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123 orders · Page 2 of 3
The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.
The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.
The Tribunal set aside the CIT(A)'s order and remanded the matter back. The assessee is granted liberty to file an appropriate application for condonation of delay, and the CIT(A) is directed to decide it as per law.
The Tribunal noted that while the assessee met the criteria of being a Scheduled Tribe member and resident of a specified area, the evidence regarding the source of income was not conclusive. Therefore, the issue was remanded to the Assessing Officer for fresh adjudication.
The Tribunal dismissed the appeal, holding that ignorance of law is not a sufficient cause for condoning the delay in filing the appeal. The assessee's non-cooperation at all stages was noted.
The Tribunal found that Form No. 35 lacked complete details, particularly a proper statement of facts. Therefore, the appeals were remitted back to the CIT(A) for fresh consideration after giving the assessee three effective opportunities to provide complete documentation.
The Tribunal found that Form No. 35 lacked complete details, particularly a proper statement of facts. Therefore, the appeals were remitted back to the CIT(A) for fresh consideration after giving the assessee three effective opportunities to provide complete documentation.
The Tribunal found that Form No. 35 lacked complete details, particularly a proper statement of facts. Therefore, the appeals were remitted back to the CIT(A) for fresh consideration after giving the assessee three effective opportunities to provide complete documentation.
The Tribunal found that Form No. 35 lacked complete details, particularly a proper statement of facts. Therefore, the appeals were remitted back to the CIT(A) for fresh consideration after giving the assessee three effective opportunities to provide complete documentation.
The Tribunal found that Form No. 35 lacked complete details, particularly the statement of facts and grounds of appeal. Therefore, the appeals were remitted back to the CIT(A) for fresh consideration.
The Tribunal condoned the 9-month delay in filing the appeal before the CIT(A), stating that the CIT(A) erred in deciding the appeal on merits without condoning the delay. The matter was remanded to the Assessing Officer.
The Tribunal directed the CIT(A) to admit the additional documents and re-adjudicate the appeal afresh after imposing a cost of Rs. 10,000/- on the assessee. The CIT(A) was also directed to provide an opportunity of being heard.
The Tribunal accepted the source of Rs. 6,26,000/- from the sale of land, as the father's pension account could not accept cash deposits. For the remaining Rs. 5,31,000/-, the Tribunal granted partial relief, confirming an addition of Rs. 1,31,000/-.
The Tribunal dismissed the assessee's appeal, noting that the assessee failed to provide evidence to establish the direct link between the fixed deposit interest income and business operations, despite multiple opportunities and clear directions from the ITAT. The Tribunal also refused to accept additional evidence at this stage.
The Tribunal noted that the assessee failed to reconcile the differences observed by the AO. In the interest of justice, the issue was remitted back to the CIT(A) for fresh consideration with an opportunity for the assessee to provide substantiating documents.
The Tribunal found that the lower authorities did not accept the assessee's submissions regarding the unexplained cash deposits. Considering the interest of justice, the matter was remitted back to the Assessing Officer for fresh consideration.
The Tribunal found that the CIT(A) admitted additional evidence but the Assessing Officer failed to provide a remand report. Considering the interest of justice, the matter was restored to the Assessing Officer for fresh adjudication after providing the assessee an opportunity to present evidence.
The Tribunal noted that the assessee had been granted similar exemption in subsequent assessment years and that the CIT(A) had partly allowed the appeal. Therefore, the matter was remitted back to the Assessing Officer for fresh adjudication.
The Tribunal condoned the delay in filing the appeal. It held that since the original assessment order under Section 143(3) was set aside by the Principal Commissioner of Income Tax (PCIT) under Section 263, the subsequent CIT(A) order and any demand raised against the original assessment order are non-est in the eyes of law.
The Tribunal upheld the addition of ₹5,00,000/- as unexplained money. The assessee's shifting explanations and lack of credible evidence failed to rebut the presumption arising from the seized document.
The Tribunal, considering the assessee's inadvertent error and health issues leading to non-compliance, decided to grant one more opportunity for a fair hearing. The matter was set aside and remanded back to the Assessing Officer for reassessment.
The Tribunal found that the CIT(A) erred in treating the seized documents as 'dumb documents' and in deleting additions based on them. However, it noted that the AO did not properly adjudicate issues based on the seized material, particularly regarding profit estimation.
The Tribunal found that the CIT(A) erred in treating the seized documents as 'dumb documents' and in deleting additions based on them. However, it noted that the AO did not properly adjudicate issues based on the seized material, particularly regarding profit estimation.
The Tribunal found that the CIT(A) erred in treating the seized documents as 'dumb documents' and in deleting additions based on them. However, it noted that the AO did not properly adjudicate issues based on the seized material, particularly regarding profit estimation.
The Tribunal found that the CIT(A) erred in treating the seized documents as 'dumb documents' and in deleting additions based on them. However, it noted that the AO did not properly adjudicate issues based on the seized material, particularly regarding profit estimation.
