ITAT Delhi
Explore the latest ITAT Delhi judgments, orders, and appellate decisions on direct tax matters from the Delhi bench of the Income Tax Appellate Tribunal
![Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-ITAT-Delhi-locus-standi-Struck-off-company-TAXSCAN.jpeg "Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]")
Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal challenging the validity of the assessment order passed on a...
![AO Levied Penalty u/s 271AAB for Alleged Undisclosed Income during Search: ITAT deletes Penalty due to Lack of Clear Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Section-271AAB-of-the-Income-Tax-Act-Evidence-Undisclosed-Income-Taxscann.jpg "AO Levied Penalty u/s 271AAB for Alleged Undisclosed Income during Search: ITAT deletes Penalty due to Lack of Clear Evidence [Read Order]")
![Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Assesse-Disallowances-Income-Tax-Taxscan.jpg "Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]")
![TP Adjustment cannot be at ‘NIL’ as determined by the TPO: ITAT directs TPO to consider ALP afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-TP-Adjustment-by-TPO-Intra-Group-Services-TAXSCAN.jpg "TP Adjustment cannot be at ‘NIL’ as determined by the TPO: ITAT directs TPO to consider ALP afresh [Read Order]")
![AO made Addition u/s 68 due to Mismatch in Loan Creditors Voter ID and Bank Statement Photo: ITAT remands to Produce Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-ITAT-Delhi-Bank-loan-Statement-TAXSCAN.jpg "AO made Addition u/s 68 due to Mismatch in Loan Creditors Voter ID and Bank Statement Photo: ITAT remands to Produce Evidence [Read Order]")
CIT(A) Pronounces Ex-Parte decision on Unexplained Cash Credits ignoring Adjournment Request filed through Email: ITAT remands Matter [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter concerning unexplained cash credits back to the Commissioner of Income Tax (Appeals). This decision was taken...
![CIT(A) Pronounces Ex-Parte decision on Unexplained Cash Credits ignoring Adjournment Request filed through Email: ITAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/TAT-Income-Tax-Appellate-Tribunal-ITAT-delhi-CITA-Ex-Parte-Decision-Cash-Credits-Unexplained-Cash-Credits-TAXSCAN.jpg "CIT(A) Pronounces Ex-Parte decision on Unexplained Cash Credits ignoring Adjournment Request filed through Email: ITAT remands Matter [Read Order]")
ITAT deletes Penalty u/s 270 A over Income Discrepancy Caused by Auditors Incorrect Recording of WDV in Tax Audit Report [Read Order]
In a recent judgement, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the penalty under Section 270A of the Income Tax Act, 1961, citing that the income discrepancy was due to...
![ITAT deletes Penalty u/s 270 A over Income Discrepancy Caused by Auditors Incorrect Recording of WDV in Tax Audit Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Completion-of-Audit-Audit-Furnishing-of-Tax-Audit-Report-Tax-Audit-Report-Assessment-Proceedings-ITAT-Penalty-Taxscan.jpg "ITAT deletes Penalty u/s 270 A over Income Discrepancy Caused by Auditors Incorrect Recording of WDV in Tax Audit Report [Read Order]")
ITAT directs AO to delete addition as lower authorities fail to rebut assessee's explanation on Term Deposit Maturity and Redemption [Read Order]
The two member bench of the Income Tax Appellate Tribunal ( ITAT ) in Delhi has directed the Assessing Officer to remove the addition, as the lower authorities failed to counter the assessee's...
![ITAT directs AO to delete addition as lower authorities fail to rebut assessees explanation on Term Deposit Maturity and Redemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Income-Tax-Deposit-Maturity-Redemption-Income-Tax-Appellate-Tribunal-bank-statements-taxscan.jpg "ITAT directs AO to delete addition as lower authorities fail to rebut assessees explanation on Term Deposit Maturity and Redemption [Read Order]")
Prima Facie Belief and Tangible Material required u/s 147/148 for Income Escaping Assessment: ITAT restores CIT (A) for Re-Adjudication [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has restored the Commissioner of Income Tax (Appeals) (CIT(A)'s decision for re-adjudication, emphasizing that a prima-facie...
![Prima Facie Belief and Tangible Material required u/s 147/148 for Income Escaping Assessment: ITAT restores CIT (A) for Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Prima-Facie-Belief-Tangible-Material-Re-Adjudication-Taxscan.jpg "Prima Facie Belief and Tangible Material required u/s 147/148 for Income Escaping Assessment: ITAT restores CIT (A) for Re-Adjudication [Read Order]")
Survey Team Mistakenly Multiplies Bundle Weights instead of Accurate Weighing Leading to Quantity Mismatch: ITAT deletes ₹1.3 Crore Addition [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner Of Income Tax (Appeals) [CIT(A)]'s deletion of a Rs.1,36,08,090 addition, finding that the survey team had...
![Survey Team Mistakenly Multiplies Bundle Weights instead of Accurate Weighing Leading to Quantity Mismatch: ITAT deletes ₹1.3 Crore Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Survey-Team-Income-Tax-Appellate-Tribunal-Taxscan.jpg "Survey Team Mistakenly Multiplies Bundle Weights instead of Accurate Weighing Leading to Quantity Mismatch: ITAT deletes ₹1.3 Crore Addition [Read Order]")
Acceptance of Purchase and Sale Documents: ITAT deletes Addition of Income from Property Transaction u/s 69A by AO [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition made by the assessing officer under section 69A of the Income Tax Act, 1961. The decision followed as the AO...
![Acceptance of Purchase and Sale Documents: ITAT deletes Addition of Income from Property Transaction u/s 69A by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-Income-Tax-Act-Purchase-and-Sale-Documents-by-ITAT-TAXSCAN.jpg "Acceptance of Purchase and Sale Documents: ITAT deletes Addition of Income from Property Transaction u/s 69A by AO [Read Order]")
ITAT upholds deletion of Addition on TDS Portion of Loan Interest Expenditure as Revenue Lacks Counter-Evidence [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] to delete the addition related to the TDS portion of...
![ITAT upholds deletion of Addition on TDS Portion of Loan Interest Expenditure as Revenue Lacks Counter-Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-ITAT-upholds-deletion-of-Addition-on-TDS-TDS-Portion-Interest-expenditure-on-a-loan-taxscan.jpg "ITAT upholds deletion of Addition on TDS Portion of Loan Interest Expenditure as Revenue Lacks Counter-Evidence [Read Order]")