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162 orders · Page 1 of 4
The Tribunal held that a mere technical mistake in selecting the section code in Form 10AB should not be considered fatal to deny registration, especially when the assessee otherwise fulfilled all conditions and submitted genuine documents. The rejection was based solely on this clerical error.
The Tribunal held that the NFAC's ex-parte order was passed without addressing the assessee's specific ground regarding the lack of cross-examination opportunity. The matter was restored to the AO to provide the assessee a hearing and the right to cross-examine the witness.
The Tribunal held that quasi-judicial authorities should decide issues on merits and that a mere reference to a wrong provision or a minor delay should not lead to the dismissal of an application. The principle of substantial compliance should be applied, allowing the assessee an opportunity to rectify mistakes.
The Tribunal held that the addition made solely on the basis of loose paper notings, without any corroborative evidence or identification of the payer, is legally unsustainable. The assessee's explanation that the notings were for internal tracking of machinery utilization was not disproved.
The Tribunal dismissed the Revenue's appeal, finding that the CIT(A) was justified in deleting most of the additions. The Tribunal also allowed the assessee's cross-objection, directing deletion of certain upheld additions.
The Tribunal held that while the prescribed authority is expected to act in a time-bound manner, the ends of justice require giving the assessee an opportunity to contest the matter on merits. The issues on merits are restored to the file of the CIT(E) for a fresh hearing and decision.
The Tribunal held that passing an assessment order in the name of a deceased person, even if the legal heir participated, vitiates the order. The explanation of technical glitches for incorrect naming was deemed insufficient to cure this fundamental defect.
The Tribunal held that the difference between the sale consideration and the DVO's valuation was less than 15%, falling within the permissible tolerance band. The DVO's valuation was also found to be based on a hypothetical development model, not the actual condition of the property.
The Tribunal condoned the delay in filing the appeal before the CIT(A) after finding the assessee's reasons to be truthful. The appeals were allowed for statistical purposes, and the issues on merits were restored to the CIT(A) for fresh adjudication.
The Tribunal condoned the delay in filing the appeal before the CIT(A) after finding the assessee's reasons to be truthful. The appeals were allowed for statistical purposes, and the issues on merits were restored to the CIT(A) for fresh adjudication.
The Tribunal condoned the delay in filing the appeal before the CIT(A) after finding the assessee's reasons to be truthful. The appeals were allowed for statistical purposes, and the issues on merits were restored to the CIT(A) for fresh adjudication.
The Tribunal held that while the prescribed authority is expected to act in a time-bound manner, the ends of justice require giving the assessee an opportunity to contest the matter on merits. The issues on merits are restored to the file of the CIT(E) for a fresh hearing and decision.
The Tribunal held that the addition made solely on the basis of loose paper notings, without any corroborative evidence or identification of the payer, is legally unsustainable. The assessee's explanation that the notings were for internal tracking of machinery utilization was not disproved.
The Tribunal held that Section 40A(3) cannot be invoked merely because land was purchased in the course of business, especially when the payment was made at the time of registration. The Tribunal relied on judicial precedents that emphasize considering business expediency and the object of the legislation.
The Tribunal held that a clerical mistake in mentioning the section does not disentitle the assessee from claiming an otherwise allowable deduction. The assessee is eligible for the deduction under Section 80P(2)(a)(i) as it has been consistently allowed in previous and subsequent years.
The Tribunal held that the addition was made solely on the basis of loose paper notings without any corroborative evidence. The assessee's explanation that the notings were internal workings was not disproved by the AO, and no evidence of actual rental income receipt was established.
The Tribunal held that the CIT(A) erroneously relied on Section 53A of the Transfer of Property Act and that a lease agreement, even for a long period, does not automatically constitute a transfer of capital asset under Section 2(47)(vi) of the Income Tax Act. The lease was executed for establishing a family business and did not indicate an intention to alienate property rights perpetually.
The Tribunal condoned the delay in filing the appeal and restored the issues on merits to the CIT(E). The CIT(E) is directed to grant a fresh opportunity of hearing to the assessee and decide the application on merits.
The Tribunal found that the CIT(A) orders were passed without the assessees' appearance and submissions being considered, and the mode of service of notices was not reflected. The assessees were not given a proper opportunity to contest the matter.
The Tribunal found that the NFAC order was silent on the mode of service of notices, despite the assessee's specific request not to be served by email. Therefore, the matter was restored to the Assessing Officer for a fresh opportunity of hearing.
The tribunal held that quasi-judicial authorities should decide issues on merits and a mere reference to a wrong provision should not lead to dismissal. Procedural irregularities should be treated as technical non-compliance, and the assessee should be given an opportunity to rectify mistakes.
The Tribunal held that the NFAC's order was not sustainable as it relied on provisions that came into effect after the assessment was made. The original assessment was passed under Section 143(3) after due inquiry, not on best judgment basis.
The Tribunal held that the exemption under Section 54F cannot be denied solely on the technical ground that it was not claimed in the return of income, especially when the eligibility and all relevant facts are on record. The lower authorities' denial of the deduction was deemed unjustified.
