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

Saurabh Goel, Ghaziabad vs. ACIT, Circle- 3, Noida

In the result, this appeal of the assessee is allowed

ITA 1634/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 1634/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Dinesh MalhotraFor 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…

Pradeep Kumar, New Delhi vs. ACIT, Circle- 34(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1621/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. 1621/Del/2018 धनधाारण वषा / Assessment Year: 2013-14

For Appellant: NoneFor Respondent: Sh. Saras Kumar, Sr. 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 No. 1621/Del/2018 धनधाारण वषा / Assessment Year: 2013-14 Pradeep Kumar, C-2/43, Ashok Vihar, Phase-II, New Delhi .............अऩीऱाथी/Appellant PAN-AAEPK3077D vs. The ACIT, Circle-34(1), Delhi .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant by : None प्रत्यथी की ओर से /Respondent by : Sh. Saras Kumar, Sr. DR सुनवाई की तारीख / घोषणा की…

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

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

ITA 1316/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: 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…

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

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

ITA 1314/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

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…

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

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

ITA 1313/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Dec 2019AY 2011-12

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…

Paradip Port Road Co. Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

In the result, this appeal of the assessee is allowed

ITA 1294/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. 1294/Del/2018 धनधाारण वषा / Assessment Year: 2014-15

For Appellant: Sh. Khushboo Garg, CAFor 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…

Rtk Industries (I) Pvt. Ltd., Delhi vs. ITO, Ward- 20(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7854/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7854/Del/2017 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…

Ritesh Properties & Industries Ltd., New Delhi vs. JCIT, Circle- 21(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7851/DEL/2017[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7851/Del/2017 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. Rohit Jain, 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…

Reeti Sahani, Noida vs. DCIT, Central Circle, Noida

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

ITA 7765/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 7761 To 7767/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2009-10 To 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Satish Agarwal, CAFor 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 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 Assess…

Reeti Sahani, Noida vs. DCIT, Central Circle, Noida

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

ITA 7763/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Dec 2019AY 2011-12

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita Nos: 7761 To 7767/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2009-10 To 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Satish Agarwal, CAFor 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 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 Assess…

R S Expofabs Pvt. Ltd., New Delhi vs. ACIT, Circle- 21(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7612/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7612/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor 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…

Rsg Developers (P) Ltd., Noida vs. ACIT, Circle- 20(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7554/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7554/Del/2017 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. Vivek Gupta, 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…

Pasha Properties P.Ltd, Delhi vs. ITO, Ward-19(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7485/DEL/2017[2014-15]Status: DisposedITAT Delhi20 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7485/Del/2017 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…

Progressive Alloys India Pvt. Ltd., New Delhi vs. ITO, Ward- 20(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7138/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 7138/Del/2017 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…

Goodview Technologies P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 975/DEL/2018[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos. 975 To 977/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ays: 2012-13 To 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "द"ली "यायपीठ "यायपीठ “जी जी”, "द"ली म" "द"ली म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "यायपीठ जी जी "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "ाियक सद" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM आयकर अपील सं आयकर अपील सं. / ITA Nos. 975 to 977/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / AYs: 2012-13 to 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Goodview Technoglogies P. Ltd. ..........अपीलाथ"/Appellant A-989, Palam Extensions, Sector-7…

Hillview Technologies P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 972/DEL/2018[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita Nos. 972 To 974/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ays: 2012-13 To 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी”, "द"ली म" जी "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "ाियक सद" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM आयकर अपील सं. / ITA Nos. 972 to 974/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / AYs: 2012-13 to 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Hillview Technologies P. Ltd. ..........अपीलाथ"/Appellant A-989, Palam Extension, Sector-7, B…

Miditech Studios Pvt. Ltd., New Delhi vs. DCIT, Circle- 21(1), New Delhi

In the result, these appeals of the assessee are allowed

ITA 947/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita Nos. 946 & 947/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Dependra Agarwal, CAFor 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 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…

Hashdomain Hospitality Solutions Pvt. Ltd., Delhi vs. ITO, Ward- 11(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7438/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 7438/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Ankit Sahni, AdvFor Respondent: Sh. S.S. Rana, CIT 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…

Opender Gupta, Delhi vs. ITO, Ward-39(5), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6478/DEL/2018[2007-08]Status: DisposedITAT Delhi18 Dec 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 6478/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08 ि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 आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी”, "द"ली म" जी "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "ाियक सद" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM आयकर अपील सं. / ITA No. 6478/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" .............अपीलाथ"/Appellant Opender Gupta, C/o Singhal Associates, 4th Floor, 4805, Bharat Ram…

Anita Rani Singhal, Ghaziabad vs. ITO, Ward- 1(1), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 639/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.639/Del/2018 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.Akhilesh Kumar, AdvFor 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…