“ Commissioner (Appeals) ”

CIT v. Premkumar Arjundas Luthra (HUF)

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.

297 CTR 614 · 2017 · High Court

659

Ahmedabad Electricity Co. Ltd. v. CIT

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.

199 ITR 351 · 1993 · High Court

441

CIT v. Kanpur Coal Syndicate

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.

53 ITR 225 · 1964 · Supreme Court

359

CIT v. Shapoorji Pallonji Mistry

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.

44 ITR 891 · 1962 · Supreme Court

278

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar

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.

1 SCC 591 · 1985 · Reported

225

Mahindra and Mahindra Ltd. v. DCIT

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.

30 SOT 374 · 2009 · ITAT

201

CIT v. Jansampark Advertising & Marketing (P.) Ltd.

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.

56 Taxmann.com 286 · 2015 · High Court

196

ITA 274/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

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)

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

ITA 271/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Chapter shall be passed— (a) in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings ... imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Tribunal is received by the Chief Commissioner or Commissioner, whichever period expires later; (b) in a case, where

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

ITA 270/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Jun 2025AY 2014-15

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

ITA 268/JPR/2025[2013-14]Status: DisposedITAT Jaipur26 Jun 2025AY 2013-14

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Kiran Fine Jewellers Private Tax, Vs. Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri R. K. Bhatra, CA राजस्व की

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Samir Narain Bhojwani, Mumbai vs. DCIT 4(2)(1), Mumbai

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

assessment year 1995-96 and thereafter, the flat was treated as an investment and was so shown in the balance sheet. On appeal, the Commissioner (Appeals) concurred with the Assessing Officer. However, on second appeal, the Tribunal, solely relying on the entry in the balance sheet of the assessee wherein

ACIT 421 Mumbai, Mumbai City vs. Samir Narain Bhojwani, Mumbai

Appeal of the assessee is allowed for statistical purposes and the

ITA 1022/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

The Salsette Catholic Co-Operative Housing Society Ltd, Mumbai vs. ACIT Circle 23(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 6299/MUM/2024[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailthe Salsette Catholic Co-Operative Housing Society Ltd., The Bandra Gymkhana 42, St. Andrew Road Bandra (W), ............... Appellant Mumbai - 400050 Pan : Aaaat0195N V/S Assistant Commissioner Of Income Tax, Circle-23(3), ……………… Respondent 605, Piramal Chambers, Lalbaug, Mumbai - 400012 Assessee By : Shri Devendra Jain Revenue By : Ms. Kavitha Kaushik, Sr.Dr

For Appellant: Shri Devendra JainFor Respondent: Ms. Kavitha Kaushik, Sr.DR

Section 142(1)Section 143(3)Section 250Section 80P(2)(d)

earned from either from Co-operative Bank or from Co-operative Society whatsoever that may be. Consequently, we uphold the order of the learned Commissioner (Appeals) by dismissing the ground raised by the Revenue.” 9. Similar findings were rendered by the Co-ordinate Bench of the Tribunal in assessee

Manish Sharma, Kota vs. JCIT, Central Circle, Udaipur

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

this chapter shall be passed – (a) In a case where the relevant assessment or other order is the subject matter of appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to be Appellate Tribunal under section 253, after the expiry of the financial year ... imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, whichever

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati, Income Tas Officer

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

this submission, must give verifiable details of these customers; only then can the revenue verify whether the credits appearing belong to such customers. The Commissioner (Appeals), therefore, gave the relief by observing that an estimate of income will be made only in case of identified beneficiaries and balance credits would

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

Mintu Rani, Patna vs. Assessement Unit, Income Tax Department, Delhi

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

ITA 16/PAT/2025[2015-16]Status: DisposedITAT Patna25 Jun 2025AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 147Section 250

this respect, it is relevant to examine the provisions of section 250(6) which 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 Assessing Officer's order

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 249Section 253Section 3Section 5

against bogus capital expenses debited in accounts of assessee-company - Accordingly, he made an addition on account of bogus purchases which was confirmed by Commissioner (Appeals) - However, Tribunal had held that capitalization could not be denied to assessee merely on a statement given by director of assessee, without adducing evidence ... Best judgment assessment [Addition] - Assessing Officer made additions without rejecting books of account of assessee during assessment under sections 144 and 143 Commissioner (Appeals) deleted addition on ground that addition of items made by Assessing Officer were mentioned in audited accounts and therefore, they could not be added without rejecting

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 249Section 253Section 3Section 5

against bogus capital expenses debited in accounts of assessee-company - Accordingly, he made an addition on account of bogus purchases which was confirmed by Commissioner (Appeals) - However, Tribunal had held that capitalization could not be denied to assessee merely on a statement given by director of assessee, without adducing evidence ... Best judgment assessment [Addition] - Assessing Officer made additions without rejecting books of account of assessee during assessment under sections 144 and 143 - Commissioner (Appeals) deleted addition on ground that addition of items made by Assessing Officer were mentioned in audited accounts and therefore, they could not be added without rejecting

Universal Medicap Limited, Vadodara vs. The Dy.CIT, Circle-2(1)(1), Vadodara

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

ITA 1871/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(1)Section 143(3)Section 145ASection 154

supporting Sales of Rs. 48,84,65,642/- submitted during appeal proceedings. Still, the details filed were ignored by the learned Commissioner (Appeals) NFAC Delhi and revoked Sec 145A of the IT Act and confirmed the Tax Computation sheet prepared on the ITD Portal of CPC. I.T.A No. 1871/Ahd/2024

Chate Tutorials Pvt Ltd, Aurangabad vs. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde

ITA 479/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Appellants re-iterate the submissions made during the course of personal hearing. The Appellants re-iterate the grounds of appeal taken before the Ld. Commissioner (Appeals) and the Appellate Tribunal. The same shall be treated as part and parcel of the present submission. The same are not being repeated here

Chate Tutorials Pvt. Ltd., Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde

ITA 478/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Chate Tutorials Pvt. Ltd., Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the

ITA 477/PUN/2024[2018-19]Status: DisposedITAT Pune25 Jun 2025AY 2018-19

Chate Tutorials Pvt. Ltd. Aurangabad, Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Chate Tutorials Pvt. Ltd., Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde

ITA 2377/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the