The Tribunal held that the CIT(A) had passed the order ex-parte without hearing the assessee and had not decided all grounds of appeal on merits. Therefore, in the interest of justice, the matter was remanded back to the CIT(A).
The Tribunal condoned the delay in filing the appeals, acknowledging the liberal approach for sufficient cause. It found that the lower authorities' orders were ex-parte and lacked a decision on all grounds, thus restoring the issue for de-novo assessment.
The ITAT found the CIT(A)'s approach of dismissing the appeal on delay while also deciding on merits to be legally untenable. The matter was restored to the CIT(A) for fresh adjudication.
The Tribunal condoned the delay in filing the appeal due to sufficient cause. It held that since the lower authorities' orders were ex-parte and not all grounds were decided on merits, the case should be restored for de-novo assessment.
The Tribunal condoned the delay in filing the appeals before the CIT(A) as the assessee had sufficient cause. The matter was remanded back to the Assessing Officer for fresh assessment to provide the assessee with a proper opportunity of being heard.
The Tribunal condoned the delay in filing the appeals before the CIT(A) as the assessee had sufficient cause. The matter was remanded back to the Assessing Officer for fresh assessment to provide the assessee with a proper opportunity of being heard.
The Tribunal held that in the interest of natural justice, the matter should be remanded to the CIT(A). The CIT(A) is directed to decide the appeal afresh on its merits after providing the assessee an opportunity to be heard.
The Tribunal condoned the delay in filing the appeals, acknowledging the liberal approach for sufficient cause. It found that the lower authorities' orders were ex-parte and lacked a decision on all grounds, thus restoring the issue for de-novo assessment.
The Tribunal found that the appeal was decided ex parte and that the assessee was not given adequate opportunity to present their case. Therefore, the case was restored to the CIT(A) for fresh adjudication.
The Tribunal admitted additional documents filed before the CIT(A) and remanded the matter to the AO for de novo assessment, considering the documents are crucial and were not specifically requested by the AO.
The Tribunal found that the CIT(A) did not provide proper reasons for admitting additional evidence without allowing the AO an opportunity to examine it. Therefore, the order of the CIT(A) was set aside.
The Tribunal held that the filing of Form 10B is procedural and directory, not mandatory. Since the report was available during processing and a condonation application was pending, the CIT(A) should have awaited its outcome.
The Tribunal found that the CIT(A)'s order was not a speaking order and failed to address all grounds of appeal, particularly those related to jurisdiction and limitation. Therefore, the order was set aside to allow the assessee a fresh opportunity.
The Tribunal set aside the CIT(A)'s order and remitted the matter to the AO for reassessment. This was done to provide a proper opportunity for the assessee to be heard and for the AO to examine additional evidence filed by the assessee.
The Tribunal held that the penalty order for non-filing of the return should be decided after considering the outcome of the appeal against the quantum addition, which was pending before the CIT(A). Therefore, the CIT(A)'s order was set aside and the appeal was restored to him.
The Tribunal held that the addition for unexplained foreign remittance expenditure was not justified as the remittance was made as per books of account and not from unexplained sources. It also found that additions related to another PAN were wrongly made in the assessee's hands.
The Tribunal condoned the delay, citing the Supreme Court's liberal interpretation of 'sufficient cause' to advance substantial justice. The case was remitted back to the CIT(A) for adjudication on merits.
The Tribunal found that the addition was primarily based on the son's statement, which was later retracted. Considering the interest of justice, the Tribunal decided to provide the assessee with another opportunity to justify their stand.
The Tribunal noted that there was no proper compliance before the Assessing Officer or the CIT(A). In the interest of justice, the case was remanded back to the Assessing Officer for de novo reassessment, allowing the assessee an opportunity to present evidence.
The Tribunal found that the assessee did not properly represent its case at both the AO and CIT(A) levels. Citing legal precedents, the Tribunal held that the CIT(A) cannot dismiss an appeal for non-prosecution and must pass a speaking order on merits. Therefore, the order of the CIT(A) was set aside.
The Tribunal condoned the delay in filing the appeal before the CIT(A) and held that the appeal should have been decided on merits. The case was remanded to the CIT(A) for a fresh adjudication.
The Tribunal found that the assessee did not get a proper opportunity to be heard before the lower authorities. Considering the request to present evidence, the matter was set aside to the Assessing Officer for a fresh assessment.
The Tribunal found that the CIT(A) failed to adjudicate the assessee's ground regarding the assessment order being time-barred. Therefore, the issue was restored to the CIT(A) for fresh adjudication.
The Tribunal noted the assessee's submission that the property was purchased for Rs. 30 Lakh plus other charges, not Rs. 28 Lakh as reported to the AO. As the AO and CIT(A) did not have this clarification, the matter was remanded for verification.
The Tribunal allowed the assessee's application for additional evidence, considering its relevance to the case. The matter was remanded to the Assessing Officer for verification and fresh assessment.