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“Commissioner (Appeals)”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(16A) / Section 1174,761 judgments

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

Leading authorities on Commissioner (Appeals)

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.

Ahmedabad Electricity Co. Ltd. v. CIT
199 ITR 351 · 1993 · High Court
441
citing judgments

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

CIT v. Kanpur Coal Syndicate
53 ITR 225 · 1964 · Supreme Court
359
citing judgments

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

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.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Mahindra and Mahindra Ltd. v. DCIT
30 SOT 374 · 2009 · ITAT
201
citing judgments

The Commissioner of Income Tax (Appeals) cannot expand the scope of an assessment or improve the Assessing Officer's case in a manner that usurps the revisional power of the Commissioner of Income Tax under Section 263 of the Income-tax Act.

CIT v. Jansampark Advertising & Marketing (P.) Ltd.
56 Taxmann.com 286 · 2015 · High Court
196
citing judgments

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

Judgments citing Commissioner (Appeals)

Tata Consultance Services Ltd, Mumbai vs. DCIT Ltu-1, Mumbai

In the result, the appeal filed by the Revenue and the assessee are dismissed

ITA 2413/MUM/2021[2015-16]Status: DisposedITAT Mumbai21 Jun 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: S/Shri Porus F.Kaka & Manish KanthFor Respondent: Ms.Dhivya Ruth J, Sr.DR
Section 143(3)

parties in the course of hearing as well as in the written note, we are of the view that the decision of learned Commissioner (Appeals) on the aforesaid issues are unassailable. As regards the issue of appropriate PLI, we are of the view that considering the nature of activity performed ... risk. Rather the facts on record reveal that the AEs performed the role of risk bearing distributors. It is well brought out by learned Commissioner (Appeals) in his order that the AEs are bearing credit Tata Consultancy Services Ltd. risk and risk of default by client. In fact, the assessee

Bhagatram Rawaldas Motwani, Nagpur vs. Income Tax Officer (ITO) Circle-4, Nagpur

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

ITA 421/NAG/2023[2017-18]Status: DisposedITAT Nagpur20 Jun 2024AY 2017-18

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

For Appellant: Shri K.P.Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 234ASection 250Section 250(6)

decided the appeal on merit. As per the provisions of section 250(6) of the Act, the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. However, in the instant

Shristi Vincom(P)Ltd, Kolkata vs. ITO, Kolkata

In the result, both the appeals of the assessee is allowed for statistical purposes

ITA 886/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Jun 2024AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 885 & 886/Kol/2023 Assessment Year: 2013-14 & 2014-15 Shristi Vincom Pvt. Ltd. Income Tax Officer, Ward – 10(2), 21A, Shyama Prasad Mukherjee Rd. Kolkata Vs Bhowanipur Kolkata - 700025 [Pan : Aamcs3858F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Anil Kochar, Advocate Revenue By : Shri Prabhas Roy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 20/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Orders Of The National Faceless Appeal Centre, (Hereinafter The “Ld. Cit(A)”) Even Dt. 27/06/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For Assessment Years 2013-14 & 2014-15. 2. At The Outset, The Ld. Counsel For The Assessee Submitted That The Issues On Merits Raised In Both These Appeals Deserve To Be Restored To The File Of The Ld. Cit(A) For The Reason That Firstly For The Appellate Proceedings For Assessment Year 2013-14, The Ld. Cit(A) Has Not Considered The Remand Report Given By The Ld. Assessing Officer Dated 12/04/2019 As A Result Of Which Various Facts In The Remand Report, Have Not Been Considered By The Ld. Cit(A) For Adjudicating The Issues & 2

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Prabhas Roy, JCIT, Sr. D/R
Section 143(3)Section 250

27/06/2023, there is a period of almost six years. It is quite possible that the appellate proceedings might have been initiated by a particular Commissioner (Appeals) but it did not culminate to final order and then again appeal has been decided by another Commissioner (Appeals). It appears at paper book ... final order has been framed by National Faceless Appeals Centre, Delhi. So, the record clearly indicates that some proceedings were carried out with other Commissioner (Appeals) but the order could not be framed and there were certain additional evidence which the assessee had filed and to which remand report

Shristi Vincom(P)Ltd, Kolkata vs. ITO, Kolkata

In the result, both the appeals of the assessee is allowed for statistical purposes

ITA 885/KOL/2023[2013-14]Status: DisposedITAT Kolkata20 Jun 2024AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 885 & 886/Kol/2023 Assessment Year: 2013-14 & 2014-15 Shristi Vincom Pvt. Ltd. Income Tax Officer, Ward – 10(2), 21A, Shyama Prasad Mukherjee Rd. Kolkata Vs Bhowanipur Kolkata - 700025 [Pan : Aamcs3858F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Anil Kochar, Advocate Revenue By : Shri Prabhas Roy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 20/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Orders Of The National Faceless Appeal Centre, (Hereinafter The “Ld. Cit(A)”) Even Dt. 27/06/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For Assessment Years 2013-14 & 2014-15. 2. At The Outset, The Ld. Counsel For The Assessee Submitted That The Issues On Merits Raised In Both These Appeals Deserve To Be Restored To The File Of The Ld. Cit(A) For The Reason That Firstly For The Appellate Proceedings For Assessment Year 2013-14, The Ld. Cit(A) Has Not Considered The Remand Report Given By The Ld. Assessing Officer Dated 12/04/2019 As A Result Of Which Various Facts In The Remand Report, Have Not Been Considered By The Ld. Cit(A) For Adjudicating The Issues & 2

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Prabhas Roy, JCIT, Sr. D/R
Section 143(3)Section 250

27/06/2023, there is a period of almost six years. It is quite possible that the appellate proceedings might have been initiated by a particular Commissioner (Appeals) but it did not culminate to final order and then again appeal has been decided by another Commissioner (Appeals). It appears at paper book ... final order has been framed by National Faceless Appeals Centre, Delhi. So, the record clearly indicates that some proceedings were carried out with other Commissioner (Appeals) but the order could not be framed and there were certain additional evidence which the assessee had filed and to which remand report

Sri Keshamul Agarwal, East Sikkim vs. ITO, Ward-3(1), Gangtok

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

ITA 219/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 Jun 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 219/Kol/2024 Assessment Year: 2017-2018 Sri Kesharmul Agarwal,…………. …..………..Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Atopa1445Q] -Vs.- Income Tax Officer,…………………………….…Respondent Ward-3(1), Gangtok, Aayakar Bhawan, Bhanupath, While Hall Campus, P.O. Rajbaheri, Gangtok-737101, Sikkim Appearances By: Shri Siddarth Jhajharia, Fca Appeared On Behalf Of The Assessee Shri B.K. Singh, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 18, 2024 Date Of Pronouncing The Order : June 19, 2024 O R D E R

Section 249Section 253Section 3Section 5

Provided that, [in a case falling under clause (b) and] on an application made by the appellant in this behalf, the [Joint Commissioner (Appeals) or the] [Commissioner (Appeals), may for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of [that

Karuppaiah Selvaraj, Chennai vs. ITO, Ward 1(1), Erode

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

ITA 965/CHNY/2023[2017-18]Status: DisposedITAT Chennai19 Jun 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 965/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Income Tax Officer, Karuppaiah Selvaraj, V. Ward -1(1), Cw. 11, New Bus Stand Erode. Building, Erode – 638 001. [Pan: Axwps-1752-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate (Erode) ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 07.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 19.06.2024 आदेश /O R D E R

For Appellant: Shri. S. Sridhar, Advocate (Erode)For Respondent: Shri. D. Hema Bhupal, JCIT
Section 131Section 142(1)Section 143(2)Section 250

well as the Learned Assessing Officer are unfair, unconscious of the delicate factual matrix and hence, illegal. ' :-2-: ITA. No: 965/Chny/2023 2. The Learned Commissioner (Appeals) erred in not considering the submissions advanced by the Appellant in due perspective. 3. The Learned Commissioner (Appeals) erred in not following ... least not properly distinguishing the decisions cited by the Appellant, more particularly the decisions of the Hon'ble Chennai Tribunal. 4. The Learned Commissioner (Appeals) erred in laying more emphasis on the fact of nonproduction of FIR of the police station, which Report, even if produced, will be a reflection

Ms Unique Living Homes Pvt Ltd (Now Known As Unique Living Homes LLP), Jaipur vs. ITO, Ward-1(1), Jaipur

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

ITA 438/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Jun 2024AY 2010-11

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 249(1)Section 295

This is demonstrated by the explicit language of the governing Notification dated March 01, 2016, to the effect that an appeal to the Commissioner (Appeals) shall be made electronically in Form No. 35 under a digital signature/electronic verification code. Secondly, the appeal under consideration has been filed manually after

Shiksha Foundation, Ahmedabad vs. The ITO, Ward-2 (Exemp), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

electronic mode Central Processing Centre denied exemption under section 11 for want of submission of Form No. 10B within due date on appeal Commissioner (Appeals) held that Form 10B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular ... dated 3-6-1980 CBDT had authorized jurisdictional Commissioner/Director of Income-tax to condone delay in Sing Form 10B, and Commissioner (Appeals) did not have any power under section 119(2)(b) to condone delay in filing Form 10B. Thus, Commissioner (Appeals) dismissed assessee's appeal holding that assessee

Shri Mahakali Petroleum, Mehsana vs. The Income Tax Officer, Ward-1, Patan

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

ITA 815/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2013-14 Shri Mahakali Petroleum Vs. Ito, Ward-1 Through Its Proprietor Patan. Rajnikant Kantilal Patel 2, Laxminagar Society Nr.Sharda Society St Workshop Road Mehsana 384 002. Pan : Aagfs 5696 C.

Section 250

assessee submitted that Rule 45 of the Income Tax Rules, 1962, which prescribes the form and manner in which appeal shall be filed to Commissioner (Appeals) was amended by the Income Tax (Third Amendment) Rules, 2016 vide Notification No. 11/2016 (F.No.149/150/2015-TPL) dated 01.03.2016. The said Rule was amended ... mandate electronic filing of Form 35 for the purpose of filing appeal to the Commissioner (Appeals) w.e.f. 01.03.2016. However, due to various technic issues faced by the assessees, lack of knowledge about the new e-filing procedure and EVC functionality for verification of appeals being operational only from

Hasmukhbhai Hansraj Patel, Ahmedabad vs. The ITO, Ward-3(3)(7), Ahmedabad

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

ITA 1377/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2015-16 Hasmukhbhai Hansraj Patel Vs. The Ito, Ward-3(3)(7) C-202, Suvas Residency Ahmedabad. Opp: Maghmalhar Society Nikol Road Ahmedabad 382350. Pan : Bpdpp 1078 Q

For Appellant: Shri Seem L. Thakkar, ARFor Respondent: Shri Sushil Kumar Katiar, Sr.DR
Section 133(6)Section 250Section 69A

order of Ld. CIT(Appeals) so as to call for any interference. Needless to state that while exercising power under section 251, Commissioner (Appeals) can confirm, reduce, enhance or annul assessment; and power exercisable by Commissioner (Appeals) under section 251 cannot be restricted only to issues raised in appeal before ... case of Lotte India Corporation Ltd 290 ITR 248 (Madras), the High Court held that before exercising his power of enhancement of assessment, Commissioner (Appeals) must provide an opportunity to be heard to assessee. Accordingly, in interest of justice, looking into the instant facts, the issue is set aside

Mananthavady Co-Op Urban Society Ltd, Wayanad vs. ITO Ward 2, Kalpetta

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

ITA 161/COCH/2023[2013-14]Status: DisposedITAT Cochin14 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2013-14

For Appellant: N O N EFor Respondent: Smt. Jamuna Devi, Sr. D.R
Section 143(1)Section 143(3)Section 250Section 80Section 80PSection 80P(2)(a)

claims of the assessee for deduction under section 80P(2)(a)(i) and treated the interest income as income from other sources. The Commissioner (Appeals) accepted the case of the assessee. The Tribunal accepted the entire claim of deduction of interest income earned by the assessee as business income

Income Tax Officer 41(3)(1), Mumbai vs. Ajjay Agarwal (HUF), Mumbai

In the result, ITA No.4295/Mum/2023 of revenue is allowed for statistical purposes

ITA 4295/MUM/2023[2011-2012]Status: DisposedITAT Mumbai14 Jun 2024AY 2011-2012

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Dr. K. ShivaramFor Respondent: Shri Ajay Chandra, CIT, DR
Section 10ASection 143Section 143(3)Section 250

given to the AO. The commission has to be read as a report only. Section 131 reads asunder, 131(1) The Assessing Officer, Deputy Commissioner (Appeals), [Joint Commissioner, Commissioner (Appeals), Chief Commissioner or Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section

The ITO, Ward-3(1)(1), Ahmedabad vs. M/S Poggen Amp Nagarsheth Powertronics Pvt. Ltd., Ahmedabad

The appeal of the Revenue is dismissed

ITA 237/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Jun 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2013-14 The Income Tax Officer M/S.Poggen Amp Nagarsheth Ward-3(1)(1) Vs Powertronics Pvt.Ltd. Ahmedabad C-1/B, 4402, Gidc Estage Phase-Iv, Vatva Ahmedabad – 382 445, Gujarat Pan: Aaacp 9130 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 10/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 13/06/2024 आदेश/O R D E R

For Appellant: Shri Tushar Hemani, Sr. Adv. &For Respondent: Shri Sudhendu Das, CIT-DR
Section 143(1)Section 143(3)Section 14A

assessing officer under section 14A of the Act in respect of interest expenses incurred for investments made in subsidiaries and administrative expenses. Commissioner (Appeals) deleted such disallowances, upon which, Revenue approached the Tribunal. The Tribunal rejected Revenues appeal, making following observations: - "3.5 We have considered the rival submissions, perused ... raised by the revenue in respect of disallowance of interest expenditure made by the assessing officer under section 14A and deletion made by learned Commissioner (Appeals), we find that no interference is called for in the order of learned Commissioner (Appeals). We hold so because we find that with regard

7Th Battalion Telangana State Special Police, Nizambad vs. ITO Ward 3, Nizambad

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

ITA 556/HYD/2024[20172018]Status: DisposedITAT Hyderabad13 Jun 2024

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 556/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2017-18) The Commandant Income Tax Officer, 7Th Battalion Telangana Vs. Ward-3, State Special Police, Nizamabad Dichpally, Nizamabad [Pan: Aaeat9580D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: None राजस्‍व द्वारा/Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 11/06/2024 घोर्णा की तारीख/Pronouncement On: 13/06/2024

For Appellant: NONEFor Respondent: Shri Shakeer Ahamed, DR
Section 250Section 250(6)

merits, instead of dismissing the same. 6. Requirement of law under section 250 (6) of the Act is that the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. Even

Mukka Rajeshwaraiah, Karimnagar vs. Income Tax Officer, Ward-2, Karimnagar

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

ITA 540/HYD/2024[2017-18]Status: DisposedITAT Hyderabad13 Jun 2024AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Shri SNSR Chinmai, ARFor Respondent: Shri M. Naveen Kumar, DR
Section 250Section 250(6)

addition made by the learned Assessing Officer. 8. Requirement of law under section 250 (6) of the Act is that the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision

Syed Burhanuddin, Jubilee Hills, Hyderabad vs. Income Tax Officer, Ward-14(2), Hyderabad

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

ITA 469/HYD/2024[2017-18]Status: DisposedITAT Hyderabad13 Jun 2024AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri M. Naveen Kumar, DR
Section 144Section 250Section 250(6)

merits, instead of dismissing the same. 6. Requirement of law under section 250 (6) of the Act is that the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. Even

Ficus Mercantile Limited, Delhi vs. Income Tax Officer, Delhi

The appeal is allowed for statistical purposes with consequences to follow as per directions above

ITA 1131/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Jun 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Anubhav Sharmaassessment Year: 2017-18 Ficus Mercantile Limited, Vs. Ito, Ward 9(2), B-89 Ground Floor, New Delhi. Malviya Nagar, New Delhi-1100 17 Pan : Aafcs4215B (Appellant) (Respondent)

Section 139Section 142(1)Section 144Section 69A

demonetization period and thus Assessing Officer proceeded under Section 144 (1)(b) of the Act and made the addition. 4. Before the learned Commissioner (Appeals), assessee had claimed that there was no service of the notice directly in any form and the notice was served through the affixture by Inspector ... thus it was claimed that the assessment order under Section 144 of the Act is not justified. However, learned Commissioner (Appeals) has sustained the addition made by the Assessing Officer for the whole of 3 the credit entries in the bank account under Section 69A of the Act, but restricting

DCIT, Central Circal-6, New Delhi vs. Dipankar Pal, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1014/DEL/2020[2015-16]Status: DisposedITAT Delhi13 Jun 2024AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Anubhav Sharmaassessment Year: 2015-16 Dcit, Central Circle-06, Vs. Shri Dipankar Pal, New Delhi-1100 92 Cj-231, Sector 11, Salt Lake City, Kolkata

Section 143(1)Section 68

Enhancement in Current Assets as on 01.04.2014 : Rs.1,02,65,246.14 Total fresh assets introduced : Rs.2,38,38,170.99 ” 4. In appeal, learned Commissioner (Appeals) was satisfied with the pleas of the assessee and deleted the addition of 238,38,170.99 for which Revenue is in appeal raising following grounds ... Assets) and imposition of Tax Act, 2015 (in short Black Money Act) especially when the part of the circular relied upon by learned Commissioner (Appeals) clarified only a point that no declaration, under one time compliance window, in relation to foreign assets acquired out to income earned

Smt. Hansaben Vinodbhai Parmar Legal Heir of Late Shri Vinodbhai Motibhai Parmar, Gandhinagar vs. The ACIT/DCIT Circle, Gandhinagar

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

ITA 58/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Sushil Kumar Kutiar, Sr. D.R
Section 143(3)Section 68

ground of policy of law. In view of the above, the Tribunal was correct in law in setting aside the order of the Commissioner (Appeals) and directing the Assessing Officer to remove the defect by issuing notice to all the legal representatives of the deceased and bringing them on record

Ramakrishna Rao, Kolkata vs. ITO, Ward-2(3), Alipurduar

In the result, the appeal of the assessee is allowed

ITA 541/KOL/2024[2020-21]Status: DisposedITAT Kolkata12 Jun 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 143(1)Section 250Section 90

taxmann.com 348 it has been held that a speaking order on merits with reasons and findings is to be passed by the Commissioner (Appeals) on the basis of ground raised in the assessee's appeal. For the reason of being a senior citizen aged about 75 years and suffering from