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Addition on Excess Silver Stock Based on Departmental Valuer’s Purity Estimate — Validity of Survey Surrender, Retraction, and Rejection of Books under Sections 133A, 145(3) & 143(3) — ITAT Allahabad in DCIT vs. M/s Mahesh Chandra Vishnu Chandra Sarraf (AY 2012–13)
Facts of the
CaseThe assessee, a partnership firm engaged in the
business of trading in silver ornaments and articles, was subjected to a survey
under Section 133A at its business premises. During physical verificatio...
Ex-Parte CIT(A) Order on Reopening u/s 147 & Denial of Section 54F Exemption Set Aside — ITAT Allahabad Orders Fresh Adjudication under Section 250(6) | Devendra Singh v. DCIT (ITA No. 67/Alld/2023)
Facts of the CaseThe assessee filed his original return declaring income of
₹42,46,330, which was assessed under Section 143(3). Subsequently, the
Assessing Officer observed that the assessee had sold land and claime...
Reasoned Order Mandatory — ITAT Allahabad Sets Aside Ex-Parte CIT(A) Confirmation of Addition for Non-Application of Mind u/s 250(6) | Vipin Kumar Pandey v. ITO (ITA No. 60/Alld/2023)
Facts of the CaseThe assessee filed an appeal before the CIT(A) challenging
additions made by the Assessing Officer. The CIT(A) issued notices directing
the assessee to submit replies; however, due to absence of respon...
CIT(A) Cannot Dismiss Appeal Ex-Parte Without Reasons — ITAT Allahabad Sets Aside Order for Non-Compliance with Section 250(6) | Pankaj Gaur v. ITO (ITA No. 59/Alld/2023)
Facts of the CaseThe assessee filed an appeal before the CIT(A) against the
assessment order. The CIT(A) issued notices on several occasions; however, due
to absence of response from the assessee, the appeal was dismis...
Income Must Be Taxed in the Hands of the Right Person — ITAT Allahabad Sets Aside Addition Based on Firm’s Bank Account; Remand u/s 44AD & 144 | Manju Singh v. ITO (ITA No. 27/Alld/2023)
Facts of the CaseThe assessee, an individual and partner in a firm (M/s. Samar
Brick Field), did not file a return of income as her income from the firm was
below the taxable limit. Information received by the Assessin...
Assessee Cannot Be Penalized for Counsel’s Default — ITAT Allahabad Sets Aside Ex-Parte CIT(A) Order for Violation of Section 250(6) | Devlan Sadhan Sahkari Samiti Ltd. v. ITO (ITA No. 49/Alld/2023)
Facts of the CaseThe assessee, a cooperative society, filed an appeal before
the CIT(A) against the assessment order. The CIT(A) issued multiple notices
but, due to absence of response, proceeded to dispose of the appe...
Ex-Parte CIT(A) Order Passed Without Adequate Opportunity Set Aside — ITAT Allahabad Remands Appeal for Fresh Decision u/s 250(6) | Bal Bharti Nursery School v. ACIT/ITO (ITA No. 65/Alld/2023)
Facts of the CaseThe assessee filed an appeal before the CIT(A) against the
assessment order. The CIT(A) issued notices on two occasions but, due to
absence of response from the assessee, dismissed the appeal ex-parte....
Best Judgment Assessment u/s 144 Set Aside for Lack of Opportunity — ITAT Allahabad Orders De Novo Assessment; Relies on Tin Box Company (SC) | Vijay Kumar Sahu v. ITO (ITA No. 13/Alld/2023)
Facts of the CaseThe assessee, an individual engaged in trading of animal feed,
deposited approximately ₹11 lakhs in cash into bank accounts during the
demonetization period. The assessee did not file a return within...
Non-Speaking Ex-Parte CIT(A) Order Set Aside — ITAT Allahabad Directs Fresh Decision with Reasons u/s 250(6) | Sant Sharan Upadhyaya v. ITO (ITA No. 56/Alld/2023)
Facts of the CaseThe assessee filed an appeal before the CIT(A) against the
assessment order. The CIT(A) dismissed the appeal ex-parte without hearing the
assessee and without examining the merits of the grounds raised...
Ex-Parte CIT(A) Order Set Aside for Violation of Natural Justice — ITAT Allahabad Restores Appeal for Fresh Adjudication u/s 250(6) | Keshav Deo Tripathi v. ITO (ITA No. 14/Alld/2023)
Facts of the CaseThe assessee filed an appeal before the CIT(A) against the
assessment order. The CIT(A) issued multiple notices but, due to absence of
response, proceeded to pass an ex-parte order confirming the actio...