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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)

M/S. Seth Chagan Mall Hira Lall Dugar Charitable Trust, Kolkata vs. I.T.O., Ward - 1(3), Exemption, Kolkata

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

ITA 1358/KOL/2024[2019-2020]Status: DisposedITAT Kolkata16 Oct 2024AY 2019-2020

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 11(2)(ii)Section 143Section 143(1)Section 250

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

New Life Fellowship Trust, Gurgaon vs. ITO (E), Faridabad

In the result, appeal of the assessee is allowed

ITA 5295/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Oct 2024AY 2015-16

Bench: Pradip Kumar Kedia & Shri Vimal Kumarnew Life Fellowship Trust Vs. Ito(Exemption) S-358, Gf Uppal’S South End Faridabad Sohna Road Gurugram – 122018 Pan No. Aaatn 9270 B (Appellant) (Respondent) Assessee By Shri Alok Kumar Gupta, Adv. Revenue By Shri Pramod Kumar, Sr. D.R. Date Of Hearing: 15.10.2024 Date Of Pronouncement: 15.10.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The First Appellate Order Passed By The Commissioner Of Income Tax (Appeals)- Faridabad (‘Cit(A)’ In Short) Dated 31.03.2019 Arising From The Assessment Order Dated 19.06.2017 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Concerning A.Y. 2015-16 In Question.

Section 11Section 12ASection 13(3)Section 143(2)Section 143(3)Section 251(1)(a)

question. 2. As per the grounds of appeal, the assessee has challenged the action of the CIT(A) invoking the provision of section 251(1)(a) of the Act whereby enhancement power conferred with the CIT(A) has been invoked to make New Life Fellowship Trust ... anonymous donation and resorted to enhancement on that point to the extent of Rs.75,15,734/- by invoking the enhancement power vested under section 251(1)(a) read with Explanation thereto. The learned Counsel New Life Fellowship Trust vs. ITO A.Y. 2015-16 in this backdrop, contends that

Kasree Devi, Mawana Meerut vs. ITO Ward-1(1)(3), Ayakar Bhawan, Bhainsali Ground, Meerut

Appeal of the assessee is allowed

ITA 1019/DEL/2024[2017-2018]Status: DisposedITAT Delhi10 Oct 2024AY 2017-2018

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2017-18

Section 115BSection 250Section 250(4)Section 69A

dismiss the appeal on account of non-prosecution ofthe appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation toSection 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise fromthe impugned

Suwalka and Suwalka Properties and Builders Pvt Ltd, Kota, Rajasthan vs. ACIT, Central Cirlce, Kota, Rajasthan

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

applied by AO, therefore, the CIT(A) cannot apply it. ii) It is relevant to mention here that as per section 251 (1)(a) of Income Tax Act, 1961 the CIT (A) shall have the power “in an appeal against an order of assessment he may confirm, reduce, enhance

Jakraya Multi State Co-Operative Credit Soceity Limited, Solapur vs. Assessing Officer, National E-Assessment Centre

The appeal of the assessee stands ALLOWED

ITA 1423/PUN/2024[2018-19]Status: DisposedITAT Pune01 Oct 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1423/Pun/2024 निर्धारण वषा / Assessment Year : 2018-19

For Appellant: None for the assesseeFor Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 143(3)Section 250Section 251(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

direction. 5. The appellant’s submission suggests impugned order is challenged on threefold contentions viz; (i) in view of the restriction placed by section 251(1)(a) of the Act the Ld. NFAC had no right to issue any direction (ii) interest accrued/earned on fixed/term deposits investment held with

Unisys Softwares and Holding Ind. Ltd., Kolkata vs. DCIT, Cir. 8(2), Kolkata

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

ITA 43/KOL/2024[2011-12]Status: DisposedITAT Kolkata27 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2011-12

For Appellant: NoneFor Respondent: Subhendu Datta, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 250(6)Section 68

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

Ramesh Gupta, Chennai vs. Income Tax Officer Ward 30(4), Delhi

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

ITA 930/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Sept 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 127Section 127(2)Section 142Section 142(1)Section 144Section 69A

speaking order on merits, on all the points for determination including each ground of appeal. Moreover, 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 ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him/her. 9. 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 8 confirm

Taiki Hayashi, Delhi vs. ACIT, Circle-71(1), Delhi

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

ITA 3138/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Sept 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 250(6)Section 251(1)(a)Section 251(2)Section 69A

speaking order on merits, on all the points for determination including each ground of appeal. Moreover, 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 ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him/her. 6. 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

Tejas Transcom (P) Ltd., Burdwan West vs. I.T.O., Ward - 1(2), Durgapur

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

ITA 1387/KOL/2024[2010-2011]Status: DisposedITAT Kolkata20 Sept 2024AY 2010-2011

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2010-11

For Appellant: NoneFor Respondent: P.P. Barman, Addl. CIT, Sr. DR
Section 144Section 147Section 148Section 151Section 250

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 12 Tejas Transcom (P) Ltd. AY: 2010-11 (b) of the Act provide that while disposing of appeal the CIT(A) would

Blue Star Building Material Pvt. Ltd., Uran Panvel vs. ACIT Circle Panvel, Panvel

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

ITA 1066/PUN/2024[2016-2017]Status: DisposedITAT Pune12 Sept 2024AY 2016-2017

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 139(1)Section 250Section 32(2)Section 72Section 80

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

The Executor to the Estate of Sukhendu Prasad Choudhury, Kolkata vs. A.C.I.T., Circle - 29, Kolkata

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

ITA 1278/KOL/2024[2022-2023]Status: DisposedITAT Kolkata12 Sept 2024AY 2022-2023

Bench: Sri Sonjoy Sarma & Sri Sanjay Awasthi

Section 143(1)

manner in which it has been done, could be legally tenable or not. For adjudicating on this, the provisions of Section 251(1) of the Act deserve to be recapitulated as under: “251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers ... left the nitty-gritty to the assessing officer. It is felt that such action is not permissible after the amendment to the Section 251(1) of the Act (supra). Considerable strength is drawn from the case of Arun Kumar Bose vs. ITO reported in [2023] 458 ITR 32 (Calcutta) wherein

Giasuddin Shaikh, Murshidabad vs. ACIT, Circle - 42, Murshidabad

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

ITA 1134/KOL/2024[2017-2018]Status: DisposedITAT Kolkata10 Sept 2024AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: NoneFor Respondent: Shri Pradip Biswas, Addl. CIT
Section 143(3)Section 250

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

Ruturaj Cooperative Housing Society Ltd., Pune vs. ITO, Ward 5(1), Pune

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

ITA 1418/PUN/2023[2012-13]Status: DisposedITAT Pune09 Sept 2024AY 2012-13

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1418/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Ruturaj Cooperative Vs. Ito, Ward-5(1), Pune. Housing Society Ltd., S. No.692/A-2, Ruturaj Society, Satara Road, Pune- 411037. Pan : Aaatr1116L Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Umesh Phade Date Of Hearing : 31.07.2024 Date Of Pronouncement : 09.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.10.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Ld Cit(A) Has Erred In Confirming Addition Of Interest Income On Deposits Of Rs13,23,708/- Of Jain Mandir Which Has Overriding Title In Favour Of Jain Mandir & Thus Does Not Partake The Character Of Income In The Hands Of The Appellant. 2. The Ld Clt(A) Has Erred In Law & On Facts In Not Appreciating That The Issue Is Decided By Cit (Appeal) 4 For Ay 2008-09 & 2010-11 In Favour Of The Appellant.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Umesh Phade
Section 139(1)Section 143(3)Section 147Section 148Section 251(2)

compute the 7 income of the appellant. This observation and direction of the ld. CIT(A)/NFAC is clear cut violation of section 251(1) of the IT Act according to which ld. CIT(A)/NFAC did not posses any power to set-aside or remand the matter back

Archana Baid, Silchar, Assam vs. I.T.O., Ward - 34(1), Kolkata

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

ITA 1135/KOL/2024[2013-2014]Status: DisposedITAT Kolkata05 Sept 2024AY 2013-2014

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Manish Pugalia, AdvocateFor Respondent: Pradip Biswas, Addl. CIT
Section 144BSection 147Section 148Section 250Section 50C

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

Sparsh Beauty Care Pvt. Ltd., Haryana vs. ITO Ward-2(4), Haryana

In the result, the appeals of the assesses are allowed

ITA 86/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B. R.R. KUMAR, ACCOUNTANT MEMBER AND

Punyah Building Materials Pvt Ltd, Faridabad vs. ITO Ward - 2(1), Faridabad

In the result, the appeals of the assesses are allowed

ITA 81/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B. R.R. KUMAR, ACCOUNTANT MEMBER AND

Speedy Courier Services Pvt Ltd, Faridabad vs. ITO Ward - 2(4), Faridabad

In the result, the appeals of the assesses are allowed

ITA 80/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B. R.R. KUMAR, ACCOUNTANT MEMBER AND

Ratilal Dagadulal Mutha, Pune vs. Income Tax Officer Ward 14(5), Pune

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 774/PUN/2024[2016-2017]Status: DisposedITAT Pune03 Sept 2024AY 2016-2017

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 142(1)Section 144BSection 147Section 148Section 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

More Deshpande and Associates, Pune vs. DCIT Circle 4(5)- Pune, Pune

Appeal of the assessee is allowed for statistical purpose

ITA 924/PUN/2024[2016-17]Status: DisposedITAT Pune28 Aug 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.924/Pun/2024 निर्धारण वर्ा / Assessment Year: 2016-17 More Deshpande & Associates, Vs Dcit, Circle-4(5), 113, 114, Nana Peth, Pune-411002 Pune Pan : Aabfm9425G Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 14.03.2024 For The A.Y. 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. In View Of The Facts & Circumstances Of The Case & In Law, The Ld. Assessing Officer Was Not Justified In Making The Addition To Income As Ltcg On Sale Of Property Of Rs.2,02,94,900/- Under Section 43Ca Of The Act. More Deshpande & Associates

Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 43C

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

Girish Ratanlal Murkya, Jalna vs. Income Tax Department National Faceless Assessment Centre, Jalna

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

ITA 919/PUN/2024[2013-14]Status: DisposedITAT Pune28 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.919/Pun/2024 निर्धारण वर्ा / Assessment Year: 2013-14 Girish Ratanlal Murkya, Vs Income Tax Department, Near Market Yard, Main Road, National Faceless Assessment Tal.-Mantha, Dist.-Jalna-431504 Centre Pan : Agrpm1697A Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeal) [Nfac] Passed Under Section 250 Of The Income Tax Act, Dated 17.08.2023 For The A.Y. 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld. Cit(A) (Nfac) Erred In Passing Appeal Order Under Sec. 250 Of The Act, Dt. 17-08-2023 Which Order Is Perverse Not Only To The Facts Of The Case & Also The Provisions Of The Act, 1961. Girish Ratanlal Murkya

Section 148Section 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