The Appellate Tribunal set aside the ex-parte order of the ...

Appellate Tribunal overturns CIT(A) decision due to missed notices. Assessee gets chance to present case with evidence. Update contact info within 60 days.

Case Laws Income Tax

July 1, 2024

The Appellate Tribunal set aside the ex-parte order of the CIT(A) due to notices not being served on the assessee during the appellate proceedings because of address changes. The CIT(A) is directed to rehear the appeal, allowing the assessee to present their case with explanations and evidence. The CIT(A) may seek a remand report from the AO regarding the evidence/explanations provided by the assessee. The assessee must provide their correct address, email, and phone details to the AO and CIT(A) within 60 days. Failure to do so will result in notices being served at the address on record. The appeal is treated as allowed for statistical purposes.

View Source

← Previous Next →

The Appellate Tribunal set aside the ex-parte order of the ...

Appellate Tribunal overturns CIT(A) decision due to missed notices. Assessee gets chance to present case with evidence. Update contact info within 60 days.

Case Laws Income Tax

July 1, 2024

You may also like:

The Appellate Tribunal addressed the rejection of the application for registration u/s 80G(5) due to non-receipt of order by the assessee-trust. The Tribunal noted that...

The Appellate Tribunal dismissed the appeal u/s 249(4)(b) due to non-payment of advance tax. The assessee did not respond to the notice u/s 142(1) to clarify tax payment....

The Appellate Tribunal considered two issues: Penalty u/s 271(1)(c) and u/s 270A. For the first, the Tribunal found the penalty notice defective as it did not specify...

The Appellate Tribunal considered the validity of a penalty notice u/s 271(1)(c) and u/s 274 regarding unexplained differences in trading sales and purchase costs. The...

The Appellate Tribunal considered a case involving the levy of penalty u/s 272A(1)(d) for non-compliance with a notice u/s 142(1) due to the Accountant's Covid-19...

The Appellate Tribunal considered a case involving a penalty u/s 271(1)(C) for a defective notice related to TP adjustments. The AO determined arm's length OP/OC at...

The Appellate Tribunal considered the validity of physical/manual filing of appeal u/s the Income Tax Rules. Assessee argued inability to e-file due to lack of...

The Appellate Tribunal considered the issue of condonation of delay in filing appeals, which exceeded 400 days, due to unexplained cash deposits and protective additions...

The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal...

Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

The Appellate Tribunal addressed the issue of refund of excess taxes claimed by the Assessee due to a difference in the amount of TDS and Advance Tax as computed by the...

The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

Penalty levied u/s. 271B - Defective notice - vague and unspecific notice - failure to furnish the audit report u/s 44AB before the due date - Notice proposing penalty...

The Appellate Tribunal considered a case involving penalty u/s 271(1)(c) for furnishing inaccurate particulars of income. The Assessee did not disclose non-eligibility...

Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted...

Quick Updates: