“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)

Ambis Technologies Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal is dismissed as infructuous

ITA 2129/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad01 May 2025AY 2018-19

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2018-19 Ambis Technologies P Ltd The Ito, C/O.Divyang J. Shah Vs Ward-1(1)(1) 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Antarim Hotel Off Cg Road, Ahmedabad. Pan : Aalca 0742 K (Applicant) (Responent) : None Assessee By : Ms.Bhavnasingh Gupta, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 01/05/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Ms.Bhavnasingh Gupta, Sr.DR

Section 144Section 147Section 148Section 250Section 251(1)(a)Section 270A

filed appeal before the CIT(A). The learned CIT(A), vide order dated 28.11.2024, invoked the provisions of the newly inserted proviso to section 251(1)(a) by the Finance (No. 2) Act, 2024 and set aside the assessment order, restoring the matter to the file of the Assessing Officer ... assessment passed under section 147 read with section 144 of the Act. The learned CIT(A), exercising powers under the amended provisions of section 251(1)(a), has already set aside the said order and restored the matter to the file of the Assessing Officer for fresh assessment with

Progressive Shelters Private Limited, New Delhi vs. ITO, Ward-20(2), New Delhi

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

ITA 3416/DEL/2024[2012-13]Status: DisposedITAT Delhi01 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 69A

speaking order on merit on all the points for determination including each ground of appeal. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the Ld. CIT(A) is required to apply his/her mind ... issues arisen from the order before him/her, whether or not the issue has been raised by the assessee before him/her. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against assessment order, the Ld. CIT(A) shall have the power to confirm, reduce, enhance

Maars Infratech Private Limited, Mumbai vs. DCIT Central Circle 7(4), Mumbai

ITA 1357/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Apr 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Gopal Sharma (Hybrid)For Respondent: Smt. Beena Santosh, D/R

Section 132Section 139(1)Section 143(2)Section 144Section 153CSection 251(1)(a)

remanded the matter to the file of the AO invoking the powers conferred upon him by the provisions of Section 251(1)(a) of the Act and prayed from restoration of the issues to the files of the AO. The ld. D/R did not raise any objections. 6. We have ... appellant, I feel the matter needs to be re-examined by the AO. Therefore, in exercise of the powers granted under proviso to section 251(1)(a), the assessment order is set aside to the file of the Assessing officer with directions to make a fresh assessment. Further, following

Maars Infratech Private Limited, Mumbai vs. DCIT Central Circle 7(4), Mumbai

In the result, the captioned appeals filed by the assessee are allowed for statistical purposes

ITA 1356/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Apr 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Gopal Sharma (Hybrid)For Respondent: Smt. Beena Santosh, D/R

Section 132Section 139(1)Section 143(2)Section 144Section 153CSection 251(1)(a)

Maars Infratech Private Limited, Mumbai vs. DCIT, Central Circle 7(4), Mumbai

ITA 1355/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Apr 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Gopal Sharma (Hybrid)For Respondent: Smt. Beena Santosh, D/R

Section 132Section 139(1)Section 143(2)Section 144Section 153CSection 251(1)(a)

Shaikh Najeeb Shaikh Abdul Hameed, Jalna vs. Income Tax Officer, Ward 2, Ahmednagar

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

ITA 664/PUN/2025[2018-19]Status: DisposedITAT Pune29 Apr 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.664/Pun/2025 िनधा"रण वष" / Assessment Yea: 2018-19 Shaikh Najeeb Shaikh Abudul V The Income Tax Officer, Hameed, S Ward-2, Ahmednagar. Naaz Press, Dukhi Nagarm, Street No.2, Old Jalna-431203. Maharashtra. Pan: Eipps2336E Appellant/ Assessee Respondent / Revenue

Section 147Section 148Section 148ASection 151ASection 250Section 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.664/PUN/2025 [A] 251(2) of the Act which requires the CIT(A) to apply his mind

Kiritbhai Bhikhabhai Patel, Na vs. Arivs.ITO, Ward-3, Navsari

In the result, both appeal of the assessee and Revenue are allowed for statistical purposes

ITA 965/SRT/2024[2017-18]Status: DisposedITAT Surat25 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 250Section 251(1)(a)

sources and institutional loans? (iii) Whether on the facts and circumstances of the case Ld. CIT(A) has exceeded his powers given on section 251(1)(a) of the I.T. Act and setting aside the case to AO as the cash deposit and credit entries are unexplained by the assessee

Income Tax Officer, Ward-3, Na vs. Ari, Navsarivs.Kiritbhai Bhikhabhai Patel, Navsari

In the result, both appeal of the assessee and Revenue are allowed for statistical purposes

ITA 830/SRT/2024[2017-18]Status: DisposedITAT Surat25 Apr 2025AY 2017-18

Section 144Section 250Section 251(1)(a)

Jagadguru Panchacharya Education Society, Kolhapur vs. ITO Exemption Ward, Kolhapur

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

ITA 2683/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

Section 11Section 11(1)Section 12ASection 139(1)Section 143(1)

still when the issue came 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 ld. CIT(A) in disposing the appeal against order of assessment has the power to confirm, reduce, enhance or annul

Electronica Finance Limited, Pune vs. D.C.I.T, Circle-1(1), Pune

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

ITA 2629/PUN/2024[2018-19]Status: DisposedITAT Pune24 Apr 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2629/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Electronica Finance Limited, V The Dcit, “Audumber”, 101/1, S Circle-1(1), Pune. Erandwane, Dr.Ketkar Road, Pune – 411004. Pan: Aaace4577B Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 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 19.12.2023 For Assessment Year 2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)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 ITA No.2629/PUN/2024 [A] that while disposing of appeal the CIT(A) would have the power to confirm ... 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

Navratan Jewellers, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

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

ITA 127/RPR/2025[2015-16]Status: DisposedITAT Raipur23 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 127/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 115BSection 147Section 250Section 251(1)(a)

1. The Ld. CIT(A) has erred in setting aside the assessment order and remanding the matter to the AO. The power under Section 251(1)(a) of the Income- tax Act, 1961, does not extend to setting aside an assessment order in the present case of the appellant ... fresh assessment, provided the assessment order is made under Section 144 of the Act. The relevant provision is reproduced below: Section 251(1)(a) (as amended): “Where, in the course of an appeal, the Commissioner (Appeals) is of the opinion that the order appealed against is erroneous

Jet Tech Systems, Noida vs. Income Tax Officer Ward 5(1)(3), Noida

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

ITA 5306/DEL/2024[2012-13]Status: DisposedITAT Delhi22 Apr 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10ASection 143Section 14ASection 234ASection 250Section 250(4)Section 250(6)Section 271(1)(c)

appeal in writing with well-reasoned order on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind ... impugned order before him/her, whether or not these issues have been raised by the assessee before him/her. 4 Jet Tech Systems, Noida 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against assessment order, the CIT(A) shall have the power to confirm, reduce

M/S. International Maritime & Allied Services Limited (Now Merged With M/S. Jsw Infrastructure Ltd), Mumbai vs. Deputy Commissioner of Income-Tax, Circle 6(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1413/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Apr 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2015-16 M/S International Maritime & Allied Dy. Cit Circle 6(1)(2), Services Ltd. (Now Merged With M/S Aayakar Bhavan, Maharshi Jsw Infrastructure Ltd.) Vs. Karve Rd. New Marine Lines, Jsw Centre, Bandra Kurla Complex, Churchgate, Bandra East, Mumbai-400020. Mumbai-400051. Pan No. Aabci 5276 Q Appellant Respondent

For Appellant: Mr. Rakesh JoshiFor Respondent: Ms. Vranda U Matkari, Sr. DR

Section 144Section 148

additions made and the issues raised herein require a more detailed and exhaustive examination. 6.3 As per the newly inserted proviso to section 251(1)(a) of the Act, Commissioner (Appeals) in case of order of assessment made u/s. 144 of the Act. may set aside such assessment and refer ... back to the AO for making a fresh assessment. This proviso has been inserted in the Act w.e.f. 1.10.2024. The said proviso to section 251(1)(a) of the Act is reproduced as under: "251. (1) In disposing of an appeal, the Commissioner (Appeals)] shall have the following powers— 1

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15

For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

thinks fit or may direct the Assessing Officer to make further inquiry and report to the ld. CIT(A). As per section 251(1)(a) of the Act, in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, but there is no such power ... thinks fit or may direct the Assessing Officer to make further inquiry and report to the learned CIT(Appeals). As per Section 251(1)(a), in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, but there is no such power provided

The Sankhli Urban Co-Operative Credit Society Ltd, Sankhli vs. Income Tax Officer, Ward - 2(4), Panaji

ITA 58/PAN/2025[2014-15]Status: DisposedITAT Panaji09 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 058/Pan/2025 Assessment Year : 2014-15

For Appellant: Mr Amol Arlekar [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]

Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 40Section 80P

while dealing with the appeal for passing an order u/s 250(6) of the Act, the Ld. NFAC in view of prescription of Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act was required to apply his mind to all the issues which arise

