ITAT Lucknow Judgments — June 2021

The assessee sought to withdraw the appeals as they had obtained certificates under the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal.

The assessee sought to withdraw the appeals as they had obtained certificates under the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal.

The assessee sought to withdraw the appeals as they had obtained certificates under the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal.

The assessee sought to withdraw the appeals as they had obtained certificates under the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal.

The Tribunal held that the assessee should be given another opportunity to present their case before the CIT(A). The CIT(A) is obligated to decide appeals on merit even in the absence of representation.

The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The Tribunal held that the absence of a mandatory notice under Section 143(2) is not curable, even by Section 292BB of the Act. The Supreme Court's decisions in ACIT vs. Hotel Blue Moon and CIT vs. Laxman Das Khandelwal were relied upon to confirm that such a notice is essential for a valid assessment.

The Tribunal found that the assessee was not given sufficient opportunity to explain its case. Therefore, the order of the CIT (Exemption) was set aside, and the matter was restored for fresh consideration.