How many judgments cite CIT v. Premkumar Arjundas Luthra (HUF)?

659 judgments on BharatTax cite CIT v. Premkumar Arjundas Luthra (HUF) (297 CTR 614), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Premkumar Arjundas Luthra (HUF) come up under?

It is most often cited in judgments turning on Section 250, Section 250(6), Section 251(1)(a), Section 251(2), Section 147, Section 246A.

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 367,154 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 250 Section 250(6)Section 251(1)(a)Section 251(2)Section 147 Section 246A Section 251(1)(b)Section 144

Issues it is cited on

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

Judgments citing CIT v. Premkumar Arjundas Luthra (HUF)

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2104/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Sept 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2102, 2103, 2104, 2105 & 2112/Mum/2023 Assessment Years: 2007-08, 2008-09, 2011-12, 2012-13 & 2006-07 M/s.U.S.Roofs Ltd., v. The Addl./Jt./Dy./Asst. CIT/ITO, 115/116, J.K.Chambers, National e-Assessment Centre, Sec-17, Vashi, Navi Delhi. Mumbai. [PAN: AAACU 3633 L] (Appellant) (Respondent) Appellant by : Shri Fenil Bhat, AR Respondent by : Shri Ankush Kapoor, CIT-DR Date of Hearing : 20.09.2023 Date of Pronouncement : 27.09.2023 O R D E R PER BENCH: At the very o…

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2103/MUM/2023[2008-09]Status: DisposedITAT Mumbai27 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2102/MUM/2023[2007-08]Status: DisposedITAT Mumbai27 Sept 2023AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

Eternis Fine Chemicals Limited, Mumbai vs. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Mumbai

ITA 2079/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Sept 2023AY 2013-2014

Bench: Shri Kuldip Singh & Ms. Padmavathy. Sassessment Year: 2013-14 V. M/S.Eternis Fine Chemicals Ltd., The Cit(Appeals), B 1004, Peninsula Tower, Nfac, Peninsula Corporate Park, Mumbai. G.K.Marg, Lower Parel West, Mumbai-400 013. [Pan: Aaach 3757 J] (Appellant) (Respondent)

For Appellant: Shri Hitesh Jain, Ld.ARFor Respondent: Shri P.D.Chougule, Sr.DR

Section 143(3)Section 14ASection 154Section 195Section 32Section 35Section 40

…upon in the appeal, the ld.CIT(A) was required to dispose of the appeal on merits and not to dismiss for want of prosecution as has been held by the Hon’ble Bombay High Court in the case of CIT (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) reported in 297 CTR 614 (Bombay) by returning the following findings: From reading of sections 250 and 251, it is very clear that once an appeal is preferred before the Commissioner (Appeals), 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 th…

M/S Adim Jati Seva Sahkari Samiti, Maryadit, Korba vs. Income Tax Officer-2, Korba

In the result, the assessee's appeal is dismissed in terms of our observations above

ITA 50/RPR/2023[2017-18]Status: DisposedITAT Raipur18 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 50/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Adim Jati Seva Sahkari Samiti Maryadit Korba, Korba P.O, Chhattisgarh-495 677 Pan : Aadaa9825F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 129Section 133(6)Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 144(1)(b)Section 250Section 69A

…ted the merits involved in the case and had summarily dismissed the assessee's appeal. In support of his contention above, the Ld. AR has relied on the judgment of the Hon’ble High Court of Bombay in the case of CIT Vs. Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom.). Based on his contention above, it was submitted by the Ld. AR that the matter, in all fairness, may be restored to the CIT(Appeals) file for fresh adjudication. 8. Per contra, the Ld. Departmental Representatives (for short, ‘DR’) relied on the orders of the lower authorities. It was submitted that by the Ld. DR that as the assessee was…

C R Jaiswal and K B Jaiswal, Village Kingaon vs. Income Tax Officer, Ward -2(5), Jalgaon

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

ITA 732/PUN/2023[2016-17]Status: DisposedITAT Pune14 Sept 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.732/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 C R Jaiswal & K B Jaiswal, The Income Tax Officer, Retail Country Liquor Shop, V Jalgaon. Village Kingaon, Taluka S Yawal – 425503 Maharashtra. Pan: Aaefc 8278 J Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 14/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 21.04.2023 Emanating From Assessment Order Under Section 143(3) Dated 29.11.2018 For A.Y.2016-17. The Grounds Of Appeal Raised By The Assessee As Under : C.R.Jaiswal & K.B.Jaiswal [A]

Section 143(3)Section 184Section 250Section 40Section 40A(3)

…r the provisions of the Act, the ld.CIT(A) is not empowered to dismiss the appeal for non-prosecution. The ld.CIT(A) has to decide each ground on merits. The Hon'ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) / [2017] 297 CTR 614 (Bombay) held 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…

Jindal Rail Infrastructure Limited, Delhi vs. DCIT, Circle-13(2), Delhi

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

ITA 1448/DEL/2023[2017-18]Status: DisposedITAT Delhi14 Sept 2023AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: NoneFor Respondent: Mr. Waseem Arshad, CIT (DR)

Section 143(3)Section 244ASection 250(6)

…n 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 glace of the order of the CIT(A) shows that CIT(A) has not addressed itself on the various points placed for its determination at all and dismissed the appeal of assessee for default in nonappearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not hav…

Pinky Sachdev, Raipur vs. Income Tax Officer (TDS), Raipur

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

ITA 52/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.52/Rpr/2023 िनधा"रण वष" /Assessment Year: 2015-16 V. Pinky Sachdev, Ito (Tds), ‘Nitya’, Plot No.25, Raipur (C.G.)-492 001 Krishna Sakha Society, Rohini Puram, Raipur-492 001 [Pan: Atsps 8079 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Nikhilesh Begani, C.A. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 07.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

For Respondent: Shri Satya Prakash Sharma

Section 194Section 194ISection 201Section 201(1)Section 206ASection 250

…) has grievously erred in dismissing the appeal ex parte merely for non-prosecution without rendering any decision on merits which is contrary to the ratio laid down by the Hon'ble Bombay High Court in the case of CIT v Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). It is prayed that the Appellate Order passed under section 250 of the Act may please be cancelled/set-aside on this ground alone. That the Order passed by the Learned Income Tax Officer (TDS) (the Ld AO") is highly illegal, unjustified, and barred by limitation hence, liable to be cancelled. GROUND NO.II 2. On the facts and in the circums…

Jyoti Sharma, Bhilai, Durg vs. Income Tax Officer, Ward1(2), Bhilai, Durg

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of my observations mentioned above

ITA 254/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Sept 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 254/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Jyoti Sharma Qr No.3D, St 30, Sector-1, Bhilai, Durg-490 001 Pan : Avtps5669P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 56Section 68

…er mandate of law, the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The view above is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 6 Jyoti Sharma Vs. ITO, Ward-1(2), Bhilai (Bom). In the case mentioned above the Hon’ble High Court had observed as under: "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 AO to make furt…

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 221/RPR/2023[2012-13]Status: DisposedITAT Raipur05 Sept 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 220 & 221/Rpr/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 Pan: Ajeps8535K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 151

…As per mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble High Court had observed as under: "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 AO to make further inquiry and report the result of the sam…

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 220/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Sept 2023AY 2011-12

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 151

Chandrahasni Ispat Pvt Ltd, Raigarh vs. Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations mentioned above

ITA 177/RPR/2022[2017-18]Status: DisposedITAT Raipur04 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.177/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Chandrahasni Ispat Private Limited Gerwani, Saraipalli Road, Raigarh-496 001 Pan : Aaccc9257G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 251(1)(a)Section 251(2)Section 68

…m. As per mandate of law, the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The view above is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) (2017) 297 CTR 614 (Bom). In the case mentioned above the Hon’ble jurisdictional High Court observed as under: "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 AO to make further inquiry and report the resul…

Bajaj Steel Industies Ltd., Nagpur vs. Assessig Officer, National E-Assessment Centre, Delhi

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

ITA 20/NAG/2023[2018-19]Status: DisposedITAT Nagpur30 Aug 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.20/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 Bajaj Steel Industries The Assessing Officer, Limited, Vs National E-Assessment 539/540, Imambada Road, Centre, Delhi. Maharashtra. Pan: Aaacb 5340 H Appellant / Assessee Respondent / Revenue Assessee By Shri Rajesh V. Loya – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 30/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld.Cit(A)[Nfac], Delhi Dated 22.12.2022 For A.Y.2018-19 Emanating From Assessment Order Under Section 143(3) R.W.S. 144B Of The Act Dated 24.04.2021. The Assessee Has Raised Following Grounds Of Appeal : Bajaj Steel Industries Limited [A]

Section 143(3)Section 250Section 40

…the Act, the ld.CIT(A) is duty bound to discuss each and every ground of appeal and he has to pass the speaking order on each and every ground of appeal raised by the assessee. 5. The Hon'ble Bombay High Court in the case of CIT vs. Premkumar Arjundas Luthra 297 CTR 614 (Bom) has held as under : “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…

