Judgement

The ITAT Delhi has condoned a 441-day delay, subject to a Rs 5,000 cost and remanded the matter to the CIT(A) for fresh adjudication after granting a proper opportunity of hearing.

Appeal Restored After 441-Day Delay; Tribunal Directs Fresh Hearing by CIT(A)

The tribunal referred to the FAQs issued by the Income Tax Department, which clarified that legal heirs or executors can file the ITR only after receiving approval from the high court.

ITAT Quashes Penalty for Non-Filing of ITR Due to Bona Fide Delay in Obtaining Probate

ITAT grants relief to the assessee, ordering a fresh decision on the immunity plea and quashing the penalty where immunity has already been granted.

ITAT Grants Relief in Penalty Dispute, Sets Aside Order Over Undecided Immunity Plea

The Tribunal agreed with the contentions of the assessee, observing that the Provisions of Section 151A, which deal with faceless assessment, were notified from 29.03.2022 and the assessee's case was assumed earlier.

ITAT Quashes Faceless Assessment Proceedings Over Lack of Jurisdiction by NFAC

The ITAT remanded the case after holding that the AO wrongly relied on website-based property rates without considering the DVO’s report.

ITAT Sets Aside Order Over AO's Reliance on Website-Based Property Rates

The ITAT held that cash deposits cannot be treated as unexplained merely because they were made in a bank account linked to an old PAN.

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Appeal Restored After 441-Day Delay; Tribunal Directs Fresh Hearing by CIT(A)

ITAT Quashes Penalty for Non-Filing of ITR Due to Bona Fide Delay in Obtaining Probate

ITAT Grants Relief in Penalty Dispute, Sets Aside Order Over Undecided Immunity Plea

ITAT Quashes Faceless Assessment Proceedings Over Lack of Jurisdiction by NFAC

ITAT Sets Aside Order Over AO's Reliance on Website-Based Property Rates

Cash Deposits Cannot Be Treated as Unexplained Merely Due to Use of Old PAN: ITAT