Judgement

The ITAT condones an 842-day delay in filing a Section 271(1)(c) penalty appeal and restores the matter for fresh adjudication on merits following principles of natural justice.

ITAT Condones 842-Day Delay in Filing Appeal Before CIT(A), Holds Justice Cannot Be Denied on Technical Grounds

ITAT Deletes Section 69A Addition as Cash Deposits Already Declared as Business Turnover under Section 44AD

Articles

CBDT Clarifies Repeal, Savings Provisions Under Income-tax Act, 2025

The ITAT remands the Rs 2.32 crore demonetisation cash deposit dispute to the AO, noting the additional evidence directly relates to the issue involved in the appeal. 

ITAT Remands Rs 2.32 crore Demonetisation Cash Deposit Addition to AO, Admits Fresh Evidence with Rs 25,000 Cost

The ITAT condones a 648-day delay and remands the appeal for a fresh hearing after finding sufficient cause for non-compliance.

ITAT Condones 648-Day Delay After Assessee Lost Family During COVID, Restores Appeal

Hyderabad ITAT quashes Section 271D penalty, holding limitation starts from the Assessing Officer’s reference for penalty proceedings.

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ITAT Condones 842-Day Delay in Filing Appeal Before CIT(A), Holds Justice Cannot Be Denied on Technical Grounds

ITAT Deletes Section 69A Addition as Cash Deposits Already Declared as Business Turnover under Section 44AD

CBDT Clarifies Repeal, Savings Provisions Under Income-tax Act, 2025

ITAT Remands Rs 2.32 crore Demonetisation Cash Deposit Addition to AO, Admits Fresh Evidence with Rs 25,000 Cost

ITAT Condones 648-Day Delay After Assessee Lost Family During COVID, Restores Appeal

ITAT Quashes Rs 2 Crore Penalty as Time-Barred; Limitation Starts from AO’s Reference, Not Show-Cause Notice