ITAT Visakhapatnam Judgments — April 2021

The Tribunal held that the issue needed to be re-examined by the CIT(A) after verification of the sale deed and payments made to the GPA holder. The matter was remitted back to the CIT(A) for a fresh decision.

The Tribunal held that since individual payments to labourers were below Rs. 20,000/- and supported by attendance and acquaintance registers, Section 40A(3) was not applicable. The AO did not dispute the genuineness of the expenditure.

The Tribunal held that the land sold was agricultural land and was situated beyond 8 kilometers from the limits of the Vijayawada Municipal Corporation. Therefore, it did not constitute a capital asset as per Section 2(14) of the Income Tax Act, and the transfer was not chargeable to tax under capital gains.

The Tribunal held that the reopening of assessment was bad in law as it was based on information already on record and amounted to a difference of opinion. The technical issue regarding the form submitted for deduction was also considered.

The Tribunal allowed the assessee's application to withdraw the appeal. This was based on the assessee availing the Vivad Se Vishwas scheme and the Department issuing Form No. 3.

The Tribunal allowed the assessee to raise the additional legal ground, as it arose from the facts on record. Considering the need for elaborate discussion of facts, the case was set aside and remanded back to the CIT(A) for fresh adjudication on the additional ground.

The tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.

The Tribunal held that the CIT(A) and AO misconstrued the CBDT circular, as the 20% payment is for seeking a stay of demand, not a prerequisite for filing an appeal. The appeal was dismissed on technical grounds without deciding on merits.

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. This was done with liberty to seek recall of the order if unforeseen circumstances arise.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that the assessees had filed letters requesting the withdrawal of their appeals. The Revenue did not object to this request.

The Tribunal noted that upon issuance of Form No. 3, the appeal is deemed withdrawn. Therefore, the appeal was dismissed as withdrawn.

The Tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Act and requested to withdraw the appeal. The Tribunal dismissed the appeal as withdrawn.

The Tribunal noted that the tax dispute was settled under the Vivad Se Vishwas Scheme and accepted by the department. The assessee requested to withdraw the appeal.