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 367,514 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 Khanna, New Delhi vs. ACIT, New Delhi

In the result, this appeal of the assessee is allowed

ITA 1898/DEL/2015[2011-12]Status: DisposedITAT Delhi02 Jan 2020AY 2011-12

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

For Appellant: Sh. Sanat Kapoor, AdvFor Respondent: Sh. H.K.Choudhary, CIT DR
Section 250(6)Section 271(1)(c)

…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…

M/S Aerens Projects & Infrastructure Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the above five appeals filed by the assessee are allowed for statistical purposes

ITA 4993/DEL/2016[2006-07]Status: DisposedITAT Delhi30 Dec 2019AY 2006-07

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri Rajeshwar Prasad, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR
Section 132Section 153ASection 234BSection 68

…the total income of the assessee. In appeal, the ld.CIT(A) upheld the action of the AO since despite service of notice no one appeared before him. While doing so, he relied on the decision of the Hon’ble Supreme Court in the case of B.N. Bhattacharjee & Anr, 118 ITR 461 and he has not decided the appeal on merit. 19. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 20. We have considered the rival arguments made by both the sides, perused the orders of the AO and the CIT(A) and the paper book filed on behalf of the assessee. We find the ld.CIT(A) while dismissing the appe…

Sambhav Tradex P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 971/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 969 To 971/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2012-13 To 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor 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 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…

Sambhav Tradex P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 970/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 969 To 971/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2012-13 To 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor 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 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…

Savita Jakhmola, New Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 737/DEL/2018[2009-10]Status: DisposedITAT Delhi20 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 736 To 740/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2008-09 To 2010-11 & िनधा"रण वष" िनधा"रण वष" 2013-14 To 2014-15

For Appellant: Sh. Mayank Maheshwari, 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…

Savita Jakhmola, New Delhi vs. DCIT, Central Circle, Noida

In the result, all appeals of the assessee are allowed

ITA 736/DEL/2018[2008-09]Status: DisposedITAT Delhi20 Dec 2019AY 2008-09

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 736 To 740/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2008-09 To 2010-11 & िनधा"रण वष" िनधा"रण वष" 2013-14 To 2014-15

For Appellant: Sh. Mayank Maheshwari, 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…

Sanjeev Vasudeva, New Delhi vs. ITO, Ward-28(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7308/DEL/2018[2015-16]Status: DisposedITAT Delhi20 Dec 2019AY 2015-16

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7308/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. Nippun 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…

Phenil Sugars Ltd., Delhi vs. DCIT, Circle- 19(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 72/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 72/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: 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…

Rakesh Joshi, Noida vs. ITO, Ward- 61(5), New Delhi

In the result, this appeal of the assessee is allowed

ITA 718/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita No. 718/Del/2018 धनधाारण वषा / Assessment Year: 2014-15

For Appellant: Sh. P.C. Yadav, AdvFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…state 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…

Sri Endrash Investment & Finance (P) Ltd., New Delhi vs. ITO, Ward-24(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6267/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 6267/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. Kamal Sharma, ARFor 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…

Weldon Polymers Pvt. Ltd., New Delhi vs. DCIT, Central Circle- 20, New Delhi

In the result, these appeals of the assessee are allowed

ITA 478/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita Nos. 477 & 478/Del/2018 धनधाारण वषा / Assessment Years: 2009-10 & 2012-13

For Appellant: Sh. Vikas Jain, 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 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…

Prateek Infraprojects India Pvt. Ltd., New Delhi vs. ACIT, Circle- 20(1), New Delhi

In the result, both appeals of the assessee are allowed

ITA 41/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 40 & 41/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: Ms. Sania, CAFor Respondent: Sh. S. S. Rana CIT-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…

Vidhya Devi, Noida vs. DCIT, Central Circle, Noida

In the result, this appeal of the assessee is allowed

ITA 231/DEL/2018[2015-16]Status: DisposedITAT Delhi20 Dec 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita Nos. 228, 229, 230 & 231/Del/2018 धनधाारण वषा / Assessment Years: 2009-10, 2013-14 To 2015-16 .............अऩीऱाथी/Appellant Smt. Vidhya Devi, Rra Taxindia, D-28, South Extension, Part-I, New Delhi Pan-Asppd0089B Vs. Dcit, Central Circle, Noida .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant By : None प्रत्यथी की ओर से /Respondent By : Sh. S.S. Rana, Cit Dr सुनवाई की तारीख / घोषणा की तारीख / Date Of Hearing : 19.12.2019 Date Of Pronouncement: 20.12.2019

