Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


ITO v. Hassab Realty Pvt. Ltd. (2022) 99 ITR 315 (Pune) (Trib)

S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Issue not raised before the Commissioner (Appeals)-Reassessment-Validity-Application made as per Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27 the was admitted-Reassessment order was quashed. [S. 147, 148, Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27]

Kishor Tarachand Patil v. ITO (2022) 219 TTJ 31 (UO) (Pune) (Trib)

S. 254(1) : Appellate Tribunal-Powers-Delay was condoned-Due to illness and financial crisis and the death of his authorized representative-Non appearance before the lower authorities-Matter remanded to the Assessing Officer. [S. 144]

L. A. Development v. CIT (2022) 215 DTR 153 /218 TTJ 386 / 142 taxmann.com 280 (Cuttack)(Trib)

S. 254(1) : Appellate Tribunal-Duties-Faceless scheme-Non issue of notification-Till such time notification is issued as required under S. 255(8), the provisions of S. 255(7) are not activated the Tribunal has the jurisdiction to hear the instant appeal before it in physical form. [S. 255(7), 255(8) 255(9)]

Dhoot Stono Crafts P. Ltd. v. ACIT (2022)98 ITR 249 (Jaipur) (Trib)

S. 254(1) : Appellate Tribunal-Powers-Delay in filing appeal-Delay due to clarification filed by assessee-Rectification Application also pending-Delay condoned.

Haryana State Industrial & Infrastructure Development Corpn. Ltd. v. ACIT (2022) 220 TTJ 217 (Chd)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Special Audit-Barred by limitation-Legal ground-Admitted for adjudication. [S. 142(2A) 153]

Rana v. ITO (2022) 215 TTJ 391 /210 DTR 71(Chd)(Trib)

S. 253: Appellate Tribunal-Condonation of delay-Counsel diagnosed with brain tumour-Counsel did not inform-Assessee cannot be penalized for lack of communication or inaction on the part of the Counsel-Sufficient and reasonable cause exist for condonation of delay. [S. 253(5)]

Harman Connected Services Corporation India P. Ltd. v. Dy. CIT (2022)95 ITR 1 (Bang)(Trib)

S. 253 : Appellate Tribunal-Monetary Limits For Filing Appeals by Department-Tax Effect Less Than Prescribed Limit-Appeal not maintainable. [Circular No. 17 Of 2019, Dated 8-8-2019]

Gurfateh Films and Sippy Grewal Productions (P.) Ltd. v. PCIT (2022)95 ITR 456 (Amritsar)(Trib)

S. 253 : Appellate Tribunal-Condonation of delay-Delay due to inaction of erstwhile authorised representative-Reasonable cause for delay-Delay condoned.

IFGL Refractories Ltd. v. Dy. CIT (2022) 95 ITR 287 (Kol.)(Trib)

S. 253 : Appellate Tribunal-Condonation of delay-Commissioner (Appeals)-Form of appeal and limitation-Delay in filing appeal due to in-built E-filing portal of Department-Assessee not benefitted by the delay-Order was set aside. [S. 246, 249]

ACIT v. Wizcraft International Entertainment Pvt. Ltd. (2022)96 ITR 79 (SN) (Mum)(Trib)

S. 253 : Appellate Tribunal-Appeal-Company in respect of which Corporate Insolvency Resolution Process Ongoing-Appeal filed after Commencement of Moratorium period-Not maintainable-Liberty to Assessing Officer to prefer appeal afresh after moratorium period over. [Insolvency and Bankruptcy Code, 2016, S. 14]