Answers On Topic: Miscellaneous application
1. Whether Tribunal has power to condone the delay in filling an MA U/sec 254(2) of the Act 2. whether date of passing order of Tribunal or date of receipt of order is to be consider for calculating period of six month U/Sec 254(2) 3. whether Supreem court decision passed later on the issue can be ground to file MA, against ITAT order which has allowed appeal by relying then order of jurisdictional HC available at that time. pl guide
► Read Answer
In the case of an assessee Hon'ble ITAT deleted the addition before the Judgment of Hon'ble SC in the case of Checkmate Services Pvt. Ltd. maintained by Ho'ble CIT(A) on account of payment of employees contribution to PF/ESI after due dates under the respective laws but before the due date of filing ITR. The aforesaid addition in dispute was made by CPC in Intimation u/s 143(1)(a). The department has filed M.A. within time limit before the Hon'ble ITAT. Query: Q1. Since the appeal effect is less than 20 Lakhs whether the M.A. is maintainable? Q2. Since the addition in the…
► Read Answer
Assessee has challenged validity of the impugned section 153C proceedings for want of a proper satisfaction. Assessing Officer appears to have initiated the impugned section 153C proceedings in light of his satisfaction note prepared on 13.01.2016 that the corresponding seized material in fact “pertains to” the assessee during the course of search with xyz and thus had a “bearing” on its undisclosed income. ITAT has passed the order in favour of the assessee by relying upon the decision in Income Tax Appeal No.83/2014 CIT vs. M/s. Arpit Land Pvt. Ltd., dated 07.02.2017 has decided the very issue of validity of…
► Read Answer
Hi, can you please let us know the timelinmit by which assessee can file a MA before the ITAT?
► Read Answer
In the case of the assessee co for A.Y 2014-15, Hon'ble ITAT has consider the additional ground about claim of educational cess as allowable expenditure on the basis of decision of jurisdictional HC and allowed the claim and directed the AO to ascertain the correct amount of education cess and then allow a deduction for it, after allowing opportunity of hearing to the assessee (Order of ITAT dated 17.08.2021) Department has filed an MA on 12.08.2022 on the ground that Tribunal has not considered the decision of Supreme Court in the case of CIT vs. K. Srinivasan (1972) 83 ITR…
► Read Answer
how many days can file application u/s 254 and how many days to file application of condonation delay
► Read Answer
Appeal by I.T.A.T was dismissed due to 'Non-Prosecution' on 13/07/2015 since no adjournment application was filed nor anyone on behalf of appellant appeared on 13/07/2015. The Appellant is basically agriculturist . The advocate engaged for appeal before I.T.A.T had expired. Appellant came to know about Tribunal order recently. If M.A. is filed with Affidavit explaining the above facts and application for condonation of delay, what is the possibilities of accepting the same, keeping in mind the delay of 7 years and particularly provision of Section 254(2) . Kindly give case laws.
► Read Answer
Whether ITAT has power to condone delay in filling MA. U/Sec 254(2)