Vilas Somakant Chitnis, Mumbai vs. Income Tax Officer, Ward 27(3)(5), Mumbai

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1626/MUM/2023[2013-2014]Status: DisposedITAT Mumbai25 Jul 2023AY 2013-2014

Bench: Shri Vikas Awasthyआअसं. 1626/मुं/2023 ("न.व 2013-14) Vilas Somakant Chitnis, A-571,Ttc Industrial Area, Midc Mahape, Navi Mumbai – 400 701 Pan: Aaepc-3509-Q ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer ,Ward -27(3)(5), Mumbai. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms. Neelam Jadhav ""तवाद" "वारा/Respondent By : Shri Sunny Kachhwaha सुनवाई क" "त"थ/ Date Of Hearing : 25/07/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 25/07/2023 आदेश/ Order

For Appellant: Ms. Neelam JadhavFor Respondent: Shri Sunny Kachhwaha

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1626/मुं/2023 ("न.व 2013-14) Vilas Somakant Chitnis, A-571,TTC Industrial Area, MIDC Mahape, Navi Mumbai – 400 701 PAN: AAEPC-3509-Q ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer ,Ward -27(3)(5), Mumbai. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Ms. Neelam Jadhav ""तवाद" "वारा/Respondent by : Shri Sunny Kachhwaha सुनवाई क" "त"थ/ Date of hearing : 25/07/2023 घोषणा क" "त"थ/ Date of pronouncement : 25…

Grand Motors, Bilaspur vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 167/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 167/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Grand Motors Nh-200, Raipur Road, Bilaspur (C.G.) Pan: Aakfg6077H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR

Section 143(1)Section 40

…As per mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble jurisdictional High Court had observed as under: "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 AO to make further inquiry and report the re…

Dayaram Agrawal, Raipur vs. Income Tax Officer-3(1), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 117/RPR/2023[2009-10]Status: DisposedITAT Raipur11 Jul 2023AY 2009-10

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 117/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 Dayaram Agrawal H-1, Rajiv Nagar, Near Shiv Mandir, Raipur (C.G.) Pan : Acgpa8622C .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR

Section 147Section 148Section 250Section 251(1)(a)Section 251(2)Section 69

…is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the 5 Dayaram Agrawal Vs. ITO-3(1), Raipur judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble jurisdictional High Court had observed as under: "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 AO to make further inquiry and report the re…

Naveen Tomar, Gurgaon vs. ITO, Ward-3 (1), Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 2160/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Jul 2023AY 2017-18

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Mahavir Singh, AdvFor Respondent: Shri M. K. Pandey, Sr. DR

Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2160/DEL/2022 [A.Y. 2017-18] Shri Naveen Tomar Vs. The Income-tax Officer 1077, Sector – 47, Gurgaon, Ward – 3(1) Haryana - 122 018 Gurgaon PAN: ASZPT 0872 C (Applicant) (Respondent) Assessee By : Shri Mahavir Singh, Adv. Department By : Shri M. K. Pandey, Sr. DR Date of Hearing : 06.07.2023 Date of Pronouncement : 10.07.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order dated 05.08.…

Durga Shankar Chodhery, Saraipali, Mahasamund vs. Income Tax Officer, Ward-Mahasamund, Mahasamund

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

ITA 195/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Choudhary N.C.Roy, Sr. DR

Section 147Section 148Section 250Section 68

…f law. Further, the Ld.CIT(A) has grievously erred in summarily dismissing the appeal by not rendering any decision on merits which is contrary to the law laid down by the Hon'ble Bombay High Court in the case of CIT v. Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom.). It is prayed that the Appellate Order passed under section 250 of the Income Tax Act, 1961 ("the Act") may please be cancelled/set-aside on this ground alone. GROUND NO. II That the Re-assessment Order passed by the Learned Assessing Officer ("the Ld.AO") under section 147 r.w.s.144 of the Act is highly provisions of the law since, the re…

Sumeet Saluja, New Delhi vs. ITO, Ward-33(2), New Delhi

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

ITA 6235/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Jun 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anjit Yadav, ARFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 143(3)Section 2(22)(e)Section 250(6)

…n 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 the 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 I.T.A No.6235/Del/2019 3 adjudicating authority as well as appellate authority. T…

Kanti Lal Duggad, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 141/RPR/2023[2017-18]Status: DisposedITAT Raipur31 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.141/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Kanti Lal Duggad 35/1008, Rms Colony, Tagore Nagar, Raipur (C.G.)-492 001 Pan : Agapd7948J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 69A

…with any power to 8 Kanti Lal Duggad Vs. ITO, Ward-4(1), Raipur summarily dismiss an appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble High Court had observed as under: "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 AO to make further inquiry and report the result of the sam…