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 367,515 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

Anju Jakhmola, Noida vs. DCIT, Central Circle, Noida

In the result, this appeal of the assessee is allowed

ITA 731/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.731/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.Mayank Maheshwari, 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…

Abhinav Steels and Power Ltd., New Delhi vs. ACIT, Special Range-1, New Delhi

In the result, this appeal of the assessee is allowed

ITA 7186/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.7186/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.Ashish Goel, 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…

Oriental Building & Furnishing Co. Ltd., New Delhi vs. DCIT, Circle- 19(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 717/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 No. 717/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. P.C. Yadav, 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 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…

Indian Ports Association, New Delhi vs. ITO (E), Ward- 1(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 705/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 No.705/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.Satyajeet Goel, 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…

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

In the result, both appeals of the assessee are allowed

ITA 6373/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…

Mohammed Ali Qureshi, New Delhi vs. ACIT, Circle- 63(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 619/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. 619/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: Sh. Mohan Kalra, CA & Sh. Rohit Tiwari, 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 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…

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

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

ITA 539/DEL/2018[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.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 538/DEL/2018[2011-12]Status: DisposedITAT Delhi18 Dec 2019AY 2011-12

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…

Kumar Saurav, Patna vs. DCIT, Central Circle, Noida

In the result, these appeals of the assessee are allowed

ITA 232/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos. 232 To 236/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ays: 2010-11 To 2011-12 & 2013-14 To 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Somil Agarwal & Sh. Deepesh Garg, AdvFor 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…

Bhupinder Singh, New Delhi vs. ITO, Ward-45(4), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2139/DEL/2018[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 No.2139/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.Mohit Bansal, 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…

Anuj Jain, Gurgaon vs. ACIT, Circle- 1(1), Gurgaon

In the result, this appeal of the assessee is allowed

ITA 1972/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 No.1972/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.Anuj Jain, 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…

Kailash Structurals Ltd., Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, these appeals of the assessee are allowed

ITA 1827/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. 1826 & 1813/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 ि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. 1826 & 1813/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Kailash Infrastructure, .............अपीलाथ"/Appellant C-75, B.S. Road Industria…

Kailash Infrastructure, Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, these appeals of the assessee are allowed

ITA 1826/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 Nos. 1826 & 1813/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 ि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. 1826 & 1813/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Kailash Infrastructure, .............अपीलाथ"/Appellant C-75, B.S. Road Industria…

Jalvayu Sehkari Awas Samiti, Noida vs. ACIT, Circle- 1, Noida

In the result, this appeal of the assessee is allowed

ITA 1537/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. 1537/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ay: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. K.C. Singhal, 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 of…

Indian Railway Stations Development Corporation Ltd., New Delhi vs. ACIT, Circle- 12(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1317/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No. 1317/Del/2018 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 आयकर अपील सं. / ITA No. 1317/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / AY: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Indian Railway Stations, Development Corporation Ltd. 4th Floor, Palika Bhawan, Sector-XIII, R.K. Puram New Delh…

Ganga Roof Builders, Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 1019/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. 1019/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. Rohit Malik, CAFor 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…

Ankit Aggarwal, Delhi vs. ACIT, Circle- 36(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 10/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. 10/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 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. 10/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" .............अपीलाथ"/Appellant Ankit Aggarwal, B-131, Derawal Nagar, New Delhi PAN-AIEPA0091P vs. A…

Kwang II Lee, Greater Noida vs. DCIT, Circle- 2, Noida

In the result, this appeal of the assessee is allowed

ITA 1/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. 1/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Ay: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Ms. Ananya Kapoor & Sh. Sidharth Kanwar, AdvsFor 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…

Onkar Infotech (P) Ltd., New Delhi vs. DCIT, Circle- 19(1) & (2), New Delhi

In the result, these appeals of the assessee are allowed

ITA 7632/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita Nos. 7632, 7633/Del/2017 आयकर अपील सं 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. Somil Agarwal & Sh. Deepesh Garg, AdvFor 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 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…

Naftogaz Construction Ltd., New Delhi vs. DCIT, Central Circle- 29, New Delhi

In the result, this appeal of the assessee is allowed

ITA 7493/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 7493/Del/2017 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. S.V. Rateria, 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…