Loading ITAT cases…
128 orders · Page 2 of 3
The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
The Tribunal permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not raise any objection to the withdrawal.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal allowed the assessee to withdraw the appeal as the conditions for the Vivad Se Vishwas scheme were met. The appeal was deemed withdrawn upon issuance of the certificate under the scheme.
The assessee sought to withdraw the appeals as the dispute had been settled under the Vivad Se Vishwas scheme. The Revenue had no objection to the withdrawal.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.
The Tribunal permitted the assessee to withdraw the appeal as they had availed the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.
The Tribunal permitted the withdrawal of the appeal. The assessee's decision to settle under the Vivad Se Vishwas scheme was the basis for this decision.
The assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme and received Form 3. The Revenue had no objection to the withdrawal.
The Tribunal permitted the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas scheme to settle the matter.
The Tribunal permitted the Revenue to withdraw the appeal. The withdrawal was allowed as the assessee had opted for the Vivad Se Vishwas scheme to settle the dispute.
The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme to settle the dispute.
The Tribunal permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's prayer to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal noted that the Form 3 indicated a delay in filing the appeal, and no condonation order was on record. The assessee's counsel sought to withdraw the appeal.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal condoned the delay of 16 days, citing the principle of substantial justice over technical considerations, and permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.
The Tribunal upheld the order of the CIT(A), finding that the estimation of GP rate based on a five-year average was a fair basis, especially when books of accounts were rejected. The Tribunal noted that the CIT(A)'s decision followed a coordinate bench's ruling in the assessee's own case.
The Tribunal condoned the delay in filing the appeal, citing sufficient cause and the interest of substantial justice. The assessee was permitted to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.
The Tribunal upheld the CIT(A)'s decision to delete additions related to freight expenses, finding that the assessee had complied with Section 194C(6) by providing transporters' PANs. The Tribunal also agreed with the CIT(A)'s reclassification of rental income as 'Income from house property'.
The Tribunal held that the entire addition for excess jewellery could not be made solely in the hands of the assessee, as jewellery primarily belongs to ladies and the found items belonged to all family members. The addition should be made on a pro-rata basis among all family members.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal held that the proviso to Section 50C of the Act is curative and retrospective, meaning the DLC value on the date of the agreement to sell should be considered. It also held that the assessee is eligible for deduction under Section 54F for a house purchased in his wife's name.
The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal held that since the assessee's return filed under Section 44AD, declaring gross receipts from his dairy business, was accepted, the bank deposits, being less than the declared gross receipts, were plausibly explained as business income. Therefore, the additions made by the AO were directed to be deleted.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The assessee requested to withdraw the appeal as the 'Vivad Se Vishwas Scheme' petition was accepted. The Revenue did not object to the withdrawal.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal permitted the assessee to withdraw the appeal as it was settled under the Vivad Se Vishwas scheme. The appeal was deemed withdrawn upon issuance of the certificate under the scheme.
The Tribunal permitted the assessee to withdraw their appeals as the matter was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal permitted the assessee to withdraw their appeals as the matter was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.
The Tribunal held that the cancellation deed was executed after the assessment year in question. Therefore, the sale consideration of Rs. 62 lacs was rightly considered for calculating the capital gain.
The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal permitted the assessee to withdraw her appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.
The Tribunal held that the AO's acceptance of the declared profit rate without proper examination rendered the assessment order erroneous. However, the quantum of unaccounted turnover was not disputed. Therefore, the matter was remanded to the AO to examine the rate of gross profit declared by the assessee on the unaccounted turnover.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn in accordance with the provisions of the Vivad Se Vishwas Act.