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976 orders · Page 14 of 20
The Tribunal restored the matter to the CIT(A) for fresh adjudication on merits. The CIT(A) was directed to provide the assessee with a reasonable opportunity of being heard.
The Tribunal held that the notice under section 148, though dated 31.03.2021, was digitally issued on 01.04.2021. Following the jurisdictional High Court's decision, the Tribunal quashed the proceedings on the grounds of limitation.
The Tribunal held that the Learned Commissioner of Income Tax (Appeals) had not considered the application for additional evidence under Rule 46A in its proper perspective. The Tribunal noted that the assessee, being an NRI, faced difficulties in cooperating and representing the case before the lower authorities, particularly the AO. Consequently, the Tribunal set aside the orders of the CIT(A) and remanded the appeals to the file of the CIT(A) with a specific direction to admit the additional evidence. The CIT(A) was instructed to proceed strictly in accordance with the law, granting a reasonable opportunity of being heard to the assessee. The CIT(A) was also granted liberty to call for a Remand Report from the AO if deemed necessary and was directed to dispose of the appeals within eight months. The Tribunal, however, was not convinced with the assessee's inability to represent its case before the authorities below and, in the absence of proper reasoning, imposed a cost of Rs. 10,000 on the assessee, payable to the Prime Minister's National Relief Fund within seven days. The appeal concerning the penalty under Section 271(1)(c) was also set aside as consequential to the main assessment order.
The Tribunal held that the CIT(A) correctly followed the jurisdictional High Court's decisions regarding the interpretation of the first proviso to Section 149. For AY 2014-15, the escaped income was below the threshold for invoking the extended period.
The Tribunal condoned the delay in filing the Revenue's appeals. The Tribunal noted that no incriminating material pertaining to the assessment years in question was found during the search, and additions were based on estimations. Therefore, the additions were beyond the scope of Section 153C.
The Tribunal held that the appeal filed by the Revenue was not admissible as it did not meet the monetary limit prescribed by the CBDT circular. No exceptions were brought to the notice of the Tribunal.
The Tribunal held that the ACIT lacked the statutory jurisdiction to frame the assessment based on CBDT circulars. The assessment notice was quashed.
The Tribunal condoned the delay in filing the Revenue's appeals. The Tribunal noted that no incriminating material pertaining to the assessment years in question was found during the search, and additions were based on estimations. Therefore, the additions were beyond the scope of Section 153C.
The Tribunal condoned the delay in filing the Revenue's appeals. The Tribunal noted that no incriminating material pertaining to the assessment years in question was found during the search, and additions were based on estimations. Therefore, the additions were beyond the scope of Section 153C.
The Tribunal held that the CIT(A) correctly followed the jurisdictional High Court's decisions. For AY 2013-14, the notice was time-barred as per the first proviso to Section 149. For AY 2014-15, the alleged escaped income was below the Rs. 50 lakhs threshold required for invoking the extended period under Section 153A.
The Tribunal condoned the delay in filing the appeal. Considering that both the AO's and CIT(A)'s orders were ex-parte, the Tribunal remanded the case back to the AO for a fresh assessment to allow the assessee an opportunity to present their case.
The Tribunal held that the Learned Commissioner of Income Tax (Appeals) had not considered the application for additional evidence under Rule 46A in its proper perspective. The Tribunal noted that the assessee, being an NRI, faced difficulties in cooperating and representing the case before the lower authorities, particularly the AO. Consequently, the Tribunal set aside the orders of the CIT(A) and remanded the appeals to the file of the CIT(A) with a specific direction to admit the additional evidence. The CIT(A) was instructed to proceed strictly in accordance with the law, granting a reasonable opportunity of being heard to the assessee. The CIT(A) was also granted liberty to call for a Remand Report from the AO if deemed necessary and was directed to dispose of the appeals within eight months. The Tribunal, however, was not convinced with the assessee's inability to represent its case before the authorities below and, in the absence of proper reasoning, imposed a cost of Rs. 10,000 on the assessee, payable to the Prime Minister's National Relief Fund within seven days. The appeal concerning the penalty under Section 271(1)(c) was also set aside as consequential to the main assessment order.
The Tribunal held that the appeal must be dismissed in light of CBDT Circular No. 09/2024, which revised the monetary limit for departmental appeals to the ITAT at ₹60 lakhs. The Revenue's appeal was accordingly dismissed.
The Tribunal condoned the delay in filing the appeal. Considering that the CIT(A) order was ex-parte and to uphold natural justice, the Tribunal decided to remand the case back to the CIT(A) for fresh adjudication.
The Tribunal found that while the assessee's explanation was not fully satisfactory, the Revenue's attempt to disbelieve the entire claim was also not fully justified. Therefore, a lump-sum addition of Rs. 3 lakh was deemed appropriate. The Tribunal also held that Section 115BBE was not applicable as the deposits were from business receipts.
The Tribunal held that in the interest of natural justice, the matter should be remitted back to the CIT(E) for fresh adjudication. The CIT(E) was directed to provide three effective opportunities to the assessee to present evidence.
The Tribunal held that the disallowance of advertisement and sales promotional expenses was not sustainable, following its own prior decisions. It also directed the AO to verify and allow the set-off of brought forward business losses and unabsorbed depreciation as per the DRP's directions.
The Tribunal quashed the reassessment proceedings. This was based on a concession by the Revenue that notices issued for AY 2015-16 on or after April 1, 2021, would be dropped as they fell outside the prescribed completion period.
The Tribunal held that the assessee had made all efforts to file Form 10-IC, and the evidence supporting this was available on record, specifically the creation date of November 7, 2022, on the income tax portal. The Tribunal applied the principle of CBDT Circular No. 6/2022, issued for the preceding assessment year, to the current year. The reasoning was that the assessee had genuinely tried to file Form 10-IC on the due date, but it was not filed due to a technical glitch. Therefore, the Tribunal allowed the assessee's claim for assessment under Section 115BAA of the Act. The Assessing Officer was directed to grant consequential relief. No issue was expressly left undecided.
The Tribunal restored the matter to the CIT(A) for fresh adjudication. This was subject to the assessee paying a cost of Rs. 5,000/- and was done to provide the assessee with an opportunity to be heard.
The Tribunal held that the CIT(A) correctly followed the jurisdictional High Court's decisions regarding the interpretation of the first proviso to Section 149. For AY 2014-15, the escaped income was below the threshold for invoking the extended period.
The Tribunal held that the PCIT had exercised powers beyond his jurisdiction in rejecting the applications. The Tribunal noted that a previous order cancelling the assessee's registration on similar grounds was quashed by a Co-ordinate Bench, and the Revenue's appeal against that order was pending before the High Court. Therefore, the situation where the order quashing the impugned order by the PCIT still held sway meant that further rejection on the same grounds was not appreciated. The Tribunal reiterated that competent authorities are required to confine their examination to the charitable nature of the trust's objects and the genuineness of its activities at the time of granting or renewing registration. The Tribunal found that the PCIT's allegations of 'specified violation' and 'diversion of funds' were neither supported by any provision of law nor by any judicial precedent at this stage. It was held that such issues fall within the domain of the Assessing Officer during the assessment proceedings, not at the stage of registration or renewal. Consequently, the impugned order was found to be arbitrary, whimsical, erroneous, and devoid of jurisdiction. The Tribunal quashed the impugned order and directed the Competent Authority to grant the registration/renewal forthwith. The appeals were allowed.
The Tribunal held that in the interest of natural justice, the matter should be remitted back to the CIT(E) for fresh adjudication. The CIT(E) was directed to provide three effective opportunities to the assessee to present evidence.
The ITAT held that dismissing an appeal for non-prosecution without deciding on merits is not permissible. Therefore, the case was remitted back to the CIT(A) for a fresh decision on merits.
The Tribunal condoned the delay in filing the appeal before the CIT(A)/NFAC, citing the principle that technicalities should not obstruct substantial justice. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.
The Tribunal held that the CIT(A)'s order was a non-speaking order passed ex-parte without deciding the issues on merits, violating Section 250(6) of the Income-tax Act. The matter was remanded back to the CIT(A) for fresh adjudication.
The Tribunal held that the assessee's book results were not rejected by the AO and the assessee had not opted for presumptive taxation. Since the books of account were not rejected and the assessee provided supporting documents, the addition made by the authorities below was not sustainable.
The Tribunal condoned the delay and restored the appeal to the CIT(A)/NFAC for fresh adjudication. This was due to potential communication gaps in the virtual hearing mechanism.
The Tribunal held that filing Form 10BB is a procedural requirement and its substantial compliance is sufficient. The delay in furnishing the audit report should not lead to denial of exemption, especially when the accounts were duly audited and the correct form was eventually filed.
The ITAT held that the CIT(A) erred by dismissing the appeal ex-parte without deciding the issues on merits, violating principles of natural justice and Section 250(6). The matter was remanded for fresh adjudication.
