ITAT Surat Judgments — May 2021

The Tribunal held that the appeal filed by the Revenue was not maintainable due to low tax effect. The appeal was dismissed on this ground.

The tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Scheme and the revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Scheme and the revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Scheme and the revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Scheme and the Revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Scheme and the revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessee sought withdrawal of the appeal under the Vivad Se Vishwas scheme. The Revenue did not object to this request.

The Tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme and the Revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme and the Revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The Tribunal noted the assessee's prayer for withdrawal and the respondent's lack of objection. Consequently, the appeal was treated as withdrawn.

The Tribunal noted that the assessee had prayed for withdrawal of the appeal under the Vivad Se Vishwas scheme. The Departmental Representative did not object to the withdrawal.

The Tribunal found that the CIT(E) rejected the application without specifying deficiencies in the provided documents and without issuing a proper show-cause notice regarding insufficiency. The Tribunal restored the matter to the CIT(E) for fresh consideration.

The tribunal noted the assessee's settlement under the Vivad-Se-Vishwas Scheme and the revenue's no objection. Consequently, the appeal was dismissed as withdrawn.

The Tribunal considered the assessee's application for withdrawal and the Revenue's no objection. The appeal was dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and sought withdrawal of the appeals. The revenue representative did not object to the withdrawal.

The Tribunal held that the undisclosed income of Rs. 7,25,03,689/- is to be treated as business income. However, since the assessee claimed proportionate expenses against it, the issue was remanded to the AO to re-calculate the income and allow set-off of business loss/depreciation.

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and prayed for withdrawal of the appeals. The revenue representative had no objection to the withdrawal.

The Tribunal treated the appeals as withdrawn by the assessee. The Assessing Officer was directed to pass consequential orders as per the relevant CBDT circular.

The Tribunal treated the appeal as withdrawn after the assessee's request and the respondent's lack of objection. The Assessing Officer was directed to pass consequential orders as per CBDT Circular No. 03/2021.

The Tribunal affirmed the CIT(A)'s order, noting that the AO had not issued a show cause notice and had allowed similar deductions in a subsequent assessment year based on a supplementary partnership deed.

The Tribunal considered the assessee's application and the Revenue's no objection. The appeal was dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and prayed for withdrawal of the appeal. The revenue did not object to the withdrawal.

The Tribunal treated the appeals as withdrawn by the assessee. The Assessing Officer was directed to pass consequential orders as per the relevant CBDT circular.

The tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme and requested withdrawal of the appeal. The Revenue had no objection.