ITAT Agra condones a 3-year, 5-month delay in a non-profit’s tax appeal, applying the Supreme Court’s COVID-19 limitation exclusion. The appeal is restored for a decision on merits.
In a case involving unexplained bank deposits, ITAT Agra remanded the matter to the Assessing Officer, directing a fresh assessment with due compliance to natural justice after earlier ex-parte orders under Sections 144 and 147.
The ITAT Agra set aside the addition of ₹34.45 crore under Section 41(1) against Ginni Filaments, ruling that the evidence (creditor confirmations, invoices, and payment proof) must first be verified by the AO.
Agra ITAT deleted addition under Section 68, ruling that gifts from sisters (Sharad Maheshwar) were genuine. The Tribunal held the department cannot reject gifts solely because the donor’s tax return was not scrutinized.
Agra ITAT remands A.Y. 2018-19 bogus sales addition case to CIT(A), holding ex parte dismissal without merits discussion violates Section 250(6) and natural justice.
The Tribunal remanded the case for de novo assessment to verify the reporting of cash deposits made during demonetisation under the assessee’s second PAN, citing a lack of proper opportunity for hearing.
The ITAT Agra set aside an ex-parte order dismissing a tax appeal, ruling that the CIT(A) must adhere to Section 250(6) by providing a reasoned order on the merits of the additions, even if the assessee is non-cooperative.
The ITAT Agra set aside the NFAC’s order confirming a Rs. 22,01,000/− cash deposit addition, citing the NFAC’s failure to follow earlier verification directions and admitting new legal grounds under the NTPC principle.
In a case involving unexplained cash deposits, ITAT Agra restored appeal to AO, emphasizing need to examine documentary evidence of sale proceeds from agricultural land before confirming additions.
ITAT Agra holds surrendered jewellery and cash as business income, not unexplained under Sections 69A/69B; Revenue’s appeal dismissed.
