2023-TIOL-576-ITAT-DEL

Deoria Realty Pvt Ltd Vs DCIT

Whether CIT(A) erred in passing an ex parte order without giving an sufficient opportunity of hearing to the assessee - YES: ITAT

- Assessee's appeal allowed: DELHI ITAT

2023-TIOL-575-ITAT-DEL

Conplex Telecom India Pvt Ltd Vs DCIT

Whether delay must be condoned in cases where the facts clearly indicate that the delay was due to negligence, lethargy or inaction on the part of the assessee - NO: ITAT

- Assessee's appeal dismissed: DELHI ITAT

2023-TIOL-574-ITAT-DEL

Brahmaputra Finlease Pvt Ltd Vs ACIT

Whether once the borrowing is utilised for the purpose of business by the assessee, the interest paid on such borrowing would be squarely eligible for deduction u/s. 36(1)(iii) of the Act - YES: ITAT

- Assessee's appeal allowed: DELHI ITAT

2023-TIOL-573-ITAT-CHD

Jeet Narain Singh Vs ITO

On appeal, the Tribunal observes that disallowance made for late deposit of employees' share of PF & ESI contributions, is sustainable, where such payments are made beyond the due date prescribed under the relevant Acts.

- Appeal dismissed: CHANDIGARH ITAT