“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)

Krishan Dev Verma, Jaipur vs. ITO Ward - 1, Bhiwani

ITA 1147/DEL/2020[2014-15]Status: DisposedITAT Delhi06 Jan 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR

Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31

which are common with other AYs, are reproduced below:- “1. That the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (CIT(A)) has erred on facts as well as in law in dismissing the appeal as nonmaintainable on the ground that Resolution Plan of the Appellant company stood approved ... National Company Law Tribunal (NCLT), even prior to filing of the subject appeal before CIT(A) on 15.10.2021. 2. That the C1T(A) has erred on facts as well as in law in dismissing the appeal as non-maintainable, on ground mentioned above, instead of allowing the appeal

Shri Kamaluddin Popatlal Surani, Vapi vs. PCIT, Valsad

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

ITA 666/SRT/2024[2018-19]Status: DisposedITAT Surat02 Jan 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.666/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Kamaluddin Popatlal Surani, Vs. The Pcit, A/12, Golden Park, Kabrastan Road, Valsad Vapi - 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajyps2442M (Appellant) (Respondent) Appellant By Shri Rajesh Upadhyaya, Ar Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 02/12/2024 Date Of Pronouncement 02/01/2025

Section 144Section 148Section 253(3)Section 263Section 271ASection 56(2)(x)

during re- assessment proceedings and AO has made addition of the whole value of SVA of Rs.48,11,389/-. The appellant has filed appeal before CIT(A) on 22.04.2022 ITA No.666/SRT/2024/AY.2018-19 Kamaluddin Popatlal Surani which is pending till date. Since the CIT(A) is having concurrent jurisdiction and is also

Vaibhav Singh, Jaipur vs. ITO 1(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 1081/JPR/2024[AY2022-23]Status: DisposedITAT Jaipur02 Jan 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shailesh Mantri, C.AFor Respondent: Shr. Anup Singh, Addl.CIT a

Section 143(1)(a)Section 154Section 90

vide intimation order u/s 7 Vaibhav Singh vs. ITO 143(1)(a) dated 26.10.2022 order no CPC/223/A2/278736439. The assessee filed an appeal before CIT(A). Later on he come to know about the Form 67 therefore he filed the form 67 on 26/07/2023 and refiled the form 67 again

S.P. Singla Construction Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, the appeal is allowed

ITA 514/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Jan 2025AY 2012-2013

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT-DR

Section 127Section 132Section 143(3)Section 147Section 148Section 148(2)Section 153Section 153A

assessee on account of these bogus Sub Contractor firms at Rs.36,10,58,438/-. Accordingly, assessee's income was assessed. Aggrieved, assessee preferred appeal before CIT(A). 5. Before CIT(A), assessee raised the issue of re-opening vide Ground No. 2 and 3 as under : “2. That the assessment

Shreekoteshwer Mahadev Public Trust, Surat vs. ITO, Exemption Ward, Surat

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

ITA 1066/SRT/2024[2013-14]Status: DisposedITAT Surat01 Jan 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1066/Srt/2024 (Ay 2013-14) (Physical Court Hearing) Shree Koteshwar Mahadev Public Dcit, Cpc, Post Bag No.2, Trust, B/H. Dholakiya Garden, Electronic City Post Office, बनाम Katargam Main Road, Bangalore-560 500. Vs Surat-395 004 [Pan : Aagts 9911 A] Income Tax Officer (Exemption) Surat अपीलाथ"/Appellant ""थ" /Respondent

Section 11Section 143(1)Section 254(1)

assessee’s own case for assessment years 2014- 15 and 2015-16 in ITA Nos. 639 and 640/Srt/2024 dated 24.10.2024. The assessee filed appeals before CIT(A) for three assessment years i.e., AYs 2013-14, 2014-15 and 2015-16. The appeals for assessment years ... already been restored back to the file of Assessing Officer by condoning the delay in filing similar appeal before CIT(A), therefore, following 4 Shreekoteshwer Mahadev Public Trust the principle of consistency, this appeal for assessment year 2013-14 is also restored back to the file of Assessing Officer with

Inder Kumar Vaswani, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

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

ITA 998/JPR/2024[2018-19]Status: DisposedITAT Jaipur01 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.K. Bhatra, C.AFor Respondent: Smt. Anita Rinesh, JCIT-DR

Section 127Section 143(2)

unexplained investment and added a sum of Rs. 9.62.124 as undisclosed income of the assessee. Order of CIT (A) The assessee filed appeal before CIT(A) against said assessment order and in course of hearing filed written submissions which reproduced in appeal order of CIT(A). The Ld. CIT ... CBDT Instruction No. 1916 on account of wife and two children of the assessee. We further note that in appeal Ld. CIT(A) has further allowed the benefit of 600 gms. Of jewellery on account of mother and father of the assessee. holding that the same was allowable

Late Shri Anil Jain Through Legal Heir Ratan Jain, Indore vs. Income Tax Officer - 2(1), Indore

