Income Tax :
Opportunity to explain source after non responding to subsequent notices by AO
Facts, in brief, as per relevant orders are that return declaring income of ``1,12,277/- beside agri
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Income Tax :
The notice not received back as unserved is enough to treat served and than non appearance cannot consider
Despite sending notice by the registered post AD sufficiently in advance, assessee did not appear no
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Income Tax :
Non-mention in order does not mean that submission not considered
In the present application, the assessee has contended that in the aforesaid order, a typographical
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Income Tax :
Assessee can recall the order if prevented by sufficient cause for non appearance
This appeal was fixed for hearing on 5.9.2012 and the same was informed to the assessee at the addre
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Income Tax :
Non compete fees cannot be taxed under the head income from salary
On the facts and circumstances of the case, Ld. CIT(A)- XXVIII, New Delhi erred in deleting the addi
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Income Tax :
Payment of commission to non resident overseas do not attracts the provision of section 194H
Facts indicate that the assessee is a partnership firm of two partners and doing the business of exp
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Income Tax :
Absence of communication for non appearance can treat the appeal to be unadmitted
In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del), the appeal
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Income Tax :
In case of non appearance without application by appellant Rule 19 is applied
At the time of hearing, none has put in appearance on behalf of the assessee. Also, no adjournment a
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Income Tax :
Income by non resident company is to be taxed only after considering the provision of DTAA
The grounds of appeal read as under:-
i) The Ld. Commissioner of Income Tax (A)-II, Dehradun has
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Income Tax :
If there is sufficient cause for non appearance than the ex-party order can be recalled
We have carefully considered the submissions of the rival parties and perused the material available
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Income Tax :
Non compete fees on transfer is chargeable to tax as business income and transfer of share at face value as part of family settlement cannot treat as transfer
The assessee companies in the present cases along with some other entities were promoters of a compa
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Income Tax :
Non prosecution can cause the appeal to be dismissed
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decision of the Tribunal inclu
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Income Tax :
Non compete fees received is assessable to tax under the head business income and section 28 is applied
At the time of hearing the learned counsel for the assessee fairly submitted that identical issue ha
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Income Tax :
Non submission of the details of creditors due to seized of books of accounts by the revenue cannot be treated as ground for making addition
The first assessment order was passed in this case u/s.143(3)/144B on 12.04.1984. A search & seizure
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Income Tax :
Non-consideration of the submissions does constitute mistake and the order can recall
We have perused the records and considered the matter carefully. It is clear from the records that t
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Income Tax :
Mere absense of intention in donation under sec 12AA cannot treat it non corpus fund and such fund cannot included in the income
The brief facts of the case are that assessee is a trust. It has filed its return of income for asse
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Income Tax :
Non communication of application for absence or adjournment may deserved the appeal to be dismissed
If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in t
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Income Tax :
Non appearance of the appellant can leade the to appreciation of Rule 19 of Appeallate Tribunal Rules of 1963
After informing that matter will be heard on a particular date, no one appeared on behalf of assesse
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Income Tax :
All receipt of establishment in India by a non-resident is taxable only if the income is incurred in India as per the DTAA between the countries
The learned counsel for the assessee at the very outset submitted that in the immediately preceding
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Income Tax :
Non appearance without application for adjournment can make the appeal deserve to be dismissed
None appeared on behalf of the assessee when the appeal was called for hearing nor any request for a
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