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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)

Pruthvi Himanshu Shah, Ahmedabad vs. Income Tax Officer Ward 1(3)(4), Ahmedabad

ITA 1320/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2012-13

Bench: Us, As

For Appellant: Shri Chetan Agarwal, AR
Section 249Section 249(4)Section 250

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

Income Tax Officer, Ward-8(1), Pune, Akurdi vs. Shamsundar Kaliram Agarwal, Pune

In the result, appeal of the Revenue is allowed

ITA 1428/PUN/2025[2018-19]Status: DisposedITAT Pune30 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1428/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Shamsundar Kaliram Ward-8(1), Pune. S Agarwal, Pratyakshakar Bhavan, Near Akurdi Railway Station, Dr.Ambedkar Road, Akurdi, Pune – 411044. Pan: Alzpa2906R Appellant / Revenue Respondent / Assessee Assessee By None Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 29/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue(Income Tax Officer, Ward- 8(1), Pune), Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 154 R.W.S 250 Of The Act, 1961 Dated 28.03.2025 Emanating From The Order Passed Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 Dated

Section 143(3)Section 144Section 147rSection 154Section 250Section 250(6)Section 251

invoking the Amended Provision of Section 251 of the Act. The relevant Section 251(1) is reproduced here as under : “Powers of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals). 251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against

Shri Bhagwandas Ramdasji Charitable and Religious Trust, Mumbai vs. ITO, Exemption-2(3), Mumbai

In the result, the Assessee's appeal is allowed for statistical purposes in the aforesaid terms

ITA 4451/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Om Prakash Kanta N D Shri Narender Kumar Choudhryshri Bhagwandas Ito (Exemption)-2(3), Ramdasji Charitable & Mumbai Religious Trust, Ground Floor, Oricon House, 1076, Vs. Dr E Moses Road, Mumbai- 400 018 Pan: Aabts 4907 K (Appellant) (Respondent)

For Appellant: Shri Dharmesh Shah &For Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R
Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)Section 250

taxmann.com 548 (Guj.) (10.09.2024) has also dealt with the issue "wherein the Form 10B was filed during the course of appellate proceedings before the Commissioner (Appeals) who allowed the benefit of section 11 of the Act to the Assessee" and the Tribunal upheld the said decision of the Ld. Commissioner

Sarnath Co-Op Housing Society Ltd, Desai Road vs. CIT (Appeal), Piramal Chamber

In the result, all the appeals filed by the assessee are allowed

ITA 3207/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 143(1)Section 250

appeal relates to any assessment or penalty, the date of service of thnotice of demand relating to the assessment or penalty: (3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1892/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Inmarsat Solutions Bv, Netherlands vs. The Assistant Commissioner of Income Tax Circle Intl. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

Head Office does not fall within the ambit of definition of “royalty” Inmarsat Solutions B. V. under Article 12(3)(a). 17. The learned Commissioner (Appeals) and the learned Senior Counsel have strongly relied upon the decision of the co- ordinate bench of the Tribunal in Kotak Mahindra Primus ... covered within the scope of expression “royalty” under Article12(3)(a) of the India Belgium DTAA. Accordingly, the conclusion drawn by the learned Commissioner (Appeals) is I. T.A. No. 1717/Del/2022 42 affirmed. 20. Since we have already held that the data processing cost paid by the assessee does not amount

ACIT, Circle 1(2)(1), International Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee’s both appeals are allowed as above

ITA 724/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

DCIT, Circle-1(2)(1) Int. Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee's both appeals are allowed as above

ITA 723/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... payment of royalty or associated transactions is not a test which can be applied to determine, whether fixed place PE exists. 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 668/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 667/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income-Tax (International Taxation)- 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 3512/DEL/2023[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Assistant Commissioner of Income Tax Circle-10(1), New Delhi, ITO C.R. Building New Delhi vs. Ikea India Pvt. Ltd., Jasola District New Delhi

