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ITAT Allahabad: Ex-Parte Assessment Confirmed by NFAC Set Aside for Violation of Natural Justice — Matter Remanded for Fresh Adjudication (Narendra Singh vs NFAC) [Sections 144/147/143(3)]
Facts of the
CaseThe assessee, Mr. Narendra Singh, filed an appeal
before the Income Tax Appellate Tribunal against the order passed by the
National Faceless Appeal Centre (NFAC), New Delhi, which had uphe...
Ex-Parte Faceless Appeal Order Set Aside for Violation of Natural Justice — ITAT Allahabad in Umrao Singh Smarak Samiti v. ITO-CPC — Sections 11, 12A, 143(1), 154
Facts of the
CaseThe assessee, a registered charitable society
engaged in educational activities, filed its return of income for AY 2018-19
declaring NIL income after claiming exemption under Sections 11 and 12 of the...
Condonation of Delay Allowed Due to Bona Fide Defect in Appeal Fee — ITAT Allahabad in Society for Welfare and Advancement of Rural Generation v. DCIT (CPC) (ITA No. 35/ALLD/2022) — Interpretation of Section 249 & Rule 45
Facts of the
CaseThe assessee filed an appeal against the order
passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre, for Assessment Year 2017-18. However, the appeal suffered from a
pr...
ITAT Allahabad: Addition u/s 69 Based on Third-Party Seized Ledger for Tenancy Compensation Remanded — Assessment u/s 153C in Smt. Neeta Nath & Madhurendra Nath vs ACIT
Facts of the
CaseA search under Section 132 of the Income-tax Act,
1961 was conducted on 05.12.2013 in the case of a third-party group. During the
search at the residence of another person, a document described as a l...
ITAT Allahabad: Addition u/s 69 for Alleged Undisclosed Compensation for Vacating Tenancy Based on Third-Party Seized Ledger Remanded — Assessment u/s 153C in Smt. Neeta Nath (L/H) & Madhurendra Nath vs ACIT
Facts of the
CaseA search and seizure operation under Section 132 of
the Income-tax Act, 1961 was conducted on 05.12.2013 in the case of a group
connected with real estate transactions. During the search at the reside...
ITAT Allahabad: Ex-Parte Assessment and Addition Set Aside for Violation of Natural Justice — Matter Remanded for Fresh Adjudication (Ajit Tripathi vs NFAC) [Assessment u/s 144/147/143(3)]
Facts of the
CaseThe assessee, Mr. Ajit Tripathi, filed an appeal
before the Income Tax Appellate Tribunal against the order passed by the
National Faceless Appeal Centre (NFAC), New Delhi, which had confirmed the
as...
CIT(A) Cannot Dismiss Appeal in Limine for Non-Appearance — ITAT Allahabad Remands Ex-Parte Order for Fresh Decision on Merits u/s 250 & 251 | Dr. Kuldeep Darbari v. ITO (ITA No. 30/Alld/2022)
Facts of the CaseThe assessee was subjected to reassessment proceedings under
Sections 147/148, resulting in determination of income at ₹21,59,640. The
Assessing Officer made an addition of ₹20,10,000 on the allega...
Reopening of Assessment Beyond Limitation Based on Alleged Bogus Purchases — ITAT Allahabad Allows Assessee’s Appeal in Paras Brick Field (ITA Nos. 13–15/ALLD/2022) | Sections 147, 148, 143(3) of Income-tax Act
Facts of the CaseThe assessee, engaged in the business of running a brick kiln,
filed returns of income for the relevant assessment years. The original
assessments were completed. Subsequently, the Assessing Officer re...
Penalty Proceedings Without Proper Satisfaction Invalid — ITAT Allahabad Deletes Penalty Imposed on Mohammad Rehan Khan | Section 271(1)(c) of Income-tax Act
Facts of the CaseThe assessee, Mohammad Rehan Khan, was subjected to assessment
proceedings wherein certain additions were made to the returned income.
Consequent to these additions, the Assessing Officer initiated pen...
Addition on Estimated Basis Without Proper Evidence Unsustainable — ITAT Allahabad Grants Relief to Savla Agencies | Sections 143(3) & 145 of Income-tax Act
Facts of the CaseThe assessee, Savla Agencies, was engaged in business
activities and maintained regular books of account. During the assessment
proceedings, the Assessing Officer rejected the books of account and proc...