Income Tax Appellate Tribunal issues multiple rulings on tax additions and exemptions

The Income Tax Appellate Tribunal (ITAT) has issued several rulings across different benches regarding tax assessments and exemptions in India.

In Visakhapatnam, the Tribunal upheld the deletion of a ₹9.23 crore addition made against Vikas Kumar Chhajer. The addition was based on unverified Excel sheets recovered from a third-party server during a search. The Tribunal ruled that the use of such third-party material without providing the assessee an opportunity for cross-examination violated the principles of natural justice.

The Pune bench deleted a ₹1.66 crore addition related to Adat expenses for a commission agent. The Tribunal noted that the assessee provided complete details, including PAN and addresses, and complied with Tax Deducted at Source (TDS) requirements, stating that expenses cannot be disallowed based merely on presumptions.

In Delhi, the ITAT reaffirmed the tax-exempt status of agricultural income for a nursery business. The ruling emphasized the principle of consistency, noting that the Revenue had accepted similar claims from the assessee in subsequent years without any change in facts, and therefore could not arbitrarily deny the exemption for the year in question.