ITAT directs fresh adjudication in Prakruthi Mahila Credit Society vs ITO case after 5 rapid notices were issued by CIT(A) within 40 days, disregarding Form 35 facts.
ITAT condones 19-day delay in Geetha Gopalan vs DCIT due to outdated email address and remits case to CIT(A) for fresh adjudication. Appeal allowed for statistical purposes.
ITAT remits Syed Ariff’s case to CIT(A) after hearing notices were sent via email despite his request in Form 35 to avoid email communication. Fresh adjudication ordered.
ITAT Bangalore directs a fresh hearing after IT notices likely ended up in spam, causing the assessee to miss compliance deadlines.
ITAT Bangalore remands Section 80P deduction case of Hunnur Souhard Credit Sahakari to CIT(A) for fresh review regarding loans to nominal/associate members.
ITAT remits Venkataraju Chandra Shekar’s case for reassessment after notices were sent to the wrong email, impacting appeal hearing. Fresh adjudication ordered.
ITAT Bangalore rules that cash seized from a partner’s premises can be adjusted against the partnership firm’s tax liability, reversing CIT(A) decision.
ITAT Bangalore held that addition u/s. 69A unjustified as cash deposited in bank account is from business income and the same is already considered under the Profits & gains of business or profession.
ITAT Bangalore held that dismissal of appeal by First Appellate Authority [CIT(A)] due to non-payment of advance tax unjustified as assessee was not required to pay advance tax. Hence, matter remanded back for fresh consideration.
ITAT Bangalore condones a 69-day delay in filing an appeal, citing COVID-19 as a reasonable cause. Case reassessed by CIT(A) for the 2010-11 assessment year
