ITAT Patna Judgments — April 2022

The Tribunal held that the amounts were small and from relatives, and the Assessing Officer should have made further inquiries before rejecting the confirmations. The additions made by the lower authorities were deemed unjustified.

The Tribunal held that the assessee failed to provide necessary details and did not appear for hearings, both before the Commissioner and the Tribunal. Therefore, there was no merit in the appeal.

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. Therefore, the assessee requested to withdraw the appeals.

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. Therefore, the assessee requested to withdraw the appeals.

The Tribunal remitted the issue of contract receipt mismatch to the AO for fresh inquiry. It reduced the disallowance of expenses to 10% and set aside the disallowance on account of non-deduction of TDS for re-adjudication by the AO.