CIT v. Premkumar Arjundas Luthra (HUF)

297 CTR 614High Court2017#86 most cited

What is CIT v. Premkumar Arjundas Luthra (HUF) authority for?

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

659

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Premkumar Arjundas Luthra HUF · Section 250(6) Income Tax Act · CIT(A) appeal dismissal · non-prosecution of appeal · default in appearance appeal · ex parte order merits · duty to decide on merits · Bombay High Court 297 CTR 614

Also reported as

240 Taxmann 133

Sections most often in play

Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 147Section 246ASection 251(1)(b)Section 144

Issues it is cited on

section 251(2)section 251(1)(a)section 250(4)section 251(1)section 246asection 246section 251section 250(6)section 249(3)section 24non-speaking orderspeaking order

Judgments citing CIT v. Premkumar Arjundas Luthra (HUF)

SEWA SAHAKARI SAMITI MARYADIT UPARWAH,RAJNANDGAON vs. INCOME TAX OFFICER-1, RAJNANDGAON, RAJNANDGAON

In the result, appeal of the assessee is allowed for statistical purposes

ITA 236/RPR/2026[2020-21]Status: DisposedITAT Raipur09 Apr 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.236/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Sewa Sahakari Samiti Maryadit Uparwah, Rajnandgaon-491 445 (C.G.) Pan: Aafas6023D

For Appellant: None (Petition filed)For Respondent: Shri Ram Tiwari, CIT-DR
Section 249(3)Section 250(4)

…as per Section 249(3) of the Act and then decide on merits of the case in terms with Section 250(4) & (6) of the Act. Further, as per the dictate of the decision of the Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom), the Ld. CIT(Appeals)/NFAC had no power to dismiss an appeal in limine on the ground of non- prosecution and the same jurisprudence transcends into the situation that the Ld. CIT(Appeals)/NFAC has no power to dismiss an appeal in limine on ground of delay only without referring and discussing the contents of the assessment order and Form 35…

UMESH KUMAR PANDEY, DURG,DURG vs. INCOME TAX OFFICER, WARD 2(1), BHILAI, BHILAI

In the result, this appeal of assessee is allowed for statistical purposes

ITA 42/RPR/2026[2021-22]Status: HeardITAT Raipur02 Apr 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 42/Rpr/2026 (िनधा"रण वष" Assessment Year: 2021-22)

For Appellant: Shri Darshana Bhaiya, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(1)(a)Section 250

…the Act, the CIT(A) is not empowered to dismiss the appeal for non- prosecution of appeal and is obliged to dispose of the appeal on merite. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 8. We have taken note of the fact that the assessee has made non-compliance consistently before the Authorities below. We find force in the submission of the Ld. Counsel that the non-compliance on the part of the assessee is the sole reason for dismissal of the appeal. We have taken note of the fact that the assessee has not made any com…

NAVEEN CHAND,NANDINI NAGAR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 215/RPR/2026[2013-14]Status: DisposedITAT Raipur30 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.215/Rpr/2026 "नधा"रण वष" /Assessment Year : 2013-14 Naveen Chand Ward No.13, Nandini Nagar, Tehsil: Dhamdha, Durg (C.G.)-490 036 Pan: Akapc5152F

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

…as per Section 249(3) of the Act and then decide on merits of the case in terms with Section 250(4) & (6) of the Act. Further, as per the dictate of the decision of the Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom), the Ld. CIT(Appeals)/NFAC had no power to dismiss an appeal in limine on the ground of non- prosecution and the same jurisprudence transcends into the situation that the Ld. CIT(Appeals)/NFAC has no power to dismiss an appeal in limine on ground of delay only without referring and discussing the contents of the assessment 4 Naveen Chand V…

RANJANA DEVI,MAUR MANDI vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 410/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Mar 2026AY 2017-18

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 410/Asr/2025 Assessment Year: 2017-18 Ranjana Devi, C/O Jishu Trading Vs. Ito, Ward-1(1), Co. Maur Mandi, Punjab. Bathinda. [Pan:-Alzpd4607L] (Appellant) (Respondent) None. Appellant By Respondent By Sh. Charan Dass, Sr. Dr.

