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Entire Bank Deposits Cannot Be Treated as Unexplained Money Without Proper Verification: ITAT Allahabad in Deepak Auto Sales vs ITO
Facts of the CaseThe
assessee, M/s Deepak Auto Sales, engaged in the business of purchase and sale
of two-wheelers as a sub-dealer of Honda motorcycles at Kunda, Pratapgarh, did
not file its return of income for Asses...
Dismissal of Appeal for Non-Prosecution Without Speaking Order Violates Section 250(6): ITAT Allahabad in Uma Kesharwani vs ITO
Facts of the CaseThe
assessee, Smt. Uma Kesharwani, was originally assessed under Section 143(3) of
the Income Tax Act for Assessment Year 2013-14 on 10.02.2016, determining total
income at ₹4,69,460 as against retu...
Ex-Parte Reassessment and Appellate Dismissal for Non-Prosecution Set Aside: ITAT Allahabad in Shatrughan Maurya vs Assessment Unit
Facts of
the Case The assessee, Shri Shatrughan Maurya, did not file
his return of income for Assessment Year 2018-19. Based on information
available with the Department, it was noted that the assessee had deposi...
Delay in Filing Appeal Due to Medical Reasons Must Be Condoned: ITAT Allahabad in Rakesh Kumar Srivastava vs ITO
Facts of the CaseThe
assessee, Shri Rakesh Kumar Srivastava, filed an appeal for Assessment Year
2021-22 against the appellate order dated 03.12.2024 passed by the Commissioner
of Income Tax (Appeals). An intimation u...
Ex-Parte Best Judgment Assessment and Appellate Dismissal Without Opportunity Set Aside: ITAT Allahabad in Mukesh Kumar Tiwari vs ITO (NFAC)
Facts of the CaseThe
assessee, Shri Mukesh Kumar Tiwari, did not file his return of income for
Assessment Year 2017-18. The Assessing Officer issued notice under Section
142(1) of the Income Tax Act on 14.03.2018 requ...
Appeal Withdrawn on Opting Vivad Se Vishwas Scheme 2024: ITAT Allahabad in Dharam Pal Singh vs ITO
Facts of the CaseThe
assessee, Shri Dharam Pal Singh, filed an appeal before the Income Tax
Appellate Tribunal, Allahabad Bench, for Assessment Year 2012-13 against the
appellate order dated 24.09.2024 passed by the C...
Dismissal of Appeal In-Limine Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Kesarwani Brothers vs DCIT
Facts of the CaseThe
assessee, M/s Kesarwani Brothers, filed an appeal against the order dated
16.12.2024 passed by the Commissioner of Income Tax (Appeals), Lucknow-3 for
Assessment Year 2018-19, whereby the appeal w...
Ex-Parte Appellate Order Passed Without Proper Service of Notice Set Aside: ITAT Allahabad in Jai Prakash Jaiswal vs CIT(A)
Facts of the CaseThe
assessee, Shri Jai Prakash Jaiswal, filed an appeal against the appellate order
dated 04.10.2024 passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, Delhi, for Ass...
Addition by Applying Presumptive Profit Rate Without Proper Opportunity Unsustainable: ITAT Allahabad in Anita Devi vs Assessment Unit (Delhi)
Facts of the CaseThe
assessee, Smt. Anita Devi, filed an appeal against the appellate order dated
28.11.2024 passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, Delhi for Assessment Ye...
Rejection of Registration Under Sections 12AB and 80G Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Unique Boond Foundation vs CIT (Exemptions)
Facts of the CaseThe
assessee, Unique Boond Foundation, is a charitable trust which was granted
provisional registration under Section 12A(1)(ac)(vi) of the Income Tax Act on
28.06.2023. Thereafter, the assessee filed...