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87 orders · Page 2 of 2
The Tribunal held that the CIT(E) rejected the application on technical grounds of non-filing of documents, despite the assessee later providing the required evidence. The Tribunal found no infirmity in the CIT(E)'s order but decided to allow one more opportunity to the assessee.
The Tribunal held that the issue of substantive assessment was still pending and the impugned order should be set aside. The matter was remanded back to the CIT(A) for fresh consideration.
The Tribunal held that the failure to comply with the notice under Section 142(1) of the Act occurred due to the hospitalization and demise of the assessee's regular counsel. This reasoning, as presented by the assessee and uncontroverted by the revenue, constituted a 'reasonable cause' for the failure. The Tribunal agreed that the assessee deserved the benefit of Section 273B, which provides that no penalty shall be imposable if the assessee proves that there was a reasonable cause for the failure. Consequently, the Tribunal quashed the penalty imposed by the Assessing Officer (AO) and allowed the assessee's appeal. The issue regarding the pendency of the quantum appeal was implicitly resolved by quashing the penalty on merits.
The Tribunal held that penalty under Section 271(1)(c) is not attracted when the addition is made solely based on the deeming provisions of Section 50C, especially when the assessee had disclosed all relevant documents and the actual sale consideration was not disputed. The Tribunal followed its previous decisions on similar matters.
The Tribunal found that the CIT(A)'s order was illegal and violated natural justice principles because it was passed on 05.09.2024, despite a notice giving the assessee until 10.09.2024 to file submissions. The Tribunal set aside the CIT(A)'s order and remanded the case back for a fresh de novo adjudication.
The Tribunal held that the ex-parte orders passed by the lower authorities were not on merits and were passed without proper communication with the assessee, which is not permitted in law. The Tribunal found that the assessee had shown sufficient cause for the delay.
The Tribunal held that the CIT(A)'s order lacked necessary documents and explanations from the assessee. The assessee admitted mistakes and sought a last chance to present material. The Tribunal set aside the CIT(A)'s order and remanded the case to the AO for de novo adjudication, subject to the assessee paying costs.
The Tribunal found that while no separate application for condonation of delay was filed in a detailed manner, some averments were made in Form No.35. Considering the assessee is a university and government funds are involved, the Tribunal set aside the impugned order and remanded the case back to the CIT(A).
The Tribunal noted that the assessee's representative pointed out two vital mistakes in the CIT(A)'s order. Firstly, the CIT(A) failed to adjudicate Ground No. 6 of the assessee's appeal, which raised a legal issue concerning the non-issuance of a Draft Assessment Order under section 144B. Secondly, the assessee argued that despite the CIT(A) noting that all written submissions were considered, the subsequent adjudication merely approved the AO's order without addressing the assessee's detailed submissions and documentary evidence. The learned Departmental Representative (DR) did not oppose these submissions. Consequently, the Tribunal found merit in the assessee's contentions regarding the procedural infirmities in the CIT(A)'s order. The Tribunal restored the matter to the CIT(A) for fresh adjudication, directing the CIT(A) to provide the assessee with fresh opportunities to present their case and to consider all submissions and material evidence. The CIT(A) was also directed to pass a reasoned order in accordance with section 250(6) of the Act. Other grounds relating to the merits of the case were not adjudicated.
The Tribunal allowed the assessee's request to withdraw the appeal, as the departmental representative did not oppose it. The appeal was dismissed as withdrawn.
The Tribunal noted that the assessee's returns appeared to support their stand that no defect existed. Both parties agreed that restoring the matter to the Jurisdictional Assessing Officer (JAO) for fresh examination would be the most appropriate solution.
The ITAT condoned the delay in filing the appeal, finding that the assessee had demonstrated a "sufficient cause" for the delay. The Tribunal relied on Section 253(5) of the Act, which empowers it to admit an appeal after the expiry of the prescribed time if there is a sufficient cause. The Tribunal also referred to the Supreme Court's decision in Collector, Land Acquisition Vs Mst. Katiji and others, emphasizing the preference for substantial justice over technical considerations through a justice-oriented approach. Agreeing with the Revenue's submission, the Tribunal imposed a cost of Rs. 5,000/- on the assessee, payable to the "Prime Minister National Relief Fund", and directed the assessee to submit proof of payment to the AO. The matter was remanded to the file of the AO, with a direction to provide the assessee with a necessary opportunity of hearing and to pass an appropriate order. The assessee was also directed to ensure participation in future hearings and avoid unnecessary adjournments, failing which the AO would be at liberty to pass an order in accordance with law. The appeal was allowed for statistical purposes.
The Tribunal held that the CIT(A)'s dismissal of the appeal solely on the ground of delay, without considering the reasons provided by the assessee, was not justified. The matter was remanded back to the CIT(A) for a fresh adjudication on merits.
The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn. The assessee was given the liberty to file a recall application if their application under the scheme was rejected.
The Tribunal found two critical mistakes in the orders of the lower authorities. Firstly, there was a variation in the amount of investment in the new property claimed by the assessee, initially Rs. 1,24,10,862/- in the return and later Rs. 1,26,02,377/- (purchase price plus additional work cost). The reason for this variation was not discernible and needed verification to prevent potential higher exemption. Secondly, there was an ambiguity regarding the applicable exemption provision: the assessee claimed 'full exemption' in the return, implying Section 54, while the AO discussed Section 54, the CIT(A) mentioned '54/54F', and the assessee's AR argued for 'proportionate exemption' under Section 54F. The Tribunal held that the AO needs to apply the correct provision of law (whether Section 54 or 54F) and allow exemption accordingly. The matter was remanded to the AO for fresh adjudication, with a clear direction not to unsettle the CIT(A)'s proposition that the cost of additional construction is eligible for exemption, though the correct amount of such cost can be verified. The AO is also to consider all submissions and decisions relied upon by both sides.
The Tribunal condoned the delay, finding sufficient cause due to lack of proper service of notices and the order on the assessee. The matter was remanded to the CIT(A) for a fresh adjudication to ensure principles of natural justice.
The Tribunal condoned the delay of 113 days in filing the appeal, finding that the assessee had demonstrated a "sufficient cause" for the delay. The Tribunal relied on Section 253(5) of the Act, which empowers it to admit an appeal after the prescribed time if there is a sufficient cause. It also cited the Hon'ble Supreme Court's decision in Collector, Land Acquisition Vs Mst. Katiji and others, emphasizing a justice-oriented approach where substantial justice should be preferred over technical considerations. Consequently, the appeal was admitted. Furthermore, considering the submissions of both parties, the principle of natural justice, and the fact that no prejudice would be caused to the revenue, the Tribunal remanded the matter back to the file of the Jurisdictional Assessing Officer (JAO) for fresh adjudication. The JAO was directed to provide the assessee with a necessary opportunity of hearing and pass an appropriate order uninfluenced by the earlier order. The assessee was cautioned to remain vigilant and ensure participation in future hearings, failing which the JAO would be at liberty to pass an order in accordance with law. The appeal was allowed for statistical purposes.
The Tribunal held that the delay in filing the first appeal before the CIT(A) should be condoned on grounds of sufficient cause, considering the peculiar facts and circumstances. The Tribunal further observed that the impugned order was not passed on merits.
The Tribunal found the CIT(E)'s rejection based on the foreign donation issue to be premature, especially since the amount was small and refunded. However, due to new evidence (donor confirmation of refund), this issue was remanded back to the CIT(E) for fresh adjudication.
The Tribunal held that the assessee was the owner of the unexplained cash deposits, as they were found in his bank accounts, and one account was not even disclosed. The explanation offered by the assessee was deemed unsatisfactory under Section 69A of the Income Tax Act.
The CIT(A) deleted the addition, allowing the assessee to submit additional evidence. The Tribunal upheld the CIT(A)'s order, finding that the AO was not justified in rejecting the audited books of accounts solely based on a trend analysis of cash deposits and that the addition under Section 68 was not sustainable.
The Tribunal found that the CIT(E)'s rejection of the application based on the foreign donation was not entirely valid, as the donation was bonafide and refunded. However, due to new evidence regarding the refund, this issue was remanded to the CIT(E) for fresh adjudication. The issue regarding corpus donations was also remanded for similar reasons.
The Tribunal held that the penalty order and the impugned order were in accordance with the law. The assessee had failed to demonstrate that the default was for good and sufficient reason, and the notices for penalty were duly served.
The Tribunal held that the penalty order and the impugned order were in accordance with the law. It noted that the assessee had given up the argument regarding non-receipt of notices and that no application for stay was made to the AO or other authorities. The penalty was considered justified as the assessee failed to prove the default was for good and sufficient reason.
The Tribunal held that the assessee exhibited a non-compliant approach at both assessment and revision levels. Both the CIT(A) and PCIT had previously set aside the assessment orders and remanded the cases for de novo assessment. Therefore, the current appeals challenging the revision orders were found to be without merit.
The Tribunal held that the assessee exhibited a non-compliant approach at both assessment and revision levels. Both the CIT(A) and PCIT had previously set aside the assessment orders and remanded the cases for de novo assessment. Therefore, the current appeals challenging the revision orders were found to be without merit.
The Tribunal held that the addition of Rs. 1,00,000/- as unexplained cash credit under Section 68 for assessment year 2010-11 was not sustainable. The Tribunal noted that the assessee had provided the confirmation from the creditor, along with the creditor's PAN and bank statement. The Tribunal found that the assessee had discharged its initial onus of proving the identity, creditworthiness, and genuineness of the transaction. The reasoning was that once the assessee provides satisfactory evidence regarding these three aspects, the burden shifts to the Revenue to prove otherwise. In the absence of any material on record to controvert the evidence provided by the assessee, the addition made by the AO and upheld by the CIT(A) was deleted. The ratio decidendi is that if an assessee provides sufficient evidence to establish the identity, creditworthiness, and genuineness of a cash credit, the addition under Section 68 cannot be sustained without contrary evidence from the Revenue.
The Tribunal held that the disallowance of bonus was incorrect as it was part of salary and not covered by Section 43B. Furthermore, the Tribunal ruled that the non-filing of Form 10-IC due to technical glitches was not fatal to claiming the benefit of Section 115BAA.
The Tribunal held that the penalty order and the impugned order were in accordance with the law. It noted that the assessee had given up the argument regarding non-receipt of notices and that no application for stay was made to the AO or other authorities. The penalty was considered justified as the assessee failed to prove the default was for good and sufficient reason.
The Tribunal held that the penalty order and the impugned order were in accordance with the law. It noted that the assessee had given up the argument regarding non-receipt of notices and that no application for stay was made to the AO or other authorities. The penalty was considered justified as the assessee failed to prove the default was for good and sufficient reason.
The Tribunal held that the penalty and the impugned order were in accordance with the law. The assessee had failed to prove that the default was for good and sufficient reason, and the notices were duly served.
The Tribunal found that the CIT(A) had passed an ex-parte order due to non-service of notices by usual modes. Respecting the principle of natural justice, the Tribunal remanded the matter back to the CIT(A) for fresh adjudication.
The Tribunal held that the assessee possessed a valid registration under Section 12AA, which entitled it to claim exemption under Sections 11/12. The denial of exemption based on the rejection of a separate registration under Section 10(23C)(vi) was incorrect, as these are distinct provisions.
The Tribunal held that a notice issued under Section 148 to a deceased person is null and void, as it violates the principles of natural justice. Proceedings initiated against a dead person are unsustainable in law, even if the legal heir participated in the assessment.
The ITAT found that the CIT(A) had passed an ex-parte order without adhering to principles of natural justice and the mandate of Section 250(6). Therefore, the matter was remanded back to the CIT(A) for fresh adjudication.
The Tribunal allowed the assessee's request to withdraw the appeal, noting that the departmental representative had no objection. Consequently, the appeal was dismissed as withdrawn.