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 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)

Manoj Balasaheb Ingale, Ahmednagar vs. ITO Ward-1, Ahmednagar

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

ITA 126/PUN/2025[2013-14]Status: DisposedITAT Pune25 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250(6)Section 271(1)(c)

…ppeals within the stipulated time. Ld.CIT(A) ought to have condoned the delay and adjudicated the appeals on merits as contemplated u/s.250(6) in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). 7. We therefore in the light of the above decisions and considering the facts and circumstances in the instant appeals and the fact that ld.CIT(A) has not dealt with merits of the case deem it appropriate to provide one more opportunity to substantiate its case by filing the requisite documents/evidences. In view thereof, all the issue…

Manoj Balasaheb Ingale, Ahmednagar vs. ITO Ward-1, Ahmadnagar

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

ITA 125/PUN/2025[2015-16]Status: DisposedITAT Pune25 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250(6)Section 271(1)(c)

…ppeals within the stipulated time. Ld.CIT(A) ought to have condoned the delay and adjudicated the appeals on merits as contemplated u/s.250(6) in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). 7. We therefore in the light of the above decisions and considering the facts and circumstances in the instant appeals and the fact that ld.CIT(A) has not dealt with merits of the case deem it appropriate to provide one more opportunity to substantiate its case by filing the requisite documents/evidences. In view thereof, all the issue…

Manoj Balasaheb Ingale, Ahmednagar vs. ITO Ward-1, Ahmednagar

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

ITA 124/PUN/2025[2014-15]Status: DisposedITAT Pune25 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250(6)Section 271(1)(c)

…ppeals within the stipulated time. Ld.CIT(A) ought to have condoned the delay and adjudicated the appeals on merits as contemplated u/s.250(6) in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). 7. We therefore in the light of the above decisions and considering the facts and circumstances in the instant appeals and the fact that ld.CIT(A) has not dealt with merits of the case deem it appropriate to provide one more opportunity to substantiate its case by filing the requisite documents/evidences. In view thereof, all the issue…

Sane Guruji Manav Sewa Sangh, Amravati vs. Assistant Commissioner of Income Tax (Exemptions), Nagpur

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

ITA 334/NAG/2025[2013-14]Status: DisposedITAT Nagpur24 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhrysane Guruji Manav Sewa Acit (Exemption), Sangh, C/O Shri Sant Achyut Nagpur. Maharaj Heart Hospital & Vs. Research Institute, Mardi Road, At Post Masod, Amravati. Pan: Aaets 2041 P (Appellant) (Respondent)

For Appellant: Shri Pranav Ashtikar, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 147Section 250

…stances, the Ld. Commissioner dismissed the appeal of the Assessee in limine due to non-prosecution, but not on merits. Thus, in view of the judgment passed by the Hon'ble Jurisdictional High Court in the case of CIT vs. Premkumar Arjundas Luthra (HUF) [2017] 297 CTR 614 (Bom.) wherein it has been held that Ld. Commissioner cannot dismiss the appeal in limine on non- prosecution and therefore, this Court is inclined to remand the instant case to the file of Ld. Commissioner for decision afresh on merits, suffice to say by affording a reasonable opportunity of being heard to the Assessee. Accordingly, this case is…

Ashok Gurunath Patil, Latur vs. ITO Ward1(1), Latur

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

ITA 594/PUN/2025[2011-12]Status: DisposedITAT Pune24 Sept 2025AY 2011-12

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.594/Pun/2025 धििेंारण वर्ा /Assessment Year: 2011-2012 Ashok Gurunath Patil, Ito, Ward 1(1), Latur A/P Masobavadi, Khed, Nilanga, Latur-413522 Vs. Maharashtra Pan-Bihpp0618K अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 21.08.2024 Which Is Arising Out Of Order Passed U/S 271(1)(C) Of The Act Dated 27.02.2018. 2. Registry Has Informed That There Is A Delay Of 123 Days In Filing Of The Appeal. Application For Condonation Of Delay Alongwith Affidavit Has Been Filed & Placed At Page No. 24-26 Of The Appeal Citing The Main Reason For The Delay, That The Assessee Was Not Aware Of Passing Of The Impugned Order As 2 The Tax Consultant Registered The E-Mail Id Of His Younger Son & The E-Mail Account Was Not In Use. After Hearing The Ld. Departmental Representative (Dr) & Perusing The Records We Find That The Sufficient Cause Prevented The Assessee From Filing The Appeal Within The Prescribed Time Limit & The Delay Is Not Intentional. Therefore In The Larger Interest Of Justice & Also Placing Reliance On The Judgement Of Hon’Ble Apex Court In The Case Of Collector, Land Acquisition Vs. Master Katiji & Others(1987) 167 Itr 471(Sc) (Supreme Court) & In The Case Of Inder Singh Vs State Of Madhya Pradesh Judgement Dated 21.03.2025 (2025) Insc 382) We Hereby Condone The Delay Of 123 Days & Admit The Appeal For Adjudication On Merits.

