SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT set aside the Ld. CIT(A)'s order and restored the issues back to the Assessing Officer. The AO was directed to pass a de novo assessment order after providing the assessee with a reasonable opportunity, as the original addition was based on a report from irrelevant financial years.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment. This was due to the assessment and appellate orders being passed ex parte without providing reasonable opportunity to the assessee.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The Tribunal set aside the CIT(A)'s order and remanded the case back to the Assessing Officer for a de novo assessment. The Assessing Officer was directed to provide a reasonable opportunity to the assessee before passing a fresh order.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment. This was due to the assessee not receiving a reasonable opportunity during the previous proceedings, with directions to provide such opportunity.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT set aside the CIT(A)'s orders and remanded all disputed issues back to the Assessing Officer for a de novo assessment. This decision was based on the need for further factual verification, especially regarding the assessee's claim of income exemption and the applicability of disallowance sections.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT set aside the CIT(A)'s orders and remanded both appeals back to the Assessing Officer. The tribunal directed the AO to pass de novo orders after proper factual verification and providing the assessee a reasonable opportunity to be heard, as the issues required further examination.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT condoned the delay in filing appeals. It directed the AO to recompute the assessee's income by applying a net profit rate of 12% on the turnover of Rs. 10,67,337. The penalty issue under Section 271(1)(c) was also restored to the AO to be decided based on the recomputed income.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT condoned the delay in filing appeals. It directed the AO to recompute the assessee's income by applying a net profit rate of 12% on the turnover of Rs. 10,67,337. The penalty issue under Section 271(1)(c) was restored to the AO to be decided based on the recomputed income.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT condoned the delay in filing appeals. For the quantum appeal, it directed the Assessing Officer to recompute income by applying a 12% net profit rate on the Rs. 10,67,337 turnover, as agreed by both parties. The penalty issue was restored to the AO to be decided based on the recomputed income. Two other appeals were dismissed as withdrawn.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT condoned the delay in filing appeals. It directed the AO to recompute the assessee's income by applying a net profit rate of 12% on the turnover of Rs. 10,67,337, as agreed by both parties. The penalty issue under Section 271(1)(c) was also restored to the AO for reconsideration based on the revised income.

SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, ANADEE NATH MISSHRA (Accountant Member)

The Tribunal held that interest under Section 234C is not applicable where the shortfall in advance tax payment is due to capital gains that arose after the last installment date and were not estimable. The Tribunal relied on the proviso to Section 234C(1) and previous judgments, including a sister concern's case with identical facts.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT set aside the CIT(A)'s order, condoned the delay in payment of the cost, and directed the CIT(A) to pass a fresh speaking order on the merits of the assessee's original appeal.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT noted that both the assessment order and the CIT(A)'s order were passed ex parte without providing a reasonable opportunity to the assessee. Therefore, the ITAT set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment after giving the assessee a proper opportunity to be heard.

SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, ANADEE NATH MISSHRA (Accountant Member)

The tribunal held that the assessment order framed in the name of a deceased person, despite the AO being aware of the death and the legal heir filing a return, is void ab initio. The CIT(A)'s order upholding this assessment was also deemed a nullity.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The tribunal, based on a consensus between both parties, directed the AO to treat the Rs. 10,67,500 as business turnover and determine the assessee's income by applying a net profit rate of 15% on this amount. This effectively reduced the addition made by the AO.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer. The AO was directed to pass a de novo assessment order in accordance with law after providing the assessee a reasonable opportunity of being heard, similar to the decision for AY 2017-18.

SHRI ANADEE NATH MISSHRA (Accountant Member)

The ITAT, with the agreement of both parties, directed the Assessing Officer to restrict the addition to Rs. 5,00,000/- and delete the remaining Rs. 3,50,000/- that was confirmed by the CIT(A).