“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)

Sayegh Paint Factories India Private Limited, Ernakulam vs. Corporate Cir 2(1), Kochi

In the result, the appeal filed by the assessee is allowed and the stay petition is dismissed as infructuous

ITA 451/COCH/2025[2019-20]Status: DisposedITAT Cochin30 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr.AR

Section 144B(6)(vii)Section 148Section 271BSection 273BSection 44A

failure referred to in the said provisions if he proves that there was reasonable cause for the said failure. 10- The learned commissioner (appeals) failed to consider the genuine and documented reason for delay in filing the audit report (viz., disputes among directors and ongoing NCLT 4 Rs. 0 proceedings ... which qualifies for protection under Section 273B of the Act. 11- The learned Commissioner (Appeals) issued the order asserting that the appellant failed to appoint an auditor, despite clear evidence to the contrary. The resolution passed at the EGM on July 15, 2019, and corresponding MGT 14 filed with

Kapil Chamanlal Setia, Dhule vs. Addl/Joint/Dy/Asst.CIT/ITO, Itd, National Faceless Assessment Centre, Delhi

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

ITA 810/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.810/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Sharad ShahFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 250

direct bearing on the facts of the instant case and the same reads as under : “Production of additional evidence before the [Joint Commissioner] (Appeals) and Commissioner (Appeals). 46A. (1) The appellant shall not be entitled to produce before the [Joint Commissioner] (Appeals) or, as the case may be, the Commissioner ... appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the [Joint Commissioner] (Appeals) or, as the case may be, the Commissioner (Appeals) records in writing the reasons for its admission. (3) The [Joint Commissioner] (Appeals

M/S. Midnapur Timber Traders, West Midnapur vs. ITO, NFAC, Delhi

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

ITA 1616/KOL/2025[2022-2023]Status: DisposedITAT Kolkata30 Oct 2025AY 2022-2023

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 145(3)Section 250Section 68

furnish any details before the Ld. AO. Aggrieved I.T.A. No.: 1616/KOL/2025 Assessment Year: 2022-23 M/s. Midnapur Timber Traders. with the order of the Commissioner (Appeals), the assessee has filed the appeal before the Tribunal. 4. We have heard the rival contentions and perused the material available on record

Dhanbir Suri, Mumbai vs. ITO Ward 28(1)(1), Mumbai

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

ITA 5370/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosaina.Ys: 2017-18

Section 250

related communications from the Department that I consulted my Chartered Accountant, who informed me that an appellate order had already been passed by the Commissioner (Appeals) and no appeal had been filed against the assessment order. 8. That, I humbly request the Honourable Tribunal to consider this affidavit

Dindoshi Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 41(3)(1), Mumbai

ITA 5178/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Oct 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Rajesh AthavaleFor Respondent: Shri Praveen K. Srivastav, Ld. Sr.D.R

Section 143(1)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.5179/M/2025 Assessment

Brookefield Constructions Pvt Ltd, Mumbai vs. ITO 12(1)(3), Mumbai I

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

ITA 3642/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Oct 2025AY 2015-16

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailbrookefield Constructions Pvt. Ltd., 602, 6Th Floor, Sant Niwas, 394 Linking Road, 14Th Road, Khar (W), Mumbai – 400052 ............... Appellant Pan: Aafca2216E V/S Income Tax Officer – 12(1)(3), 145A, Aaykar Bhavan, M.K. Road, ……………… Respondent Mumbai - 400020

For Appellant: Ms. Mamta YadavFor Respondent: Shri Leyaqat Ali Aafaqui, Sr.AR

Section 143(3)Section 250Section 43C

Appellant or his authorised representative may request for personal hearing so as to make his oral submission or present his case and the concerned Commissioner (Appeals) shall allow such request and communicate the date and time of hearing to the Appellant through the National Faceless Appeal Centre. The relevant clause ... representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the Commissioner (Appeals), through the National Faceless Appeal Centre, under this Scheme. (3) The concerned Commissioner (Appeals) shall allow the request for personal hearing and communicate

