ITAT Indore Judgments — July 2017

The Tribunal held that the principle of 'audi alteram partem' (hear the other side) is a fundamental concept of natural justice. The assessee was not given a proper opportunity of being heard.

The Tribunal held that the penalty was not sustainable as it was initiated on one charge (furnishing inaccurate particulars) and imposed on a distinct charge (concealment of income) without proper show cause. This violated the principles of natural justice.

The Tribunal held that the penalty was not sustainable as it was initiated on one charge (furnishing inaccurate particulars) and imposed on a distinct charge (concealment of income) without proper show cause. This violated the principles of natural justice.

The Tribunal held that the penalty was not sustainable as it was initiated on one charge (furnishing inaccurate particulars) and imposed on a distinct charge (concealment of income) without proper show cause. This violated the principles of natural justice.

The Tribunal held that the delay in filing TDS returns was due to reasonable cause, such as staff shortage and lack of technical expertise, and not willful negligence. Therefore, the penalty levied under Section 272A(2)(k) was not justified.

The Tribunal held that the penalty was not sustainable as it was initiated on one charge (furnishing inaccurate particulars) and imposed on a distinct charge (concealment of income) without proper show cause. This violated the principles of natural justice.

The Tribunal held that the penalty was not sustainable as it was initiated on one charge (furnishing inaccurate particulars) and imposed on a distinct charge (concealment of income) without proper show cause. This violated the principles of natural justice.

The Tribunal held that while the existence of commission agents in the business was a reality, the high commission rates paid to certain agents without satisfactory explanation warranted disallowance. However, the CIT(A)'s restriction of 50% disallowance was upheld.

The ITAT held that both lower authorities violated the principles of natural justice by passing ex-parte orders without giving the assessee an adequate opportunity of being heard. Citing *audi alteram partem*, the tribunal set aside the orders and remanded the case back to the AO for fresh adjudication after providing a proper hearing.

The Tribunal held that the principle of 'audi alteram partem' (hear the other side) is a fundamental principle of natural justice. The assessee was not given a proper opportunity of hearing.