The Tribunal held that filing Form 10B is a procedural requirement with a directory timeline. The audit was completed on time and Form 10B was filed during the assessment.
The Tribunal found that the ex-parte order was passed without proper notice and noted an error in the assessment year. The case was therefore restored to the CIT(A) for fresh adjudication.
The Tribunal noted that a coordinate bench had previously quashed the Section 263 order. Despite the Revenue's appeal to the High Court, the Tribunal found no merit in the current grounds of appeal.
The Tribunal held that the approval for reopening the assessment beyond three years was obtained from the incorrect authority (PCIT-2, Nagpur) instead of the CCIT/PCCIT, as mandated by the Supreme Court in the case of Union of India vs. Rajeev Bansal. Consequently, the assumption of jurisdiction was vitiated.
The Tribunal found that the NFAC order was passed without discussing the merits of the case, and the assessee had provided an email address but requested no service via email. Therefore, the case was restored to the Joint Assessing Officer for a fresh hearing on merits.
The Tribunal found that the NFAC order was passed without proper procedure, as it did not address the grounds raised by the assessee and lacked clarity on the service of notices in set-aside proceedings. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.
The Tribunal condoned the delay in filing the appeal. The case was restored to the AO to provide the assessee with a fresh opportunity for hearing and to pass a fresh order on merits.
The tribunal held that quasi-judicial authorities should decide issues on merits and that a mere reference to a wrong provision or minor procedural delays should not lead to dismissal. The principle of substantial compliance should be applied.
The Tribunal found that the assessee was not called upon to explain the delay and the mode of notice service was unclear. Therefore, the appeal was allowed for statistical purposes.
The Tribunal found the reasons for non-appearance and delay to be justified. The matters were restored to the CIT(A) to provide the assessee an opportunity of hearing and pass fresh orders.
The Tribunal condoned the delay in filing the appeal. It held that the ex-parte order was passed without proper service of notice and restored the issues to the Assessing Officer for a fresh assessment.
The Tribunal held that the prescribed authority failed to examine the assessee's eligibility based on its status as an institution financed by the Central Government and recognized under the National Institute of Technology Act. The matter was restored for a fresh examination.
The Tribunal found that the NFAC's order was passed ex parte without considering the merits of the case. Therefore, the appeal was allowed for statistical purposes to enable a fresh hearing.
The Tribunal found that the NFAC did not examine the condonation of delay on factual aspects. Therefore, the appeal was allowed for statistical purposes, subject to a cost of Rs. 5,000/- to be paid to the District Legal Services Authority.
The Tribunal condoned the delay in filing the appeal before the First Appellate Authority, considering the unfortunate circumstances faced by the assessee. The appeal was allowed for statistical purposes.
The Tribunal held that quasi-judicial authorities should decide issues on merits and that a reference to a wrong provision or minor delays should not lead to dismissal. The principle of substantial compliance should be applied, allowing the assessee an opportunity to rectify mistakes.
The Tribunal found that the NFAC did not consider the merits of the case. Given that the issue was pending before the Civil Court and relevant evidence could not be filed, the Tribunal restored the issues to the Assessing Officer for a fresh decision.
The Tribunal held that the Assessing Officer (AO) failed to record satisfaction for initiating penalty proceedings under Section 271B in the assessment order. Therefore, the assumption of jurisdiction to initiate proceedings was vitiated.
The tribunal held that quasi-judicial authorities should decide issues on merits and that a minor error in mentioning a provision or a slight delay should not lead to outright rejection. The principle of substantial compliance should be applied, and the assessee should be given an opportunity to rectify mistakes.
The tribunal held that quasi-judicial authorities should decide issues on merits and that a reference to a wrong provision or a minor delay should not lead to dismissal. The principle of substantial compliance should be applied, allowing for rectification of technical errors.
The Tribunal noted that a coordinate bench had previously quashed the Section 263 order. Despite the Revenue's appeal to the High Court, the Tribunal found no merit in the grounds of appeal as they stood.
The Tribunal held that quasi-judicial authorities should decide issues on merits and a mistake in referencing a wrong provision should not lead to dismissal. The principle of substantial compliance should be applied to procedural irregularities.
The tribunal condoned the delay, admitted the appeal, and restored the issues to the AO for a fresh assessment. The assessee was to be given a due opportunity of hearing.
The Tribunal held that quasi-judicial authorities should decide issues on merits and a reference to a wrong provision in an application is not a basis for dismissal. Procedural irregularities should be treated as technical non-compliance and the applicant should be given an opportunity to correct mistakes.
The Tribunal found that the adjustments made by the CPC might have resulted in dual deduction. The issues required verification of facts. Therefore, the Tribunal set aside the impugned orders and restored the matter to the Assessing Officer for fresh adjudication.
The tribunal held that quasi-judicial authorities should decide issues on merits and that a reference to a wrong provision or a minor delay should not lead to dismissal. The principle of substantial compliance should be applied, allowing for rectification of technical errors.
The Tribunal held that quasi-judicial authorities should decide issues on merits and that a reference to a wrong provision or a minor delay should not lead to dismissal. The principle of substantial compliance should be applied, allowing the assessee an opportunity to rectify mistakes.