ITAT Bangalore remands case where order was passed in name of deceased assessee. Case sent back to CIT(A) for fresh adjudication with additional evidence.
ITAT Bangalore remands case concerning cash deposits during demonetization, directing the AO to re-assess the addition u/s 69A after considering CBDT circulars and granting the assessee a fair hearing.
ITAT Bangalore held that penalty under section 271B of the Income Tax Act for delay in uploading audit report set aside as reasonable cause shown and there was only technical breach without any loss to exchequer of the Government.
In the matter above-mentioned ITAT partly allowed the appeal filed by the assessee by remanded it back to file of TPO after considering that assessee didnot submit proper documents before lower authorities.
ITAT Bangalore remits the case of Gold Palace Jewellers back to CIT(A) for fresh consideration, citing a 4-year delay and lack of proper hearing opportunities.
ITAT Bangalore held that ignorance of law is not a ground for condonation of delay, hence delay of 879 days in filing of an appeal without any sufficient reason shown is not condonable. Accordingly, appeal dismissed.
ITAT Bangalore held that reopening of assessment under section 148 after expiry of four years without failure on part of assessee to disclose fully and truly all material facts is invalid and hence liable to be quashed.
ITAT Bangalore upheld CIT(A)’s decision, ruling that interconnect charges paid to A1 Telekom Austria are not taxable as royalty under the Income Tax Act or DTAA.
ITAT Bangalore sets aside CIT(A) order, allowing an apartment owners association a second chance due to a technical issue that delayed their appeal filing.
ITAT Bangalore rules co-op societies can’t claim Sec. 80P(2)(d) deduction for interest from co-op bank deposits, citing Totgars Society case precedents.
