ITAT Delhi held that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order. Thus, ITAT Delhi Bench do not have territorial jurisdiction as assessment order are based by AO in Lucknow.
Delhi ITAT sets aside ₹42.94 lakh tax additions, ruling Section 153C incorrectly applied. Seized documents must “pertain” not “belong,” and Section 292C presumption doesn’t extend to third parties.
Ahmedabad ITAT grants Gramya Vikas Pratishthan Koba another opportunity for 12A registration, citing natural justice after procedural lapses in online filing.
ITAT Delhi rules no books or vouchers are needed for Section 44AD income, deleting a Rs. 20.58 lakh cash deposit addition, citing a binding precedent.
ITAT Ahmedabad restores Airona Tiles’ appeal, citing NFAC’s ex-parte dismissal as a violation of natural justice; orders fresh consideration.
ITAT Delhi rules in Sudarsan De case, setting aside S.270A penalty for under-reporting as belated return was accepted without income additions.
Mumbai ITAT condones 536-day delay for Samasta Brahman Mahasangh appeal, citing clerk’s error and trustees’ age/lack of tech-savviness. Case remanded for fresh hearing.
ITAT Cochin ruled that Section 40A(3) disallowance does not apply to cash payments for capital assets when no revenue deduction was claimed, overturning a ₹6.55 lakh addition.
ITAT Bangalore held that expansion of scope of limited scrutiny without obtaining required prior approval as directed under CBDT Order No. F.No.225/402/2018/ITA.II dated 28.11.2018 is bad-in-law and hence order of AO is liable to be quashed.
ITAT Mumbai rules against Section 56(2)(vii)(b) addition, stating property valuation should be based on the agreement date, not registration, when payments are made by banking channels.
