CIT v. Premkumar Arjundas Luthra (HUF)

297 CTR 614High Court2017#86 most cited

What is CIT v. Premkumar Arjundas Luthra (HUF) authority for?

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

659

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Premkumar Arjundas Luthra HUF · Section 250(6) Income Tax Act · CIT(A) appeal dismissal · non-prosecution of appeal · default in appearance appeal · ex parte order merits · duty to decide on merits · Bombay High Court 297 CTR 614

Also reported as

240 Taxmann 133

Sections most often in play

Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 147Section 246ASection 251(1)(b)Section 144

Issues it is cited on

section 251(2)section 251(1)(a)section 250(4)section 251(1)section 246asection 246section 251section 250(6)section 249(3)section 24non-speaking orderspeaking order

Judgments citing CIT v. Premkumar Arjundas Luthra (HUF)

The Gokak Taluka Agricultural Produced Co-Op Marketing Society Ltd, Gokak vs. Deputy Commissioner of Income Tax, Circle - 1, Belgaum

ITA 274/PAN/2024[2020-21]Status: DisposedITAT Panaji04 Mar 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 274/Pan/2024 Assessment Year : 2020-21 The Gokak Taluka Agricultural Produced Co-Op. Marketing Society Ltd. Apmc Yard, Gokak, Dist. Belgaum Pan : Aaajt1462H . . . . . . . Applicant V/S Deputy Commissioner Of Income Tax, Circle-1, Belgaum. . . . . . . . Respondent Appearances Assessee By : Mr S Gadadi [‘Ld. Ar’] Revenue By : Mr S Manikandan [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 03/03/2025 घोषणा की तारीख / Date Of Pronouncement : 04/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/1065710654(1) Dt. 18/06/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 22/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21 [‘Ay’ Hereinafter].

For Appellant: Mr S Gadadi [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 143(3)Section 250Section 251Section 251(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 274/PAN/2024 Assessment Year : 2020-21 The Gokak Taluka Agricultural Produced Co-op. Marketing Society Ltd. APMC Yard, Gokak, Dist. Belgaum PAN : AAAJT1462H . . . . . . . Applicant V/s Deputy Commissioner of Income Tax, Circle-1, Belgaum. . . . . . . . Respondent Appearances Assessee by : Mr S Gadadi [‘Ld. AR’] Revenue by : Mr S Manikandan [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/03/2025 घोषणा की तारीख / Date of Pronounc…

Arjun Bhairu Bhangire, Pune vs. ITO Ward 14, Pune

In the result, all the three appeals filed by the assessees’

ITA 1444/PUN/2024[2017-18]Status: DisposedITAT Pune04 Mar 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Shri Ramnath P.Murkunde
Section 250Section 250(6)Section 253(5)

…s raised in appeal on merits as contemplated u/s.250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an exparte order. Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem it…

Abhimayu Arjun Bhangire, Pune vs. ITO 14(1), Pune

In the result, all the three appeals filed by the assessees’

ITA 1443/PUN/2024[2017-18]Status: DisposedITAT Pune04 Mar 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Shri Ramnath P.Murkunde
Section 250Section 250(6)Section 253(5)

…s raised in appeal on merits as contemplated u/s.250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an exparte order. Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem it…

Abhimayu Arjun Bhangire, Pune vs. ITO 14(1), Pune

In the result, all the three appeals filed by the assessees’

ITA 1442/PUN/2024[2017-18]Status: DisposedITAT Pune04 Mar 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Shri Ramnath P.Murkunde
Section 250Section 250(6)Section 253(5)

…s raised in appeal on merits as contemplated u/s.250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an exparte order. Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem it…

Dkt Trading Private Limited, Mumbai vs. ITO-Ward 12(2)(1), Mumbai

ITA 6569/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Feb 2025AY 2014-15

Bench: the Hon'ble Income Tax Appellate Tribunal was 05.10.2024.

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Rajesh Meshram
Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI GIRISH AGARWAL, ACCOUNTANT MEMBER DKT Trading Private Limited Mars B, Vasant Galaxy, Bangur Nagar, Motilal Nagar, Mumbai – 400104. [PAN: AACCD9719L] …………. Appellant Vs Income Tax Officer Ward 12(2)(1) Aayakar Bhavan, Maharshi Karve Road, …………. New Marine Lines, Churchgate - 400020 Respondent Appearance For the Appellant/Assessee : Shri Himanshu Gandhi For the Respondent/Department : Shri Rajesh Meshram Date Conclusion of hearing : 04.02.2025 Pronouncement of order : 28.02.2025 O R D E R Per Rahul Chaudhary, Judicial…

Pravin Rajaram Thorat, Satara vs. ITO Ward-1, Satara

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1457/PUN/2024[2017-18]Status: DisposedITAT Pune18 Feb 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1457/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Pravin Rajaram Thorat, V The Income Tax Officer, Karve Karad, Satara, S Ward-1, Satara. Maharashtra – 415110. Pan: Afmpt4673F Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Abhishek Meshram–Addl.Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 18/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2017-18 Dated 27.07.2022 Passed U/Sec.250 Of

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

…as assessee has not filed any reply before the ld.CIT(A). The ld.CIT(A) has not adjudicated grounds raised by the assessee on merits. 3.1 The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF)(Bombay)/[2017] 297 CTR 614 (Bombay) as under : ITA No.1457/PUN/2024 [A] Quote, “8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as f…

Ramgiri, Gurgaon vs. ITO, Ward-3(1), Gurgaon

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 4394/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 147Section 250(6)Section 251(1)(a)Section 251(2)Section 69

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non-appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not have…

Puneet Singhvi, Kota vs. ITO, Ward-2(1), Kota

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1294/JPR/2024[2013-14]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 144Section 147Section 148Section 2(47)Section 234ASection 48Section 50C

…1 SHRI PUNEET SINGHVI VS ITO, WARD 2(1), KOTA आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR (THROUGH VIDEO CONFERENCE) Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1294/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Puneet Singhvi The ITO Vs. 124, Old Dhan Mandi, Ward 2(1) Agrasen Bajar Rampura, Kota – 324 005 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AVJPS 5149 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu…

Ravinanda Landmarks Unit 3, Pune vs. ITO Ward-5(1), Pune

In the result, all the four appeals of the assessee are allowed for statistical purposes

ITA 2625/PUN/2024[2017-18]Status: DisposedITAT Pune13 Feb 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai
Section 250Section 250(6)Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2622 to 2625/PUN/2024 Assessment Years : 2015-16, 2017-18 and 2018-19 Ravinanda Landmarks, Vs. ITO, Ward-5(1), D-38, Vastushree Complex, Pune Hyde Park, Market Yard, Pune 411 037 Maharashtra PAN : AAOFR1700Q Appellant Respondent Assessee by : Shri Suhas Bora Revenue by : Shri Arvind Desai Date of hearing : 12.02.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned four appeals pertaining…

Ravinanda Landmarks, Pune vs. The Income Tax Officer, Wared-5(1), Pune

In the result, all the four appeals of the assessee are allowed for statistical purposes

ITA 2624/PUN/2024[2018-19]Status: DisposedITAT Pune13 Feb 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai
Section 250Section 250(6)Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2622 to 2625/PUN/2024 Assessment Years : 2015-16, 2017-18 and 2018-19 Ravinanda Landmarks, Vs. ITO, Ward-5(1), D-38, Vastushree Complex, Pune Hyde Park, Market Yard, Pune 411 037 Maharashtra PAN : AAOFR1700Q Appellant Respondent Assessee by : Shri Suhas Bora Revenue by : Shri Arvind Desai Date of hearing : 12.02.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned four appeals pertaining…

Ravinanda Landmarks, Pune vs. The Income Tax Officer, Ward-5(1), Pune

In the result, all the four appeals of the assessee are allowed for statistical purposes

ITA 2623/PUN/2024[2017-18]Status: DisposedITAT Pune13 Feb 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai
Section 250Section 250(6)Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2622 to 2625/PUN/2024 Assessment Years : 2015-16, 2017-18 and 2018-19 Ravinanda Landmarks, Vs. ITO, Ward-5(1), D-38, Vastushree Complex, Pune Hyde Park, Market Yard, Pune 411 037 Maharashtra PAN : AAOFR1700Q Appellant Respondent Assessee by : Shri Suhas Bora Revenue by : Shri Arvind Desai Date of hearing : 12.02.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned four appeals pertaining…

Ravinanda Landmarks, Pune vs. The Income Tax Officer Ward-5(1), Pune

In the result, all the four appeals of the assessee are allowed for statistical purposes

ITA 2622/PUN/2024[2015-16]Status: DisposedITAT Pune13 Feb 2025AY 2015-16

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai
Section 250Section 250(6)Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2622 to 2625/PUN/2024 Assessment Years : 2015-16, 2017-18 and 2018-19 Ravinanda Landmarks, Vs. ITO, Ward-5(1), D-38, Vastushree Complex, Pune Hyde Park, Market Yard, Pune 411 037 Maharashtra PAN : AAOFR1700Q Appellant Respondent Assessee by : Shri Suhas Bora Revenue by : Shri Arvind Desai Date of hearing : 12.02.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned four appeals pertaining…

Poona Shims Kamagarsahakari Patsanstha, Pune vs. ITO Ward 9(3), Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2332/PUN/2024[2017-18]Status: DisposedITAT Pune13 Feb 2025AY 2017-18

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2332/Pun/2024 धििाारण वषा / Assessment Year: 2017-2018 Poona Shimsari Vs Ito, Ward 9(3), Kamgarsahkari Patsanstha, Pune Mumbai Pune Highway, Vadgaon Maval Pune- 412106 Maharashtra Pan-Aadap9903D Appellant Respondent

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Arvind Desai, Addl
Section 144Section 250Section 250(6)Section 270ASection 270A(9)

…es raised in appeal on merits as contemplated u/s 250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon'ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay (2017) 297 CTR 614 (Bombay) wherein it was held that Id.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an ex-parte order. Considering the totality of the facts of the case and there being no objection from the side of Ld. Departmental Representative, we in the interest of justice deem it proper to give an opportunity to the assessee. In view ther…

Cherrie Gems Private Limited, Roorkee vs. Commissioner of Income Tax(Appeals), NFAC, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 98/DDN/2023[2017-18]Status: DisposedITAT Dehradun12 Feb 2025AY 2017-18

Bench: BEFORESHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142(1)Section 144Section 250(6)Section 69A

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A Page 5 Cherrie Gems Pvt. Ltd. bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority.…

Madan Mohan Gahtori, Udham Singh Nagar vs. ACIT, U.S.Nagar

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 56/DDN/2023[2014-15]Status: DisposedITAT Dehradun12 Feb 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 131Section 144ASection 153ASection 244ASection 251(1)(a)Section 69ASection 69C

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non-appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not have…

Javid Ibrahim Shaikh, Malegaon vs. ITO Ward-2(1), Nashik

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2670/PUN/2024[2015-16]Status: DisposedITAT Pune12 Feb 2025AY 2015-16

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2670/Pun/2024 धििाारण वषा / Assessment Year : 2015-2016 Javid Ibrahim Shaikh V/S Ito, Ward 2(1), S. No. 203, P. No. 79, Near Hajra Nashik Masjid, Aqsa Colony, Malegaon- 423203 Maharashtra Pan-Chtps3722B Appellant Respondent

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Abhishek Meshram
Section 143(3)Section 250Section 250(6)

…y adjudicating the issues raised in appeal on merits as contemplated u/s.250(6) of the Act. In this regard, reference is being made to a decision of the Hon'ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay/(2017) 297 CTR 614 (Bombay) wherein it was held that Id.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an ex-parte order. Considering the totality of the facts of the case and the submissions made by the Id. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem i…

Shrirang Govind Phadtare, Pune vs. ITO Ward 10(1), Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 17/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2025AY 2016-17

Bench: Dr. Manish Borad & Ms Astha Chandraआयकर अपील सं. / Ita No.17/Pun/2025 धििाारण वषा / Assessment Year: 2016-2017 Shrirang Govind Phadtare, Vs Ito, Ward 10(1), 01 Alephata, Junnar, Pune- Pune 412411 Maharashtra Pan-Aarpp6204E Appellant Respondent

For Appellant: NoneFor Respondent: Shri Abhishek Meshram
Section 147Section 250Section 68

…es raised in appeal on merits as contemplated u/s 250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon'ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay/(2017) 297 CTR 614 (Bombay) wherein it was held that Id.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an ex-parte order. Considering the totality of the facts of the case and the submissions made by the Id. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem i…

Gaffar Ebrahim Shaikh, Bhokar vs. Income Tax Officer, Nanded

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2734/PUN/2024[2016.17]Status: DisposedITAT Pune10 Feb 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Prateek JhaFor Respondent: Shri Ramnath P. Murkunde
Section 132Section 147Section 148Section 250Section 250(6)Section 69A

…s raised in appeal on merits as contemplated u/s.250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an exparte order. Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee, we in the interest of justice deem it proper to give an opportunity to the assessee. In view thereof, without dwell…

Gaffar Ebrahim Shaikh, Bhokar vs. Income Tax Officer Ward 1, Nanded

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2733/PUN/2024[2013-14]Status: DisposedITAT Pune10 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Prateek JhaFor Respondent: Shri Ramnath P. Murkunde
Section 132Section 147Section 148Section 250Section 250(6)Section 69A

…s raised in appeal on merits as contemplated u/s.250(6) of the Act giving reasons thereof. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that ld.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an exparte order. Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee, we in the interest of justice deem it proper to give an opportunity to the assessee. In view thereof, without dwell…

Ram Chander Chillar, Delhi vs. ITO, Ward-11(3), Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2212/PUN/2024[2012-13]Status: DisposedITAT Pune10 Feb 2025AY 2012-13

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2212/Pun/2024 धििाारण वषा / Assessment Year: 2012-2013 Shri Ram Chander Chillar, Vs Ito, Ward- 35/446, Arjan Vihar, Delhi 11(3), Pune Cantt., Delhi-110010 Pan-Acxpc6265G Appellant Respondent

For Appellant: Shri Gurjeet SinghFor Respondent: Shri Arvind Desai
Section 143(3)Section 249(2)Section 250Section 250(6)Section 69

…आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2212/PUN/2024 धििाारण वषा / Assessment Year: 2012-2013 Shri Ram Chander Chillar, Vs ITO, Ward- 35/446, Arjan Vihar, Delhi 11(3), Pune Cantt., Delhi-110010 PAN-ACXPC6265G Appellant Respondent Assessee by : Shri Gurjeet Singh Revenue by : Shri Arvind Desai, Additional CIT DR Date of hearing : 10.02.2025 Date of : 20.02.2025 pronouncement आदेश/ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER : This appeal by the assess…