ITAT Agra held that ex-parte dismissal of appeal, as notices issued by CIT(A) were not compiled, without adjudicating issues on merits is in violation of section 250(6) of the Income Tax Act. Hence, order set aside and matter remitted back to CIT(A) for fresh adjudication.
ITAT Ahmedabad held that notice issued u/s. 274 without specifying ground for imposition of penalty u/s. 271(1)(c) i.e. whether penalty is imposed for concealment of income or furnishing of inaccurate particulars of income is not justifiable.
ITAT Delhi partly allowed FIL India’s appeal on tax adjustments, PF contributions, and double taxation of interest on refund under Income Tax Act provisions.
ITAT Chandigarh reverses AO’s 10% disallowance of property improvement costs, accepting architect’s valuation for accurate capital gains calculation.
ITAT Pune condones 180-day delay in appeal filing for FY 2010-11, citing civil cases, financial struggles, and health issues. Case remanded for merit-based review.
ITAT Ahmedabad rules technical glitches caused a one-day delay in PF/ESIC credit, deleting the disallowance under Section 36(1)(va) for AY 2018-19.
ITAT Ahmedabad restores Sharvashram Jagruti Sansthan Trust’s case for re-evaluation by CIT (Exemption), citing natural justice and insufficient hearing opportunities.
ITAT Ahmedabad remands Vinodchandra Dahyabhai Darji’s tax case for fresh adjudication after finding denial of a hearing in a faceless appeal process.
ITAT Ahmedabad ruled in favor of the assessee, deleting penalties under Section 271(1)(b) for A.Ys. 2012-13 & 2013-14, citing lack of non-compliance evidence.
ITAT Allahabad held that order passed by PCIT without considering the contentions of the assessee is against the principles of natural justice and accordingly is liable to be set aside. Accordingly, appeal of the assessee allowed.
