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“appeal before CIT(A)”

AppealsSection 246ASection 246A1,827 judgments

The decision most relied on for appeal before CIT(A) is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on appeal before CIT(A)

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

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. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

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.

New Diwan Oil Mills v. CIT
296 ITR 495 · 2008 · High Court
351
citing judgments

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

Judgments citing appeal before CIT(A)

Suyash Solutions Pvt.Ltd, Pune vs. DCIT Circle-5, Pune

Accordingly, the Appeal filed by the Assessee is dismissed

ITA 576/PUN/2025[2010-11]Status: DisposedITAT Pune12 Sept 2025AY 2010-11

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.576/Pun/2025 निर्धारण वषा / Assessment Year: 2010-11 Suyash Solutions Pvt. Ltd., V The Dy.Cit, S.No.145, Pune Saswad Road, S. Circle-5, Pune. Opp,.Navalakha Godown, Phursungi, Pune – 412308. Maharashtra. Pan: Aajcs7144M Appellant/ Assessee Respondent / Revenue Assessee By Shri Mihir C Naniwadekar & Shri B.D.Bhide – Ar’S Revenue By Shri Akhilesh Srivastva– Addl.Cit(Dr) Date Of Hearing 17/06/2025 Date Of Pronouncement 12/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-1, Gurugram Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2010-11, Dated 22.01.2025 Emanating From Assessment Order U/S.143(1) Of The I.T.Act, Dated 23.02.2011. The Assessee Has Raised Following Grounds Of Appeal :

Section 139(1)Section 143(1)Section 250

Service of the 23 February 2011 As admitted by the Order Assessee in Form 35 Time Limit to file 25 March 2011 appeal before CIT(A) (Within 30 days of u/s 246A receipt of the impugned order) Date of Filling Appeal 25 December 2024 before CIT(A) Date of Death

Jiteshbhai Ramniklal Nagada, Jamnagar vs. ITO, Ward 2(6), Jamnagar

In the result, both appeals filed by the assessees, are allowed for statistical purposes

ITA 46/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Sept 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)

For Appellant: Shri Dushyant Maharshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 2(14)Section 50CSection 56Section 68

assessee and set aside the order of CIT(A) and remand the various issues raised by the assessee in the grounds of appeal before CIT(A) for fresh consideration by the assessing with a liberty to the assessee to prove his case by producing sufficient evidence/material/additional evidences to the satisfaction

Kantaben Ramniklal Nagda, Jamnagar vs. ITO, Ward 2(6), Jamnagar

In the result, both appeals filed by the assessees, are allowed for statistical purposes

ITA 39/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Sept 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)

For Appellant: Shri Dushyant Maharshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 2(14)Section 50CSection 56Section 68

assessee and set aside the order of CIT(A) and remand the various issues raised by the assessee in the grounds of appeal before CIT(A) for fresh consideration by the assessing with a liberty to the assessee to prove his case by producing sufficient evidence/material/additional evidences to the satisfaction

Ramashis Ramkeval Pandey, Vapi vs. ITO, Ward-7, Vapi

In the result, appeal of the assessee is dismissed

ITA 1228/SRT/2024[2010-11]Status: DisposedITAT Surat09 Sept 2025AY 2010-11

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1228/Srt/2024 Assessment Year: (2010-11) (Physical Hearing) Ramashis Ramkeval Pandey Income Tax Officer, Ward-7, Vapi, बनाम/ Flat No.104, Shivaji Park, Fortune Square-Ii, Daman Road, Vs. Near St. Xaviers School, Chala, Vapi-396 191 Chhrwada- 396 191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asbpp 4263 B (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By None राज" की ओर से/Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख /Date Of Hearing 01/09/2025 उद्घोषणा की तारीख /Date Of Pronouncement 09/09/2025

Section 144Section 148Section 250

High Courts and added addition of Rs.19,10,677/- reflected in 26AS. Aggrieved by the addition made by the AO assessee preferred appeal before CIT(A). The assessee filed appeal before CIT(A) after 207 days. The Ld. CIT(A) did not admit the appeal of assessee relying on various

DCIT, C-V, Ludhiana vs. M/S Hero Cycles Ltd., Ludhiana

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

ITA 588/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

For Appellant: Shri Ashwani Kumar, Shri Ashish Aggarwal &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

vide para 4.7 of the Assessment order. 26.2 It is further submitted that assessee raised this issue of suo-moto disallowance in the appeal before CIT(A) vide written submissions duly reproduced in the order. The Ld. CIT (A) after due consideration of assessee's submissions and ITAT orders

