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

Tanuj Ishan Construction Pvt. Ltd., New Delhi vs. DCIT, Circle- 25(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4460/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Jan 2020AY 2013-14

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

For Appellant: Sh. Mayank Maheshwari, AdvFor 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…

Sudha Pawa, New Delhi vs. DCIT, Central Circle-9, New Delhi

In the result, these appeals of the assessee are allowed

ITA 4423/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Jan 2020AY 2010-11

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

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

…e 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…

Sudha Pawa, New Delhi vs. DCIT, Central Circle-9, New Delhi

In the result, these appeals of the assessee are allowed

ITA 4422/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Jan 2020AY 2009-10

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

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

…e 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…

Udai Narayan Pandey, New Delhi vs. ITO, Ward- 3(5), Noida

In the result, this appeal of the assessee is allowed

ITA 4270/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Jan 2020AY 2009-10

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 आयकर अपील सं. / ITA No. 4270/Del/2018 आयकर अपील सं िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Udai Narayan Pandey, C/o SSR & Co. Chartered Accountants, 2071/38, 2nd F…

The Indus Entrepreneus Delhi, New Delhi vs. ITO, Exemption Ward - 2(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4170/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

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. 4170/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" The Indus Entrepreneurs, C-482, Defence Colony, New Delhi .............अपी…

Sandeep Kumar, Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 4006/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Jan 2020AY 2012-13

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

For Appellant: Sh. Gaurav Bansal, CA & Sh. Mukesh Bansal, 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…

The Indian Institute of Planning and Management, New Delhi vs. DCIT(E), Circle- 2(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3839/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 No. 3839/Del/2018 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 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 आयकर अपील सं. / ITA No. 3839/Del/2018 आयकर अपील सं िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" The Indian Institute of Planning and Management, C/o M/s. S. Chaturvedi &…

Sunita Rana, New Delhi vs. ITO, Ward- 35(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3806/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

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

For Appellant: Sh. Jagdish Ajmani, 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…

Suman Tuli, New Delhi vs. DCIT, Central Circle- 19, New Delhi

In the result, this appeal of the assessee is allowed

ITA 3805/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Jan 2020AY 2012-13

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. 3805/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Suman Tuli, 307, Tower No. 17 Heritage City, Gurgaon Haryana ............…

Saleem Khan, Ghaziabad vs. ITO, Ward- 2(4), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 3491/DEL/2018[2011-12]Status: DisposedITAT Delhi28 Jan 2020AY 2011-12

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. 3491/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Saleem Khan, Pradeep & Co. Tax Advocates 7, Navyug Market, Ghaziabad, U.P.…

Sanjay Garg, New Delhi vs. ACIT, Circle- 60(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3257/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

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. 3257/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Sanjay Garg S/o Raj Kishore Garg, 102, Parivar Apartment, I.P. Extension P…

Shaleen Kumar Singh, Noida vs. ACIT, Circle-3, Noida

In the result, this appeal of the assessee is allowed

ITA 2632/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. 2632/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

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. 2632/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Sh. Shaleen Kumar Singh, B-610, Sector-61, Noida .............अपीलाथ"/Appe…

The Trail Blazer Media Communications Pvt. Ltd., Delhi vs. ITO, Ward- 25(20, New Delhi

In the result, this appeal of the assessee is allowed

ITA 2503/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jan 2020AY 2014-15

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

For Appellant: Sh. Piyush Kaushik, AdvFor 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…

Shankar Jha, Purnea (Bihar) vs. JCIT, Rance- 29, New Delhi

In the result, this appeal of the assessee is allowed

ITA 2343/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Jan 2020AY 2013-14

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. 2343/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Sri. Shankar Jha, Prop. M/s Baba Construction, At-Sipahi Tola, Near Mahila…

Sunil Roy Mittal, New Delhi vs. ACIT, Circle-59(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2239/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Jan 2020AY 2013-14

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. 2239/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" M/s Sunil Roy Mittal, JP-112 Second Floor, Pitampura, New Delhi .........…

Elca Cosmetics Pvt. Ltd., New Delhi vs. DCIT, Circle- 8(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 824/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.824/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: Shri Yashwant Singh, AdvocateFor 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…

Pruduman Kumar Jain, New Delhi vs. ITO Ward- 40(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 747/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Jan 2020AY 2012-13

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

For Appellant: NoneFor Respondent: Ms. Rakhi Vimal, 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. / ITA No. 747/Del/2019 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" Praduman Kumar Jain, C-407, Saraswati Vihar, Pitampura, New Delhi .........…

Encraft India Pvt. Ltd., New Delhi vs. DCIT, Circle- 8(1), New Dlehi

In the result, this appeal of the assessee is allowed

ITA 379/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.379/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: Shri Rakesh Kr. Khiwani, 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…

Gnn India P.Ltd, New Delhi vs. DCIT, Circle-10(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 374/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.374/Del/2019 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष"

For Appellant: Ms. Neha Gupta, 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…

Prasidh Fincap Ltd, New Delhi vs. ACIT, Circle- 20(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 34/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर आयकर आयकर अपील आयकर अपील अपील सं अपील सं सं. / Ita No. 34/Del/2019 सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Gunjan Jain, CAFor Respondent: Ms. Rakhi Vimal, 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…