![Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ex-Parte-Order-CITA-email-address-Chartered-Accountant-assessee-ITAT-Readjudication-TAXSCAN-.jpg "Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]")
Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) while condone delay in filing appeal observed that ex parte order...
![No failure on the part of the Assessee to Disclose Material Facts during Scrutiny u/s 143(3), IT Act: ITAT quashes Reopening of Assessment u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-failure-on-the-part-of-the-Assessee-to-Disclose-Material-Facts-during-Scrutiny-Assessee-Material-Facts-Scrutiny-IT-Act-ITAT-quashes-Reopening-of-Assessment-ITAT-Taxscan.jpg "No failure on the part of the Assessee to Disclose Material Facts during Scrutiny u/s 143(3), IT Act: ITAT quashes Reopening of Assessment u/s 148 [Read Order]")
![ITAT upholds Addition Due to Inadequate Maintenance of Books of Accounts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-upholds-Addition-Due-Inadequate-Maintenance-of-Books-of-Accounts-TAXSCAN.jpg "ITAT upholds Addition Due to Inadequate Maintenance of Books of Accounts [Read Order]")
![ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Allows-Interest-on-Refund-Interest-on-Refund-Interest-Refund-Finance-Act-Equity-Taxscan.jpg "ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]")
![Appeal cannot be Dismissed on Ground of assessee filing against VSVS : ITAT set-aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Appeal-cannot-be-Dismissed-on-Ground-VSVS-ITAT-TAXSCAN.jpg "Appeal cannot be Dismissed on Ground of assessee filing against VSVS : ITAT set-aside Order [Read Order]")
No Addition for Deposits in NRE Account when Assessee has No Source of Income in India: ITAT [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that no addition could not be made for deposit in Non-Resident External (NRE) account when the assessee had no source of income in...
![No Addition for Deposits in NRE Account when Assessee has No Source of Income in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Addition-for-Deposits-in-NRE-Account-Source-of-Income-in-India-ITAT-TAXSCAN.jpg "No Addition for Deposits in NRE Account when Assessee has No Source of Income in India: ITAT [Read Order]")
Status and Traditional Practices shall be Considered during Addition of Unexplained Jewellery: ITAT Allows Further Benefit of 600 Grams of Jewellery to NRI woman [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has allowed the benefit of 600 grams of jewellery to the NRI women observing that the status and traditional practices should be...
![Status and Traditional Practices shall be Considered during Addition of Unexplained Jewellery: ITAT Allows Further Benefit of 600 Grams of Jewellery to NRI woman [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Status-and-Traditional-Practices-Unexplained-Jewellery-ITAT-NRI-woman-TAXSCAN.jpg "Status and Traditional Practices shall be Considered during Addition of Unexplained Jewellery: ITAT Allows Further Benefit of 600 Grams of Jewellery to NRI woman [Read Order]")
![ITAT deletes Penalty as Quantum Addition does not Attain Finality [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Penalty-Addition-Attain-Finality-TAXSCAN.jpg "ITAT deletes Penalty as Quantum Addition does not Attain Finality [Read Order]")
Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]
The Chennai bench of Income Tax Appellate Tribunal (ITAT) recently denied revenue expenditure claim and held that replacement expenditure could not be treated as current repairs. Assessee Tanfac...
![Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Replacement-Current-Repairs-ITAT-Revenue-Expenditure-Claim-TAXSCAN.jpg "Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]")
No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that No disallowance u/s 269SS when disallowance has already been made on payments for construction contract and Penalty u/s 271 D...
![No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/disallowance-disallowance-on-Payments-Payments-Payments-for-Construction-Contract-Penalty-ITAT-taxscan.jpg "No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]")
Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has recently held, in the case of revenue against the assessee-K. Dhandapani and Co. Ltd. that agricultural activity has been carried out...
![Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Agricultural-Activity-Agricultural-Income-Sale-Capital-Gains-ITAT-taxscan.jpg "Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]")
No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held in partial relief to the assessee that, it was erroneous to invoke Section 40A(3) of the Income Tax Act, 1961 and disallow...
![No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/material-disallowance-ITAT-AO-Purchases-TAXSCAN.jpg "No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]")