“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)

Balaji Gramin Sahkari Pat Sanstha Maryadit, Maharashtra vs. Income Tax Officer, Ward 1(5), Kolhapur

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

ITA 2141/PUN/2024[2015-16]Status: DisposedITAT Pune21 Jan 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2141/Pun/2024 धििाारण वषा / Assessment Year: 2015-2016 Balaji Gramin Sahkari Pat Vs Ito, Ward Sanstha Maryadit, 1 Kodoli 1(5), Kolhapur Shivaji Chouk Panhala, Kolhapur-416201 Maharashtra Pan-Aabab9500E Appellant Respondent

For Appellant: NoneFor Respondent: M/s. Shilpa N.C

Section 144Section 147Section 148Section 151ASection 250Section 250(6)Section 69

circumstances of the case and in law, the Hon. C.I.T. (Appeals). NFAC, Delhi has erred in non-condoning the delay in filing the appeal before CIT(A) even though sufficient cause was demonstrated beyond doubt. 2. Whether CIT (A), NFAC is correct in dismissing the case limine without going into

Singodwala Warehousing and Logistics Private Limited, Jaipur vs. ITO WD 6(4), Jaipur

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

ITA 1093/JPR/2024[2021-22]Status: DisposedITAT Jaipur17 Jan 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-VH

Section 143(1)Section 246ASection 5

assessment year 2021-22 raising therein following grounds of appeal. “1. That the appellant contends that the Ld. Commissioner of Income Tax (Appeals) (Ld. CIT(A)) fundamentally erred by refusing to address the case on merits. This failure is not only unjustified but also contrary to established legal principles ... suggested by the tax advisor to file an appeal rather than contesting the matter under rectification. 4. Unfortunately, at the time of filing appeal before CIT(A) in form 35 we therefore could not mention that there was delay in filing the appeal before CIT(A). 5. Due to such

Assistant Commissioner of Income Tax, Central Circle -2, Surat vs. Shah Maganlal Gulabchand Choksi, Surat

In the result, appeals of assessee are allowed for statistical purpose

ITA 224/SRT/2022[2017-18]Status: DisposedITAT Surat16 Jan 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 115BSection 131Section 250Section 271ASection 69

total income of assessee. Accordingly, total income was assessed at Rs.50,29,62,390/-. Aggrieved by the above additions, assessee filed appeal before CIT(A). 10. Before CIT(A), the assessee had taken the ground that the statement recorded during survey u/s 131(1A) of the Act was under coercion

Shah Maganlal Gulabchand Choksi, Surat vs. Assistant Commissioner of Income Tax, Central Circle-2, Surat

In the result, appeals of assessee are allowed for statistical purpose

ITA 197/SRT/2022[2017-18]Status: DisposedITAT Surat16 Jan 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 115BSection 131Section 250Section 271ASection 69

Mahinder Singh, Alwar vs. ITO, Ward-1(2), Alwar

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

ITA 1118/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jan 2025AY 2017-18

Bench: Cit(A) U/S 246A Be Condoned. 2. That The Addition Of Rs. 10,18,125.00 As Income From Other Sources Is Without Any Basis & Deserves To Be Set Aside. 3. That The Assessee Craves To Add, Amend, Alter, And/Or Delete Any Ground Of Appeal During The Course Of Appeal Proceedings.”

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT-Sr. DR

Section 143(1)Section 246A

Mahinder Singh vs. ITO 2. In this appeal, the assessee has raised following grounds: - “1. That the delay of 1876 days in filing appeal before CIT(A) u/s 246A be condoned. 2. That the addition of Rs. 10,18,125.00 as income from other sources is without any basis ... appeal was filed after a delay of 1876 days but same was not condoned by the ld. CIT(A). While dismissing the appeal ld. CIT(A) noted that before processing the intimation CPC had given SMS message and information by way email, but the assessee did not respond

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Koya and Company Construction Limited, Hyderabad

In the result, all the appeals of Revenue are partly allowed for statistical purposes

ITA 916/HYD/2019[2003-04]Status: DisposedITAT Hyderabad16 Jan 2025AY 2003-04

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri Rahul Singhania, Sr.D.R

Section 143(2)Section 143(3)Section 254Section 801ASection 801A(4)Section 80I

passed by AO u/s. 143(3) r.w.s. 254 on 04.04.2013 disallowing the claim of assessee w/s. 801A. Against this order, assessee filed appeal before CIT(A) which was allowed. Aggrieved by the order of CIT(A), department filed appeal before ITAT. ITAT vide order in ITA No.507/Hyd/2015 dated 27.06.2016 remitted

