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

Sanjay Kumar, Noida vs. ITO, Ward-3(3), Noida

In the result, both appeals of the assessee are allowed

ITA 6043/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…

Janhit Institute of Education & Information, Bulandshahr vs. ITO, Ward-Exemption, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 3933/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Jan 2020AY 2012-13

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

For Appellant: Sh. Somil Agarwal, AdvocateFor Respondent: Sh. Jagdish 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…

Jaipal, Ghaziabad vs. ITO, Ward- 1(5), Noida

In the result, this appeal of the assessee is allowed

ITA 3096/DEL/2018[2009-10]Status: DisposedITAT Delhi29 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.3096/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Ashok Kumar Sharma, ARFor Respondent: Sh. Jagdish Singh, 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…

Kirti Mehta, New Delhi vs. ITO, Circle- 33(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4925/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.4925/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" Sh. Kirti Mehta, A.S. Legal, C-4/129, 1St Floor, Safdarjung Development Area, New Delhi-110016 Pan-Bhjpm5347K ..........अपीलाथ"/Appellant

For Appellant: Sh. Sidhant Arora, C.AFor Respondent: Sh. Jagdish 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…

Samtex Fashions Ltd., G B Nagar vs. ITO, Ward-22(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No.05/Del/2019 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Salil Kapoor &For Respondent: Sh. Saras Kumar, 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…

Sharda Agencies Pvt Ltd, New Delhi vs. ITO Ward 23(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2460/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: Ms. Surabhi Goel, CAFor Respondent: Sh. Saras Kumar, 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…

Sanjeev Aggarwal, Delhi vs. DCIT Circle 62(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2116/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Shri R.K. Panda

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "यायपीठ आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ “ड" "द"ली "यायपीठ ड"ड" ड"”, "द"ली म" "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA No. 2116/Del/2019 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Sanjeev Aggarwal, H-4/8, Krishna Nagar, Delhi .............अपीलाथ"/Appell…

Siksha Wati, Ghaziabad vs. ITO Ward 2(3), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 1348/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Jan 2020AY 2010-11

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: Sh. Sunil Tyagi, CAFor Respondent: Sh. Saras Kumar, 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…

Urmilla Singh, Hapur vs. ITO, Ward-3(5), Hapur

In the result, these appeals of the assessee are allowed

ITA 8307/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं आयकर अपील सं. / Ita Nos. 8306 & 8307/Del/2018 आयकर अपील सं िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

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

…te 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 of…

Urmilla Singh, Hapur vs. ITO, Ward-3(5), Hapur

In the result, these appeals of the assessee are allowed

ITA 8306/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं आयकर अपील सं. / Ita Nos. 8306 & 8307/Del/2018 आयकर अपील सं िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

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

…te 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 of…

Sanjeev Preenja, New Delhi vs. ACIT, Circle- 41(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 8298/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No.8298/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, 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…

Sjs Healthcare Ltd, New Delhi vs. ITO, Ward-23(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7967/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No.7967/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, 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…

Srishti Tradex (P) Ltd., Delhi vs. ITO, Ward- 24(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7329/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No.7329/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, 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…

Span Securities Ltd, New Delhi vs. ACIT, Circle-24(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7283/DEL/2018[2015-16]Status: DisposedITAT Delhi28 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No.7283/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, 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…

Uttam Industrial Engineering Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 7250/DEL/2018[2015-16]Status: DisposedITAT Delhi28 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं आयकर अपील सं. / Ita No.7250/Del/2018 आयकर अपील सं िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, 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…

Sushil Kumar, Delhi vs. DCIT, Central Circle-28, New Delhi

In the result, this appeal of the assessee is allowed

ITA 5741/DEL/2018[2015-16]Status: DisposedITAT Delhi28 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं. / Ita No.5741/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Nipun Mittal, CAFor Respondent: Sh. Saras Kumar, 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…

Shridhar Portfolio Management Ltd., New Delhi vs. ACIT, Circle- 14, New Delhi

In the result, these appeals of the assessee are allowed

ITA 5534/DEL/2018[2016-17]Status: DisposedITAT Delhi28 Jan 2020AY 2016-17

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं आयकर अपील सं. / Ita Nos. 5533 & 5534/Del/2018 आयकर अपील सं िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years. 2012-13 & 2016-17 िनधा"रण वष"

For Appellant: Kapil Goel, AdvocateFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…te 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 of…

Shridhar Portfolio Management Ltd., New Delhi vs. ACIT, Circle- 14, New Delhi

In the result, these appeals of the assessee are allowed

ITA 5533/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं आयकर अपील सं. / Ita Nos. 5533 & 5534/Del/2018 आयकर अपील सं िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years. 2012-13 & 2016-17 िनधा"रण वष"

For Appellant: Kapil Goel, AdvocateFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…te 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 of…

Sunil Finvest Pvt. Ltd., New Delhi vs. ITO, Ward- 24(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5086/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: Sh. Nipun Mittal, CAFor Respondent: Sh. Saras Kumar, 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…

Rajesh Singla, Delhi vs. ACIT, Circle- 32(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4718/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No.4718/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Deepak Malik, AdvFor Respondent: Sh. Saras Kumar, 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…