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde
Section 250Section 271(1)(c)Section 274

…ch 4 Ld. CIT(A) dismissed the assessee’s appeal in limine for non prosecution. 7. We observe that Ld. CIT(A) has not dealt with the merits of the case. Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay (2017) 297 CTR 614 (Bombay) has held that Ld. CIT(A) NFAC is obligated to dispose off the appeal on merits even in an ex- parte order. We therefore considering the facts and circumstances of the case and also in the larger interest of justice deem it appropriate to restore the issue in the instant appeal regarding the levy of penalty u/s 271(1)(c) of the Act for ne…

Nikhil Baban Nimbalkar, Pune vs. ITO, Ward 14(5), Pune

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

ITA 2526/PUN/2024[2019-20]Status: DisposedITAT Pune24 Sept 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2525&2526/Pun/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, Ito, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra Pan-Ajdpn1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 04.10.2024 Which Is Arising Out Of Order Passed U/S 147 R.W.S 144 Of The Act Dated 29.02.2024. 2. Assessee Has Raised Following Grounds Of Appeal In Ita No. 2525/Pun/2024:- 1. On The Facts & In The Circumstances Of The Case & In Law The Id. Cit(A) Erred In Not Granting Sufficient Opportunities Of Hearing & Dismissing The Appeal Ex-Parte 2. On The Facts & In The Circumstances Of The Case & In Law The Appellant Prays Before The Hon'Ble Bench To Kindly Grant An Opportunity To Represent The Matter Before The Ld Cit(A).

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde
Section 147Section 148Section 250Section 404(3)

…आयकर अपीलीय अधिकरण ।येंयपीण प णी या न् " ए " IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं / ITA No.2525&2526/PUN/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, ITO, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra PAN-AJDPN1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee by: Shri Pratik Sandbhor Department by: Shri Ramnath P Murkunde Date of hearing: 24-09-2025 Date of Pronouncement: 06-10-2025 आदीश/ORDER PER DR. MANISH BORAD…

Nikhil Baban Nimbalkar, Pune vs. ITO, Ward 14(5), Pune

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

ITA 2525/PUN/2024[2018-19]Status: DisposedITAT Pune24 Sept 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2525&2526/Pun/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, Ito, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra Pan-Ajdpn1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 04.10.2024 Which Is Arising Out Of Order Passed U/S 147 R.W.S 144 Of The Act Dated 29.02.2024. 2. Assessee Has Raised Following Grounds Of Appeal In Ita No. 2525/Pun/2024:- 1. On The Facts & In The Circumstances Of The Case & In Law The Id. Cit(A) Erred In Not Granting Sufficient Opportunities Of Hearing & Dismissing The Appeal Ex-Parte 2. On The Facts & In The Circumstances Of The Case & In Law The Appellant Prays Before The Hon'Ble Bench To Kindly Grant An Opportunity To Represent The Matter Before The Ld Cit(A).

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde
Section 147Section 148Section 250Section 404(3)

…आयकर अपीलीय अधिकरण ।येंयपीण प णी या न् " ए " IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं / ITA No.2525&2526/PUN/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, ITO, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra PAN-AJDPN1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee by: Shri Pratik Sandbhor Department by: Shri Ramnath P Murkunde Date of hearing: 24-09-2025 Date of Pronouncement: 06-10-2025 आदीश/ORDER PER DR. MANISH BORAD…

Awantika Chitnavis, Nagpur vs. ITO Ward 2 1, Nagpur

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

ITA 345/NAG/2025[2018-19]Status: DisposedITAT Nagpur23 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryawantika Chitnavis, Ito, Ward-2(1), Nagpur. 309, Sir Gangadhar Rao Vs. Chitnavis, Civil Lines, Nagpur. Pan: Abopc 2916 P (Appellant) (Respondent)