Sh. Satnam Singh, Mohali vs. ITO, Ward 6(4), Mohali

In the result, both the appeals of the Assessee are allowed

ITA 334/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 120Section 142(1)Section 144Section 147Section 148Section 69

property at Rs. 90.80 lacs was added to the total income of the Assessee. Aggrieved, with this assessment order also, the Assessee filed appeal before CIT(A). The CIT(A) also confirmed the action of the A.O. as there was no compliance of various notices issued by the ld. CIT

Sh. Satnam Singh, Mohali vs. ITO, Ward 6(1), Mohali

In the result, both the appeals of the Assessee are allowed

ITA 282/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 120Section 142(1)Section 144Section 147Section 148Section 69

Ranjitsinh Narsinh Vaghela, Gandhinagar vs. The Income Tax Officer, Ward-3, Gandhinagar

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

ITA 451/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.451/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2012-13 Ranjitsinh Narsinh Vaghela 3337, Nr. Palaiya Mahakali Mandir Pethapur, Gandhinagar Gandhinagar – 382 610 बनाम / V/S. The Income Tax Officer Ward-3 Gandhinagar स्थायी लेखा सं./Pan: Afepv 3269 D (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By: Shri Hardik Vora, Advocate Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/01/2025 घोषणा की तारीख / Date Of Pronouncement: 15/01/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As “Cit(A)”], Dated 19/01/2024, For The Assessment Year (Ay) 2012-13, Which Upheld The Order Of The Assessing Officer [Hereinafter Referred To As “Ao"] Dated 30/12/2019, Passed Under Section 144 R.W.S.147 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"].

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri R.N. Dsouza, CIT-DR

Section 10(37)Section 144Section 147Section 148

income filed after the issuance of notice under Section 148 as non-compliant due to delayed filing. 3. The assessee preferred an appeal before CIT(A) who passed an order dismissing the appeal. The CIT(A) observed that the reopening under Section 148 was valid as the Assessing Officer

ITO(It)-2(3)(1), Mumbai vs. Subramania Sreenivasan Ganeshnath, Mumbai

In the result, the appeal of the Revenue is dismissed in terms of paragraph 8 and 9 above

ITA 2439/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Jan 2025AY 2017-18

Bench: MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Hiren CFor Respondent: Shri Swapnil Savant

Section 142(1)Section 144C(3)Section 147Section 250Section 68Section 69C

income of the Assessee at INR.4,50,32,525/- as against returned income of INR.52,04,970/-. 4. Being aggrieved, the Assessee preferred appeal before CIT(A) which was allowed vide order, dated 09/02/2024, read with Corrigendum dated 13/02/2024 passed by the CIT(A). 5. Being aggrieved by the above

Pravinbhai Vallabhbhai Kakadiya-HUF, Surat vs. ITO, Ward 2(3)(3), Surat

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

ITA 907/SRT/2024[2017-18]Status: DisposedITAT Surat10 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.907/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Pravinbhai Vallabhbhai Kakadiya – Huf, Vs. The Ito, M-43, Ratnaprabha Co-Op. Housing Ward – 2(3)(3), Society, Bharthana, Vesu, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanhp0960R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 17/12/2024 Date Of Pronouncement 10/01/2025

Section 144Section 234ASection 250Section 253(3)Section 271Section 69A

days. The reasons given before CIT(A) was that assessee had not received the order and hence there was delay in filing appeal. The CIT(A) rejected the appeal at the admission level due to delay in filing appeal. However, he has also decided on merit and dismissed the appeal ... parte. 8. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue stated that the delay in filing appeal before CIT(A) is also not satisfactorily explained. He requested to dismiss the appeal of assessee. 9. We have heard both the parties and perused

Balvant Nandlal Talaviya, Bharuch vs. ITO, Ward-1, Navsari

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

ITA 531/SRT/2024[2012-13]Status: DisposedITAT Surat10 Jan 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

Section 250Section 253(3)Section 50CSection 68

days. The submitted that the registered e-mail Id on the Income- tax portal was updated to ‘amishkumarrania@gmail.com’ on 13.07.2022 when filing the appeal before CIT(A). In Form No.35, the assessee had also provided email ID i.e. ‘amishkumarrania@gmai.com’ for communication of notices. However, all the notices were issued ... r.w.s. 147 r.w.s. 144B of the Act. 7. Aggrieved by the order of AO, the assessee filed this appeal before CIT(A). There was delay in filing the appeal, which was condoned by the CIT(A). The CIT(A) issued various notices on 09.11.2022, 09.04.2023, 29.01.2024 and 05.02.2024. The assessee

Balvant Nandlal Talaviya, Bharuch vs. ITO Ward-1, Navsari

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

ITA 530/SRT/2024[2012-13]Status: DisposedITAT Surat10 Jan 2025AY 2012-13

Section 250Section 253(3)Section 50CSection 68

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Shri Kailash Ramavatar Goenka, Ahmedabad

