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ITAT Agra

Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra

January 25, 2025 255 Views 0 comment Print

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.

Dismissal of appeal without adjudicating issues on merits not sustainable in law

January 22, 2025 594 Views 0 comment Print

ITAT Agra held that dismissal of appeal by CIT(A) merely because the assessee did not comply with the notices issued by CIT(A), without adjudicating issues arising in the appeal on merits, is not sustainable in the eyes of law keeping in view provisions of Section 250(6).

CIT(A) Order Without Merits-Based Reasoning Violates Section 250(6)

December 20, 2024 429 Views 0 comment Print

AO observed that Wealth Tax Act was already abolished from financial year 2015-16, and the details of the assets were now required to be filed in the Income-tax Return for the assessment year.

Dismissal of appeal for non-payment of advance tax not justified since there is no admitted income: ITAT Agra

December 16, 2024 4116 Views 0 comment Print

ITAT Agra held that dismissal of appeal as per provisions of section 249(4)(b) for non-payment of advance tax unjustified since entre addition made by AO was challenged and there was no other income which is above threshold limit of being taxable.

No section 271B penalty if reasonable cause exist or if assessee establishes its bonafides

June 13, 2024 1521 Views 0 comment Print

Read the full text of the order from ITAT Agra where penalty u/s 271B was deleted for Tasavver Husain vs ITO. Detailed analysis and conclusion provided.

Examination of Books of Accounts is mandatory before rejection of books of accounts

June 5, 2024 3108 Views 0 comment Print

Delve into the detailed analysis of the ITAT Agra case between Manish Kumar Shukla and ITO regarding the mandatory examination of books of accounts before rejection. Full text order included.

ITAT Agra Deletes Section 271(1)(b) Penalty Order Passed on Notice Service Day

June 5, 2024 699 Views 0 comment Print

ITAT Agra deletes penalty levied u/s 271(1)(b) in Ganeshi Lal Narayan Das vs DCIT, citing procedural fairness and assessees bona fide belief. Full text order included.

Salary Receipt in NRE Account by Employee on International Routes Not Taxable in India

December 20, 2023 1074 Views 0 comment Print

ITAT) Agra delivered a significant judgment in the case of Arvind Singh Chauhan Vs ITO, challenging the taxability of salary received by an employee working on international routes.

No section 271(1)(b) Penalty Levied for Non-Appearance Due to Unreceived Notice

August 6, 2023 5829 Views 0 comment Print

Exploring the ITAT Agra ruling on Sh. Akshat Doneria Vs ITO, clarifying that no penalty under s.271(1)(b) should be imposed if non-compliance arises from non-receipt of notice.

No Section 234E late fees for Failure to file TDS/TCS Return prior to 01.06.2015

March 22, 2022 774 Views 0 comment Print

Garrison Engineer (E/M) Vs JCIT (TDS) (ITAT Agra) The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed by the Ld. CIT(A) relying on the of Hon’ble Gujarat High […]

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