ITAT remands ₹42.26 lakh cash deposit case for fresh hearing, citing non-receipt of notices. Directions issued to AO for a detailed review and proper opportunity.
ITAT Delhi condones 1,030-day appeal delay caused by lack of knowledge about the e-filing system. Case sent back for reassessment under taxpayer compliance intent.
ITAT Delhi directs CIT(A) to exclude COVID-19-related delay in a 775-day late tax appeal. Case sent for reassessment under the Supreme Court’s limitation extension ruling.
ITAT Delhi restores Conscient Infrastructure’s appeal to CIT(A) due to notices sent to the wrong email. Details of procedural lapses and next steps explained.
ITAT Delhi held that rejection of application for registration u/s. 12AB of the Income Tax Act by CIT(Exemptions) without considering replies and explanations furnished by the applicant is not justified. Accordingly, matter remitted back for fresh consideration.
ITAT Delhi quashes income tax reassessment order due to non-compliance with mandatory application of mind under Section 151.
ITAT Delhi deletes addition of ₹10.8 lakh, ruling cash gifts from father and father-in-law are not taxable. Veracity of evidence supported the assessee’s claim.
ITAT Delhi held that merely seizure of share certificate cannot be considered as incriminating material on its own unless other corroborative evidence are found during the search. Accordingly, appeal of the department dismissed.
ITAT Delhi deletes Rs. 13.16 lakh addition in Aashiyana Civil Contractors P. Ltd. case for AY 2011-12, citing lack of incriminating material in unabated assessment.
ITAT Delhi remands the case of Rs. 29.32 lakh unexplained investment back to CIT(A) due to inadequate reasoning and lack of detailed discussion.