M/S Hero Cycles Ltd., Ludhiana vs. ACIT, C-V, Ludhiana

ITA 473/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13
For Respondent: Shri Ashwani Kumar, Shri Ashish Aggarwal &
Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL

Anjan Dasgupta, Gurgaon vs. DCIT, Guntur

In the result, appeal of the assessee is dismissed

ITA 218/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 218/Viz/2025 ("नधा"रण वष" / Assessment Year: 2016-17) Anjan Dasgupta, Vs. Dcit, Gurgaon. Circle-1(1), Pan: Afspd0589G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Nitin Gulati, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri Nitin Gulati, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 143(1)Section 246A(1)(a)Section 249(2)

hearing, violates the principles of natural justice. 9. That the appellant prays that in the interest of justice, the delay in filing the appeal before CIT(A) be condoned, and the matter be decided in favour of appellant on merits. 10. The appellant craves leave to amend, alter

Mithlesh Ashok Thukral, Pune vs. ITO Ward 13(4), Pune

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

ITA 840/PUN/2025[2023-24]Status: DisposedITAT Pune02 Sept 2025AY 2023-24

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2023-24

For Appellant: Shri Suhas BoraFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 249Section 250

CIT(A) National faceless Appeal Center, Delhi. 6. As instructed by the senior consultant, I immediately took steps to file an appeal before CIT(A) National faceless Appeal Center, Delhi. 7. Thus, filing of appeal against the said order passed u/s 143(1) of the Act got delayed unintentionally

Akhubhai Kathalbhai Khuman, at Nana Liliya, Taluka Mota Liliya, Dist. Amreli vs. The ITO Ward 3 (1) (4) Amreli, Amreli

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

ITA 305/RJT/2025[2013-14]Status: DisposedITAT Rajkot29 Aug 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 305/Rjt/2025 (Assessment Year: 2013-14) (Hybrid Hearing) Akhubhai Kathalbhai Khuman, Vs. Ito, Nanaliliya Mota Lilya, Ward-3(1)(4), Amreli-365601 Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bbcpk2506F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Pragnesh Jagasheth, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 144Section 250

lower authorities. The ld.DR stated that cost may be imposed on the assessee, as the assessee has been negligent in pursuing the appeal before CIT(A). 7.We have heard both the parties and gone through materials available on record. We note that ld. CIT(A) has not decided the issue

Shree Bantva Sayukta Seva Sahkari Mandali Limited, Bantva vs. Income-Tax Officer, Junagadh

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

ITA 216/RJT/2025[2020-2021]Status: DisposedITAT Rajkot29 Aug 2025AY 2020-2021

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Sumit Shingala, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR
Section 143(3)Section 80PSection 80P(2)Section 80P(2)(d)

therefore, I set aside the order of CIT(A) and remand the various issues raised by the assessee in the grounds of appeal before CIT(A) for fresh consideration by the assessing officer, with a liberty to the assessee to prove his case by producing sufficient evidence/material to the satisfaction

Kaniyalal Savljibhai Rajpurohit, Kosamba vs. ITO, Ward 3(3)(4), Surat

In the result, appeal of the assessee is partly allowed

ITA 1083/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1083/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Kaniyalal Savljibhai Rajpurohit Income Tax Officer, Ward-2, बनाम/ Gangasagar Apartment Bardoli, Income Tax Office, 2Nd Vs. Tarsadi, Mangrol, Surat-394 Floor, Bsnl Building, Opp. Jalaram 120 Temple, Station Road, Bardoli-394 601 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aylpr 4526 R (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Mayur Thakkar, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 139Section 142(1)Section 144Section 250

Accordingly, total income of the appellant was assessed at Rs.19,82,353/-. Aggrieved by the addition made by the AO, the assessee filed appeal before CIT(A). 4. It was observed by CIT(A) that appellant produced the gross margin certificate issued by GCMMF during the assessment proceedings

Aruna Singh, Thane vs. ITO Ward 3(1), Kalyan

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

ITA 1007/PUN/2025[2018-19]Status: DisposedITAT Pune29 Aug 2025AY 2018-19

Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sharad A. Vaze &For Respondent: Shri Ajay Kumar Keshari
Section 147Section 148Section 148ASection 270A

dismissing the appeal solely on the ground of delay of 137 days in filing the appeal, for the reasons beyond her control. The appeal before CIT(A) be restored by setting aside his order dt. 27/01/2025. 2. Without prejudice to Ground No.1 above, in the facts and circumstances

Mohit Satsangi, Delhi vs. DCIT, Central Circle-16(1), Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 1362/DEL/2025[2023-24]Status: DisposedITAT Delhi28 Aug 2025AY 2023-24

Bench: Shri Sudhir Kumar & Shri Manish Agarwalmohit Satsangi, Dcit, 24Th Floor, E-2 Block, Circle-16(1), Civic Centre, Jawaharlal Vs. Delhi. Nehru Marg, Delhi-110017. Pan-Awmps2265D (Appellant) (Respondent) Assessee By Shri Basant Kumar, Adv. & Ms. Sabhya Saachi Sharma, Ar Department By Shri Om Prakash, Sr. Dr Date Of Hearing 21/08/2025 Date Of Pronouncement 28/08/2025 O R D E R [ Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Addl./ Jt. Commissioner Of Income Tax (Appeals)-4, Mumbai [Cit(A) In Short], Dated 22.01.2025 In Appeal No. Addl./Jcit-(A) Mumbai- 10036/2022-23 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2023-24. 2. At The Outset, It Is Seen That The Appeal Of The Assessee Is Filed Delayed By 143 Days Before The Ld. Cit(A), For Which Delay Condonation Petition Was Also Filed, Wherein It Was Stated By The Mohit Satsangi Vs. Acit Assessee That He Had Filed Rectification Applications On Two Occasions Before The Ao For Rectification Of The Order, However, Both These Applications Were Dismissed, Therefore, The Assessee Had With No Other Alternate But To File The Appeal Before Cit(A) & In This Process The Same Was Got Delayed By 143 Days. The Ld. Cit(A) Did Not Find Any Force In The Reasons Given By The Assessee & Not Admitted The Appeal Of The Assessee By Not Condoning The Delay. 3. Before Us, Ld. Ar Of The Assessee Submits That The Delay Is Bonafide & There Was Reasonable Cause As Assessee Was Exploring The Alternate Remedy & Acted In Terms Of Legal Advice Therefore, The Appeal Was Got Delayed. He Also Placed Reliance On The Following Judgments: -Subhash Malik Vs. Cit 325 Itr 243 (All) -Sps Educational & Welfare Society Versus Dcit-Dpc [2022 (9) Tmi 87-

Section 250

rectification of the order, however, both these applications were dismissed, therefore, the assessee had with no other alternate but to file the appeal before CIT(A) and in this process the same was got delayed by 143 days. The Ld. CIT(A) did not find any force in the reasons

Dhanuben Ramanbhai Sonavadiya, Surat vs. ITO, Ward 1(3)(6), Surat

In the result, appeal of the assessee is partly allowed

ITA 470/SRT/2024[2016-17]Status: DisposedITAT Surat27 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.470/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Dhanuben Ramanbhai Income Tax Officer Ward-2(3)(7), बनाम/ Sonavadiya Surat, Anavil Business Center, Vs. A-1/102, Omkar Residency, Adajan Hazira Road, Adajan, Palanpur, Mahidharpura, Surat-395 007 Surat- 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ebeps 7022 D (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Sapnesh R Sheth, Advocate राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 29/07/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 27/08/2025

Section 143(2)Section 143(3)Section 250Section 44A

determined at Rs.1,13,59,320/- as against returned income of Rs.13,79,990/-. Aggrieved by the addition made by AO, assessee preferred appeal before CIT(A). 3. Before CIT(A), the assessee filed written submission dated 25.08.2021 wherein it was stated that the assessee is a Direct Sales Agent

DCIT, CC-1(4), Ahmedabad vs. Goldmine Commodities Private Limited, Ahmedabad

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

ITA 1260/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2016-17

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1260/Ahd/2024 िनधा"रण वष" /Assessment Year : 2016-17 The Deputy Commissioner Goldmine Commodities Pvt. Ltd., Of Income Tax, बनाम/ Goldmine House, V/S. Central Circle-1(4), 4, Niranjan-Nirakar Society, Ahmedabad. Near Shreyas Railway Crossing, Ambawadi Ahmedabad-380007. (Gujarat) "थायी लेखा सं./Pan: Aaccg1295L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Rignesh Das, Cit-Dr Assessee By : Shri Kishor Goyal, Ar सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 27/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Revenue Is Directed Against The Order Dated 25.04.2024 Of The Commissioner Of Income-Tax (Appeals) [Hereinafter Referred To As “The Cit(A)”] Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] For Assessment Year 2016-17. The Acit, Circle-2(1)(1), Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], Dcit Vs. Goldmine Commodities Pvt. Ltd. Assessment Year 2016-17

For Appellant: Shri Kishor Goyal, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 115JSection 143(3)Section 250Section 271(1)(c)Section 274Section 56(2)(viib)

read with section 274. The assessed income was computed at Rs. 9,85,22,820/-. 9. The assessee preferred an appeal before CIT(A). The CIT(A) noted that - the valuation report on DCF was signed and certified by Apaji Amin & Co. LLP, an independent chartered accountant

ACIT, Circle-3(2), New Delhi vs. Asian Consolidated Inds.Ltd), Rewari

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

ITA 7501/DEL/2018[1995-96]Status: DisposedITAT Delhi27 Aug 2025AY 1995-96

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ayush Garg, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 264

independently. In the assessment order passed by the Assessing Officer, certain additions and disallowances were made against which, each of these companies filed appeal before CIT(A). 4. In the meantime, a liquidation petition was filed by Gujarat State Financial Services on 16.10.1997 and an order was passed ... original order which the earlier AO has passed in the first round. 8. Aggrieved by the order of the AO, the assessee filed appeal before CIT(A). The CIT(A) vide order dated 26.12.2017 had decided the appeal and has deleted the various additions and disallowances made

DCIT, Circle-3(2), New Delhi vs. Asian Consolidated Inds.Ltd), Rewari

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

ITA 4514/DEL/2018[1993-94]Status: DisposedITAT Delhi27 Aug 2025AY 1993-94

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ayush Garg, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 264

independently. In the assessment order passed by the Assessing Officer, certain additions and disallowances were made against which, each of these companies filed appeal before CIT(A). 4. In the meantime, a liquidation petition was filed by Gujarat State Financial Services on 16.10.1997 and an order was passed ... original order which the earlier AO has passed in the first round. 8. Aggrieved by the order of the AO, the assessee filed appeal before CIT(A). The CIT(A) vide order dated 26.12.2017 had decided the appeal and has deleted the various additions and disallowances made

DCIT, Circle-3(2), New Delhi vs. Asian Consolidated Inds.Ltd), Rewari

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

ITA 6218/DEL/2017[1994-95]Status: DisposedITAT Delhi27 Aug 2025AY 1994-95

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ayush Garg, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 264

independently. In the assessment order passed by the Assessing Officer, certain additions and disallowances were made against which, each of these companies filed appeal before CIT(A). 4. In the meantime, a liquidation petition was filed by Gujarat State Financial Services on 16.10.1997 and an order was passed ... original order which the earlier AO has passed in the first round. 8. Aggrieved by the order of the AO, the assessee filed appeal before CIT(A). The CIT(A) vide order dated 26.12.2017 had decided the appeal and has deleted the various additions and disallowances made

M/S Singhal Tel Evam Pashu Ahar Udyog, Tonk vs. Income Tax Oficer Ward Tonk, Tonk

ITA 965/JPR/2025[2011-2012]Status: DisposedITAT Jaipur26 Aug 2025AY 2011-2012

Bench: CIT(A), the assessee firm had engaged Shri Mahaveer Lal Jain, but said counsel left this world on 30.05.2021, and as such, the applicant had no information or knowledge about the impugned order, dated 13.03.2025, passed by Learned CIT(A). So, the prayer is that the appeal be admitted.

For Appellant: Shri Saurabh Harsh, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

point of condonation of delay. File perused. 3. Ld. AR for the applicant-applicant has submitted that for the purpose of appeal before CIT(A), the assessee firm had engaged Shri Mahaveer Lal Jain, but said counsel left this world on 30.05.2021, and as such, the applicant had no information ... factum of death of Shri Mahaveer Lal Jain, the counsel claimed to have been earlier engaged by the assessee for the purposes of appeal before CIT(A), and non communication of the last notice dated 04.03.2025, AR for the appellant has submitted that the matter may be restored

The Visnagar Nagrik Sahakari Bank Ltd., Mehsana vs. The ACIT, Circle-Gandhinagar (Previously DCIT, Patan Circle, Patan), Gandhinagar

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 738/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad26 Aug 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

For Appellant: Shri A P Nanavaty, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(4)

also directed initiation of penalty proceedings under section 271(1)(c) for concealment of income. 8. For A.Y. 2013-14 the assessee preferred appeal before CIT(A). The appeal before CIT(A) was delayed by more than 6 months. The ITA Nos.738,1414 &1415/Ahd/2025 The Visnagar Nagrik Sahakari Bank