← All Phrases

“first appeal”

AppealsSection 246ASection 246A5,395 judgments

The decision most relied on for first appeal is CIT v. Union Tyres (240 ITR 556), cited in 135 judgments on BharatTax.

Leading authorities on first appeal

CIT v. Union Tyres

240 ITR 556 · 1999 · High Court

citing judgments

The first appellate authority, the Commissioner (Appeals), cannot enhance an assessment by considering a new scope or source of income that was not part of the original assessment proceedings. Its power to enhance under Section 251(1)(a) is restricted to what was originally assessed.

Sanjay Sawhney v. Principal Commissioner of Income-tax

116 Taxmann.com 701 · 2020 · High Court

citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

Sugar Mills Pvt. Ltd. v. CIT

156 ITR 54 · 1985 · High Court

citing judgments

An appellate authority can admit and adjudicate a new legal ground for the first time, even if not raised in earlier appellate proceedings, provided its omission was neither willful nor unreasonable.

Kiran Singh & Ors. v. Chaman Paswan & Ors.

1 SCR 117 · 1955 · Supreme Court

citing judgments

A decree or proceeding initiated by an authority without jurisdiction is a nullity, void ab initio, and its invalidity can be raised at any stage, including in collateral proceedings or for the first time on appeal, as a defect of jurisdiction cannot be cured even by consent.

CIT v. S. Chenniappa Mudaliar

74 ITR 41 · 1969 · Supreme Court

citing judgments

The first appellate authority cannot dismiss an appeal for default without disposing of the grounds on merits. Dismissal without going into the merits is not justified.

Ultratech Cement Ltd. v. Additional Commissioner of Income Tax

408 ITR 500 · 2018 · High Court

citing judgments

A tribunal can exercise its discretion to admit an additional ground of appeal, even if raised for the first time, provided it considers the facts and circumstances of the case.

CIT v. Geo Industries and Insecticides (1) Pvt Ltd.

96 TTJ 211 · 2005 · ITAT

citing judgments

The Income Tax Appellate Tribunal (ITAT) can adjudicate a fresh claim raised for the first time before it, provided it is permissible under the law.

Ramco Cements Ltd. v. DCIT

373 ITR 146 · 2015 · High Court

citing judgments

An assessee can make a claim of deduction for the first time before the appellate authorities.

Judgments citing first appeal

Vishal Sahebrao Mahajan, Thane vs. ITO Ward-10(3), Pune

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

ITA 1668/PUN/2024[2011-12]Status: DisposedITAT Pune26 Nov 2024AY 2011-12

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Vishal Sahebrao Mahajan

Section 133(6)Section 143(2)Section 148Section 2Section 250Section 253(5)

Rs.18,57,300/- against the income returned by the assessee at Rs.1,57,130/-. 4. Ld. Addl./JCIT(A)-1, Jaipur dismissed the first appeal filed by the assessee since the appeal was filed belatedly i.e. with a delay of two years. Accordingly, Ld. Addl./JCIT(A)-1, Jaipur without ... copy of the assessment order. Immediately after receiving the copy of the assessment order, he consulted a counsel who advised him to file first appeal against the assessment order. Under the above facts the delay was caused. It was further contended that there was no mala-fide intention in furnishing

Deputy Commissioner of Income-Tax, Circle - 5, Pune vs. Renishaw Metrology Systems Ltd, Pune

The appeal of the Revenue is partly allowed for statistical purposes in above terms

ITA 628/PUN/2021[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Smt Astha Chandra, Judical Member & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 0628/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Dy. Commissioner Of Income Tax, Central Circle-5, Pune . . . . . . . अपीलाथ" / Appellant

For Appellant: Mr Ajit Jain [‘Ld. AR’]For Respondent: Mr Manish Mehta [‘Ld. DR’]

Section 143(2)Section 143(3)Section 246A(1)Section 250Section 253(2)Section 92C

while proposing TP Adjustment in relation of market support services. The Ld. DR submitted that, the first appellate authority while dealing with the first appeal was duty bound to conduct independent enquiries in relation to issues before him and was then to arrive at logical decision thereon after elaborating independent ... concerned, alike in former case we note that not only at the time of proposed TP proposed adjustment and but also in first appeal proceeding the inclusion was challenged on both functionality difference as well as on the size & scale of operation. 7. While excluding these comparable

Dy. Commissioner of Income Tax, Aayakar Bhawan vs. Rockman Industries Limited, Focal Point

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Asstt. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Dy. Commissioner of Income Tax, Circle-4, Ludhiana vs. Rockman Industries Ltd

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Dy. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

DCIT Circle-4, Ludhiana vs. Rockman Industries Ltd, Ludhiana

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

aforesaid assessment order of Ld. AO is dt. 30/12/2018. Proceedings before CIT(A) 3. The assessee being aggrieved by the aforesaid assessment order prefers first appeal in terms of Section 246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal ... which was passed under section 147 r.w.s 144/144B of the Act. 13. That the assessee company being aggrieved by the aforesaid assessment order prefers first appeal before Ld. CIT(A) who by the order bearing No. ITBA/NFAC/S/250/2023-24/1059109232(1) dt. 27/12/2023 has allowed the appeal and has in para

Man Equipment Co. P.Ltd, Mumbai vs. DCIT Cen Cir 37, Mumbai

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

ITA 5144/MUM/2015[2008-09]Status: DisposedITAT Mumbai25 Nov 2024AY 2008-09

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrim/S. Man Equipment Co. V/S. Dcit, Central Circle-37 Pvt. Ltd. बनाम Mumbai 69, Svp Road, Dongri, Mumbai-400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm9716E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: NoneFor Respondent: Shri. B. Laxmi Kanth

Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 271(1)Section 271(1)(c)Section 276C

been rightly imposed by the Ld. AO and confirmed P a g e | 7 A.Y. 2008-09 Man Equipment Co. P. Ltd. in the first appeal. We, therefore, find no reason to interfere with the order of the Ld. CIT(A). 7. In the result, the appeal filed

Assistant Commissioner of Income Tax, Delhi vs. Uk Paints India Private Limited, Delhi

In the result, all the 03 Revenue’s appeals as well as 03 Assessee’s

ITA 3083/DEL/2024[2010-11]Status: DisposedITAT Delhi25 Nov 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Vimal Kumar

Section 143(3)Section 153ASection 271(1)(c)

Simultaneously, AO had initiated penalty proceedings u/s. 271(1)(c) of the Act for having furnished inaccurate particulars of income by the assessee. On first appeal, against the additions, the Ld. CIT(A) confirmed the addition, but also enhanced it to Rs. 10,00,34,735. AO proceeded with

Assistant Commissioner of Income Tax, Delhi vs. Uk Paints India Private Limited, Delhi

In the result, all the 03 Revenue’s appeals as well as 03 Assessee’s

ITA 3082/DEL/2024[2009-10]Status: DisposedITAT Delhi25 Nov 2024AY 2009-10

Bench: Shri Shamim Yahya & Shri Vimal Kumar

Section 143(3)Section 153ASection 271(1)(c)

Simultaneously, AO had initiated penalty proceedings u/s. 271(1)(c) of the Act for having furnished inaccurate particulars of income by the assessee. On first appeal, against the additions, the Ld. CIT(A) confirmed the addition, but also enhanced it to Rs. 10,00,34,735. AO proceeded with

Assistant Commissioner of Income Tax, Delhi vs. U K Paints (India) Private Limited, Delhi

In the result, all the 03 Revenue’s appeals as well as 03 Assessee’s

ITA 3081/DEL/2024[2008-09]Status: DisposedITAT Delhi25 Nov 2024AY 2008-09

Bench: Shri Shamim Yahya & Shri Vimal Kumar

Section 143(3)Section 153ASection 271(1)(c)

Simultaneously, AO had initiated penalty proceedings u/s. 271(1)(c) of the Act for having furnished inaccurate particulars of income by the assessee. On first appeal, against the additions, the Ld. CIT(A) confirmed the addition, but also enhanced it to Rs. 10,00,34,735. AO proceeded with

Aliasagar Inayathusain Bohari, Jalgaon vs. The Income Tax Officer, Ward-3, Dhule

In the result, the appeal of the appellant for A

ITA 1160/PUN/2023[2013-14]Status: DisposedITAT Pune21 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1160/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. Ito, Ward-3, Dhule. M/S. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. Pan : Abapb5558K Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2024 Date Of Pronouncement : 21.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.09.2023 Passed By Ld. Cit(A)-11, Pune [‘Ld. Cit(A)’] For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Is Not Justified In Confirming The Addition Of Rs.70,00,000 When The Impounded Material Is Covered In The Finalized Books Of Accounts Which Were Duly Audited Nothing

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

Section 133ASection 143(2)Section 143(3)

statement recorded u/s 133A and Rs.2,20,869/- towards net profit of bore well business activity being 20% of Rs.11,04,345/-. 5. In first appeal, after considering the reply of the assessee, Ld. CIT(A) dismissed the appeal of the assessee. It is this order against which the assessee

Shambhu Dayal, Kota vs. ITO, Ward -2(2), Kota

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 988/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Nov 2024AY 2015-16

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

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Anup Singh, Addl. CIT-DR

Section 139Section 147Section 148Section 148ASection 271(1)(c)Section 69ASection 80C

salaries." It is noted that the AO initiated consequential penalty u/s 271(1)© of the Act for concealment of particulars of income. 4.2 In first appeal, the ld. CIT(A) has confirmed the action of the AO by observing as under:- Findings of the Ld. CIT(A) ‘’7.1. The appellant

Yadram, New Delhi vs. ITO Ward-68(1), New Delhi

Appeal is allowed for statistical purpose in above terms

ITA 3417/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Nov 2024AY 2013-14

Bench: Shri Satbeer Singh Godara[Assessment Year: 2013-14

Section 250Section 250(6)

situation it comes to the notice of the undersigned from the lower appellate discussion at page 7 para 5.1 onwards that he had filed first appeal physically; which in turn, has not been counted for the precise reason that it was not in the form of e-appeal which came

M/S. Yashoda Inn Private Limited., Kolkata vs. DCIT, Circle-7(1), Kolkata.

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

ITA 1262/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Nov 2024AY 2014-15

Bench: Sri Rajpal Yadav & Sri Rakesh Mishra

Section 133(6)Section 143(3)Section 250Section 68

show cause notice issued. Page 2 of 7 I.T.A. No.: 1262/KOL/2023 Assessment Year: 2014-15 M/s. Yashoda Inn Private Limited. 2.2. In the first appeal before the ld. CIT(A), it was submitted by the assessee that the promoter directors decided to raise additional fund for business exigencies

Income Tax Officer, Ward 25(1), Kol, Aayakar Bhawan Dakshin vs. Shyamasree Ghosh, Kolkata

In the result, the appeal of the revenue is dismissed and the Cross

ITA 1177/KOL/2023[2018-19]Status: DisposedITAT Kolkata20 Nov 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Sanjay Awasthi

Section 147Section 148Section 148A

credit etc. He, however, made the addition of Rs.15,96,512/- on account of bogus long term capital gains in share transactions. 4. In first appeal, the assessee contested the assessment order not only on the ground of validity of reopening of the assessment but also on merits

H. Tamboli and Sons, Satara vs. The Income Tax Officer, Ward-2, Satara

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

ITA 543/PUN/2024[2017-18]Status: DisposedITAT Pune19 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.543/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 H. Tamboli & Sons, Vs. Ito, Ward-2, Satara. H. No.37, Rajaspura Peth, Satara- 415001. Pan : Aadfh3058A Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 03.09.2024 Date Of Pronouncement : 19.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.02.2024 Passed By Ld. Cit(A)-11, Pune [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Learned Assessing Officer Erred In Making An Addition Of Rs.46,50,000 U/S 69A Unexplained Income By Disregarding The Submission Of The Appellant That Entire Cash Is Accounted In The Books Of Account Maintained By The Appellant, As Turnover & Forming Part Of The Cash Balance Before Demonetization Date

For Appellant: Shri Pramod S. Shingte

Section 143(2)Section 69A

determined the total taxable income at Rs.50,90,760/- as against the income returned by the assessee at Rs.4,40,760/-. 4. In first appeal, Ld. CIT(A) after considering the reply of the assessee dismissed the appeal vide order dated 08.02.2024 and confirmed the order passed by the Assessing