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The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte and not on merits, violating principles of natural justice. Therefore, the Tribunal set aside the impugned order and remanded the matter back to the Assessing Officer for a fresh adjudication on a de novo basis, ensuring the assessee receives a reasonable opportunity of hearing.
The Tribunal noted that the income computation was not determined on merits by the lower authorities. Considering the assessee's nature of business and recent submission of documents, the Tribunal set aside the CIT(A)'s order and remanded the case back to the AO. The AO is directed to pass a fresh order *de novo*, providing the assessee a full opportunity to explain the sources of cash deposits with documentary evidence, with an admonition for future compliance.
The Tribunal condoned the delay in filing the appeal. While acknowledging the non-compliance, the Tribunal considered the assessee's status as an agriculturist unaware of tax procedures. Given that the quantum assessment was set aside and would recommence de novo, the Tribunal deemed it appropriate to set aside the penalty order to meet the ends of justice.
The Tribunal held that the Ld. CIT(A) grossly erred by passing an ex-parte order without providing the assessee with a proper opportunity of being heard, thus violating principles of natural justice. The assessment order and the subsequent CIT(A) order were deemed bad in law.
The Tribunal held that the order of the CIT(A) was non-speaking and unreasoned. The CIT(A) had not considered all the grounds and submissions made by the assessee. Therefore, the Tribunal set aside the order of the CIT(A) and remanded the matter back for a fresh adjudication.
The Tribunal noted that the assessee's primary contention was that the CIT(A) passed the impugned order without considering the submissions e-filed by the assessee on 14.03.2024. The assessee provided an acknowledgement of these submissions, which included various documents such as appeal replies, ledgers, balance sheets, and certificates. Both the assessee's AR and the revenue's Sr. DR agreed that the case was fit for remand to the CIT(A) for fresh adjudication. The Tribunal agreed with this consensus and decided to remand the matter to the CIT(A). The CIT(A) is directed to consider the assessee's submissions, provide necessary opportunities of hearing, and pass an order uninfluenced by the previous order. The assessee is also directed to participate diligently in the proceedings. No specific finding was given on the merits of the additions, as the matter was remanded.
The Tribunal held that the penalty imposed by the AO was not legal. The primary issue revolved around the vagueness of the show-cause notice issued under Section 274 of the Income-tax Act, 1961. The notice, as reproduced, contained multiple potential charges under Section 271(1)(c) (concealment of income or furnishing inaccurate particulars of income) without striking off the inapplicable part or specifying the exact charge against the assessee. The Tribunal found that the AO failed to specify the exact charge. Applying the decision of the Hon'ble Jurisdictional High Court of Madhya Pradesh in Pr.CIT-I vs. Kulwant Singh Bhatia, which was binding on the Tribunal, the Tribunal concluded that the penalty proceedings conducted by the AO were illegal and could not be sustained. The Tribunal distinguished the decisions relied upon by the revenue. Regarding the second ground concerning the merit of the penalty, neither side made any submissions, and it was treated as non-pleaded. Consequently, the penalty was quashed at the threshold on legal grounds. The appeals for all three assessment years were allowed, and the penalties were deleted.
The Tribunal held that the penalty imposed by the AO was not legal. The primary issue revolved around the vagueness of the show-cause notice issued under Section 274 of the Income-tax Act, 1961. The notice, as reproduced, contained multiple potential charges under Section 271(1)(c) (concealment of income or furnishing inaccurate particulars of income) without striking off the inapplicable part or specifying the exact charge against the assessee. The Tribunal found that the AO failed to specify the exact charge. Applying the decision of the Hon'ble Jurisdictional High Court of Madhya Pradesh in Pr.CIT-I vs. Kulwant Singh Bhatia, which was binding on the Tribunal, the Tribunal concluded that the penalty proceedings conducted by the AO were illegal and could not be sustained. The Tribunal distinguished the decisions relied upon by the revenue. Regarding the second ground concerning the merit of the penalty, neither side made any submissions, and it was treated as non-pleaded. Consequently, the penalty was quashed at the threshold on legal grounds. The appeals for all three assessment years were allowed, and the penalties were deleted.
The Tribunal condoned the delay, admitted the appeal, and set aside the impugned ex-parte order. The matter was remanded to the Assessing Officer for fresh adjudication on merits, as the original order was passed without a proper hearing on the merits of the case.