Appeal is allowed partly

ITA 400/IND/2024[2017-18]Status: DisposedITAT Indore01 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Shri Anil Jain Income-Tax Officer, बनाम/ (Through Legal Heir 2(1), Vs. Shri Ratan Jain), Indore. 11-A, Nemi Nagar, Jain Colony, Indore. Pan: Actpj6439P (Revenue/Appellant) (Assessee/Respondent)

Section 115BSection 143(2)Section 143(3)Section 44ASection 69A

read with section 115BBE on account of undisclosed money . 3. Aggrieved, the assessee carried matter in first-appeal before CIT(A) but did not get any success. Now, the assessee has come in next appeal. Page 3 of 18 Late Shri Anil Jain through Legal Heir Shri Ratan Jain, Indore

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

In the result, appeal of the Revenue is dismissed

ITA 676/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Dec 2024AY 2017-18

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR

Section 115BSection 68

treating the same as unexplained cash credits. The AO also taxed the same under Section 115BBE of the Act. Aggrieved the assessee preferred appeal before CIT(A). 4. The CIT(A) deleted the addition by observing in para 5.2.3 sub-para (xi) and (xii) as under : (xi) With this discussion

Bhartiya Aadarsh Shikshan Samiti, Mandsaur vs. Deputy Commissioner of Income Tax (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 319/IND/2024[2017-18]Status: DisposedITAT Indore27 Dec 2024AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2017-18 Bhartiya Aadarsh Deputy Commissioner Of Shikshan Samiti, Income-Tax (Exemption), Manas Bhawan, Bhopal बनाम/ Sanjit Road, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aabab2693N Assessee By Shri Apurva Mehta, C.A. & Shri Rajesh Mehta, Ca & Ld. Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 04.12.2024 Date Of Pronouncement 27.12.2024

Section 11Section 12ASection 144

which is not for AY 2017-18 under consideration. Aggrieved by order of AO, the assessee carried matter in first-appeal before CIT(A). The CIT(A), however, agreed with AO’s conclusions and upheld assessment- order. Now, the assessee has come in next appeal before us assailing the orders

Atiq Ahmed, Hapur vs. ITO, Ward-2(3)(4), Hapur

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

ITA 3676/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Dec 2024AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 40A(3)

Business Income”. Along with penalty proceedings under section 271(1)(c) is separately initiated for inaccurate particulars of income.” 3.1 Aggrieved assessee preferred appeal before CIT(A). 4. The CIT(A) also confirmed the action of the Assessing Officer exactly on identical all the facts. 4.1 Aggrieved assessee

Atiq Ahmed, Hapur vs. ITO, Ward-2(3)(4), Hapur

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

ITA 3675/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Dec 2024AY 2013-14

Section 147Section 148Section 40A(3)

Abhinav Malik, Delhi vs. ITO, Ward-31(1), Delhi

ITA 3525/DEL/2024[2016-17]Status: DisposedITAT Delhi27 Dec 2024AY 2016-17

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmanabhinav Malik Income Tax Officer, D 114, Saket, Ward-31(1), Delhi-110 017 Vs. Delhi. Pan:Aiypm6590K (Appellant) (Respondent) Assessee By Divya Gujral, Ca Department By Shriyogesh Kumar Nayyar, Sr. Dr Date Of Hearing 11/12/2024 Date Of Pronouncement 27/12/2024

For Appellant: (i) That the transaction in hand i.e., the property transacted located at 18, Bl

Section 143(1)Section 143(3)Section 50CSection 56Section 56(2)(vii)

This appeal by assessee is arising out of the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in appeal No. CIT(A), Delhi-11/10248/2018- 19 vide order dated 13/06/2024. Assessment was framed by ITO, Ward-31 (1), Delhi for Asst. Year ... over the sale consideration paid by assessee for purchase of immovable property, which was added as income from other sources. Aggrieved, assessee preferred appeal before CIT(A). 4. The CIT(A) after going through the facts of the case rejected the claim of family settlement that the family settlement does

Gurcharan Singh, Kurukshetra vs. ITO, Ward-1, Kurukshetra

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

ITA 139/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh26 Dec 2024AY 2012-13

Bench: The Ld. Cit(A) Who Has Since Dismissed The Appeal Of The Assessee Holding That Since The Assessee Has Neither Filed The Return Of Income Nor Paid Advance Tax Before Filing The Appeal, The Appeal Cannot Be Admitted As Per The Provisions Of Section 249(4)(B) Of The Act.

