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

Dhan Singh, G B Nagar vs. ITO, Ward-1(2), Ghaziabad

In the result, both appeals of the assessee are allowed

ITA 6372/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 Nos.6372 & 6373/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: NoneFor 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 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…

Omaks Electronics, New Delhi vs. ITO, Ward- 44(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6254/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 No. 6254/Del/2018 आयकर अपील सं 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 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. 6254/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" .............अपीलाथ"/Appellant Omaks Electronics, A-20, Khasra No. 26/10, Dabri Extensions, New De…

Abhay Maheshwari, New Delhi vs. DCIT, Central Circle, Noida

In the result, these four appeals of the assessee are allowed

ITA 540/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.537 To 540/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years : 2010-11 To 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.Somil Agarwal, AdvFor 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 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…

Abhay Maheshwari, New Delhi vs. DCIT, Central Circle, Noida

In the result, these four appeals of the assessee are allowed

ITA 537/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.537 To 540/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years : 2010-11 To 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.Somil Agarwal, AdvFor 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 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…

Birlasoft India Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 397/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.397/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.Neeraj Jain &For 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…

Komt Lamination and Binding, New Delhi vs. ITO, Ward- 2(1), Noida

In the result, this appeal of the assessee is allowed

ITA 302/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No. 302/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ay: 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, "द"ली आयकर अपीलीय अिधकरण 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 आयकर अपील सं. / ITA No. 302/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / AY: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Komt Lamination and Binding, 66, DSIDC Complex, 2nd Floor, .............अपीलाथ"/Appellant Mata Sundri Road, New D…

Kripal, G B Nagar vs. ITO, Ward-1(5), Noida

In the result, this appeal of the assessee is allowed

ITA 2170/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 2170/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: 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. 2170/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" Kripal L/H Sh. Late Jagat Singh, .............अपीलाथ"/Appellant B-6 (Basement), J S Arcade, Near Bi…

Kundalini Buildmart P.Ltd, New Delhi vs. DCIT, Circle-14(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2011/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 2011/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ay: 2013-14 ि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. 2011/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / AY: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Kundalini Buildmart Private Ltd., .............अपीलाथ"/Appellant 512, 5th Floor, Vishwadeep Tower, District Cent…

Ischolar Education Services P.Ltd, New Delhi vs. ACIT, Circle-12(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1977/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No. 1977/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ay: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Manoj Singhal, ARFor 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…

Gurukripa Collection P.Ltd, Delhi vs. ITO, Ward-10(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1976/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 1976/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ay: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Manoj Singhal, ARFor 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…

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

In the result, this appeal of the assessee is allowed

ITA 1099/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.1099/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.Akhilesh Kumar, 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…

Dinesh Singh, Greater Noida vs. DCIT, Circle-1, Noida

In the result, this appeal of the assessee is allowed

ITA 7750/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.7750/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: Sh.Akhilesh Kumar, 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…

Multi Mantech International Pvt. Ltd., New Delhi vs. DCIT, Circle- 17(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7508/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 7508/Del/2017 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. 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. 7508/Del/2017 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" Multi Mantech International Pvt. Ltd., 254, Abhiyan Apartment, Plot No. 15, .............अपीलाथ"/Ap…

Bava Bahrudeen Mahdoom, New Delhi vs. DCIT, Central Circle- 29, New Delhi

In the result, both appeals of the assessee are allowed

ITA 7492/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.7491 & 7492/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.H.Siva Prasad Reddy, ARFor 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 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…

Bava Bahrudeen Mahdoom, New Delhi vs. DCIT, Central Circle- 29, New Delhi

In the result, both appeals of the assessee are allowed

ITA 7491/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.7491 & 7492/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.H.Siva Prasad Reddy, ARFor 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 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…

Madan Pal Tyagi, Ghaziabade vs. ITO, Ward-1(4), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 7318/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 7318/Del/2017 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: 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 No. 7318/Del/2017 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" Sh. Madan Pal Tyagi, Village & Post Office- Noor Nagar, Sihani, Ghaziabad .............अपीलाथ"/Appe…

M/S. Gulati (India) Sales Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, this appeal of the assessee is allowed

ITA 636/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita No. 636/Del/2017 धनधाारण वषा / Assessment Year: 2012-13 M/S Gulati (India) Sales Pvt. Ltd., .............अऩीऱाथी/Appellant C/O Sh. Anil Chopra, 26/1A, Ii Floor, Double Storey, Ashok Nagar, New Delhi Pan-Aaacg2400K Vs. Income Tax Officer, Ward-10(4) New Delhi .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant By : None प्रत्यथी की ओर से /Respondent By : Sh. A.K. Saroha, Cit Dr सुनवाई की तारीख / घोषणा की तारीख / Date Of Hearing : 18.12.2019 Date Of Pronouncement: 18.12.2019

For Appellant: NoneFor Respondent: Sh. A.K. Saroha, CIT DR
Section 144Section 250(6)

…आयकर अऩीऱीय अधधकरण, ददल्ऱी न्यायऩीठ “सी”, ददल्ऱी में IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, 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. 636/Del/2017 धनधाारण वषा / Assessment Year: 2012-13 M/s Gulati (India) Sales Pvt. Ltd., .............अऩीऱाथी/Appellant C/o Sh. Anil Chopra, 26/1A, II Floor, Double Storey, Ashok Nagar, New Delhi PAN-AAACG2400K vs. Income Tax Officer, Ward-10(4) New Delhi .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant by : None प्रत्यथी की ओर से /Res…

Maxicon Traders P.Ltd, New Delhi vs. DCIT, Circle-16(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 5255/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 5255/Del/2017 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: Sh. Salil Agarwal, Adv & Mr. Shailesh Gupta, CAFor 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…

Habitat Housing Finance Ltd., New Delhi vs. ITO, New Delhi

In the result, this appeal of the assessee is allowed

ITA 1780/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita No:- 1780/Del/2017 धनधाारण वषा / Assessment Year: 2012-13 Habitat Housing Finance Ltd., 302-A, Pal Mohan Plaza, Desh .............अऩीऱाथी/Appellant Bandhu Gupta Road, Karol Bagh, New Delhi Pan-Aalcs0264L Vs. Income Tax Officer, .………….प्रत्यथी/Respondent Ward-11(1), New Delhi अऩीऱाथी की ओर से /Appellant By : Ms. Heerika Shukla, Ca प्रत्यथी की ओर से /Respondent By : Sh. A.K. Saroha, Cit Dr सुनवाई की तारीख / घोषणा की तारीख / Date Of Hearing : 18.12.2019 Date Of Pronouncement: 18.12.2019

For Appellant: Ms. Heerika Shukla, CAFor Respondent: Sh. A.K. Saroha, CIT DR
Section 250(6)Section 271(1)(c)

…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…

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

In the result, these appeals of the assessee are allowed

ITA 946/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

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…