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808 orders · Page 11 of 17
The Tribunal set aside the orders of the Ld. CIT(E) and restored the matter for fresh decision, directing that the applicant be given a fair opportunity to file documents and be heard. The appeals were allowed for statistical purposes.
The Tribunal held that the CIT(E) rejected the application without giving adequate opportunity and by observing discrepancies. The impugned order was set aside, and the matter was restored to the CIT(E) for fresh decision.
The Tribunal held that the CIT(E) rejected the application without giving adequate opportunity and by observing discrepancies. The impugned order was set aside, and the matter was restored to the CIT(E) for fresh decision.
The Tribunal found that the necessary details were indeed provided by the assessee via email. In the interest of justice, the case was restored to the CIT(E) for fresh adjudication, with directions for the assessee to upload the details to the ITBA portal.
The Tribunal held that the additional evidences furnished by the assessee were relevant for adjudication and deemed it fit to restore the appeal to the NFAC for de novo adjudication. The NFAC was directed to admit the additional evidences and the assessee was given liberty to furnish fresh evidences and grounds.
The Tribunal held that the NFAC erred in dismissing the appeal as not maintainable. Since no return was filed and no income was admitted, there was no basis to invoke Section 249(4)(b) for non-payment of advance tax. The assessment was framed ex parte, therefore, the case was restored to the AO for de novo adjudication.
The Tribunal held that the reassessment proceedings were rightly quashed by the CIT(A) because the AO's basis for reopening was borrowed satisfaction and insufficient information. The Tribunal found no evidence that the AO independently applied his mind to the material before issuing the notice under Section 148.
The Tribunal noted that the assessee passed away and that the appeal was filed by the legal heir. Considering the peculiar circumstances and to prevent miscarriage of justice, the Tribunal decided to grant a further opportunity to the assessee to be heard before the CIT(A).
The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas scheme and withdrawn the appeal before the CIT(A). Consequently, the appeal before the Tribunal was rendered infructuous.
The Tribunal held that the reopening of the assessment under Section 147 was invalid because the Assessing Officer (AO) failed to provide tangible material with a live link to form a belief of escapement of income. The reasons recorded by the AO were found to be vague and lacked proper evidence.
The Tribunal dismissed the Revenue's grounds of appeal, following a coordinate bench's decision. It held that the CIT(A) was correct in deleting the additions, especially considering that the commission income was already taxed in the hands of the individuals identified as the ultimate beneficiaries.
The Tribunal noted that the lower appellate authority had also proceeded ex-parte and failed to frame points of determination as required. Considering the possibility of communication gaps in the new faceless hearing system, the Tribunal restored the appeal.
The Tribunal dismissed the Revenue's grounds of appeal, following a coordinate bench's decision. It held that the CIT(A) was correct in deleting the additions, especially considering that the commission income was already taxed in the hands of the individuals identified as the ultimate beneficiaries.
The Tribunal found that the assessee had a reasonable cause for the delay due to communication gaps and the time taken for counsel appointment. The delay was condoned, and the case was remitted back to the CIT(A) for a fresh decision.
The tribunal held that the territorial jurisdiction of the ITAT benches is determined by the "situs" of the Assessing Officer. Since the AO was not in Delhi's jurisdiction, the Delhi ITAT lacked territorial jurisdiction to hear the appeal.
The Tribunal found no illegality in the lower appellate authorities' remand directions. Since the case was already restored to the Assessing Officer for fresh consideration, the assessee's quantum appeal was declined.
The Tribunal found that the assessee had satisfactorily explained certain credits in the bank account with proper evidence, including maturity proceeds of fixed deposits and amounts received from family members and Bharat Traders. However, it noted that cash deposits and withdrawals needed separate verification using the peak credit theory.
The Tribunal found no illegality in the lower appellate authorities' remand directions. Since the case was already restored to the Assessing Officer for fresh consideration, the assessee's quantum appeal was declined.
The Tribunal dismissed the Revenue's grounds of appeal, following a coordinate bench's decision. It held that the CIT(A) was correct in deleting the additions, especially considering that the commission income was already taxed in the hands of the individuals identified as the ultimate beneficiaries.
The Tribunal upheld the deletion of additions made by the AO, following a coordinate bench's decision in a similar case. The Tribunal noted that the commission income was already taxed in the hands of the beneficiaries.
The Tribunal held that the CIT(A) dismissed the appeal for non-prosecution without considering the assessee's part submissions, violating principles of natural justice. The impugned order of the CIT(A) is set aside and the matter is restored for fresh adjudication.
The Tribunal condoned the delay, citing the pandemic period and Supreme Court judgments. The Tribunal also noted non-compliance with Section 250(6) of the Act in the lower appellate order.
The Tribunal condoned the delay in filing the appeal. Recognizing the possibility of communication gaps and non-compliance with Section 250(6) of the Act in the lower appellate order, the Tribunal set aside the appeal and restored it to the CIT(A)/NFAC for fresh adjudication.
The Tribunal dismissed the Revenue's grounds of appeal, following a coordinate bench's decision. It held that the CIT(A) was correct in deleting the additions, especially considering that the commission income was already taxed in the hands of the individuals identified as the ultimate beneficiaries.
The Tribunal found no reason to sustain the impugned disallowance because the lower authorities' findings did not specifically discuss whether the recipients were taxable in India. Therefore, the disallowance was deleted.
The Tribunal held that the matter should be restored to the file of the Ld. CIT(E) for fresh adjudication. The assessee is directed to provide necessary evidences to establish the genuineness of its activities.
The Tribunal restored the matter to the file of the Ld. CIT(E) for fresh adjudication, directing the assessee to furnish the necessary evidences to establish the genuineness of its activity, granting reasonable opportunities.
The Tribunal observed that the assessee failed to provide required details to the CIT(E) despite multiple opportunities. However, considering the interest of justice, the matter was restored to the CIT(E) for fresh adjudication on merits.
The Tribunal held that the CIT(E) should have provided the Assessee an opportunity to be heard and produce documents before rejecting the application. Therefore, the impugned orders were set aside and the matter was remanded.
The Tribunal noted that the CBDT Circular No.09/2024 revised the monetary limit for filing appeals to Rs.60 Lacs and is applicable to pending appeals. Therefore, the appeal filed by the Revenue with a low tax effect was not maintainable.
The Tribunal condoned the delay in filing the appeal. It was held that the appeal should be restored to the file of the NFAC for a de novo adjudication to provide the assessee a reasonable opportunity of being heard.
The Tribunal held that the NFAC's order was passed ex-parte without an independent finding. Therefore, the appeal was restored to the NFAC for de novo adjudication, with an opportunity for the assessee to be heard.
The Tribunal held that the Principal Commissioner (PCIT) erred in assuming revisional jurisdiction under Section 263. The PCIT's dissatisfaction with the degree of inquiry by the AO was not sufficient to deem the assessment order erroneous and prejudicial to the revenue, especially when the AO had made some inquiries and accepted the assessee's claim based on available material.
The Tribunal found that the rejection of the assessee's explanation for the Rs. 25,00,000/- advance was based on surmises, and the rejection of the property dealing income was not entirely justified. The Tribunal directed that 1/3rd of the total amount be treated as explained and the balance 2/3rd as unexplained.
The Tribunal noted the Supreme Court's decision in Checkmate Services Pvt. Ltd. which held that employee contributions deducted are deemed income and must be deposited by the due date for deduction. However, the Tribunal decided to remit the matter back to the AO to verify the date of salary disbursement and check for genuine prevention from timely deposit.
The Tribunal found that the NFAC dismissed the appeal for non-appearance and then adjudicated on merits by reiterating the AO's findings without independent assessment. Therefore, the appeal was restored to the NFAC for de novo adjudication.
The Tribunal observed that the assessee had made several cash withdrawals and redeposited unutilized funds. The Tribunal also found corroborative evidence for a gift of Rs. 15 lakhs from the assessee's grandfather. Therefore, the Tribunal inclined to accept these explanations.
The Tribunal held that the Ld. CIT(E) should have provided an opportunity to the assessee to produce documents and then decided the application on its merit. The impugned order was set aside and the matter was remanded.
The Tribunal held that the Ld. CIT(E) should have provided an opportunity for the assessee to produce documents and decided the application on its merit. The impugned order was set aside, and the matter was remanded.
The Tribunal noted the possibility of communication gaps in the newly introduced faceless hearing system and, in the interest of justice, restored the appeal to the CIT(A)/NFAC. The assessee was given three effective opportunities to plead and prove their case.
The Tribunal held that the Ld. CIT(E) should have provided the assessee an opportunity to produce documents and be heard before deciding the application on its merit. The impugned orders were set aside and the matter was remanded to the Ld. CIT(E).
The Tribunal noted that the CIT(A) had proceeded ex-parte and that communication gaps might have occurred due to the new faceless hearing system. In the interest of justice, the appeal was restored to the CIT(A)/NFAC for a fresh adjudication.
The Tribunal held that the reasons provided for the delay were not sufficient. The assessee failed to name the counsel and provide an affidavit to substantiate the claim, placing the entire burden on an unnamed counsel.
The Tribunal held that the CIT(A) erred in changing the head of the disallowance/addition as they did not have the jurisdiction to do so under Section 251(1) of the Act. The AO had treated the assessee as in default for not deducting TDS under Section 1941.
The Tribunal held that disallowing the entire expenditure for a fabric trading business is not sustainable in law, especially when the revenue failed to provide cogent evidence. A lump sum disallowance of Rs. 1 lakh was deemed appropriate.
The tribunal noted the Supreme Court's decision in Checkmate Services Pvt. Ltd, which held that employee contributions deducted must be deposited by the due date for deductibility. However, the tribunal found that the methodology for determining the due date was a factual issue requiring verification.
The Tribunal held that the CIT(A) violated principles of natural justice by dismissing the appeal without considering or rejecting the adjournment application and without providing an opportunity of being heard to the Assessee. The order of CIT(A) was set aside.