Section 133(6)Section 142(1)Section 143(3)Section 250Section 263Section 69A

…sessee which was made before the AO and the documents filed before the AO. CIT(A) has not discussed the submission of the Assesseee. 10. The Hon’ble Bombay High Court has held in the case of Pr. CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of…

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

ITA 817/RPR/2025[2020-21]Status: DisposedITAT Raipur20 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA Nos: 816 & 817/RPR/2025 (िनधा"रण वष" Assessment Years: 2019-20 and 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner of Income- 620, 621, Urla Industrial Area, Village- tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. PAN: ACLFS9015L (अपीलाथ"/Appellant) (""थ" / Respondent) :…

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

ITA 816/RPR/2025[2019-20]Status: DisposedITAT Raipur20 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA Nos: 816 & 817/RPR/2025 (िनधा"रण वष" Assessment Years: 2019-20 and 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner of Income- 620, 621, Urla Industrial Area, Village- tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. PAN: ACLFS9015L (अपीलाथ"/Appellant) (""थ" / Respondent) :…

TIRATH SINGH PRITHPAL SINGH, BASTAR,BASTAR vs. INCOME TAX OFFICER, WARD KANKER, KANKER

In the result, appeal of the assessee is allowed for statistical purposes

ITA 184/RPR/2026[2017-18]Status: DisposedITAT Raipur18 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.184/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Tirath Singh Prithpal Singh Raipur Road, Kondagaon, Bastar-494 226 Pan: Aabft4954F

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

…as per Section 249(3) of the Act and then decide on merits of the case in terms with Section 250(4) & (6) of the Act. Further, as per the dictate of the decision of the Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom), the Ld. CIT(Appeals)/NFAC had no power to dismiss an appeal in limine on the ground of non-prosecution and the same jurisprudence transcends into the situation that the Ld. CIT(Appeals)/NFAC has no power to dismiss an appeal in limine on ground of delay only without referring and discussing the contents of the assessment order and Form 35…

TULAJABHAVANI MAHILA GRA SAH PATH SANSTA MARY.,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 192/PUN/2026[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.192/Pun/2026 Assessment Year : 2017-18 Tulajabhavani Mahila Gra Sah Vs. Income Tax Officer, Pathsansta Mary Ward-1(1), Kolhapur Kodoli, At Post Kodoli, Tal. Panhala, Kolhapur-416114 Maharashtra Pan : Aabat4234H Appellant Respondent

For Appellant: NoneFor Respondent: Shri Dayanand Jawalikar
Section 133(6)Section 139(1)Section 142(1)Section 144Section 144ASection 69A

….2025” and merely confirmed the action of the Assessing Officer without discussing on merits of the case as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order. Except the said statement, there is no mention about the number of notices sent through ITBA portal, their dates etc. Thus, ld.CIT(A) has not granted proper and fair opportunity of hearing to the assessee. In view thereof, I am…

AGRAWAL SPONGE LTD. , RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 136/RPR/2026[2012-13]Status: DisposedITAT Raipur13 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.136/Rpr/2026 "नधा"रण वष" /Assessment Year : 2012-13 Agrawal Sponge Limited 91-92, Siltara Growth Centre, Phase-Ii, Birgaon, Raipur-493 221 (C.G.) Pan: Aaeca3183F

For Appellant: Shri Rakesh Kumar Chawda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

…as per Section 249(3) of the Act and then decide on merits of the case in terms with Section 250(4) & (6) of the Act. Further, as per the dictate of the decision of the Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom), the Ld. CIT(Appeals)/NFAC had no power to dismiss an appeal in limine on the ground of non-prosecution and the same jurisprudence transcends into the situation that the Ld. CIT(Appeals)/NFAC has no power to dismiss an appeal in limine on ground of delay only without referring and discussing the contents of the assessment order and Form 35…