The Tribunal held that the penalty imposed by the AO was not legal. The primary issue revolved around the vagueness of the show-cause notice issued under Section 274 of the Income-tax Act, 1961. The notice, as reproduced, contained multiple potential charges under Section 271(1)(c) (concealment of income or furnishing inaccurate particulars of income) without striking off the inapplicable part or specifying the exact charge against the assessee. The Tribunal found that the AO failed to specify the exact charge. Applying the decision of the Hon'ble Jurisdictional High Court of Madhya Pradesh in Pr.CIT-I vs. Kulwant Singh Bhatia, which was binding on the Tribunal, the Tribunal concluded that the penalty proceedings conducted by the AO were illegal and could not be sustained. The Tribunal distinguished the decisions relied upon by the revenue. Regarding the second ground concerning the merit of the penalty, neither side made any submissions, and it was treated as non-pleaded. Consequently, the penalty was quashed at the threshold on legal grounds. The appeals for all three assessment years were allowed, and the penalties were deleted.
The Tribunal noted that the AO had rejected the assessee's explanation for the deposit due to a lack of evidence. Subsequently, the CIT(A) dismissed the assessee's appeal for non-prosecution without adjudicating on the merits. The assessee presented supporting evidence before the ITAT and requested a remand to the AO for fresh adjudication. The Tribunal found that restoring the case to the AO would not prejudice the revenue and would lead to a proper determination of the total income and tax liability. The Tribunal agreed to the assessee's prayer to restore the appeal to the AO, directing the AO to adjudicate the matter afresh after giving the assessee necessary opportunities and considering all submissions and evidence. The AO was instructed not to be influenced by his previous order. The assessee was also directed to ensure adequate participation before the AO. The issue of compliance with Section 250(6) was implicitly addressed by remanding the case for fresh adjudication on merits, which would necessitate a reasoned order from the AO. The specific merits of the sources of the deposit were not decided by the Tribunal but were remanded for the AO's consideration.
The Tribunal held that although the assessee was largely non-compliant, notices sent by the CIT(A) went to incorrect email addresses, thus not affording a real opportunity of being heard. Therefore, the impugned order of the CIT(A) was set aside.
The Tribunal noted that orders passed by both lower authorities were ex-parte. The AO made an addition of Rs. 41,70,900 on account of unexplained cash deposits. However, one of the bank accounts, where a significant portion of the deposit (Rs. 30,01,000) was made, was claimed to be a joint account with the assessee's brothers. Furthermore, the deposits were claimed to be sale proceeds of land jointly owned by the assessee's mother, assessee, and brothers. The Tribunal found that adding the entire Rs. 30,01,000 to the assessee's hands appeared incorrect. The assessee also sought to explain the sources of the entire deposit with supporting documents filed as additional evidence. Both the assessee and the revenue agreed to a remand of the matter to the AO. Therefore, the Tribunal admitted the additional evidence and agreed to restore the matter to the AO for fresh adjudication. The AO was directed to give necessary opportunities to the assessee, consider all submissions and evidence, and not be influenced by the previous order. The assessee was also directed to ensure adequate participation before the AO. The appeal was allowed for statistical purposes.
The Tribunal noted that neither the assessment nor the first appeal delved into the case's merits due to the assessee's non-appearance and delay. It set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for de novo adjudication on merits, directing the assessee to pay Rs. 5000/- as cost to the 'PM Relief Fund' and cooperate with the revenue. Both quantum and penalty appeals were allowed for statistical purposes.
The Tribunal noted that while there was an admission of undisclosed income during the survey, it was not offered in the return. The AO had made additions because the assessee failed to provide evidence of booking cancellations and refunds. The CIT(A), however, accepted the assessee's claim of cancellations and refunds, and also allowed additional expenses of Rs. 100/- per sq. ft on a 'reasonability basis' without evidence. The Tribunal found that the AO had clearly noted the absence of evidence for cancellations and refunds. The assessee claimed to have emailed a reply with supporting documents on June 25, 2021, the same date the AO passed the assessment order, or shortly thereafter. The Tribunal observed that the AO's adverse finding regarding lack of evidence was significant. The CIT(A) had accepted the assessee's version without seeking a remand report or inviting comments from the AO. The Tribunal found it appropriate to remand the matters to the AO to consider the reply dated June 25, 2021, and any other submissions, and to pass a fresh adjudication after giving necessary opportunities to the assessee. The assessee was directed to participate without unnecessary adjournments.