For Appellant: Shri Sachin V. Luthra, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 143(3)Section 250

…issues involved and/or appeal as exparte for non-prosecution without going into the merits of the case which is otherwise is not allowed to do so. The Hon'ble Jurisdictional High Court in the case of Pr.CIT (Central) Vs. Premkumar Arjundas Luthra (HUF) [2017] 297 CTR 614 (Bombay) laid down the dictum that CIT(A) is obligated to decide an appeal on its merits and cannot dismiss it solely for non-prosecution or non- appearance of the appellant. Thus, the case is restored to the file of Ld.Commissioner for decision afresh on merits, suffice to say by affording a reasonable opportunity of bearing heard to the Assesse…

Manish Kumar Jain, Rajnandgoan, Rajnandgaon vs. Income Tax Officer, Ward-1, Rajnandgaon

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

ITA 518/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 282

…. CIT(Appeals)/NFAC had also not conducted any enquiry regarding the genuineness before dismissing the appeals in limine on the ground of limitation. The Hon’ble High Court of Bombay in the case of in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom) has categorically held that the appellate authority more-so quasi-judicial authority needs to deal with merits of the matter and the Ld. CIT(Appeals)/NFAC is not possessed with any power to dispose off appeals in limine either on the ground of delay or for non- prosecution by the assessee. In the aforementioned case the Hon’ble High Court h…

Manish Kumar Jain, Rajnandgaon vs. Income Tax Officer, Ward-1, Rajnandgaon

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

ITA 517/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 282

…. CIT(Appeals)/NFAC had also not conducted any enquiry regarding the genuineness before dismissing the appeals in limine on the ground of limitation. The Hon’ble High Court of Bombay in the case of in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom) has categorically held that the appellate authority more-so quasi-judicial authority needs to deal with merits of the matter and the Ld. CIT(Appeals)/NFAC is not possessed with any power to dispose off appeals in limine either on the ground of delay or for non- prosecution by the assessee. In the aforementioned case the Hon’ble High Court h…

Manish Kumar Jain, Rajnandgaon vs. Income Tax Officer, Ward-1, Rajnandgaon

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

ITA 516/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 282

…. CIT(Appeals)/NFAC had also not conducted any enquiry regarding the genuineness before dismissing the appeals in limine on the ground of limitation. The Hon’ble High Court of Bombay in the case of in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom) has categorically held that the appellate authority more-so quasi-judicial authority needs to deal with merits of the matter and the Ld. CIT(Appeals)/NFAC is not possessed with any power to dispose off appeals in limine either on the ground of delay or for non- prosecution by the assessee. In the aforementioned case the Hon’ble High Court h…

Resham Gramodyog Sadan, Champa, at/Post- Umreli, Via-Champa, Tahsil-Barpali, Korba vs. Income Tax Officer, Ward-1, Korba (C.G.), Mahanadi Complex, Niharika Road

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

ITA 533/RPR/2025[2018-19]Status: DisposedITAT Raipur19 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 533/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Resham Gramodyog Sadan Village : Umreli Main Road, Champa, Janjgir-Champa, Korba-495 677 Pan: Aacar9348D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 249(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 533/RPR/2025 "नधा"रण वष" / Assessment Year : 2018-19 Resham Gramodyog Sadan Village : Umreli Main Road, Champa, Janjgir-Champa, Korba-495 677 PAN: AACAR9348D ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Korba (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.09.2025 घोष…

Golden Sparrow Media Works Pvt. Ltd., Pune vs. ACIT Circle 1(1), Pune

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

ITA 1402/PUN/2025[2015-16]Status: DisposedITAT Pune19 Sept 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1402/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Golden Sparrow Media Works V Acit, Pvt. Ltd., S Circle-1(1), Pune. 884/9, Pinnacle House, Padmanabh Society, Erandwane, Pune City, Pune, Deccan Gymkhana S.O.-411004. Pan: Aafcg2237H Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas P Bora – Ar Revenue By Shri Ramnath P Murkunde – Cit(Dr) Date Of Hearing 18/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-Panaji Passed Under Section 250 Of The Income Tax Act, 1961 Dated 28.03.2025 For The A.Y.2015-16 Emanating From The Order Under

Section 200ASection 200A(1)(c)Section 234ESection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

