurisdictional High Court, which was in favor of the assessee, was applicable. The additions made by the AO were based on the revenue's pending appeal before the Apex Court.
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 considered 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 it could be reinstituted if the dispute is not resolved under the 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 restored the issue of disallowance for fines and penalties to the Assessing Officer for fresh examination, allowing the assessee an opportunity to explain the nature of these payments. Similarly, the issue of disallowance under Section 14A was restored to the Assessing Officer with directions to consider only investments yielding exempt income for calculation.
The tribunal noted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme, 2020.
The Tribunal acknowledged the assessee's request and ordered the appeal to be consigned to records and treated as dismissed. This dismissal is conditional on the dispute being resolved under the Vivad Se Vishwas Act.
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. The appeals were accordingly dismissed as withdrawn.
The Tribunal held that interest on credit card dues should be allowed as a business expense, as the credit card was used for business purposes and the interest was akin to a temporary loan. It also held that ad-hoc disallowances of expenses are not justified when accounts are audited and no specific discrepancies are pointed out by the AO.
The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in view of 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 per the assessee's request.
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 appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.
The Income Tax Appellate 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. This withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal decided to consign the appeal to records and treat it as dismissed, 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 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, subject to the condition that it could be reinstituted if the dispute resolution under the scheme failed.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.
The Tribunal considered the Revenue's application for withdrawal of the appeals. The withdrawal was based on the assessee's successful application under the VSVS, 2020 scheme.
The Tribunal held that both the Assessing Officer and CIT(A) failed to provide proper opportunity to the assessee and admit additional evidence. The matter was remanded back to the Assessing Officer for fresh adjudication.
The Tribunal held that the provision for customer claims was an ascertained liability and ordered its deletion, subject to verification. For advances written off, the issue was remanded to the AO for fresh verification of their business purpose.
The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, both the assessee's appeal and the Revenue's appeal for the respective assessment years were dismissed as withdrawn.
The Tribunal held that the provision for customer claims was an ascertained liability and ordered its deletion, subject to verification. For advances written off, the issue was remanded to the AO for fresh verification of their business purpose.
The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Therefore, the appeal was dismissed as infructuous.
The tribunal acknowledged that the assessee has filed the necessary declaration under the Vivad se Vishwas Act and received Form-III. Therefore, the appeal was consigned to records.