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

Ramesh Kumar Rajpal, New Delhi vs. ITO, Ward- 5, Panipat

In the result, this appeal of the assessee is allowed

ITA 7082/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jan 2020AY 2011-12

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

For Appellant: Sh. Somil Agarwal, AdvFor 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…

Quick Infotech Solution Pvt. Ltd., Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 659/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

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

For Appellant: Sh. Satish Kumar Aggarwal, CAFor 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…

Quick Infotech Solution Pvt. Ltd., Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 658/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

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

For Appellant: Sh. Satish Kumar Aggarwal, CAFor 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…

Quick Infotech Solution Pvt. Ltd., Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 657/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

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

For Appellant: Sh. Satish Kumar Aggarwal, CAFor 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…

Quick Infotech Solution Pvt. Ltd., Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 656/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Jan 2020AY 2012-13

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

For Appellant: Sh. Satish Kumar Aggarwal, CAFor 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…

V & S International (P) Ltd., New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result, this appeal of the assessee is allowed

ITA 6232/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

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

For Appellant: Sh. Somil Agarwal, AdvFor 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…

Gurnam Singh, New Delhi vs. ACIT, Circle-54(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6074/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.6074/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. 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…

Arsh Bread and Bakery P.Ltd, New Delhi vs. ITO, Ward-1(1), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 6047/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.6047/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: NoneFor 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…

Raghav Aditya Chits P.Ltd, New Delhi vs. ACIT, Circle-20(2), New Delh

In the result, this appeal of the assessee is allowed

ITA 5978/DEL/2018[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 आयकर अपील सं. / ITA No. 5978/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Raghav Aditya Chits Pvt. Ltd., C/o P.N. Chawla, Advocate, B-V, Vandhana, 11…

Arjan Impex P.Ltd, New Delhi vs. DCIT, Circle-3(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5877/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.5877/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: Sh. Rajat Bhatia, 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…

Prerna Services P.Ltd, Noida vs. ITO, Ward-2(4), Noida

In the result, this appeal of the assessee is allowed

ITA 5753/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

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 आयकर अपील सं. / ITA No. 5753/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" M/s Prerna Services Pvt. Ltd., E-33, Sector 63, Noida, C/o Vinod Kumar Goel…

Eurasia Bearings P.Ltd, Delhi vs. ACIT, Circle-8(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5749/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.5749/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" M/S Eurasia Bearings Pvt Ltd. 1/1118, Bara Bazar, 1St Floor, Kashmere Gate, New Delhi110006 ..........अपीलाथ"/Appellant Pan-Aacce5864F

For Appellant: Sh. Rahul Chaurasia, 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…

Khatema Fibers Ltd, Delhi vs. DCIT, Circle-14(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5744/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.5744/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. P. C. Yadav, 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…

Decent Builders Pvt. Ltd., New Delhi vs. DCIT, Ward- 7(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5664/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.5664/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: Ms. Aayushi GuptaFor 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…

I Tech Insurance Brokers P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, both appeals of the assessee are allowed

ITA 5536/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos.5535 & 5536/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Kapil Goel, AdvocateFor Respondent: Sh. Jagdish Singh, 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 these 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 these 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 absen…

I Tech Insurance Brokers P. Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, both appeals of the assessee are allowed

ITA 5535/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos.5535 & 5536/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Kapil Goel, AdvocateFor Respondent: Sh. Jagdish Singh, 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 these 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 these 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 absen…

Qed Ventures & Advisors P.Ltd, Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, these appeals of the assessee are allowed

ITA 5531/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Jan 2020AY 2010-11

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

For Appellant: Sh. Kapil Goel, AdvcoateFor Respondent: Ms. Rakhi Vimal, 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…

Hughes Networks Systems India Ltd., New Delhi vs. ACIT, Circle-11(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5508/DEL/2018[2008-09]Status: DisposedITAT Delhi27 Jan 2020AY 2008-09

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.5508/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2008-09 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Anshul Sachar, 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…

Fine Strips Pvt. Ltd., Delhi vs. ACIT, Central Circle- 13, New Delhi

In the result, this appeal of the assessee is allowed

ITA 5457/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.5457/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor 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…

Radhika Clothings Ltd., New Delhi vs. ACIT, Central Circle- 13, New Delhi

In the result, these appeals of the assessee are allowed

ITA 5456/DEL/2018[2016-17]Status: DisposedITAT Delhi27 Jan 2020AY 2016-17

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

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Ms. Rakhi Vimal, 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…