…omply these notices. Therefore, ld.CIT(A) dismissed the appeal of the assessee and confirmed the order under section 200A of the Act. 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 : 3 ITA No.1402/PUN/2025 [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…

Manda Shantaram Garade, Talegaon Dabhade vs. Income Tax Officer 9(3), Akurdi

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

ITA 1343/PUN/2025[2019-20]Status: DisposedITAT Pune19 Sept 2025AY 2019-20

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1343/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Manda Shantaram Garade, V The Assessing Officer, 66, Dhamane Gavthan, Near S Ward-9(3), Pune. Padmavati Mandir, Talegaon, Maharashtra – 410506. Pan: Bjcpg4762K Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishit Gandhi(Virtual), Aadnya Bhandari(Present In Itat Pune Bench) Revenue By Shri Ramnath P Murkunde – Cit(Dr) Date Of Hearing 18/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.03.2025 For The A.Y.2019-20 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act

Section 144Section 144BSection 147Section 148ASection 149(1)Section 151ASection 250Section 69A

…y calling the details from Assessing Officer. However, ld.CIT(A) has not bothered to adjudicate the Grounds. ITA No.1343/PUN/2025 [A] 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…

Dilip Tripathi, Ambikapur vs. Income Tax Officer, Ambikapur

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

ITA 528/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.528/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Dilip Tripathi Ward No.10, Mahupara, Fundurdihari, Ambikapur, Surguja-497 001 Pan: Alupt7371C

For Appellant: Shri Ved Prakash Shukla, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 251(1)(a)

…f legal jurisprudence regarding adjudication by appellate authorities, the Ld. CIT(Appeals)/NFAC needs to also look into the merits of the matter as per decision of the Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). That as per the mandate of law the CIT(Appeals)/NFAC is not vested with any power to summarily dismiss the 4 Dilip Tripathi Vs. ITO, Ambikapur appeal in limine without dealing with the merits of the case. In the aforementioned case the Hon’ble High Court had observed as follows: "8. From the aforesaid provisions, it is very clear once an…

M/S Shree Hanuman Pulses, Raipur vs. ITO, Ward-2(2), Raipur

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

ITA 460/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 460/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/S. Shree Hanuman Pulses 17A Industrial Area, Bhanpuri, Raipur-492 008 (C.G.) Pan: Abvfs8419D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 271B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 460/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/s. Shree Hanuman Pulses 17A Industrial Area, Bhanpuri, Raipur-492 008 (C.G.) PAN: ABVFS8419D ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.09.2025 घोषणा…

Das Processors, Rajnandgaon vs. Deputy Commissioner of Income Tax Bhilai 1(1), Bhilai

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

ITA 394/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.394/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Das Processors 44, Vardhman Nagar, Jain School Road, Rajnandgaon (C.G.)-491 441 Pan: Aaifd6768Q

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.394/RPR/2025 "नधा"रण वष" / Assessment Year : 2018-19 Das Processors 44, Vardhman Nagar, Jain School Road, Rajnandgaon (C.G.)-491 441 PAN: AAIFD6768Q ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.09.2025 घोषणा क" तार"ख / Date…

Suresh Kumar Agrawal, Bilaspur vs. Assistant Commissioner of Income Tax Circle -2(1), Bilaspu, Bilaspur

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

ITA 370/RPR/2025[2012-2013]Status: DisposedITAT Raipur18 Sept 2025AY 2012-2013

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 370/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Suresh Kumar Agrawal Contractor Main Road, Post-Lormi, Bilaspur (C.G.)-495 115 Pan: Adlpa9083B

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 370/RPR/2025 "नधा"रण वष" / Assessment Year : 2012-13 Suresh Kumar Agrawal Contractor Main Road, Post-Lormi, Bilaspur (C.G.)-495 115 PAN: ADLPA9083B ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.09.2025 घोषणा क" ता…

Akash Agarwal, Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 433/RPR/2025[2020-21]Status: DisposedITAT Raipur17 Sept 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

For Appellant: None (Adjournment Application)For Respondent: Shri Saad Kidwai, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.431 & 432/RPR/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/o. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AMCPA7626A ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.43…

Pooja Agarwal, Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 432/RPR/2025[2019-2020]Status: DisposedITAT Raipur17 Sept 2025AY 2019-2020

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

For Appellant: None (Adjournment Application)For Respondent: Shri Saad Kidwai, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.431 & 432/RPR/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/o. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AMCPA7626A ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.43…