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT DR
Section 250(6)

…आयकर अऩीऱीय अधधकरण, ददल्ऱी न्यायऩीठ “जी”, ददल्ऱी में IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH „G‟, NEW DELHI सुश्री सुषमा चावला, न्यायिक सदस्य एवं श्री एन. के. यिलैिा, लेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA, AM आयकर अऩीऱ सं. / ITA Nos. 228, 229, 230 & 231/Del/2018 धनधाारण वषा / Assessment Years: 2009-10, 2013-14 to 2015-16 .............अऩीऱाथी/Appellant Smt. Vidhya Devi, RRA Taxindia, D-28, South Extension, Part-I, New Delhi PAN-ASPPD0089B vs. DCIT, Central Circle, Noida .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant by : None प्रत्यथी की ओर से /Respondent by : S…

Vidhya Devi, Noida vs. DCIT, Central Circle, Noida

In the result, this appeal of the assessee is allowed

ITA 229/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita Nos. 228, 229, 230 & 231/Del/2018 धनधाारण वषा / Assessment Years: 2009-10, 2013-14 To 2015-16 .............अऩीऱाथी/Appellant Smt. Vidhya Devi, Rra Taxindia, D-28, South Extension, Part-I, New Delhi Pan-Asppd0089B Vs. Dcit, Central Circle, Noida .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant By : None प्रत्यथी की ओर से /Respondent By : Sh. S.S. Rana, Cit Dr सुनवाई की तारीख / घोषणा की तारीख / Date Of Hearing : 19.12.2019 Date Of Pronouncement: 20.12.2019

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT DR
Section 250(6)

…आयकर अऩीऱीय अधधकरण, ददल्ऱी न्यायऩीठ “जी”, ददल्ऱी में IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH „G‟, NEW DELHI सुश्री सुषमा चावला, न्यायिक सदस्य एवं श्री एन. के. यिलैिा, लेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA, AM आयकर अऩीऱ सं. / ITA Nos. 228, 229, 230 & 231/Del/2018 धनधाारण वषा / Assessment Years: 2009-10, 2013-14 to 2015-16 .............अऩीऱाथी/Appellant Smt. Vidhya Devi, RRA Taxindia, D-28, South Extension, Part-I, New Delhi PAN-ASPPD0089B vs. DCIT, Central Circle, Noida .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant by : None प्रत्यथी की ओर से /Respondent by : S…

Purus Builders P.Ltd, Delhi vs. ITO, Ward-20(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2191/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita No. 2191/Del/2018 धनधाारण वषा / Assessment Year: 2013-14

For Appellant: Sh. Sahil Gupta, CAFor Respondent: Sh. S.S. Rana, CIT DR
Section 250(6)

…state 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…

Sushma Rani Gupta, Delhi vs. ACIT, Central Circle-28, New Delhi

In the result, this appeal of the assessee is allowed

ITA 1932/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No:1932/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. 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…

Rishi Narain Golf Management P.Ltd, New Delhi vs. DCIT, Circle-21(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1585/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita No. 1585/Del/2018 धनधाारण वषा / Assessment Year: 2013-14

For Appellant: Sh. P.C. Yadav, AdvFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…state 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…

Sharsh Finance & Investment Co. Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 25, New Delhi

In the result, both appeals of the assessee are allowed

ITA 1430/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 1429 To 1430/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2013-14 To 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT-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…

Sharsh Finance & Investment Co. Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 25, New Delhi

In the result, both appeals of the assessee are allowed

ITA 1429/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 1429 To 1430/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2013-14 To 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT-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…

Manish Kumar Agarwal, Noida vs. DCIT, Central Circle, Noida

In the result, all the appeals of the assessee are allowed

ITA 1315/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 1312 To 1316/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2010-11 To 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT-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 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 provide reasons for coming to the conclusion and in the absenc…