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 144Section 249(4)(b)Section 250

mentioned in order u/s 250 of the Act that the appellant has failed to fulfill the mandatory and essential conditions for admission of appeal before CIT(A) as per sec. 249(4)(b). As per the provisions of the section 249(4)(b) of the Act, the appeal shall

Jindal Padding Private Limited, Village Mannpura, Tehsil Nalag vs. Income Tax Officer Parwano, Parwano

ITA 100/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh23 Dec 2024AY 2010-11

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ashok Goyal, CAFor Respondent: Shri Vivek Vardhan, JCIT, Sr.DR

Section 115JSection 143(3)Section 246ASection 250Section 253Section 271Section 271(1)(c)Section 274Section 68

bearing No. ITBA/PNL/F/271(1)(c)/2021- 22/1039387330(1) is dated 04.02.2022. The assessee being aggrieved by the order imposing penalty prefers first appeal before CIT(A) in terms of Section 246A and the ld. CIT(A) by impugned order has sustained the order of ld. AO imposing the penalty

Poonam Rahul Anand, Nashik vs. ITO Ward 1(1), Nashik

Appeal of the assessee is allowed for statistical purpose

ITA 2147/PUN/2024[2015-16]Status: DisposedITAT Pune23 Dec 2024AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2147/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Poonam Rahul Anand, V The Income Tax Officer, Anands Plot No.70, S Ward-1(1), Nashik. Niwas River View, Savarkar Nagar, Gangapur Road, Nashik – 422007. Pan: Addpa4704D Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 16.07.2024 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal In Limine By Refusing To Condone The Delay Of 224 Days In Filing The Appeal Against The Asst. Order U/S 147 Without Appreciating That The Said Delay Was Due To Reasonable Cause & The Same Ought To Have Been Condoned In The Interest Of Justice.

Section 147Section 148Section 250

case of co- owner i.e. husband of the assessee vide asst. order u/s 147 dated 29.03.2022 for A.Y.2015-16, had been challenged by filing appeal before CIT(A) well within stipulated time limit and therefore, there was no reason for the appellant lady to not file appeal on identical issue

Jain Investment Advisors Pvt Ltd, Mumbai vs. ITO, Ward 10(2)(1), Mumbai

Appeal is allowed for statistical purposes

ITA 5823/MUM/2024[2020-21]Status: DisposedITAT Mumbai23 Dec 2024AY 2020-21

Bench: CIT(A) and all this

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri Ajay Singh

Section 143(3)Section 144BSection 250

principles of Natural justice. 4. On the facts and in law, this Hon’ble Tribunal be pleased to condone delay in filing of appeal before CIT(A) and all this appeal to be decided in merits.” 3. The relevant facts in brief are the appeal preferred by the Assessee against ... after granting the Assessee a reasonable opportunity of being heard, and thereafter, adjudicate the grounds raised by the Assessee in appeal before CIT(A), in case the delay in filing the appeal is condoned. It is clarified that in case the Assessee fails to enter appearance before the CIT

The Tamilnadu Co-Op. Milk Producers Federation Ltd., Chennai vs. ITO, Ncw-4(3), Chennai

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

ITA 2683/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 Dec 2024AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.2683/Chny/2024 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Shri G. Akash, Advocate for Shri G. Baskar, AdvocateFor Respondent: Ms. Anitha, Addl. CIT

Section 143(3)

amounting to Rs. 4,84,46,344/- and addition of reserve release amounting to Rs. 58,94,968/-. Aggrieved, the assessee preferred an appeal before CIT(A) on 05.01.2022. The Ld CIT(A) held that the demand notice is dated 08.09.2021 and the assessee has filed appeal on 05.01.2022 which

DCIT., Central Circle-1(3), Hyderabad vs. Adventures International Pvt Ltd, Hyderabad

In the result, the appeal of Revenue in ITA No

ITA 489/HYD/2024[2018-19]Status: DisposedITAT Hyderabad19 Dec 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153C

receipts received through bank mode. 10. Aggrieved by the assessments, the assessee company i.e. M/s. AdventuresInternational Pvt. Ltd, has filed appeal before CIT(A), The Ld. CIT(A), has allowed the appeal of the assessee for the AYs 2017-18, 2018- 19 and 2019-20, by stating that the satisfaction

DCIT., Central Circle-1(3), Hyderabad vs. Adventures International Pvt Ltd, Hyderabad

In the result, the appeal of Revenue in ITA No

ITA 465/HYD/2024[2017-18]Status: DisposedITAT Hyderabad19 Dec 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153C

Talat Khan, Saharanpur vs. ITO Ward 3(3)(5), Saharanpur

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

ITA 3694/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Dec 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumartalat Khan Vs. Ito Altaf Manzil, Vill & Po Ward – 3(3)(5) Kailashpur, Saharanpur Saharanpur Uttar Pradesh-247 001 Pan : Aqzpk 7964 L (Appellant) (Respondent) Assessee By -None- Respondent By Ms. Harpreet Kaur Hansra, Sr. D.R. Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 133Section 143(3)Section 248Section 54F

assessee has not submitted any of the documents and evidences as being necessary to be submitted for claiming the grounds in the appeal before CIT(A).” 5. At the time of hearing of the matter, none appeared on behalf of the assessee. Hence, we proceed with the same ex parte