Pinnac Parijaat Co.Op. Hsg. Society Ltd, Pune vs. ITO Ward 2(2), Pune

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

ITA 531/PUN/2025[2020-21]Status: DisposedITAT Pune09 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.531/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Pinnac Parijaat Co. Op. V The Income Tax Officer, Housing Society Limited, S Ward-2(2), Pune. S.No.35, Hissa No.1,3,4,5,11,12, Karve Nagar, Pune – 411052. Pan: Aadap9430D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 09/04/2025 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, On 24.12.2024 For Assessment Year 2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Law & On Facts In Confirming The Total Income Of The Appellant At Rs. 3,13,990/-Instead Of 1,01,830/-

Section 143(1)Section 154Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 80P(2)(d)

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

Priya Prasad Shirodkar, Calangute vs. Income Tax Officer, Ward 2(1), Panaji

ITA 53/PAN/2025[2020-21]Status: DisposedITAT Panaji08 Apr 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 053/Pan/2025 Assessment Year : 2020-21 Priya Prasad Shirodkar H.No. 4/96, Prabhuwaddo, Calangute, Goa Pan : Akipg9924D . . . . . . . Appellant V/S Income Tax Officer, Ward-2, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Narendra Reddy [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/04/2025 घोषणा की तारीख / Date Of Pronouncement : 08/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order 1065516948(1) Dt. 10/06/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 26/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Nfeac’ Hereinafter] Anent To Assessment Year 2020-21 [‘Ay’ Hereinafter].

For Appellant: None for the AssesseeFor Respondent: Mr Narendra Reddy [‘Ld. DR’]

Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 253(3)

Praksh Pushparaj Golcha, Andheri (W) vs. Commissioner of Income-Tax (Appeals), NFAC, Delhi

In the result, the appeal is allowed for statistical purposes

ITA 4417/MUM/2023[2011-12]Status: DisposedITAT Mumbai07 Apr 2025AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarpraksh Pushparaj Golcha, V/S. Assistant Commissioner Of 6A, Shivkrupa H Wing, बनाम Income Tax– 24(3), Old Nagardas Road, M/O Finance, Income Tax Andheri(W), Department, National Faceless Mumbai-400 069, Appeal Centre(Nfac), Delhi Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabpg9404H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Mr.Ruturaj H. Gurjar,ARFor Respondent: Shri Mahesh Pamnani,(Sr. DR)

Section 143(3)Section 148Section 250Section 68Section 69C

including on all the grounds P a g e | 9 A.Y. 2011-12 Prakash Pushparaj Golcha, Mumbai of appeal. Moreover, the perusal of section 251(1)(a) and (b) of the Act and of Explanation of section 251(2) thereof shows that the CIT(A) is required to apply ... mind. This non- application of mind is a contravention of statutory role of CIT(A) u/s 251(2) of the Act. Also, section 251(1)(a) provides that while disposing of an appeal against Assessment Order, Commissioner (Appeals) shall have the power to confirm, reduce, enhance or annul the assessment

Income Tax Officer Ward 4(1), Nagpur vs. Sanjay Meemraj Agrawal, Nagpur

In the result, Revenue’s appeal stands dismissed

ITA 38/NAG/2025[2016-17]Status: DisposedITAT Nagpur04 Apr 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Sandipkumar Salunke

Section 144Section 250(4)Section 251Section 251(1)(a)

facts and in the circumstances of the case and in law, in setting aside the assessment order as per the provisions of section 251(1)(a) of the Income Tax Act, 1961, in the factual matrix of the AO having submitted remand report during the course of appellate proceedings, thus ... making provisions of section 250(4) and section 251(1)(a) no longer applicable. 2 Sanjay Meemraj Agrawal ITA no.38/Nag./2025 2. Any other ground that may be raised during the course of appellate proceedings.” 3. In this appeal, the case of the Revenue is that the learned

Date Property Trust, Pune vs. ITO Ward 12(1), Pune

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

ITA 496/PUN/2025[2023-24]Status: DisposedITAT Pune04 Apr 2025AY 2023-24

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.496/Pun/2025 िनधा"रण वष" / Assessment Year: 2023-24 Date Property Trust, V The Income Tax Officer, 265 A/3, Yashwant Building, S Ward-12(1), Pune. Shaniwarpeth, Opp.Omkareshwar Temple, Lokmanyanagar, S.O.Pune, Pune – 411030. Pan: Aaatd4736C Appellant/ Assessee Respondent / Revenue Assessee By Smt.Deepa Khare – Ar Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 04/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeals)-2, Ahmedabad Passed Under Section 250 Of The Income Tax Act, 1961, 30.12.2024 For Assessment Year 2023-24. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(1)Section 234Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

determination and then render a decision on each of the points which arise for consideration ITA No.496/PUN/2025 [A] 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 or annul ... 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