BABASAHEB BHAGAWAN ATKIRE,PUNE vs. DCIT, CIRCLE 7, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 1369/PUN/2025[2017-18]Status: DisposedITAT Pune13 Mar 2026AY 2017-18
Section 143(3)Section 250

…)/NFAC to dispose of the appeal by\nadjudicating the issues raised in appeal on merits. In this regard,\nreference is being made to a decision of the Hon'ble Bombay High\nCourt in the case of Pr.CIT(Central) Vs. Premkumar Arjundas\nLuthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it\nwas held that 1d.CIT(A) NFAC is obliged to dispose of the appeal\non merits even in an exparte order.\n11. Considering the totality of the case and in the larger interest\nof justice, I am of the considered opinion that the issues on merit\ndeserves to be remitted back to the 1d.CIT(A)/NFAC for denovo\nadjudication. In view t…

BABASAHEB BHAGAWAN ATKIRE,PUNE vs. DCIT, CIRCLE 7, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1368/PUN/2025[2017-18]Status: DisposedITAT Pune13 Mar 2026AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1368 & 1369/Pun/2025 Assessment Year : 2017-18 Babasaheb Bhagawan Atkire, Vs. Dcit, Circle-7, S.No.50/3, Flat No.9, Floor No.1, Pune Kure Plazapune, Opp. Konark Pooram Main Gate, Kondhwa Khurd, Pune 411048, Maharashtra Pan : Afepa8628K Appellant Respondent

For Appellant: Shri Suhas Bora and Shri Sampada IngaleFor Respondent: Shri Basavaraj Hiremath
Section 143(3)Section 250

…IT(A)/NFAC to dispose of the appeal by adjudicating the issues raised in appeal on merits. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an exparte order. 11. Considering the totality of the case and in the larger interest of justice, I am of the considered opinion that the issues on merit deserves to be remitted back to the ld.CIT(A)/NFAC for denovo adjudication. In view thereof…

POREDDY SAMBASIVA REDDY,KADIRI vs. ITO, WARD-1, HINDUPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1862/HYD/2025[2018-19]Status: DisposedITAT Hyderabad13 Mar 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.1862/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2018-19) Poreddy Sambasiva Reddy, Vs. Income Tax Officer, Kadiri. Ward-1, Pan: Bibpr4972G Hindupur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Nvv Gopalal Krishna, Ca Assessee Represented By राज"वका""त"न"ध"व/ : Dr. Sachin Kumar, Sr.Ar Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 09/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 13/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Poreddy Sambasiva Reddy, Kadiri (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 22/10/2025 For The Assessment Year (“A.Y.” 2018-19. Poreddy Sambasiva Reddy Vs. Ito 2. The Assessee Has Raised The Following Grounds Of Appeal:

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A. No.1862/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2018-19) Poreddy Sambasiva Reddy, Vs. Income Tax Officer, Kadiri. Ward-1, PAN: BIBPR4972G Hindupur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri NVV Gopalal Krishna, CA Assessee Represented by राज"वका""त"न"ध"व/ : Dr. Sachin Kumar, Sr.AR Department Represented by सुनवाईसमा"…

SURESH KUMAR PAL,MUMBAI vs. ITO WAD-22(3), MUMBAI

ITA 723/MUM/2026[2017-18]Status: DisposedITAT Mumbai13 Mar 2026AY 2017-18

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Pravin Salunkhe
Section 144Section 144BSection 147Section 250(6)Section 56(2)(vi)

…of an Assessee before the Learned CIT(A), the Learned CIT(A) is required to deal with the issue raised by the Assessee on merits in view of the provisions contained in Section 250(6) of the Act. [CIT (Central) Nagpur vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) 25/04/2016]. Accordingly, we deemed it appropriate to set aside the ex-parte Order, dated 17/10/2025, and restore the grounds raised in appeal before the Learned CIT(A) for denovo adjudication before Learned CIT(A) as per law after granting the Assessee a reasonable opportunity of being heard. Assessee is directed to be vigilant and trac…

