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“Section 251(1)”

Section References (mined)Section 251Section 251(1)929 judgments

The decision most relied on for Section 251(1) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Section 251(1)

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

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.

CIT v. Shapoorji Pallonji Mistry
44 ITR 891 · 1962 · Supreme Court
278
citing judgments

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

CIT v. Sardari Lal & Co.
251 ITR 864 · 2001 · High Court
240
citing judgments

An appellate authority cannot introduce a new source of income that was not considered by the Assessing Officer; taxability of new sources should be addressed through reassessment provisions like Section 147/148 or revision under Section 263.

CIT v. Claris Lifesciences Ltd.
326 ITR 251 · 2010 · High Court
196
citing judgments

If approval from the Department of Scientific and Industrial Research (DSIR) for an in-house R&D centre is granted during the previous year, the assessee is entitled to claim weighted deduction under section 35(2AB) for the entire expenditure incurred during that year.

Smt. Prabhavati S. Shah v. CIT
231 ITR 1 · 1998 · High Court
186
citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

Berger Paints India Ltd. v. CIT
266 ITR 99 · 2004 · Supreme Court
181
citing judgments

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

Judgments citing Section 251(1)

Niraj Rathi & Sons HUF, Ghaziabad vs. Income Tax Officer, Ghaziabad

Appeal is allowed

ITA 5941/DEL/2024[2012-13]Status: DisposedITAT Delhi28 May 2025AY 2012-13

Bench: Shri Satbeer Singh Godara

Section 147Section 251(1)(a)Section 56(2)(vii)

that such a course of action is not available to the CIT(A) in exercises of his lower appellate jurisdiction under section 251(1)(a) of the Act. - 4. That being the clinching factual position, the tribunal hereby finds no merit in the impugned addition. The same is directed

Asssisstant Commissioner of Income Tax, Central Circle 2, Kanpur vs. Mohan Lal Gupta, Kanput

In the result, all the three appeals of the Revenue stand dismissed

ITA 785/LKW/2024[2021-22]Status: DisposedITAT Lucknow22 May 2025AY 2021-22

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss)A Nos.781, 782 & 785/Lkw/2024 Assessment Years: 2017-18, 2020-21 & 2021-22 The Asstt. Commissioner Of V. Mohan Lal Gupta Income Tax 10/503, Laxmi Niwas Kanpur Allenganj, Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Cit(Dr) Respondent By: Shri Ashish Jaiswal, Advocate Date Of Hearing: 08 05 2025 Date Of Pronouncement: 22 05 2025 O R D E R

For Appellant: Shri R. K. Agarwal, CIT(DR)For Respondent: Shri Ashish Jaiswal, Advocate
Section 132Section 144Section 153ASection 251(1)(a)

rightly set aside the assessment orders passed under sections 153A/144 of the Act to the file of the AO, under section 251(1)(a) of the Act. The Ld. A.R. prayed that in view of the above facts, the appeals of the Revenue are liable to be dismissed

Assistant Commissioner of Income Tax, Kanpur vs. Mohan Lal Gupta, Kanpur

In the result, all the three appeals of the Revenue stand dismissed

ITA 782/LKW/2024[2020-21]Status: DisposedITAT Lucknow22 May 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss)A Nos.781, 782 & 785/Lkw/2024 Assessment Years: 2017-18, 2020-21 & 2021-22 The Asstt. Commissioner Of V. Mohan Lal Gupta Income Tax 10/503, Laxmi Niwas Kanpur Allenganj, Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Cit(Dr) Respondent By: Shri Ashish Jaiswal, Advocate Date Of Hearing: 08 05 2025 Date Of Pronouncement: 22 05 2025 O R D E R

For Appellant: Shri R. K. Agarwal, CIT(DR)For Respondent: Shri Ashish Jaiswal, Advocate
Section 132Section 144Section 153ASection 251(1)(a)

rightly set aside the assessment orders passed under sections 153A/144 of the Act to the file of the AO, under section 251(1)(a) of the Act. The Ld. A.R. prayed that in view of the above facts, the appeals of the Revenue are liable to be dismissed

Assistant Commissioner of Income Tax, Kanpur vs. Mohan Lal Gupta, Kanpur

In the result, all the three appeals of the Revenue stand dismissed

ITA 781/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 May 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss)A Nos.781, 782 & 785/Lkw/2024 Assessment Years: 2017-18, 2020-21 & 2021-22 The Asstt. Commissioner Of V. Mohan Lal Gupta Income Tax 10/503, Laxmi Niwas Kanpur Allenganj, Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Cit(Dr) Respondent By: Shri Ashish Jaiswal, Advocate Date Of Hearing: 08 05 2025 Date Of Pronouncement: 22 05 2025 O R D E R

For Appellant: Shri R. K. Agarwal, CIT(DR)For Respondent: Shri Ashish Jaiswal, Advocate
Section 132Section 144Section 153ASection 251(1)(a)

rightly set aside the assessment orders passed under sections 153A/144 of the Act to the file of the AO, under section 251(1)(a) of the Act. The Ld. A.R. prayed that in view of the above facts, the appeals of the Revenue are liable to be dismissed

Sandeep Kaur Gill, Raipur vs. Income Tax Officer, Ward 3 (1), Raipur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 237/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 237/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 250Section 271Section 271(1)(C)Section 271(1)(c)

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance

Gajendra Nath Srivastav Through L/H Vipin Devi Srivastav, Ajmer vs. Income Tax Officer, Ajmer

In the result, the appeal of the assessee is allowed

ITA 313/JPR/2025[2014-2015]Status: DisposedITAT Jaipur20 May 2025AY 2014-2015

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjeev Jain, CAFor Respondent: Mrs. Anita Rinesh,JCIT-DR
Section 144Section 144BSection 147Section 153(3)Section 251Section 69ASection 80C

Remand Order - No Finality 1.1 In the present case, the Ld. CIT(A), by exercising powers conferred under section 251(1)(c) [as amended by Finance Act, 2024 wef 01.04.2024), has set aside the original assessment order and remanded the matter back to the Assessing Officer (AO) for fresh assessment

Hareshkumar Indravadam Shah, Panchmahal vs. The ACIT, Circle-3(1), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 194/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad20 May 2025AY 2017-18

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2017-18 Shri Hareshkumar Acit, Cir.3(1) Indravadam Shah Vs Vadodara. 23, Nandanvan Society Nr. Bus Stand, Halol Panch Mahal 389 350 Pan : Abwps 4277 L (Applicant) (Responent) : Assessee By Shri Bhavik Khandediya, R : Shri Yogesh Mishra, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 20/05/2025 आदेश/O R D E R आदेश आदेश आदेश

Section 143(3)Section 144Section 250Section 68Section 69A

issues back to the AO for deciding afresh after considering the submissions of the assessee, in exercise of his order under section 251(1)(a) of the Act. No case has been absolutely made out by the assessee requiring the quashing of the assessment order at all. 17. In view

Rohan Housing Pvt. Ltd., Pune vs. DCIT Central Circle-1(2), Pune

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

ITA 622/PUN/2025[2017-18]Status: DisposedITAT Pune16 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.622/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Rohan Housing Private V The Deputy Limited, S. Commissioner Of Income 1-Modibaug, Commercial Tax, Central Circle-1(2), Building, Shivajinagar, Pune. Ganeshkhind Road, Near Agriculture College, Pune – 410016. Maharashtra. Pan: Aadcr6403N Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 16/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)/Addl.Cit[Nfac] Passed Under Section 250 Of The Act, 1961, Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18, Dated 06.01.2025.The Assessee Has Raised The Following Grounds Of Appeal :

Section 23(4)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Ashitkumar Ganesh Poria, Pune vs. The Deputy Commissioner of Income Tax, Central Circle 2(1), Pune

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

ITA 851/PUN/2025[2012-13]Status: DisposedITAT Pune15 May 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.851/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Ashitkumar Ganesh Poria, V The Dy.Cit(Central), 931, Raviwar Peth, Huseni S Circle-2(1), Pune. Trust, Near Dagadi Nagoba, Pune – 411002. Maharashtra. Pan: Aispp7097C Appellant/ Assessee Respondent / Revenue Assessee By Shri T.S.Shelke – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 15/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 29.01.2025 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal : “1. During The Preceding Before Cit Appeal, The Appellant Has Requested Time For Preparation Of Submission & Explain The Disputed Issue Vide Letter Dated 28.01.2025, Acknowledgement

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Pandurang Maruti Abhang, Pune vs. ITO, Ward 5(4), Pune

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

ITA 844/PUN/2025[2019-20]Status: DisposedITAT Pune15 May 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.844/Pun/2025 िनधा"रण वष" / Assessment Year: 2019-20 Pandurang Maruti Abhang, V The Income Tax Officer, Flat No.203, Narayan Bag S Ward-5(4), Pune. Society, Lane No.8, Shiv Nagar, Kirkatwadi, Sinhagad Road, Pune – 411024. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Himanshu Choudhary – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 15/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250Of The Income Tax Act, 1961; Dated 29.01.2025 For Assessment Year2019-20. The Assessee Has Raised The Following Grounds Of Appeal :

Section 250(4)Section 250(6)Section 250oSection 251Section 251(1)(a)

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Payal Sanjay Soni, Pune vs. ITO Ward 6(3), Pune

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

ITA 799/PUN/2025[2017-18]Status: DisposedITAT Pune15 May 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.799/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Payal Sanjay Soni, V The Income Tax Officer, Flat No.B12, Satyam Co-Op S Ward-6(3), Pune. Hsg Soc, Opp Gavkosh Maruti Mandir, 1452 Kasba Peth, Pune – 411002. Maharashtra. Pan: Bncps5773C Appellant/ Assessee Respondent / Revenue Assessee By Shri Pratik Sandbhor – Ar (Virtual Hearing) Revenue By Shri Madhan Thirmanpalli – Add.Cit(Dr) Date Of Hearing 14/05/2025 Date Of Pronouncement 15/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.01.2025 For Assessment Year 2017-18. The Assessee Has Raised The Following Grounds Of Appeal :

Section 250Section 694Section 69A

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Dnyankala Sanvardhini Sanstha, Pune vs. ITO Exemption Ward 1(2), Pune

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

ITA 794/PUN/2025[2016-17]Status: FixedITAT Pune15 May 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.791/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Manju Rameshchandra Mutha, V The Income Tax Office, Om Shanti Complex, Nehru S Ward-1, Jalna. Road, Dist-Jalna – 431203. Maharashtra. Pan: Aztpm9323L Appellant/ Assessee Respondent / Revenue Assessee By Shri Prateek Jha – Ar Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 14/05/2025 Date Of Pronouncement 15/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 10.02.2025 For Assessment Year 2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevaling In The Case, The Hon'Ble Commissioner Of Appeal (Nfac) Has Erred In Confirming The Addition

Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 44Section 44ASection 69A

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section ITA No.791/PUN/2025 [A] 251(2) of the Act which requires the CIT(A) to apply his mind

Yogesh Durgadas Phal, Pune vs. ITO, Ward 3(2), Pune

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

ITA 436/PUN/2025[AY 2017-18]Status: DisposedITAT Pune15 May 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.436/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Mr.Yogesh Durgadas Phal, V The Income Tax Officer, 309/33 Gokhale Nagar, Shivaji S Ward-3(2), Pune. Nagar, Opp.Patrakar Nagar, Haweli, Pune – 411016. Maharashtra. Pan: Abjpp1640F Appellant/ Assessee Respondent / Revenue Assessee By Shri Sailee Gujarathi – Ca Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 14/05/2025 Date Of Pronouncement 15/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 29.11.2023 For Assessment Year 2017-18. The Assessee Has Raised The Following Grounds Of Appeal :

Section 234ASection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Eyegear Optics India Private Limited, Hyderabad vs. DCIT., Circle - 8(1), Hyderabad

In the result, both the captioned appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 1347/HYD/2024[2012-13]Status: DisposedITAT Hyderabad14 May 2025AY 2012-13

Bench: Us:

Section 143(1)Section 143(3)Section 147Section 234ASection 250Section 271(1)(c)

Admittedly, the legislature in all its wisdom had vide the Finance (No.2) Act 2024 w.e.f. 01.10.2024 inserted the “Proviso” to section 251(1)(a) of the Act, as per which the CIT(A) has been vested with the power to set-aside the assessment and refer the case back ... where the appeal filed before him is against the order of assessment made u/s 144 of the Act. For the sake of clarity, section 251(1) is culled out as under: “251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers – (a) In an appeal

Eyegear Optics India Private Limited, Hyderabad vs. DCIT., Cricle-8(1), Hyderabad

In the result, both the captioned appeals are allowed for

ITA 1291/HYD/2024[2013-14]Status: DisposedITAT Hyderabad14 May 2025AY 2013-14

Bench: Us: On The Facts & Circumstances Of The Case & In Law, The Ld.Cit(A), Nfac Erred In:

Section 143(1)Section 143(3)Section 147Section 234ASection 250Section 271(1)(c)

Admittedly, the legislature in all its wisdom had vide the Finance (No.2) Act 2024 w.e.f. 01.10.2024 inserted the “Proviso" to section 251(1)(a) of the Act, as per which the CIT(A) has been vested with the power to set-aside the assessment and refer the case back ... where the appeal filed before him is against the order of assessment made u/s 144 of the Act. For the sake of clarity, section 251(1) is culled out as under: “251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers (a) In an appeal

Emaar India Limited, Delhi vs. Income Tax Officer, TDS Ward-74(2), New Delhi, Delhi

Appeal is allowed

ITA 164/DEL/2025[2016-17]Status: DisposedITAT Delhi14 May 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 M/S. Emaar India Limited, Vs. Income Tax Officer, 306-308, 3Rd Floor, Tds, Ward-74(2), Square One, C-2, New Delhi District Centre Saket, New Delhi Pan: Aabce4308B (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Sh. Deepesh Jain, Adv. Ms. Aditi Garg, Ca Department By Sh. Ramesh Chand, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 14.05.2025 Order

Section 194CSection 194ISection 201Section 201(1)Section 251(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

S.B. Bhattacharjee Memorial Trust for Children Education, Digboi vs. ACIT, Circle-1, Dibrugarh

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

still when the issue come before ld. CIT(A) who also possesses co-terminus power with that of A.O. and as per section 251(1)(a) of the Act, the Id. CIT(A) in disposing the appeal against order of assessment has the power to confirm, reduce, enhance or annul

Saurabh Jayant Bhaga, Raigad Panvel vs. ITO Ward-1, Panvel

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

ITA 2718/PUN/2024[2013-2014]Status: DisposedITAT Pune07 May 2025AY 2013-2014

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2717 & 2718/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Saurabh Jayant Bhagat, The Income Tax Officer, A-806, Balaji Aangan, Nr. S T V Panvel. Depot, Panvel Raigad–410206. S. Maharashtra. Pan: Aklpb9996P Appellant/ Assessee Respondent / Revenue Assessee By Shri Gaurang Khakhkhar – Ar(Virtual) Revenue By Shri Abhinay Kumbhar & Shri Vinod Pawar – Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Date 31.05.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “1) The Honorable Commissioner Of Income Tax (A) Has Erred In Law As Well As On Facts In Upholding The Reassessment Proceedings Without Communicating The Reason For Reopening Of Assessment.

Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 69Section 69ASection 69C

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Saurabh Jayant Bhagat, Panvel Raigad vs. Income Tax Officer, ITO Panvel

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

ITA 2717/PUN/2024[2013-2014]Status: DisposedITAT Pune07 May 2025AY 2013-2014

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2717 & 2718/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Saurabh Jayant Bhagat, The Income Tax Officer, A-806, Balaji Aangan, Nr. S T V Panvel. Depot, Panvel Raigad–410206. S. Maharashtra. Pan: Aklpb9996P Appellant/ Assessee Respondent / Revenue Assessee By Shri Gaurang Khakhkhar – Ar(Virtual) Revenue By Shri Abhinay Kumbhar & Shri Vinod Pawar – Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Date 31.05.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “1) The Honorable Commissioner Of Income Tax (A) Has Erred In Law As Well As On Facts In Upholding The Reassessment Proceedings Without Communicating The Reason For Reopening Of Assessment.

Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 69Section 69ASection 69C

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

S R Automobiles, Jaipur vs. ITO Ward-3(1), Jaipur

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

ITA 1269/JPR/2024[2015-16]Status: DisposedITAT Jaipur05 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajendra Sisodia, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT a
Section 143(3)Section 250(6)

shall state the points for determination, the decision thereon and the reason for the decision. (6A)…………….. (7)………… Powers of the Commissioner (Appeals) Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm ... stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance