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)

Ganesh Vishnu Harde, Ahmednagar vs. ITO, Ward-2, Ahmednagar

In the result, appeal of the assessee in ITA

ITA 1367/PUN/2024[2014-15]Status: DisposedITAT Pune23 Oct 2024AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1367, 1368 & 1369/Pun/2024 िनधा"रण वष" / Assessment Years: 2014-15, 2015-16 & 2016-17 Ganesh Vishnu Harde, V The Income Tax Officer, 1, At Post Sonai, Newasa Dist, S Ward-2, Ahmednagar. Ahmednagar – 414105. Pan: Ahgph2574P Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 23/10/2024 Date Of Pronouncement 23/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Three Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15, A.Y.2015-16 & A.Y.2016-17; All Dated 23.04.2024. Since The Issue Involved Is Common, All These Three Appeals Were Heard Together & Decided By The Common Order.

Section 143(3)Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

…(A) without discussing the Grounds of Appeal raised by the Assessee, dismissed the appeal of the assessee and upheld the addition made. 5. 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 : 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 found in Section 250(4) of t…

Tny Holidays Private Limited, Gurgaon vs. ACIT Circle 4(1), Gurgaon

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

ITA 2884/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Oct 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 139(1)Section 142(1)Section 144Section 234Section 234A

…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…

Nav Maharashtra Chakan Oil Mills Ltd., Pune vs. ITO Ward 2(4) Pune, Pune

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

ITA 1872/PUN/2024[2014-15]Status: DisposedITAT Pune22 Oct 2024AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1871 & 1872/Pun/2024 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Nav Maharashtra Chakan Oil V The Income Tax Officer, Mills Limited, S Ward-2(4), Pune. 43, Nav Maharashtra House, Near Shaniwar Wada, Shaniwar Peth, Pune – 411030. Pan: Aaacn9941J Appellant / Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Advocate Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 16/10/2024 Date Of Pronouncement 22/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee Against The Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeal), Pune Dated 27.07.2022 & 20.11.2023 For A.Y.2013-14 & 2014-15 Respectively. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order.

Section 250(6)Section 92B

…r Pricing Adjustments are only with reference to Specified Domestic Transactions. This issue has not been discussed by the ld.CIT(A). 4.1 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 : 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 found in Section 250(4) of t…

Nav Maharashtra Chakan Oil Mills Ltd, Pune vs. Income Tax Officer, Ward-2(4), Pune

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

ITA 1871/PUN/2024[2013-14]Status: DisposedITAT Pune22 Oct 2024AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1871 & 1872/Pun/2024 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Nav Maharashtra Chakan Oil V The Income Tax Officer, Mills Limited, S Ward-2(4), Pune. 43, Nav Maharashtra House, Near Shaniwar Wada, Shaniwar Peth, Pune – 411030. Pan: Aaacn9941J Appellant / Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Advocate Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 16/10/2024 Date Of Pronouncement 22/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee Against The Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeal), Pune Dated 27.07.2022 & 20.11.2023 For A.Y.2013-14 & 2014-15 Respectively. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order.

Section 250(6)Section 92B

…r Pricing Adjustments are only with reference to Specified Domestic Transactions. This issue has not been discussed by the ld.CIT(A). 4.1 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 : 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 found in Section 250(4) of t…

Bapulal Shiwabhai, Yatvatmal vs. ITO Ward-1, Yavatmal

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 147/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 133(6)Section 144Section 234ASection 69A

…the assessee miserably failed to make its appearing through authorised representative before the learned CIT(A) and hence the learned CIT(A) relying upon the decision of the Co–ordinate Bench of the Tribunal rendered in CIT v/s Premkumar Arjundas (HUF) [2017] 297 CTR 614 (Bom.), dismissed the appeal filed by the assessee. 6. Though the learned CIT(A) granted ample opportunities to the assessee, ultimately, the order passed by the learned CIT(A) is an ex-parte order. Therefore, I am of the opinion that by following the principles of natural justice, one more opportunity should be given to the assesse by 4 Abdul K…

Pravin Sureshkumar Jethliya, Jalna vs. Income Tax Officer, It Ward 2, Jalna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1827/PUN/2024[2016-17]Status: DisposedITAT Pune17 Oct 2024AY 2016-17

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1827/Pun/2024 "नधा"रण वष" / Assessment Year : 2016-17

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 142(1)Section 143(1)Section 143(2)Section 143(3)

…the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. 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. 3 Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that NFAC is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of Assessing Officer for de novo assessment after allowing reasonable opportunity to the assessee, in accordance with law. I order accordingly. 7. In the result, the appeal filed by the assessee is par…

Anjali Sudhir Moghe, Pune vs. ITO, Ward 7(3), Pune

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1808/PUN/2024[2018-19]Status: DisposedITAT Pune17 Oct 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1808/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Pramod ShingteFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 143(2)Section 143(3)Section 54

…es the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. 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 NFAC is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of NFAC for de novo disposal of the issue in appeal on merits afresh by passing a speaking order after allowing reasonable opportunity to the assessee, in accordance with law. I order accordingly. 6. I…

Rahul Sudam Bankar, Junnar, Pune vs. Income Tax Officer, Ward-10(1), Pune

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1769/PUN/2024[2017-18]Status: DisposedITAT Pune14 Oct 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1769/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 142(1)Section 143(3)Section 147Section 148Section 69A

…the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. In this regard, reference is being made to a decision of the Hon’ble 3 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits by passing a speaking order after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 7…

Shri Ramdas Vishnu Markute, Pune vs. ITO Ward 2(2), Pune

In the result, the appeal filed by the appellant is partly allowed for statistical purposes

ITA 1761/PUN/2024[2016-17]Status: DisposedITAT Pune10 Oct 2024AY 2016-17

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1760 & 1761/Pun/2024 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17

For Appellant: Shri Tushar VarmaFor Respondent: Shri B.S.Rajpurohit
Section 12A(1)(ac)Section 142(1)Section 143(1)Section 147Section 148Section 282(1)Section 69A

…es the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 8. In the result, the…

Shri Ramdas Vishnu Markute, Pune vs. ITO Ward 2(2), Pune

In the result, the appeal filed by the appellant is partly allowed for statistical purposes

ITA 1760/PUN/2024[2015-16]Status: DisposedITAT Pune10 Oct 2024AY 2015-16

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1760 & 1761/Pun/2024 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17

For Appellant: Shri Tushar VarmaFor Respondent: Shri B.S.Rajpurohit
Section 12A(1)(ac)Section 142(1)Section 143(1)Section 147Section 148Section 282(1)Section 69A

…es the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 8. In the result, the…

Venkteshwara Square Associates, Pune vs. ITO, Ward 12(1), Pune

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1675/PUN/2024[2014-15]Status: DisposedITAT Pune09 Oct 2024AY 2014-15

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1675/Pun/2024 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: NoneFor Respondent: Shri Harshad S. Aaradhi
Section 133ASection 139(1)Section 143(3)Section 148Section 69C

…issed the appeal for non- prosecution, which is contrary to the settled position of law. In this 3 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issues in appeal on merit afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 7. In the result, the…

Mohammad Saeed Shaikh Gani Khatik, Nandurbar vs. Income Tax Officer, Ward-1, Nandurbar

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1671/PUN/2024[2013-14]Status: DisposedITAT Pune09 Oct 2024AY 2013-14

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1671/Pun/2024 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Smt. Deepa KhareFor Respondent: Shri B.S.Rajpurohit
Section 139(1)Section 142(1)Section 144Section 148Section 69A

…es the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 3 6. In the result, th…

Ashok Ramchandra Panse, Pune vs. Income Tax Officer Ward 12(1), Pune

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1706/PUN/2024[2012-13]Status: DisposedITAT Pune26 Sept 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1706/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Saurabh PatilFor Respondent: Shri B.S. Rajpurohit
Section 139(1)Section 142(1)Section 144Section 148Section 250Section 69A

…smissed the appeal for non- prosecution, which is contrary to the settled position of law. 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, we deem it proper to remit the matter to the file of 3 CIT(A)/NFAC for de novo disposal of the issues in appeal on merit afresh after allowing reasonable opportunity to the appellant, in accordance with law. We order accordingly. 6. In the result,…

Vimladevi Agrotech Limited, Kota vs. ACIT, WD -1(2), Kota

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

ITA 1065/JPR/2024[2014-15]Status: DisposedITAT Jaipur26 Sept 2024AY 2014-15

Bench: The Date Of Hearing.

For Appellant: Shri Devang Gargieya, AdvocateFor Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 250Section 271BSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1065/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Vimla Devi Agrotech Ltd., Assistant Commissioner of 45, Basant Vihar Special, Vs. Income-tax, Ward 1(2), Kota-324 009. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No. AACCV 5971 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Devang Gargieya, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Chaudhary,…

Ramesh Gupta, Chennai vs. Income Tax Officer Ward 30(4), Delhi

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

ITA 930/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Sept 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 127Section 127(2)Section 142Section 142(1)Section 144Section 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 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…

Taiki Hayashi, Delhi vs. ACIT, Circle-71(1), Delhi

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

ITA 3138/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Sept 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 250(6)Section 251(1)(a)Section 251(2)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 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…

Latabai Vijay Jadhav, Shahada vs. Income Tax Officer NFAC Delhi, Delhi

In the result, the appeal filed by the assessee stands partly allowed

ITA 1522/PUN/2024[2018-19]Status: DisposedITAT Pune19 Sept 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1522/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(2)Section 143(3)Section 68

…issed the appeal for non- prosecution, which is contrary to the settled position of law. In this 3 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 7. In the result, the…

Maharashtra Swayamrojgar Prashikshan Mandal, Nashik, Maharashtra vs. ITO (Exemption), Ward-1, Nashik

In the result, the appeal filed by the appellant trust stands partly allowed for statistical purposes

ITA 1512/PUN/2024[2015-16]Status: DisposedITAT Pune19 Sept 2024AY 2015-16

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1512/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

…smissed the appeal for non- prosecution, which is contrary to the settled position of law. 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 7. In the result, the…

Anoop Gopikishna Jaju, Jalna vs. Income Tax Officer Ward-1, Jalna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1557/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1557/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit
Section 143(2)Section 143(3)Section 250Section 57

…have dealt with the merits of the issues in appeal, even in the case of an ex-parte order. 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 CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of Addl/JCIT(A)/NFAC for de novo disposal of the issues in appeal on 3 merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 7. In the res…

Rahul Nandkumar Shelar, Pune vs. The Income Tax Officer Ward-14(5), Pune

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1537/PUN/2024[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1537/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit
Section 142(1)Section 144Section 148

…dealt with the merits of the issues in appeal, even in the case of an ex- parte order. 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. 3 Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that CIT(A) is obliged to dispose of the appeal on merits. Therefore, I deem it proper to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issue in appeal on merits afresh after allowing reasonable opportunity to the appellant, in accordance with law. I order accordingly. 7. In the result, the…