Loading ITAT cases…
1,392 orders · Page 28 of 28
The tribunal dismissed the appeal as withdrawn because the assessee opted to settle the tax arrears under the "Vivad Se Vishwas Scheme, 2020". The dismissal was with liberty to restore the appeal if the dispute is not settled under the scheme.
The Tribunal held that additions could not be made under Section 153A proceedings in the absence of incriminating material, especially when assessments were already completed and no notice under Section 143(2) was issued prior to the search. Therefore, the legal grounds were allowed.
The Tribunal found merit in the assessee's contention regarding pecuniary limits as per CBDT Circular No.17/2019. The tax effect was below the prescribed limit, and no exceptions applied.
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and requested to withdraw the appeal. Consequently, the appeal was treated as withdrawn and dismissed as infructuous, subject to the settlement under the scheme.
The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme and a certificate was issued. Therefore, as per Section 4(2) of the Act, the appeal is deemed to have been withdrawn.
The Tribunal held that additions could not be made under Section 153A proceedings in the absence of incriminating material, especially when assessments were already completed and no notice under Section 143(2) was issued prior to the search. Therefore, the legal grounds were allowed.
The assessee requested to withdraw the appeal as they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. The appeal was dismissed as withdrawn.
The Tribunal dismissed the appeal as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme. Liberty was granted to restore the appeal if the settlement fails.
The tribunal noted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
The Tribunal noted the assessee's request for withdrawal of appeals due to opting for the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The tribunal noted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The assessee requested withdrawal of the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal considered the request and the provided documentation.
The tribunal noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.
The Tribunal held that the CIT(A) failed to consider relevant documents and did not decide the legal issues raised by the assessee. Therefore, the matter was remanded back to the AO for fresh adjudication on both legal and merit aspects.
The Tribunal noted that the assessee had opted for settlement under the Vivaad Se Vishwas Act. Both parties agreed with this submission.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The Tribunal held that the AO failed to provide evidence to support the disallowance of expenses as commission. The AO did not identify specific inflated or bogus expenses, nor did they conduct inquiries into cash payments, making the disallowance unsustainable.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The tribunal noted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for 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 allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The tribunal noted the assessee's application to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal noted that the assessee had opted for settlement under the Vivaad Se Vishwas Act. Both parties agreed with this submission.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The assessee requested to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Act, 2020. The Tribunal allowed the withdrawal.
The tribunal noted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.
The tribunal treated the appeal as withdrawn and dismissed it as infructuous due to the assessee's settlement under the Vivad Se Vishwas Scheme. The assessee can approach the tribunal for restoration if the settlement is not finalized.
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 allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the assessee's and the revenue's appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Both the appeals filed by the assessee and the revenue were dismissed as withdrawn.