The Tribunal acknowledged that the CIT(A) proceeded ex-parte and that communication gaps might have occurred. In the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.
The Tribunal held that the assessee's commission income was already offered to tax as per the agreed rate charts and supported by Form 26AS. Therefore, there was no basis for the ad-hoc addition made by the lower authorities.
The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism. It deemed it appropriate to restore the appeal to the CIT(A)/NFAC for a fresh hearing and adjudication.
The Tribunal addressed five issues. Firstly, regarding the enhancement of profit attribution to the DAPE from 8.75% to 15%, the Tribunal found that while MAP resolutions are not binding for years not covered by MAP, there is no reason to deviate from the established rate where there is no change in facts. The Tribunal noted that the AO's enhancement was based on statements indicating activities beyond the TPSR. However, the Tribunal held that the assessee's DAPE's activities, as listed by the AO, were essentially promotional and marketing activities that fall within the scope of services mentioned in the TPSR and were part of the functions of a DAPE. Therefore, the Tribunal found no merit in the ground challenging the enhancement and dismissed it. Secondly, concerning the credit of tax paid by the Indian AE, the Tribunal agreed with the AO that MAP resolutions are not binding for years not covered by MAP. However, it held that there is no reason to deviate from the MAP resolutions in assessment years not covered by MAP where there is no change in facts. Since it was agreed in principle that the benefit of taxes paid by the PE in relation to advertisement income would be allowed, the same benefit can be extended to the assessment year not covered by MAP, as no material was presented to show otherwise. This issue was restored to the AO for verification and quantification. Thirdly, regarding interest under Section 234B, the Tribunal held it to be consequential and mandatory, dismissing the ground. Fourthly, concerning the initiation of penalty proceedings under Section 270A, the Tribunal deemed the challenge premature at this stage and dismissed the ground. The appeals for AY 2017-18 to 2021-22 were decided mutatis mutandis on identical grounds. The Tribunal explicitly stated that written submissions filed after the hearing were not considered as they were not in sync with oral submissions. The operative direction for the tax credit issue was to restore it to the AO for verification and quantification.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal upheld the disallowance of the Rs. 1 lakh donation deduction, finding it to be a bogus claim based on the established modus operandi of the political party and the assessee's failure to provide contrary evidence.
The Tribunal held that since more than three years had elapsed from the end of the relevant assessment year, the approval for issuing the notice under section 148 should have been obtained from the Principal Chief Commissioner or Chief Commissioner, not the PCIT. Therefore, the assumption of jurisdiction was vitiated.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal held that the satisfaction note was recorded after the permissible period, and the income escaping assessment was below the threshold of Rs. 50 lakh for the relevant assessment years. Therefore, the assumption of jurisdiction under Section 153C was invalid.
The Tribunal noted that a similar issue for an earlier assessment year was decided partly in favor of the department, directing a recomputation of income at a profit rate of 5% on gross receipts. The Tribunal decided to follow this judicial consistency.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal held that since the substantive addition made in the hands of another party for the same issue was deleted by a coordinate bench, the protective addition in the assessee's hands could not survive and was deleted. However, the addition on account of unexplained cash deposit was upheld as the assessee failed to substantiate the claim with documentary evidence.
The Tribunal held that the assessments framed under Section 153C were indeed barred by limitation. Following previous judicial precedents, the Tribunal quashed the assessments on this legal ground.
The Tribunal found that neither the assessee's expert valuations nor the AO's valuation were entirely acceptable. Therefore, exercising its power under Section 254(1), the Tribunal estimated the valuation at USD 900,000 using a 'thumb rule' to do substantial justice.
The Tribunal noted that the assessee's sole substantive grievance pertains to the taxability of service receipts, which the assessee claims are covered under Article 7 of the India-Thailand DTAA read with Section 90(2) of the Act. The Tribunal also observed that a coordinate bench had previously passed an order in ITA No. 711/Del/2025 for the same assessment year, restoring the issue back to the DRP. Adopting judicial consistency to avoid contrary findings, the Tribunal decided to restore the assessee's substantive grievance regarding the service receipts back to the learned DRP for fresh adjudication. All other pleadings, factual or legal, were kept open. The appeal was allowed for statistical purposes.
The Tribunal acknowledged the possibility of communication gaps when an assessee is proceeded against ex-parte. In the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.
The Tribunal directed the CIT(A) to admit additional evidence filed by the assessee and decide the case denovo, adhering to principles of natural justice. The appeal was allowed for statistical purposes.