Judgement

ITAT deleted the Rs 31,400 penalty for delayed TDS return filing, holding that the proceedings were legally unsustainable due to procedural lapses and inordinate delay.

ITAT Deletes Rs 31,400 Penalty for Delayed TDS Return Filing

The ITAT Bangalore held that the assessee deserved one more opportunity to substantiate the claim before the tax authorities. 

ITAT Remands Section 69A Addition After Assessee Produces Evidence Supporting Agricultural Income

ITAT sets aside CIT(A)'s order and restores the tax case to the AO for fresh assessment after finding assessee’s evidence was not properly examined.

ITAT Remands Case for Fresh Assessment After Finding Assessee’s Submissions Were Not Properly Considered

The ITAT Bangalore held that procedural delays should not defeat substantive justice where an assessee establishes sufficient cause. 

ITAT Holds That Genuine Personal Difficulties, COVID-19 and Portal Glitches Constitute Sufficient Cause for Condoning Delay 

ITAT deleted the Rs 54 lakh addition, holding that the cash was routed through the bank account as an intermediary in property transactions.

ITAT Quashes Rs 54 Lakh Unexplained Cash Deposit Addition in Property Deal Case

ITAT quashed an ex parte CIT(A) order and remanded a demonetisation cash deposit case for fresh adjudication after condoning a 210-day delay in filing the appeal.

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ITAT Deletes Rs 31,400 Penalty for Delayed TDS Return Filing

ITAT Remands Section 69A Addition After Assessee Produces Evidence Supporting Agricultural Income

ITAT Remands Case for Fresh Assessment After Finding Assessee’s Submissions Were Not Properly Considered

ITAT Holds That Genuine Personal Difficulties, COVID-19 and Portal Glitches Constitute Sufficient Cause for Condoning Delay

ITAT Quashes Rs 54 Lakh Unexplained Cash Deposit Addition in Property Deal Case

ITAT Condones 210-Day Delay, Grants Taxpayer Fresh Opportunity to Prove Source of Demonetisation Cash Deposits