Kajal Batra, Delhi vs. ACIT, Circle-52(1), Delhi

In the result, the appeal of the assessee stands dismissed as above

ITA 2419/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

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

Section 147Section 148Section 151Section 68Section 69A

remain non-responsive in the letters or notices issued by the Faceless Assessing 8 Kajal Batra Officer. However, they directly file the appeal to Commissioner (Appeals) against the relevant assessment order. 4. Considering the huge pendency of appeals and disputed tax demands at the Commissioner (Appeals) stage, it is proposed ... that the cases where assessment order was passed as best judgment case under section 144 of the Act, Commissioner (Appeals) shall be empowered to set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment. Further, it is proposed to make consequential amendment

Rupesh Tambi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is Partly allowed

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16

For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 1Section 132Section 133ASection 153ASection 271Section 271A

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Volark Leasing Ifsc Pvt. Ltd, Gujarat vs. ACIT/DCIT, Circle, Gandhinagar, Gujarat

In the result, the appeal of the assessee is allowed

ITA 357/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Pancham Sethi, ARFor Respondent: Date of Hearing

Section 143Section 143(1)Section 234BSection 250Section 80Section 80JSection 80L

avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-tax authority, not being a Joint Commissioner (Appeals) or a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after

ACIT, Anand Circle, Anand vs. Narendrakumar Hansrajbhai Patel, Kheda

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

ITA 834/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.834/Ahd/2024 िनधा"रण वष" /Assessment Year : 2021-22 The Acit Narendrakumar Hansrajbhai बनाम/ Dy./Asst.Commissioner Of Patel V/S. Income Tax (Anand Circle) I C/O. Mahakali Saw Mill Anand – 388 001 Mansarovar Marker Kamla Kamia, Kheda – 387 320 "थायी लेखा सं./Pan: Cmmpp 6784 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mishal Mehta, Ca Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 28/08/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/02/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2021-2022. 2. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether, On Facts & In Circumstances Of The Case & In Law, The Ld.Cit(A) Is Justified In Deleting The Addition Of Rs. 10,64,04,151/-Made U/S 69C Of The Act Without Appreciating The Fact The Assessee Failed To Substantiate The Expenditure Claimed With Supporting Evidences? Asst.Cit Vs. Narendrakumar Hansrajbhai Patel Asst. Year : 2021-22

For Appellant: Shri Mishal Mehta, CAFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 133(6)Section 143(3)Section 250Section 69C

Bench of the Tribunal in Enzen Global Solutions (P.) Ltd. v. Income-tax Officer [2022] 144 taxmann.com 2 (Bang. - Trib.) held that where the Commissioner (Appeals) admitted additional evidences submitted by the assessee to prove genuineness of trade payables and allowed relief without calling for a remand report, it amounted

Shobharam Tulshiram Prajapat, Jalgaon vs. ITO, Ward 1(3), Jalgaon

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

ITA 2128/PUN/2025[2015-16]Status: DisposedITAT Pune29 Oct 2025AY 2015-16

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawdiaFor Respondent: Shri Ajitesh Meena

Section 143(2)Section 144Section 147Section 148Section 153CSection 69A

response of the assessee require extensive enquiries and verification which may not be possible with the machinery available at the level of Commissioner (Appeals). It would best serve in the interest of justice if the appellant gets another chance to represent his case before Ld. AO and thereupon

Satish Vishnu Thombare, Income Tax Officer, Ward-1, Ahmednagar vs. Varsha Prafulla Zende, Ahmednagar

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 132(1)Section 147Section 148Section 151Section 68

incorrect facts, viz., the ground of issuance of impugned notice ignored the modification carried out in the assessment order by order of the Commissioner (Appeals) and besides the entire issue of assessee's claim of deduction under section 80HHC was subject matter of detailed consideration by the Assessing Officer during

Sarang Dealcom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

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

ITA 1230/KOL/2025[2015-2016]Status: DisposedITAT Kolkata29 Oct 2025AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 68

reason for arriving at such decision. The provisions of section 250(6) are reproduced as under: “250(6) – 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 ... taxmann.com 348 (Madras) it has been held that a speaking order on merits with reasons and findings is to be passed by Commissioner (Appeals) on basis of ground raised in assessee's appeal; he cannot dispose the assessee's appeal merely by holding that the Assessing Officer's order

Shri. G K Ravi, Bangalore vs. ACIT, Central Circle-1(4), Bengaluru

ITA 2269/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Oct 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

shows that appellant has not been diligent in its efforts to file the appeal. 6.1 As per Section 249(3) of the Act, the [Commissioner (Appeals)] may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting