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 366,470 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)

Ravindranth J. Mishra, Vapi vs. Income Tax Officer, Ward -7, Vapi

In the result, the appeal of the assessee is partly allowed

ITA 271/SRT/2022[2010-11]Status: DisposedITAT Surat29 Dec 2022AY 2010-11
Section 144Section 148Section 234ASection 234BSection 254(1)Section 44A

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.271/SRT/2022 (AY 2010-11) (Hearing in Physical Court) Ravindranath J. Mishra Income Tax Officer, Flat No.204, C-2 Sai Shraddha Ward-7 Vapi, Room No. Vs Residency, Nr. Amigo 810, 8th Floor, Fortune Industries, Morai Village, Tal- Square-II, Daman Road, Vapi, Dist. Valsad-396191 Chala, Vapi-396191 PAN : AIFPM 8338 N अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Ms. Krinjal Bhuta, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनव…

M/S Ranwa Land Developers Pvt. Ltd., 4, D-Villa, Station Road, Jaipur vs. ITO, Ward-3(2), Jaipur

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

ITA 329/JPR/2022[2014-15]Status: DisposedITAT Jaipur21 Dec 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 142(1)Section 143(1)Section 143(2)

…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, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 329/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2014-15 M/s. Ranwa Land Developers (P) Ltd. cuke The ITO Vs. 4-D, Villa, Station Road Ward 3(2) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 8315 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date…

Gramin Sewa Sahakari Samiti Maryadit, Ankori vs. Income Tax Officer, Mahasamund

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

ITA 26/RPR/2022[2015-16]Status: DisposedITAT Raipur10 Nov 2022AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri G.S. Agarwal, CAFor Respondent: Shri G.N. Singh, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)

…ower 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. 7 Adim Jati Sewa Sahakari Samiti Maryadit a group of 5 cases 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…

Gramin Sewa Sahakari Samiti Maryadit, Deosundra vs. Income Tax Officer, Bhatapara

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

ITA 23/RPR/2022[2016-17]Status: DisposedITAT Raipur10 Nov 2022AY 2016-17

Bench: Shri Ravish Sood

For Appellant: Shri G.S. Agarwal, CAFor Respondent: Shri G.N. Singh, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)

…ower 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. 7 Adim Jati Sewa Sahakari Samiti Maryadit a group of 5 cases 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…

Gramin Sewa Sahakari Samiti Maryadit, Belar vs. Income Tax Officer-1(1), Raipur

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

ITA 21/RPR/2022[2012-13]Status: DisposedITAT Raipur10 Nov 2022AY 2012-13

Bench: Shri Ravish Sood

For Appellant: Shri G.S. Agarwal, CAFor Respondent: Shri G.N. Singh, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)

…ower 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. 7 Adim Jati Sewa Sahakari Samiti Maryadit a group of 5 cases 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…

Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra vs. Income Tax Officer, Ward-1(3), Raipur

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

ITA 20/RPR/2022[2015-16]Status: DisposedITAT Raipur10 Nov 2022AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri G.S. Agarwal, CAFor Respondent: Shri G.N. Singh, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)

…ower 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. 7 Adim Jati Sewa Sahakari Samiti Maryadit a group of 5 cases 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…

Manoj Panigrahi, Jagdalpur, Bastar vs. Income Tax Officer, Ward- Jagdalpur, Bastar

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

ITA 137/RPR/2022[2017-18]Status: DisposedITAT Raipur10 Nov 2022AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.137/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Manoj Panigrahi, House No. 380, Power House Road, Shiv Mandir, Ward-3, Jagdalpur, Dist. Bastar (C.G.)-494 001 Pan : Ajlpp8663L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Choudhury N. C Roy, Sr. DR
Section 115BSection 143(3)Section 69A

…s 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 6 Manoj Panigrahi Vs. ITO, Ward, Jagdalpur thinks fit or direct the…

Gramin Sewa Sahakari Samiti Maryadit, Tilda, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

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

ITA 115/RPR/2022[2015-16]Status: DisposedITAT Raipur10 Nov 2022AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri G.S. Agarwal, CAFor Respondent: Shri G.N. Singh, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)

…ower 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. 7 Adim Jati Sewa Sahakari Samiti Maryadit a group of 5 cases 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…

Saw Chhaganlal Arjanbhai Thacker Medical & Education Trust, Bhachau-Kutch vs. The DCIT/ACIT (CPC), Bangaluru

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

ITA 167/RJT/2021[2014-15]Status: DisposedITAT Rajkot20 Oct 2022AY 2014-15
For Appellant: Ms. Devina Patel, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 143Section 143(1)Section 250Section 250(4)

…ve to be discussed even in an ex parte order. In view of section 250(4) and 250(6) of the Act, Ld. CIT(A) has no power to dismiss an appeal on account of non-prosecution, without discussing the merits of the case. In the case of CIT v. PremkumarArjunda (2107) 297 CTR 614 (Bombay), the Bombay High Court made the following observations: 8………Therefore just as it is not open to the Assessing Officer to not complete the assessment by allowing the assessee to withdraw its return of income, it is not open to the assessee in appeal to withdraw and/or the CIT(A) to dismiss the appeal on account of non- prosecution of the…

Reetesh Kumar, Baran vs. ITO Wad Baran, Baran

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

ITA 231/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Shri Sharvan Kumar GuptaFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 144Section 147Section 148Section 234ASection 56