The Tribunal found that the AO had clearly noted the lack of evidence for booking cancellations and refunds. The Tribunal also noted that the CIT(A) accepted these claims without seeking a remand report or comments from the AO and allowed additional expenses without evidence. Therefore, the Tribunal remanded the matters back to the AO for fresh adjudication.
The Tribunal noted that neither the assessment nor the first appeal delved into the case's merits due to the assessee's non-appearance and delay. It set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for de novo adjudication on merits, directing the assessee to pay Rs. 5000/- as cost to the 'PM Relief Fund' and cooperate with the revenue. Both quantum and penalty appeals were allowed for statistical purposes.
The Tribunal held that the impugned order by the CIT(A) did not properly examine the merits of the case, and the assessee, despite the opportunities provided, could not fully utilize them due to specific circumstances. The Tribunal set aside the order and remanded the case back to the AO for fresh adjudication.
The Tribunal held that the AO made the addition based on presumptions and without conclusive evidence. The surrender made by M/s R.B. Enterprises was not directly linked to purchases from the assessee, and no direct nexus was established between the assessee and the alleged unaccounted cash.
The Tribunal held that disallowances for delayed payment of employee's PF/ESI contributions are permissible under section 143(1) and upheld the disallowance on merits, following Supreme Court and High Court decisions. However, the Tribunal allowed a partial relief by restricting the disallowance to the correct amount.
The Tribunal found that the assessee had raised meritorious grounds challenging the legality of the proceedings and the merits of the assessment. Therefore, the matters were restored to the CIT(A) for fresh adjudication.
The Tribunal found that the assessee had raised meritorious grounds challenging the legality of the proceedings and the merits of the assessment. Therefore, the matters were restored to the CIT(A) for fresh adjudication.
The Tribunal held that the disallowance made by the Assessing Officer (AO) invoking Rule 8D(2) was against the provisions of Section 14A(2) and Rule 8D(1) of the Income-tax Act and Rules, respectively, and was liable to be deleted. The primary reasoning was that Section 14A(2) and Rule 8D(1) mandate that the AO must first record his dissatisfaction with the correctness of the assessee's claim of expenditure, having regard to the assessee's accounts, before applying the method prescribed in Rule 8D(2). The Tribunal found that the AO had merely proceeded to apply Rule 8D(2) without fulfilling this mandatory pre-requisite. The assessment order did not demonstrate that the AO examined the assessee's accounts and formed an opinion that the claim of suo motu disallowance was incorrect. Therefore, the additional disallowance of Rs. 7,27,84,216/- was directed to be deleted. As this issue was decided in favour of the assessee, other contentions were not adjudicated.
The Tribunal held that the addition on account of the difference in income was justified due to a technical glitch in filing the return. However, the issue of unexplained capital investment was restored to the AO for fresh adjudication after considering additional evidence.
The Tribunal noted that the correct picture of the assessee's case had not come to the attention of the AO. During the clarification hearing, the assessee's AR submitted that in the revised return, the assessee claimed an exemption of Rs. 5,49,57,638/- under Section 10(26B), which resulted in the business income becoming Nil and the entire brought forward loss being carried forward. This exemption under Section 10(26B) had not surfaced before the AO, the penalty proceedings, or the CIT(A). The Revenue agreed that in the interest of justice, the case should be remitted back to the AO for fresh adjudication. The Tribunal found this to be a suitable remedy and accordingly remitted the matter back to the AO for adjudication afresh, with a fresh opportunity of hearing to the assessee. The assessee was directed to participate in the proceedings and make adequate submissions. The appeal was allowed for statistical purposes.
The Tribunal observed that neither the assessment order nor the impugned order examined the merits of the case. Considering the peculiar facts involving capital gains calculation, the Tribunal set aside the impugned order.
The Tribunal found that the assessee had raised meritorious grounds challenging the legality of the proceedings and the merits of the assessment. Therefore, the matters were restored to the CIT(A) for fresh adjudication.
