The Appellate Tribunal set aside the order passed by the ...

Medical condition prevented taxpayer from meeting tax compliance; Appellate Tribunal directs case review on merits.

Case Laws Income Tax

August 16, 2024

The Appellate Tribunal set aside the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] dismissing the assessee's appeal without admitting it for adjudication on merits. The CIT(A) had rejected the appeal on the ground that the assessee had not satisfied the condition of payment of advance tax as specified u/s 249(4)(b) of the Income Tax Act. The assessee contended that due to a heart problem and hospitalization for angioplasty, they could not appear on the dates provided by the Assessing Officer. Considering the decisions in similar cases and the totality of facts, the Tribunal directed the CIT(A) to admit the assessee's appeal for adjudication on merits after providing a reasonable opportunity of hearing. The appeal was partly allowed for statistical purposes.

View Source

← Previous Next →

The Appellate Tribunal set aside the order passed by the ...

Medical condition prevented taxpayer from meeting tax compliance; Appellate Tribunal directs case review on merits.

Case Laws Income Tax

August 16, 2024

You may also like:

The taxpayer, an IT/support services provider, received reimbursements from its associated enterprises (AEs) for the cost of providing such services. The tax authorities...

Rectification of defects in section 7 application - ambit of a Power of Attorney - Home Buyers - NCLT rejected the application for initiation of CIRP - The appellate...

The Appellate Tribunal reviewed a case involving a revision u/s 263 related to errors in revenue recognition methods. The Commissioner has the authority to examine and...

The Appellate Tribunal addressed two key issues: 1. Denial of cost of improvement in LTCG computation: AO's denial based on absence of improvement reference in sale deed...

Providing various e-Filing facility to Taxpayers for smooth GST Compliance

Recommendations of 50th meeting of GST Council - GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value...

The Appellate Tribunal (ITAT) considered whether the Central Processing Centre (CPC) was justified in denying the benefit of the New Tax Regime to an individual taxpayer...

Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal

POWERS OF INCOME TAX APPELLATE TRIBUNAL. - Article

The ITAT, an Appellate Tribunal, considered an addition u/s 69 concerning a difference in agreed and actual deal value, attributed to unexplained source of stamp duty...

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...

The Appellate Tribunal addressed the issue of alleged bogus long-term capital gain u/s 10(38) concerning a transaction involving shares of a company flagged as a penny...

Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice -...

Quick Updates: