ITAT Nagpur Judgments — July 2021

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

The Tribunal held that Section 92BA(i) of the Act, which mandated reference to the TPO for specified domestic transactions, was omitted w.e.f. 01.04.2017 without a saving clause. Therefore, the Pr. Commissioner erred in exercising jurisdiction under Section 263 as the provision was treated as if it never existed.

The tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn by the tribunal.

The tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee requested to withdraw the appeals due to opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeals.