CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

Section 147Section 148Section 250Section 144Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking ordersection 25opportunity of being heardsection 250condonation of delaysection 69aappeal before the tribunalsection 142(1)section 144section 148section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

Ritesh Malviya, Khandwa vs. ITO Ward 1, Khandwa, Khanrwa

Appeal are dismissed

ITA 268/IND/2019[2015-16]Status: DisposedITAT Indore28 May 2020AY 2015-16

Bench: Shri Kul Bharata.Y. 2015-16 Shri Ritesh Kumar Malviya, Khandwa Pan – Awjpm0747K :: Appellant Vs Ito, Ward-1, Khandwa :: Respondent

Section 115BSection 143(3)

…r Malviya ITA No.268 of 2019 office. In view of these facts, I am of the considered view that the appeal of the appellant is liable to be dismissed. This view is supported by many judicial pronouncements which are as under :- (i) CIT Vs. B. No. Bhattachargee 118 ITR 461 (ii) Estate of late Tukojirao Holkar Vs. CWT 223 ITR 480 (iii) CIT Vs. Multiplan India Ltd. 38 ITD 320 (Del) 2- However, in the interest of natural justice, I have gone through the assessment order and grounds of appeal. After taking into account the totality of the facts and circumstances of the case, grounds of appeal at Sr.No.1 to 3 of grounds…

Lipi Buildcon Pvt. Ltd, New Delhi vs. ITO Ward 15(3), New Delhi

In the result, the appeals filed by the respective assessees are allowed for statistical purposes

ITA 3699/DEL/2019[2006-07]Status: DisposedITAT Delhi13 Mar 2020AY 2006-07

Bench: Shri R.K. Panda

For Appellant: NoneFor Respondent: Shri D.S. Yadav, Sr.DR
Section 143(3)Section 250Section 250(4)Section 250(6)Section 254Section 68

…ince the ld.CIT(A) in the ex parte order passed by him has followed the decision of the Tribunal in the case of CIT vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.) and the decision of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee & Anr., 118 ITR 461 (SC) and various other decisions, therefore, these appeals were heard on the basis of the material available on record and after hearing the ld. DR. 4. So far as Lipi Buildcon Pvt. Ltd. is concerned, i.e., in ITA No.3699/Del/2019, the assessee filed its return of income on 31.03.2007 declaring a loss of Rs.583/-. The AO, in the order passed u/s…

M/S. Sarvottam Overseas Pvt. Ltd., New Delhi vs. CIT(A)- I, Noida

In the result, these appeals of the assessee are allowed

ITA 2444/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Mar 2020AY 2009-10

Bench: Ms. Sushma Chowla, Vp & Sh. P. Maharishi, Am आयकर अपील सं. / Ita Nos. 2444 & 2445/Del/2017 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years 2009-10 & 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri. Sameer Bhatia, AdvFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 250(6)

…thereon and also the reasons for the decision. While deciding the appeals, CIT(A) has no power to dismiss the appeals for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. आयकर अपील सं. / ITA Nos:-2444&2445/Del/2017 Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeals by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…

Shri Sunil Sohi, Noida vs. DCIT, Noida

In the result, this appeal of the assessee is allowed

ITA 4934/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Mar 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Sh. P. Maharishi, Am आयकर अपील सं. / Ita No-4934/Del/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 250(6)

…आयकर अपीलीय अिधकरण, "द"ली "यायपीठ "द"ली म"म"म"म" "द"ली "यायपीठ “जी जी”, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ जी जी "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी "शा" महिष" , लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. P. MAHARISHI, AM आयकर अपील सं. / ITA No-4934/Del/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Sh. Sunil Sohi, B-106, Sector-65 Noida-201301 .............अपीलाथ"/Appellant PAN-AMTPS0280P vs. DCIT, Circ…

M/S. Hind Builders Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 63/DEL/2017[2005-06]Status: DisposedITAT Delhi09 Mar 2020AY 2005-06

Bench: Ms. Sushma Chowla & Dr.B.R.R.Kumar, Am

For Appellant: None (Application rejected)For Respondent: Sh. S.N.Meena, Sr.DR
Section 250(6)Section 271(1)(c)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss this appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed this appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence o…

Daxin Pharmaceuticals Private Limited, New Delhi vs. ITO, Ward-7(2), New Delhi

In the result, appeal of the assessee is allowed and stay

ITA 444/DEL/2020[2016-17]Status: DisposedITAT Delhi31 Jan 2020AY 2016-17

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumarआयकर अपील सं. / Ita No. 444/Del/2020 िनधा+रण वष+ / Assessment Year 2016-17

For Appellant: Sh. Paras Dawar, C.AFor Respondent: Sh. Rajat Kumar Kured, Addl.CIT
Section 143(3)Section 250(6)

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “शु"वार”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FIRDAY’, NEW DELHI सु"ी सुषमा चावला, उपा ! एवं डॉ. बी आर आर कुमार, लेखा सद* के सम! BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 444/Del/2020 िनधा+रण वष+ / Assessment Year 2016-17 Daxin Pharmaceuticals Private Limited, Office No.T-1, T-2, 3rd Floor, Plot No.7, Manish Plaza, MLU, Sector-10, Dwarika, Opp. Sport Complex, South West Delhi, New Delhi-110075 ..........अपीलाथ"/Appellant PAN-AAECD9603K vs ITO, Ward No.7(2), C.R. Building, ITO, I.P. Estate, ……………

Vikas Sharma, New Delhi vs. ACIT Circle-45(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 324/DEL/2020[2016-17]Status: DisposedITAT Delhi31 Jan 2020AY 2016-17

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. M. Barnwal, Sr. DR
Section 250(6)

…ate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…

Ampcor Propmart P.Ltd, Noida vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 334/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita Nos. 330 To 334/Del/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kumar Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the Assessment Years: 2010-11 to 2014-15 above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to…

Ampcor Propmart P.Ltd, Noida vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 333/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita Nos. 330 To 334/Del/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kumar Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the Assessment Years: 2010-11 to 2014-15 above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to…

Ampcor Propmart P.Ltd, Noida vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 332/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita Nos. 330 To 334/Del/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kumar Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the Assessment Years: 2010-11 to 2014-15 above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to…

Ampcor Propmart P.Ltd, Noida vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 331/DEL/2019[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita Nos. 330 To 334/Del/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kumar Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the Assessment Years: 2010-11 to 2014-15 above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to…

Ampcor Propmart P.Ltd, Noida vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 330/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Jan 2020AY 2010-11

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita Nos. 330 To 334/Del/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kumar Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the Assessment Years: 2010-11 to 2014-15 above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to…

Airwil Jkm Infracon Pvt. Ltd., Delhi vs. DCIT, Central Circle, Noida

In the result, both appeals of the assessee are allowed

ITA 284/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2020AY 2016-17

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiya

For Appellant: Sh. Dherender, C.AFor Respondent: Sh. Pradeep Kr. Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeals by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Airwil Jkm Infracon Pvt. Ltd., Delhi vs. DCIT, Central Circle, Noida

In the result, both appeals of the assessee are allowed

ITA 282/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiya

For Appellant: Sh. Dherender, C.AFor Respondent: Sh. Pradeep Kr. Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeals by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Equity Finlease P.Ltd, New Delhi vs. ACIT, Circle-8(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5981/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.5981/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Rajnish Dang, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Devender Singh Chawla, Ghaziabad vs. DCIT, Circle-1, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 4903/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.4903/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kr. Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Customer First Concepts P.Ltd, New Delhi vs. ITO, War4D-6(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4355/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.4355/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Anurag Kalauijiya, CAFor Respondent: Sh. Pradeep Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Delta Leasing & Finance Ltd., New Delhi vs. ITO, Ward- 7(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4346/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2020AY 2008-09

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.4346/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2008-09 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Kumar Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Dewan Chand, New Delhi vs. ACIT, Circle- 62(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6426/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.6426/Del/2017 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Rampat, Noida vs. ITO, Ward-3(1), Noida

In the result, both appeals of the assessee are allowed

ITA 6044/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Jan 2020AY 2010-11

Bench: Ms. Sushma Chowla

For Appellant: Sh.Pawan Chauhan, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 144Section 249(4)Section 250(6)

…ate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, CIT(A) has no power to dismiss the appeals for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeals by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…