3. It appears, petitioner filed reply to the show cause by GST DRC-06 on 2 nd November, 2023. Impugned order was made ...

Consequently, the ITAT set aside the impugned order and remanded the appeal back to the CIT (A) for a fresh adjudication. The tribunal directed the CIT (A) to pass a detailed order in compliance with ...

Consequently, the CIT (A) passed the order without considering the grounds of appeal raised by the assessee. ITAT observed that under Section 250 (6) of the Income Tax Act, 1961, the CIT (A) is ...

The assessee’s appeal to the Commissioner of Income Tax (Appeals) [CIT (A)] was dismissed as the assessee did not respond to notices. Dissatisfied, the assessee approached the Income Tax Appellate ...

After reviewing the submissions and available evidence, the ITAT noted that the NFAC had overlooked the material provided by the assessee. Consequently, the ITAT set aside the NFAC’s order and ...

The Patna High Court agreed with the petitioner’s stance, acknowledging the absence of a personal hearing as a violation of the statutory mandate. Consequently, the court set aside the impugned orders ...

The Income Tax Appellate Tribunal (ITAT) recognized the violation of natural justice, acknowledging that the notices were sent to an inactive email ID and the assessee had not been provided an ...

CIT(A)] had dismissed the appeals due to a 64-day delay in filing. The delay occurred because the company’s long-time auditor, who had been handling their tax matters since 1984, fell seriously ill ...

Kolkata dismissed the Revenue’s appeal in the case of ITO vs. Kamlapati Properties Pvt. Ltd. due to the tax effect being below the prescribed threshold limit set by the Central Board of Direct Taxes ...

The Tribunal noted that the classification proposed by the investigating agency should not have been imposed without following proper procedures, including issuing a “speaking order” when the ...

Despite acknowledging the assessee’s negligence in the matter, the ITAT decided to remand the case to ensure adherence to the principle of natural justice. The tribunal set aside the impugned order ...

Ltd., setting aside an ex-parte order issued by the Commissioner of Income Tax (Appeals) [CIT(A)], NFAC, Delhi, for the Assessment Year 2017-18. The CIT(A) had passed the order after the assessee ...