ITAT Hyderabad Judgments — March 2021

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal dismissed the Revenue's appeals as the assessee had opted for the Vivad Se Viswas scheme. However, liberty was granted to the Revenue to seek reinstatement of appeals if the scheme's benefit was later rejected for the assessee.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal condoned the delay in filing the appeal and restored the matter to the AO for fresh consideration. The assessee was cautioned to cooperate with the revenue authorities.

The Tribunal dismissed the Revenue's appeal as the assessee opted for the Vivad se Vishwas scheme. However, liberty was granted to the Revenue to seek reinstatement if the scheme application was not accepted.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal dismissed the Revenue's appeals as the assessee had opted for the Vivad Se Viswas scheme. However, liberty was granted to the Revenue to seek reinstatement of appeals if the scheme's benefit was later rejected for the assessee.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed all the appeals to be withdrawn by the assessees, as they had opted for the Vivad-se-Vishwas Scheme. The Tribunal clarified that if the scheme is not accepted by the Revenue for any reason, the assessees can file a miscellaneous petition to reinstate their appeals.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas scheme. The appeals were dismissed as withdrawn, with a liberty to file a miscellaneous petition to reinstate if the scheme acceptance failed.

The Tribunal directed the Assessing Officer to delete the addition to the extent of the opening cash balance of Rs. 4,83,957/-. The remaining component of the addition was confirmed.

The Tribunal dismissed the appeal as withdrawn. It also clarified that the assessee could seek revival of the case if settlement benefits were denied for technical reasons.

The Tribunal found that the lower authorities did not consider the assessee's corresponding expenses before invoking Section 145(3). Therefore, the estimated profit rate was restricted from 11.0% to 8% on a lumpsum basis, with a rider that this would not be a precedent.

The Tribunal held that the issue of double assessment of salary income could be a subject matter for rectification as it relates to the correct computation of taxable income. The Tribunal restored the grievance to the Assessing Officer for reconciliation.

The Tribunal held that the disallowance was wrongly made under Section 154 proceedings as the issue of deductibility of such payments is debatable and has differing High Court opinions. Therefore, the assessee's ground was accepted.

The Tribunal restored the case to the CIT(A) for fresh adjudication on merits. The assessee's counsel undertook to appear before the CIT(A) with relevant evidence.