…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’bleSHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 231/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Reetesh Kumar cuke The ITO Vs. 97, Kumar Mohalla Ward -Baran Chhabra, Baran Baran LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BYNPK 1511 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sharvan Kumar Gupta jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 2…

Pradip Nandkishore Daga, Rajnandgaon vs. Income Tax Officer, Ward-2, Rajnandgaon

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

ITA 155/RPR/2022[2017-18]Status: DisposedITAT Raipur13 Sept 2022AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 155/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Pradip Nandkishor Daga Prop. M/S. Pradip Plasto, Mahesh Nagar, Kourin Bhata Road, Ranjandgaon (C.G.) Pan : Aqapd0420B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Rajnandgaon (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Gitesh Kumar, Sr. DR
Section 142(1)Section 144Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 69A

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 155/RPR/2022 "नधा"रण वष" / Assessment Year : 2017-18 Pradip Nandkishor Daga Prop. M/s. Pradip Plasto, Mahesh Nagar, Kourin Bhata Road, Ranjandgaon (C.G.) PAN : AQAPD0420B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Rajnandgaon (C.G.). ……""यथ" / Respondent Assessee by : Shri Nilesh Jain, CA Revenue by : Shri Gitesh Kumar, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.09.2022…

Vardhaman Nagari Sahakari Path Sanstha Ltd, Aurangabad vs. Income-Tax Officer, Ward 1(5), Aurangabad

ITA 475/PUN/2020[2011-12]Status: DisposedITAT Pune09 Sept 2022AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

For Appellant: Shri Hari KrishanFor Respondent: Shri M. G. Jasnani
Section 133(6)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250

…violation of principle of natural justice, socketing itself into decision of Hon’ble Apex Court in “CIT Vs Raj Bahadur Hardutroy Motilal Chamaria” reported in 66 ITR 443 and of Hon’ble High Court Bombay in “CIT Vs Premkumar Arjundas Luthra (HUF)” reported at 297 CTR 614 and the decision of co- ordinate bench in “HV Metal ARC(P) Ltd. Vs ACIT” reported in 173 ITD 606. 6. Per contra, the learned departmental representative [for short “DR”] taken us through each of the decision relied by the appellant, and has submitted that, in so far as the decision in “CIT Vs Premkumar Arjundas Luthra” (Supra) is concerned it was…

Rajesh Agrawal, Raipur vs. Assistant Commissioner of Income-Tax, Circle-2, Raipur

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 45/RPR/2020[2015-16]Status: DisposedITAT Raipur08 Sept 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 Rajesh Agrawal C/O. Goyal Traders, Gudiyari, Raipur-492 009 Pan : Acjpa4635J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 132Section 143(2)Section 153ASection 54Section 54F

…the mandate of law the CIT(A) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by 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). 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…

Shri Girdhar Lal Sahu, Bhilai vs. Income Tax Officer, Ward 2(2), Bhilai

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 17/RPR/2020[2010-11]Status: DisposedITAT Raipur08 Sept 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.17/Rpr/2020 "नधा"रण वष" / Assessment Year : 2010-11 Shri Girdhar Lal Sahu Chandi Mandir Road, Mathpara, Durg (C.G.) Pan : Djzps9023Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 147Section 251(1)(a)Section 251(2)

…the mandate of law the CIT(A) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by 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). 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…

Shri Krishna Mandir Trust, Jaipur vs. ACIT, Circle-5, Jaipur

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

ITA 255/JPR/2022[2018-19]Status: DisposedITAT Jaipur31 Aug 2022AY 2018-19
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Manisha Choudhary, JCIT
Section 11(1)(b)Section 143(1)Section 24Section 24x

…ssee by applying the decision in the case of CIT vs Multiplan India Pvt. Ltd. While reaching to the conclusion in this regard, the Bench draws strength from the decision of Hon’ble Bombay High Court in the case of CIT vs Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). ‘’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 same to him as found in a 250(4) of the Act. Further s. 250(6) of the Act ob…

Shashi Gupta, New Delhi vs. ITO Ward - 49(4), New Delhi

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

ITA 7098/DEL/2019[2012-13]Status: DisposedITAT Delhi02 Aug 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Abhishek Kumar, Sr.D.R
Section 153ASection 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…

Saidham Overseas Pvt. Ltd., Gurgaon vs. DCIT Circle-22(1), New Delhi

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

ITA 6463/DEL/2019[2015-16]Status: DisposedITAT Delhi02 Aug 2022AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Abhishek Kumar, Sr.D.R
Section 143(3)Section 14ASection 250Section 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 I.T.A. No.6463/Del/2019 3 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. Th…

Pgf Ltd., Chandigarh vs. ACIT, CC- 27, New Delhi

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

ITA 4350/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Toufel Tahir, Sr.D.R
Section 143(3)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 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…

Pgf Ltd., Chandigarh vs. ACIT, CC- 27, New Delhi

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

ITA 4349/DEL/2017[2000-01]Status: DisposedITAT Delhi26 Jul 2022AY 2000-01

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Toufel Tahir, Sr.D.R
Section 250(6)Section 254Section 57

…rder. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of I.T.A. No.4349/Del/2017 4 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…

Pgf Ltd., Chandigarh vs. ACIT, CC- 27, New Delhi

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

ITA 4348/DEL/2017[1999-2000]Status: DisposedITAT Delhi26 Jul 2022AY 1999-2000

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Toufel Tahir, Sr.D.R
Section 250(6)Section 254Section 57

…rder. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of I.T.A. No.4348/Del/2017 4 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…