ITA 67/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR &

Section 132Section 153A

expenses including investments, the AO calculated the tax as per the provisions of section 115BBE of the Act. 4. The assessee preferred an appeal before CIT(A). The CIT(A) provided relief in areas involving double taxation and adopted a pragmatic approach by confirming selective additions based on profits

Subhashchandra Keshavlal Barot, Ahmedabad vs. The ITO, Intl. Taxn. -1, Ahmedabad

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

ITA 550/AHD/2022[2010-11]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2010-11

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2010-11

Section 142(1)Section 144Section 148Section 250

there was a sufficient cause for the same. The Id. CIT(A) has failed to appreciate the period of limitation for filing the appeal before CIT(A) was to Assessment Year: 2010-11 Subhashchandra Keshavlal Barot vs. ITO Page 2 of 4 expire on 11.02.2018, by which time appellant

Income Tax Officer, Aayakar Bhawan vs. Ms Chandar Bhaga Educational Trust, Jammu

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

ITA 408/ASR/2024[2022-23]Status: DisposedITAT Amritsar09 Jan 2025AY 2022-23

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

For Appellant: Sh. Vinay Jamwal, C.A

Section 12ASection 139(1)Section 143(1)Section 250

held that the benefit of exemption u/s 11 cannot be denied if otherwise assessee is eligible to claim the same . In the first appeal before CIT(A), the case was 6 I.T.A. No.408/Asr/2024 ITO v. Chandar Bhaga Educational Trust dismissed merely on the ground that the audit report

Dy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Meena Singla, Focal Point, Khanna

In the result, appeal of the Revenue is dismissed

ITA 660/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh09 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Rohit Kapoor, Advocate and Shri Virsain AggarwalFor Respondent: Smt. Kusum Bansal,CIT, DR

Section 132(1)Section 139(1)Section 142(1)Section 143(2)

accept this contention of the assessee and made the addition. 5. Dissatisfied with the above, the assessee carried the matter in appeal before CIT(A). Assessee has demonstrated the details vide which amount was surrendered and how that A.Y.2018-19 4 income was allocated to different items of assets

The ITO, (Exemptions), Ward-2, Ahmedabad vs. The Gujarat Institute of Housing & Estate Developers, Ahmedabad

In the result, the appeal of the Department is allowed

ITA 1022/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Waghe Prasad Rao, Sr. DRFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 11Section 12ASection 25Section 271(1)(c)

assessee. Penalty proceedings under Section 271(1)(c) of the Act also initiated for furnishing inaccurate particulars of income. 5. The assessee preferred appeal before CIT(A), who vide order dated 20.03.2014 upheld the order of the Assessing Officer in respect of quantum additions. Thereafter, the Assessing Officer upheld ... under Section 271(1)(c) of the Act. ITO vs. The Gujarat Institute of Housing & Estate Developers Asst.Year –2011-12 - 3– 6. In appeal, Ld. CIT(A) observed that in the appeal filled by the assessee before ITAT, against order of Ld. CIT(A) in quantum proceedings, ITAT vide order

Arjanbhai Nanubhai Patel, Ahmedabad vs. Income Tax Officer - Ward -2 TDS, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 483/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

addition on account of alleged on-money for A.Y. 2020-21 to A.Y. 2023-24 which were not the subject matter of appeal before CIT(A). He further erred in applying rate of 14% on gross receipts to compute net income which is highly excessive and not commensurate with ... addition on account of alleged on-money for A.Y. 2020-21 to A.Y. 2023-24 which were not the subject matter of appeal before CIT(A). He further erred in applying rate of 14% on gross receipts to compute net income which is highly excessive and not commensurate with

Nanikram Fatehchand Changlani, Ulhasnagar, Thane vs. ITO, Ward-2(5), Kalyan

In the result, the appeal is dismissed

ITA 2199/MUM/2024[2017-18]Status: DisposedITAT Mumbai06 Jan 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankarnanikram Fatehchand V/S. Income Tax Officer, Ward – Changlani, 403, 4Th Floor, बनाम 2(5), Kalyan, Wayle Nagar, Manila Apartments, O.T. Khadakpada, Kalyan - 421 301, Section, Ulhasnagar - Maharashtra 421005, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aiypc1289P Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Suresh OtwaniFor Respondent: Shri Kiran Unavekar, (Sr. DR)

Section 142(1)Section 143(2)Section 143(3)

treated as income of the assessee u/s.69A of the I.T.Act. and total income was assessed at Rs.23,39,190/-. 4. Aggrieved, he filed appeal before CIT(A) and his response before him from time to time. Subsequently, the case was transferred to Addl. CIT, Appeals, Unit-2, Coimbatore under