The Calcutta High Court, after hearing the arguments and reviewing the facts, noted that the a ssessing officer had not properly considered the evidence submitted by the assessee. The ITAT had ...
CIT (Appeals) dismissed the appeal of the assesseeon the grounds that the assessee is not willing to persuethe appeal. On merits also , the ld. CIT (A) dismissed the appeal of the assessee by ...
The Corporate Debtor-Vrundavan Ceramic Pvt. Ltd. had been sanctioned loan facilities by the Respondent No.1- Bank. The Personal Guarantor-Appellant had executed a Deed of Guarantee dated 09.04.2005 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
3. It appears, petitioner filed reply to the show cause by GST DRC-06 on 2 nd November, 2023. Impugned order was made ...
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 ...
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 ...