ITAT Pune Judgments — March 2021

The Tribunal found that the CIT(A) dismissed the appeal without adjudicating on merits. Therefore, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.

The Tribunal allowed the assessee's request to withdraw all the appeals. The appeals were subsequently dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw all the appeals. The appeals were subsequently dismissed as withdrawn.

The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw all the appeals. The appeals were subsequently dismissed as withdrawn.

The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw all the appeals. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.

The Tribunal condoned the delay in filing one appeal. Considering the assessee's request and the Revenue's no objection, all three appeals were dismissed as withdrawn.

The Tribunal condoned the delay in filing one appeal. Considering the assessee's request and the Revenue's no objection, all three appeals were dismissed as withdrawn.

The Tribunal condoned the delay in filing one appeal. Considering the assessee's request and the Revenue's no objection, all three appeals were dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw all the appeals. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.

The Tribunal allowed the assessee's request to withdraw all the appeals. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.

The Tribunal allowed the assessee's request to withdraw all the appeals. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.

The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal held that the assessee had a reasonable cause for non-compliance due to the difficulty in collecting scattered records within the limited timeframe. Therefore, the penalty imposed under section 271(1)(b) was deleted based on the provisions of section 273B.

The Tribunal allowed the assessee's request to withdraw all the appeals. The appeals were subsequently dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The assessee requested to withdraw the appeal due to the application filed under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The assessee requested to withdraw the appeal due to the application filed under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal deleted the disallowance of interest as the assessee had sufficient interest-free funds. It remitted the disallowance on investments to the AO for re-computation and allowed deduction for education cess.

The Tribunal upheld the order of the CIT(A) deleting the penalty. This was because all the additions/disallowances that formed the basis for the penalty were subsequently deleted by the Tribunal, CIT(A), or the AO.

The assessee requested to withdraw the appeal due to the application filed under the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

The Tribunal noted the assessee's request to withdraw the appeal. As there was no objection from the Revenue, the appeal was dismissed.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal granted permission to withdraw the cross-appeals as the dispute was proposed to be settled under the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal granted permission to withdraw the cross-appeals as the dispute was proposed to be settled under the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in view of the assessee's application under the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw all the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The Tribunal permitted the assessee to withdraw the appeal. However, if the Vivad Se Vishwas application is disapproved, the assessee can seek restoration of the appeal.

The tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The Tribunal permitted the assessee to withdraw its appeal. Consequently, the Revenue's cross-appeal, which had become infructuous, was also dismissed.

The Tribunal permitted the assessee to withdraw its appeal. Consequently, the Revenue's cross-appeal was rendered infructuous and dismissed.