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

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

In the result, these appeals of the assessee are allowed

ITA 5455/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jan 2020AY 2011-12

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…

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

In the result, these appeals of the assessee are allowed

ITA 5454/DEL/2018[2016-17]Status: DisposedITAT Delhi27 Jan 2020AY 2016-17

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…

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

In the result, these appeals of the assessee are allowed

ITA 5453/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

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…

Apple Sponge & Power Ltd., Delhi vs. DCIT, Circle- 3(1), Delhi

In the result, this appeal of the assessee is allowed

ITA 5406/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.5406/Del/2018 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. Nipun Mittal, 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…

Federal Mogul Ignition Products (India) Ltd., Delhi vs. DCIT, Circle- 9(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5343/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.5343/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: Sh. R. K. Kapoor, 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…

Ratna Jain, New Delhi vs. ITO, Ward- 32(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5341/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

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

For Appellant: Sh. Himanshu Agarwal, 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…

Krishan Chander, Delhi vs. ITO, Ward- 45(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5262/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.5262/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. 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…

Manish Mahendru, New Delhi vs. ITO, Ward- 49(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5258/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No. 5258/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Deepak Malik, 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…

Rajendra, Gautam Budh Nagar vs. ITO, Ward- 3(1), Noida

In the result, this appeal of the assessee is allowed

ITA 5250/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Jan 2020AY 2010-11

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर आयकर अपील आयकर आयकर अपील अपील सं अपील सं सं. / Ita No. 5250/Del/2018 सं िनधा"रण वष" / Assessment Year: 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

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 आयकर अपील आयकर आयकर अपील अपील सं अपील सं सं. / ITA No. 5250/Del/2018 सं िनधा"रण वष" / Assessment Year: 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Shri Rajendra, C/o Sh. Sanjay Parashar (Advocate), 47-A, Devika Chamber, Raj…

Kamesh Kumar Khaitan, New Delhi vs. ITO, Ward- 32(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4904/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.4904/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: Sh. Vinod Kumar, 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…

Mangat Ram Aggarwal, Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, both appeals of the assessee are allowed

ITA 4780/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 Nos: 4779 & 4780/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Sachin Jain C.AFor 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…

Mangat Ram Aggarwal, Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, both appeals of the assessee are allowed

ITA 4779/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: 4779 & 4780/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Sachin Jain C.AFor 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…

Legend Transport Solutions P.Ltd, New Delhi vs. ACIT, Circle-15(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4777/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.4777/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. 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…

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

In the result, this appeal of the assessee is allowed

ITA 4717/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.4717/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, 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…

Cap Cab India Ltd., Delhi vs. ITO, Ward- 5(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4347/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jan 2020AY 2011-12

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.4347/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Sachin Kumar C.A ""For 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…

Donna Apparels P.Ltd, New Delhi vs. ACIT, Circle-7(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4310/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.4310/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. 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…

Nitin Kumar Aggarwal, New Delhi vs. ITO, Ward- 35(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4143/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.4143/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: Mrs. Surbhi Goyal, 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…

Bharat Bhushan, Ghaziabad vs. ITO, Ward- 1(5), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 4103/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Jan 2020AY 2009-10

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

For Appellant: Sh. Akhilesh Kr. 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…

Reliance Infotek Ltd., New Delhi vs. ITO, Ward- 21(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4041/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

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. 4041/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Reliance Infotech Ltd., H-23A, Office No. 201, Kamal Tower, Vijay Tower,…

Maa Infratech Pvt. Ltd., New Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3928/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jan 2020AY 2011-12

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.3928/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Kumar Anurag, 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…