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

ITA 687/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

…the Act, the CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 8. We take note of the fact that the assessee has made non-compliances consistently in all cases before the Authorities below. The Ld. CIT(A) has decided the cases in casual manner and the said orders are non-speaking. None of the cases have been decided on the merits though the sufficient material were before him/her. Considering the fa…

PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

ITA 686/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

…the Act, the CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 8. We take note of the fact that the assessee has made non-compliances consistently in all cases before the Authorities below. The Ld. CIT(A) has decided the cases in casual manner and the said orders are non-speaking. None of the cases have been decided on the merits though the sufficient material were before him/her. Considering the fa…

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO,WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

ITA 685/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

…the Act, the CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 8. We take note of the fact that the assessee has made non-compliances consistently in all cases before the Authorities below. The Ld. CIT(A) has decided the cases in casual manner and the said orders are non-speaking. None of the cases have been decided on the merits though the sufficient material were before him/her. Considering the fa…

M/S VIVEK CONSTRUCITON,BALCO NAGAR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, both appeals of assessee are allowed for statistical purposes as above

ITA 67/RPR/2026[2023-24]Status: DisposedITAT Raipur06 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

…the Act, the CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 8. We take note of the fact that the assessee has made any compliance before the Ld. CIT(A). We find that the non-compliance on the part of the assessee is the sole reason for dismissal of both appeals. Considering the facts in entirety and in the interest of justice, we are refraining ourselves from offering any comment on merit of thes…

VIVEK CONSTRUCTION,BALCO KORBA vs. ACIT CIRCLE 1(1), BILASPUR

In the result, both appeals of assessee are allowed for statistical purposes as above

ITA 66/RPR/2026[2021-22]Status: DisposedITAT Raipur06 Mar 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

…the Act, the CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 8. We take note of the fact that the assessee has made any compliance before the Ld. CIT(A). We find that the non-compliance on the part of the assessee is the sole reason for dismissal of both appeals. Considering the facts in entirety and in the interest of justice, we are refraining ourselves from offering any comment on merit of thes…

HARSHA BOJARAO DEVRAJ ,MUMBAI vs. INCOME TAX OFFICER WARD 41(3)(1), MUMBAI

ITA 8012/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Mar 2026AY 2017-18

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Tejveer SinghFor Respondent: Ms. Deepika Arora
Section 115BSection 144Section 144BSection 147Section 148Section 44ASection 69A

…of an Assessee before the Learned CIT(A), the Learned CIT(A) is required to deal with the issue raised by the Assessee on merits in view of the provisions contained in Section 250(6) of the Act. [CIT (Central) Nagpur vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) 4 Assessment Year 2017-2018 25/04/2016]. Accordingly, we deemed it appropriate to set aside the ex-parte order, dated 25/09/2025, and restore the grounds raised in appeal before the Learned CIT(A) for denovo adjudication before Learned CIT(A) as per law after granting the Assessee a reasonable opportunity of being heard. Assessee is di…

V Y INSTITUTE OF MEDICAL SCIENCE PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT-1(1), RAIPUR, RAIPUR

In the result, this appeal of assessee is allowed for statistical purposes

ITA 480/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

For Appellant: Shri Tanmay Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 68

…1(2) of the Act, the CIT(A) is not empowered to dismiss the appeal due to non-prosecution and is obliged to dispose of the appeal on merits. Reliance is placed on the decision of the Hon'ble Bombay High Court in case of Prem Kumar Arjun Das Luthra HUF, (2017) 291 CTR 614 (Bom.). 12. We take note of the fact that the assessee has made non-compliance consistently before the Authorities below. The Ld. CIT(A) has decided the case ex- parte and not on the merit. Considering the facts in entirety and in the interest of justice, we are not offering any comment on merit of the case. After thoughtful consideration, we de…

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