The Tribunal found that the assessee had raised meritorious grounds challenging the legality of the proceedings and the merits of the assessment. Therefore, the matters were restored to the CIT(A) for fresh adjudication.
The Tribunal upheld the disallowances, following the Supreme Court's decision in Checkmate Services Pvt. Ltd. The Tribunal also held that the disallowances were validly made under Section 143(1) and dismissed the challenge to the interest levy.
The Tribunal held that the issue is settled by the Supreme Court in Checkmate Services (P) Ltd. and subsequent High Court decisions. The disallowance made under section 143(1) for delayed payment of employee's PF/ESI contributions is upheld.
The Tribunal held that the assessee's claim for deduction of "deferred co-operative educator expenses" of Rs. 6,44,29,77,492/- needed to be examined and allowed by the AO if found to be verifiable and relatable to the year under assessment, despite being treated as deferred revenue in the books. Consequently, the issue of disallowance under section 40(a)(ia) out of these expenses was remanded to the AO. The AO was directed to re-visit the disallowance only if the deduction for these expenses was ultimately allowed. Furthermore, the AO was instructed to restrict the disallowance to an appropriate amount after granting the benefit of the threshold limit prescribed in section 194H. The Tribunal did not decide on the validity of the disallowance under section 40(a)(ia) in isolation but linked it to the allowability of the primary deduction. Grounds 1 and 10 were not pressed or considered general. The Tribunal did not explicitly decide on the argument that the AO travelled beyond the reasons for limited scrutiny.
The Tribunal held that the assessee is eligible for exemption under Section 10(23C)(vi) for AY 2017-18, as per the approval granted by the CIT(E). The Tribunal found that the amendment to Section 10(23C) prescribing dis-entitlement for non-filing of returns is applicable from AY 2023-24 and not AY 2017-18. Therefore, the lower authorities were incorrect in denying exemption on the premise of non-filing of the return. The Tribunal noted that the assessee provided justification for not filing the return, which was not controverted by the department. The Tribunal also distinguished the case of Wipro Ltd. (supra) as it dealt with Section 10B and a negative provision. The Tribunal directed the AO to allow exemption under Section 10(23C)(vi) after verification. It further directed the AO to consider the deficit of Rs. 15,17,865/- of the society, the disallowance of donations of Rs. 1,33,500/- and Rs. 3,705/-, and not to apply Section 115BBE. The appeal was allowed for statistical purposes.
The Tribunal held that the rejection of the application was a violation of natural justice as the assessee was not given an opportunity to correct the technical error. The Tribunal emphasized that the substance of the application is more important than minor form errors.
The Tribunal held that the AO violated principles of natural justice by not providing the assessee with copies of documents relied upon and not allowing cross-examination of the key witness, Shri Dilip Gupta.
The Tribunal held that the assessee's claim of agricultural land sale was incorrect, and the sale of non-agricultural land was subject to Section 50C. The matter was remanded to the Assessing Officer to re-examine the sale consideration based on stamp duty value.
The Tribunal decided to condone the delay of 765 days in filing the appeal. It found that the assessee had demonstrated a 'sufficient cause' for the delay, citing his limited technological understanding, the non-receipt of physical notices, and the discovery of the ex-parte order only recently. The Tribunal relied on Section 253(5) of the Act, which allows for condonation of delay upon sufficient cause, and the Supreme Court's decision in Collector, Land Acquisition Vs Mst. Katiji and others, emphasizing a justice-oriented approach. The Tribunal also agreed to remand the matter to the CIT(A) for fresh adjudication. This decision was based on the principles of natural justice and fair play, acknowledging that the assessee could not present his case due to non-receipt of notices. The CIT(A) was directed to provide the assessee with an opportunity of hearing and pass an order uninfluenced by the previous one. The assessee was directed to participate in the hearings and avoid unnecessary adjournments. The appeal was allowed for statistical purposes.
अपील विलंब को तर्कसंगत आधार पर माफ कर दिया गया। निर्धारिती ने 'प्रत्यक्ष कर विवाद से विश्वास योजना, 2024' के तहत आवेदन करने के कारण वर्तमान अपील वापस लेने की अनुमति मांगी, जिसे स्वीकार कर लिया गया।