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)

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 431/RPR/2025[2018-19]Status: DisposedITAT Raipur17 Sept 2025AY 2018-19

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…

Alankar Alloys Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 430/RPR/2025[2020-21]Status: DisposedITAT Raipur17 Sept 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

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 BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 428, 429 & 430/RPR/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/o. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AAFCA9127J ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None…

Alankar Alloys Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 429/RPR/2025[2015-16]Status: DisposedITAT Raipur17 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

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 BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 428, 429 & 430/RPR/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/o. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AAFCA9127J ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None…

Alankar Alloys Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 428/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Sept 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

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 BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 428, 429 & 430/RPR/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/o. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AAFCA9127J ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None…

Satish Kumar Agrawal, Bhilai, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

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

ITA 542/RPR/2024[2018-19]Status: DisposedITAT Raipur17 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshaliआयकर अपील सं./Ita No.542/Rpr/2024 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249Section 250Section 250(6)Section 251(1)(a)

…आयकर अपीलीय अिधकरण "ायपीठ 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.542/RPR/2024 िनधा"रण वष" /Assessment Year: 2018-19 Satish Kumar Agrawal, 38/10, Nehru Nagar West, Bhilai, District-Durg, 490020, Chhattisgarh PAN: AFLPA2025F .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward-1(3), Bhilai Aaykar Bhawan, Civic Centre, Bhilai, 490006, Chhattisgarh. ……""थ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई…

Ninad Arun Diwakar, Nashik vs. ITO, ACIT Circle 1, Nashik

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

ITA 1318/PUN/2025[2022-23]Status: DisposedITAT Pune17 Sept 2025AY 2022-23

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ninad Arun Diwakar, V The Income Tax Officer, Plot No.F-98, Midc, S Acti Circle-1, Nashik. Satpur Nashik – 422007. Pan: Ahepd7516M Appellant/ Assessee Respondent / Revenue Assessee By Ca Sarang Gudhate Revenue By Shri Ajay Kumar Keshari Date Of Hearing 15/09/2025 Date Of Pronouncement 17/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 24.03.2025 For The A.Y.2022-23 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 133(6)Section 139(1)Section 143(3)Section 250Section 54FSection 54F(4)

…Ld.DR for the Revenue has not brought on record any contrary document to prove that Assessee had not filed above mentioned document. 8. 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…

Vasavi Naga Rajeshwari Chalamcharla, Raigad vs. ITO Ward 2, Panvel

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

ITA 1269/PUN/2025[2022-23]Status: DisposedITAT Pune17 Sept 2025AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1268 & 1269/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Vasavi Naga Rajeshwari V The Income Tax Officer, Chalamcharla, S. Ward-2, Panvel. F-203, Goodwill Garden Chs, Plot No.16/17, Sector 8, Kharghar, Maharashtra-410210 Pan: Atupc8616P Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan Revenue By Shri Aviyogi Ambadkar – Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 17/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Respectively For A.Y.2022-23, Both Dated 21.03.2025 Emanating From Assessment Order U/S.144 Of The I.T.Act, Dated 14.03.2024 & Penalty Appeal Dated 13.09.2024 Respectively. For The Sake Of Convenience, These

Section 144Section 250Section 270A

…al is dismissed. Hence all Ground of appeal raised by the appellant are dismissed. 6. In result, the assessment order is CONFIRMED.” 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…

Vasavi Naga Rajeshwari Chalamcharla, Pune vs. ITO Ward 2, Panvel

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

ITA 1268/PUN/2025[2022-23]Status: DisposedITAT Pune17 Sept 2025AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1268 & 1269/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Vasavi Naga Rajeshwari V The Income Tax Officer, Chalamcharla, S. Ward-2, Panvel. F-203, Goodwill Garden Chs, Plot No.16/17, Sector 8, Kharghar, Maharashtra-410210 Pan: Atupc8616P Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan Revenue By Shri Aviyogi Ambadkar – Addl.Cit Date Of Hearing 11/09/2025 Date Of Pronouncement 17/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Respectively For A.Y.2022-23, Both Dated 21.03.2025 Emanating From Assessment Order U/S.144 Of The I.T.Act, Dated 14.03.2024 & Penalty Appeal Dated 13.09.2024 Respectively. For The Sake Of Convenience, These

Section 144Section 250Section 270A

…al is dismissed. Hence all Ground of appeal raised by the appellant are dismissed. 6. In result, the assessment order is CONFIRMED.” 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…

Siva Prasad Vedula, Bhilai, Durg vs. Income Tax Officer, Ward 1(1), Bhilai, Durg

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

ITA 49/RPR/2024[2017-18]Status: DisposedITAT Raipur11 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.49/Rpr/2024 "नधा"रण वष" /Assessment Year : 2017-18 Shri Siva Prasad Vedula House No.376/6, Street No.7, Pragati Nagar, Risali, Bhilai-490 006 Pan: Adgpv7445M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 147

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.49/RPR/2024 "नधा"रण वष" /Assessment Year : 2017-18 Shri Siva Prasad Vedula House No.376/6, Street No.7, Pragati Nagar, Risali, Bhilai-490 006 PAN: ADGPV7445M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Ms. Manisha Kinnu, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 11.09…

Nanak Ram Tanwani, Raipur vs. ITO-1(1), Raipur

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

ITA 470/RPR/2025[2016-17]Status: HeardITAT Raipur10 Sept 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.470/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Nanak Ram Tanwani House No.707/708, Near White House, Basant Corner, Khusi Vihar, Awanti Vihar, Raipur-492 006 (C.G.) Pan: Ablpt6737F ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Ms. Manisha Kinnu, CIT-DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)

…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.470/RPR/2025 "नधा"रण वष" / Assessment Year : 2016-17 Nanak Ram Tanwani House No.707/708, Near White House, Basant Corner, Khusi Vihar, Awanti Vihar, Raipur-492 006 (C.G.) PAN: ABLPT6737F ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Ms. Manisha Kinnu, CIT-DR सुनवाई क" तार"ख / Date of…

Shalom Charitable Ministries of India, Palakkad vs. ITO (Exemption), Thrissur

ITA 548/COCH/2025[2007-08]Status: DisposedITAT Cochin10 Sept 2025AY 2007-08

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

…he grounds raised by the Assessee in appeal before NFAC on the basis of material on record. Our aforesaid decision draws strength from the judgment of the Hon’ble Bombay High Court in the case of CIT (Central) Nagpur vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that in view of the provisions contained in Section 250(6) of the Act the first appellate authority is required to deal with the issue raised by the assessee on merits while adjudicating the appeal stating the points for determination, the decision thereon and the reason for the decision. Accordingly, Ground No. 5 rai…

Shalom Charitable Ministries of India, Palakkad vs. ITO (Exemption), Thrissur

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

…he grounds raised by the Assessee in appeal before NFAC on the basis of material on record. Our aforesaid decision draws strength from the judgment of the Hon’ble Bombay High Court in the case of CIT (Central) Nagpur vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) wherein it was held that in view of the provisions contained in Section 250(6) of the Act the first appellate authority is required to deal with the issue raised by the assessee on merits while adjudicating the appeal stating the points for determination, the decision thereon and the reason for the decision. Accordingly, Ground No. 5 rai…

Bahubali Kallappa Kabadge, Sangli Miraj vs. ITO, Ward-5, Sangli

In the result, both the appeals of the Assessee are

ITA 392/PUN/2025[2015-16]Status: DisposedITAT Pune10 Sept 2025AY 2015-16

Bench: Dr. Manish Borad

For Appellant: Smt. Deepa Khare, AdvocateFor Respondent: Shri Manoj Tripathi, DR (virtual)
Section 147Section 250Section 69A

…not dealt with merits of the case and has dismissed the appeals by confirming the action of the Ld.AO as the assessee failed to furnish any details. Hon'ble Jurisdictional High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) [2017] 297 CTR 614 (Bom.) 4 ITA.Nos. 392 & 393/PUN /2025 (Bahubali Kallappa Kabadge) has held that Ld.CIT(A) is obliged to dispose of the appeal on merits even in an ex-parte order. 7. In the light of the above judgment and also considering the facts of the case, I deem it appropriate to provide one more opportunity to the assessee and restore all the issues ra…

Mukteswar Rao Pasumarthi, Khammam vs. ITO., Ward-1, Khammam

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

ITA 745/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Sept 2025AY 2017-18

Bench: Us:

Section 145(3)Section 147Section 148Section 251(1)(a)Section 251(2)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘एस एम सी-बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मधुसूदन सावयिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.745/Hyd/2025 (निर्धारण वर्ा/ Assessment Year : 2017-18) Mukteswar Rao Pasumarthi Vs. Income Tax Officer Khammam Ward-1 PAN : AUCPP0541M Khammam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : None Assessee Represented by राजस्व का प्रतततितित्व/ : Ms.Adit…

Mr. Narayan Chunilal Jaiswal, Pune vs. Income Tax Officer Ward 2 (1), Jalgaon

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

ITA 1803/PUN/2025[2017-18]Status: DisposedITAT Pune09 Sept 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1803/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Mr.Narayan Chunilal Jaiswal, V The Income Tax Officer, Ayodhya Nagar, S Ward-2(1), Jalgaon. Varangaon-425307. Pan: Acwpj1153H Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 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 For A.Y.2017-18 Dated 22.01.2025 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “The Assessment Order Passed By The Id. Ao & Confirmed By The Id. Cit(A). Nfac, Is Bad & Void Ab Initio & Also Against The Principles Of Natural Justice.

Section 144Section 250

…these notices. Therefore, ld.CIT(A) dismissed the appeal of the assessee and confirmed the assessment order. ITA No.1803/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…

Yugal Madhukar Khairnar, Satana vs. The Income-Tax Officer, Ward 1, Malegaon

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

ITA 1322/PUN/2025[2012-13]Status: DisposedITAT Pune09 Sept 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1322/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Yugal Madhukar Khairnar, V The Income Tax Officer, Dongrej Virgaon, Satana, S Ward-1, Malegaon. Dist-Nashik, Nashik – 423301. Pan: Anmpk4805E Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S. Shingte – Ar Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 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 For A.Y.2012-13 Dated 24.03.2025 Emanating From The Assessment Order Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. On The Basis Of The Facts & In The Circumstances Of The Case, The Assessing Officer Is Not Justified In Making Addition Of Rs. 22,94,000/-

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…ctional High Court has held that it is mandatory for the Assessing Officer to provide reasons recorded for reopening to the Assessee. 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 ITA No.1322/PUN/2025 [A] Assessing Officer to make further inquiry and report the result of the same to him as fou…

Shri Jayshivrai Nagri Sahakari Patsanstha Limited, Kolhapur vs. ITO, Ward-1, Kolhapur

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

ITA 1257/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1257/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Shri Jayshivrai Nagri Sahakari V The Income Tax Officer, Pathsanstha Limited, S Ward-1, Kolhapur. 2832B Ward Yamula Devalaya Najik Karveer, Kolhapur – 416012. Maharashtra. Pan: Aaqas6598A Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri Aviyogi Ambadkar– Addl.Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 09/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 13.11.2024 For The A.Y.2018-19 Emanating From The Assessment Order Under Section 147 R.W.S 144 Of The Income Tax Act, 1961, Dated

Section 147Section 250Section 250(4)Section 270ASection 271ASection 272A(1)(d)Section 69A

…dismissed the appeal of the assessee for non-compliance. The ld.CIT(A) has not adjudicated grounds raised by the assessee on merits. 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…

Lata Gulab Ratnani L/H of Late Gulab Ratnani, Pune vs. Income Tax Officer, Ward 8(3), Pune

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

ITA 363/PUN/2025[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Mrs. Arrchena Shetty, AdvocateFor Respondent: Shri Ramnath P. Murkunde, DR
Section 147Section 69A

…ounds, in the interest of justice and being fair to both the sides, the issues deserve to be restored to the file of 5 ITA.No.363/PUN./2025 Ld.CIT(A). The Hon'ble Jurisdictional High Court in the case of PCIT vs. Premkumar Arjundas Luthra (HUF) Bombay) [2017] 297 CTR 614 (Bom.) has held that Ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits, even in an ex-parte order. We hereby direct the Ld.CIT(A) to adjudicate all the issues raised legal grounds as well as merits of the case including the issues raised challenging the validity of the assessment proceedings by way of passing speaking order after duly…

Hem Lal Sahu, Raipur vs. ITO-1(1), Raipur

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

ITA 473/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.473/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Hem Lal Sahu Ram Nagar, Gali No.4, Shitla Para, Raipur (C.G.)-492 001 Pan: Egpps3559K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 147Section 148Section 249(3)Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 68

…he State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. 4 Hem Lal Sahu Vs. ITO-1(1), Raipur The Hon’ble High Court of Bombay in the case of CIT Vs. 4. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom) has clearly laid down that appellate authority has to consider the merits of the matter and there is no power with the Ld. CIT(Appeals)/NFAC to dismiss the appeal in limine on the ground of delay or for non-prosecution itself. For the sake of clarity, the relevant observation of the Hon’ble High Court is culled out as follows: "8. From the…

Asif Nazir Shaikh, Pune vs. ITO Ward 7(4), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 986/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 271(1)(c)

…mit all the necessary details. 4. In this case, ld. CIT(A) has not adjudicated the grounds of appeal raised by Assessee specifically. 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…