ITA 2991/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2990/Del/2023 : Asstt. Year : 2016-17 Ita No. 2991/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs M/S Ikea India Pvt. Ltd., Central 10(1), Unit No. 421, Dlf Tower, New Delhi-110002 Jasola District Centre, New Delhi-110044 (Appellant) (Respondent) Pan No. Aadci3006N Assessee By : Ms. Shurti Khimta, Ar Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 30.09.2025 Date Of Pronouncement: 30.09.2025 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals In Ita Nos. 2990 & 2991/Del/2023 For Assessment Years 2016-17 & 2017-18, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1055437476(1) & 1055440298(1) Dated 25.08.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Ms. Shurti Khimta, ARFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 139(1)Section 143(3)Section 35D

disallow the expenses in both the assessment years under dispute. Ikea India Pvt. Ltd. 6. Contesting the disallowances, assessee preferred appeals before learned Commissioner (Appeals). 7. After considering the submissions of the assessee in the context of facts and material on record, learned Commissioner (Appeals) held that the assessee ... decision of Hon'ble jurisdictional High Court in the case of Carefour WC& C India (P) Ltd. vs. DCIT (2015) 53 Taxmann.com 289, learned Commissioner (Appeals) deleted the disallowances. 8. Before us, learned Departmental Representative submitted, though, business has been set up, however, it has not commenced its business

Assistant Commissioner of Income Tax Circle-10(1) New Delhi, ITO C.R. Building New Delhi vs. Ikea India Private Limited, New Delhi

ITA 2990/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2990/Del/2023 : Asstt. Year : 2016-17 Ita No. 2991/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs M/S Ikea India Pvt. Ltd., Central 10(1), Unit No. 421, Dlf Tower, New Delhi-110002 Jasola District Centre, New Delhi-110044 (Appellant) (Respondent) Pan No. Aadci3006N Assessee By : Ms. Shurti Khimta, Ar Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 30.09.2025 Date Of Pronouncement: 30.09.2025 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals In Ita Nos. 2990 & 2991/Del/2023 For Assessment Years 2016-17 & 2017-18, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1055437476(1) & 1055440298(1) Dated 25.08.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Ms. Shurti Khimta, ARFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 139(1)Section 143(3)Section 35D

disallow the expenses in both the assessment years under dispute. Ikea India Pvt. Ltd. 6. Contesting the disallowances, assessee preferred appeals before learned Commissioner (Appeals). 7. After considering the submissions of the assessee in the context of facts and material on record, learned Commissioner (Appeals) held that the assessee ... decision of Hon'ble jurisdictional High Court in the case of Carefour WC& C India (P) Ltd. vs. DCIT (2015) 53 Taxmann.com 289, learned Commissioner (Appeals) deleted the disallowances. 8. Before us, learned Departmental Representative submitted, though, business has been set up, however, it has not commenced its business

ACIT, International Taxation, Circle-1(2)(1), New Delhi vs. Concentrix Cvg Customer Management Group Inc., United State of America

In the result, the assessee’s both appeals are allowed as above

ITA 1281/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Concentrix Cvg Customer Management Group Inc., Delhi vs. DCIT Circle-1(2)(1)International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1086/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 7924/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Convergys Customer Management Group Inc., New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 130/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 7727/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

elucidated above, Article 5(1) has to be read with paragraph 6 of Article 5 which relates to subsidiary companies. 49. The Assessing Officer, Commissioner (Appeals) and the tribunal have primarily relied upon the close association between e-Fund India and the two assessee and applied functions performed, assets used ... test which can be applied to determine, whether fixed place PE exists. ITA No.7727/Del/2027 and Ors. Concentrix CVG … …… …… 60. Before the Commissioner (Appeals), the assessee in their submission had stated that the President of e-Fund Indian provided management support services in U.K. and Australia, while certain personnel of South

Rajendra Chandrakant Chinchnikar, Pune vs. CIT(A)-11, Pune

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

ITA 1700/PUN/2025[2019-20]Status: DisposedITAT Pune29 Sept 2025AY 2019-20

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20 Rajendra Chandrakant Chinchnikar Acit, Central Circle, 2165, B Ward, Koshti Galli, Vs. Kolhapur Mangalwar Peth, Pune – 416012 Pan: Acppc3559D (Appellant) (Respondent) Assessee By : Shri Tanzil Padvekar Department By : Shri Milind Debaje, Jcit Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri Milind Debaje, JCIT
Section 133ASection 139(5)Section 143(1)(a)Section 143(2)Section 270ASection 270A(2)(a)Section 270A(9)(e)Section 274Section 69A

stood at the relevant time read as under: “Penalty for under-reporting and misreporting of income. 270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this Act, direct that any person who has under-reported

Diamond Tradecom Private Ltd., Maharashtra vs. National Faceless Appeal Centre (NFAC), Delhi

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

ITA 1389/KOL/2023[2009-10]Status: DisposedITAT Kolkata29 Sept 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)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 I.T.A. No.: 1389/KOL/2023 Assessment Year: 2009-10 Diamond Tradecom Private Ltd. dispose assessee's appeal