ITAT Jabalpur Judgments — August 2023

The Tribunal permitted the assessee to withdraw the appeal. The appeal filed by the assessee was accordingly dismissed as withdrawn.

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The Tribunal agreed that disallowances on office and freight inward expenses should be reduced to a fair and reasonable amount, agreeing with both parties to leave the quantum to the bench. For messing expenses, the Tribunal found the CIT(A)'s disallowance to be fair and reasonable, considering the assessee's own suo motu disallowance in a prior year.

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for a de novo assessment. The Stay Application was dismissed as infructuous.