ITAT Ranchi Judgments — May 2023

A V BUILDERS,RANCHI vs PR. COMMISSIONER OF INCOME TAX, RANCHI, RANCHI

ITA 59/RAN/2022[2017-18]Status: Disposed31 May 2023AY 2017-18Dismissed

The assessee's partner filed an application to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.

SHRI SANTOSH KUMAR CHAURASIA, POST OFFICE ROAD, KATRAS, DHANBAD, DHANBAD vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), DHANBAD, DHANBAD

ITA 44/RAN/2020[12-13]Status: Disposed24 May 2023Dismissed

The Tribunal noted that the tax effect of the appeal was below the revised monetary limit set by the CBDT for filing appeals. Consequently, the Tribunal treated the appeal as withdrawn/not pressed.

M/S PARK SARVAMANGALA PROJECTS (P) LTD,RANCHI vs PRINCIPAL COMMISSIONER OF INCOME TAX, RANCHI, RANCHI

ITA 46/RAN/2022[2017-18]Status: Disposed22 May 2023AY 2017-18Dismissed

The tribunal granted the assessee's request to withdraw the appeal. The revenue did not object to this withdrawal.

GOSSNER THEOLOGICAL COLLEGE,RANCHI vs INCOME TAX OFFICER, EXEMPTION WARD RANCHI, RANCHI

ITA 3/RAN/2023[2016-17]Status: Disposed16 May 2023AY 2016-17Remanded

The Tribunal found it appropriate to remit the matter back to the Assessing Officer for verification of documents related to anonymous donations and explanation for hall rent and accommodation charges. The assessee is directed to furnish all relevant details to substantiate its claim for exemption.

RAKESH KUMAR JHA,JAMSHEDPUR vs INCOME TAX OFFICER, WARD-2(1), JAMSHEDPUR, JAMSHEDPUR

ITA 72/RAN/2022[2008-09]Status: Disposed15 May 2023AY 2008-09Dismissed

The Tribunal held that failure to get accounts audited under Section 44AB attracts penalty under Section 271B, irrespective of whether books were maintained or rejected. The defaults under Section 271A and 271B are distinct.

VIVID VESTURES,BISTUPUR,JAMSHEDPUR vs ASSIGNING OFFICER, 2, BAGMATI ROAD, JAMSHEDPUR

ITA 25/RAN/2022[2018-19]Status: Disposed15 May 2023AY 2018-19Remanded

The Tribunal found it difficult to discern the correct set of documents due to conflicting details provided by the assessee. Considering the assessee's request and assurance to furnish all documents, the matter was remitted back to the AO for proper verification.

NEPAL CHANDRA DEY,RANCHI vs ASSITANT /DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

ITA 63/RAN/2022[2018-19]Status: Disposed15 May 2023AY 2018-19Dismissed

The Tribunal held that the disallowance made by the CPC for late deposit of employee's contribution to PF/ESI was justified. This decision was based on the Supreme Court's ruling in Checkmate Services Pvt. Ltd. vs. CIT.

U C I L,JADUGODA vs ACIT, CIRCLE-3, JAMSHEDPUR

ITA 385/RAN/2018[14-15]Status: Disposed11 May 2023Allowed

The Tribunal held that CSR expenditure incurred by the assessee is allowable as revenue expenditure. This decision was based on previous rulings by the Tribunal in the assessee's own case and other similar cases.

M/S. U C I L,JADUGODA vs ACIT, CIRCLE-3, JAMSHEDPUR

ITA 384/RAN/2018[13-14]Status: Disposed11 May 2023Allowed

The Tribunal held that CSR expenditure incurred by the assessee is allowable as revenue expenditure. This decision was based on previous rulings by the Tribunal in the assessee's own case and other similar cases.

M/S. BABA AGRO FOOD LTD.,RANCHI vs PR. CIT(C), PATNA, PATNA

ITA 12/RAN/2021[2013-14]Status: Disposed4 May 2023AY 2013-14Dismissed

The tribunal allowed the assessee to withdraw the appeal as the matter had become infructuous. No further grievance remained against the revision order.

SRI MANISH KUMAR SAHU,RANCHI vs PR. CIT (C), PATNA, PATNA

ITA 18/RAN/2021[2013-14]Status: Disposed4 May 2023AY 2013-14Withdrawn

The Tribunal granted the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.