Chennai ITAT held that dismissing appeals as non-maintainable was erroneous. Orders giving effect to appellate directions retain their character as assessment orders.
The Tribunal ruled that an appellate authority cannot dismiss an appeal solely for non-compliance and must decide it on merits, leading to remand for fresh assessment.
The ITAT ruled that section 269SS targets cash advances in property deals, not final sale consideration paid at registration. Penalty under section 271D was therefore not leviable.
The issue was whether appeals could be dismissed outright for delay without examining the merits. The Tribunal held that justice required restoration where plausible reasons for delay were cited and directed reconsideration.
The issue was whether appeals dismissed for an extraordinary delay could be restored. The Tribunal held that, despite the assessee’s lapses, justice required giving an opportunity to seek condonation and have the case decided on merits.
The issue was whether a short delay in filing an appeal justified outright dismissal. The Tribunal held that illness supported by medical evidence constituted reasonable cause and restored the appeal for merits adjudication.
The issue was whether an Assessing Officer can travel beyond limited scrutiny without mandatory approval. The Tribunal held that such action violates binding CBDT Instructions and renders the assessment void from inception
A 284-day delay in filing appeals was condoned after accepting explanations including medical issues and disruptions. The key takeaway is that relief was granted but balanced by imposing costs to deter repeated non-compliance.
ITAT Chennai remanded a case involving Rs. 11.26 lakh cash gifts back to the CIT(A), allowing the NRI assessee another opportunity to substantiate the claim with supporting documents.
ITAT Chennai confirmed that 8% profit estimation for a civil contractor was reasonable, rejecting the assessee’s 6% claim and AO’s 10% estimate, emphasizing consistency with subsequent years’ presumptive returns.
