“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

135

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

Solapur Construction & Fabrication Pvt Ltd, Solapur vs. Deputy Commissioner of Income Tax, Circle-1, Range-63, Solapur

In the result, the appeal of the assessee in ITA

ITA 198/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jul 2024AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.197 & 198/Pun/2024 िनधा"रण वष" / Assessment Years : 2017-18 & 2019-20 Solapur Construction & Vs. Dcit, Circle-1, Solapur. Fabrication Pvt. Ltd., E-1, Mantrichandak Park, Opp. Mayur Mangal Karyalaya Bijapur Road, Solapur- 413004. Pan : Aaccs5566L Appellant Respondent Assessee By : Shri Piyush Bafna & Shri Aakash Parakh Revenue By : Shri Akhilesh Srivastava Date Of Hearing : 02.07.2024 Date Of Pronouncement : 09.07.2024 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 06.12.2023 & 14.02.2023 Passed By Ld Cit(A)/Nfac For The Assessment Years 2017-18 & 2019-20 Respectively. 2. Since Both The Appeals Were Heard Together, Therefore, We Proceed To Dispose Of Both The Appeals By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.197/Pun/2024 For A.Y. 2017-18 For Adjudication.

For Appellant: Shri Piyush Bafna &For Respondent: Shri Akhilesh Srivastava

Section 143(3)Section 40

vide order dated 30.12.2019 determining total income of Rs.1,98,80,020/-. 6. Since the assessee remained absent in the first appeal, the ld. CIT(A)/NFAC dismissed the appeal of the assessee ex-parte. 7. Being aggrieved with the decision of the ld. CIT(A)/NFAC, the assessee ... these, 2 notices were issued during Covid-19 pandemic period. It is the submission of the counsel of the assessee that the first appeal was filed by Mr. M. Patil, Advocate & all the relevant documents were handed over to him by the assessee. But due to a car accident

Sollapur Construction & Fabrication Pvt Ltd, Solapur vs. Deputy Commissioner of Income Tax, Circle-1, Solapur

In the result, the appeal of the assessee in ITA

ITA 197/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jul 2024AY 2017-18

For Appellant: Shri Piyush Bafna &For Respondent: Shri Akhilesh Srivastava

Section 143(3)Section 40

Hemant Joshi, Mumbai vs. The Income Tax Officer Ward 16(2)(1), Mumbai, Aayakar Bhavan

In the result, appeal of the assessee is dismissed

ITA 2178/MUM/2024[2018-19]Status: DisposedITAT Mumbai09 Jul 2024AY 2018-19

Bench: The Commissioner (Appeals} & Rs. 500 Before This Honorable Tribunal Because The Appellant Has Been Compelled To Pay Them For Dereliction Of Duty By The Additional/Joint Commissioner Of Income Tax (Appeals} - 4, Delhi & The Deputy Commissioner Of Income Tax, Cpc, Bengaluru. The Appellant Is Entitled To This Refund In Terms Of Sections 240 & 244A, Read With Section 254 Of The Income Tax Act, 1961. 4. Without Prejudice & In The Alternative, If Not Appeal Filing Fees, Then The Appellant May Be Awarded The Cost Of Rs. 1,500 Towards Filing Of This Appeal.

Section 139(5)Section 143(1)Section 154Section 244ASection 249Section 254

fees paid, the appeal itself is not maintainable. It is statutory requirement for filing of fees if assessee prefers appeal. The Grounds raised in first appeal in the Form No. 35 reads as under:- 1. The learned Deputy Commissioner erred in disallowing the appellant's claim for depreciation ... submitted that same should also be refunded. In support of his claim of refund of the filing fees of Rs.1,000/- in filing of first appeal before the First Appellate Authority and Rs.500/- filing fees before the Tribunal as referred and relied upon Section 240 and 244A

ACIT, Circle- 17(1), New Delhi vs. Moolchand Healthcare Pvt. Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 421/DEL/2018[2012-13]Status: DisposedITAT Delhi09 Jul 2024AY 2012-13

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri C.S. Aggarwal, Sr. Advocate; and Shri R.P. Mall, Advocate &For Respondent: Shri Anshul, Sr. DR

Section 143(3)

directors, legal and professional expenses and further disallowed business income of sales of shares and depreciation for which the assessee when approached in first appeal before the CIT(A), the CIT(A) allowed the appeal partly and, accordingly, the Revenue is in appeal raising the aforesaid grounds. 7. On hearing

Dharmendra Jinendra Jain, Ahmedabad vs. The Income Tax Officer, Ward-1(2)(1), Ahmedabad

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

ITA 540/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Jul 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Rupesh R. Shah, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R

Section 142(1)Section 143(2)Section 143(3)Section 250Section 40A(2)(b)

income of the assessee as unexplained expenditure incurred from undisclosed source, vide assessment order dated 13.12.2019 u/s 143(3). 4. Aggrieved , the assessee filed first appeal before CIT(A). The ld. CIT(A) issued six notices of hearing to the assessee but no reply was filed by the assessee

Ketan Arvindbhai Patel, Sojitra vs. Income Tax Officer, Ward-2, Anand

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

ITA 269/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad08 Jul 2024AY 2016-17

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Kedar Vyas, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R

Section 139(4)Section 139(5)Section 144Section 250

Assessing Officer to be the income of the assessee from unexplained sources under the head ‘Income from other sources’. 4. Aggrieved, the assessee filed first appeal with ld. CIT(A). During appellate proceedings before ld. CIT(A), the assessee submitted its written submissions . The assessee also challenged the territorial jurisdiction ... held to be non- genuine and unexplained and stood added to the income of the assessee. The assessee filed first appeal with CIT(A). The assessee filed submissions before ld. CIT(A) as well additional evidences u/r 46A. The ld. CIT(A) called for remand report from

M/S. Paravur Service Co-Operative Bank, Kollam vs. Income Tax Officer, Ward 2, Kollam

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

impugned order is set aside. Consequently, the application for condonation of delay filed in the High Court would stand rejected and the miscellaneous first appeal shall stand dismissed as barred by time. No costs.” Once the concerned authority applies its mind and declines to condone the delay in filing

Naresh Gopaldas Bhojwani, Ahmedabad vs. ITO, Ward-5(2)(3), Ahmedabad

In the result, both the appeals of the assessee are allowed for statistical purpose as per our above observations

ITA 285/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Respondent: Shri Sushil Kumar Katiar, Sr.DR

Section 250

never gave the data, documents etc. to me due to which I could not submit the same before Honourable CIT(A) and then, my first appeal was dismissed by CIT(A). 04. Thereafter, I preferred an appeal before ITAT, Ahmedabad in which honourable Bench set aside the appeal

Naresh Gopaldas Bhojwani, Ahmedabad vs. ITO, Ward-5(2)(3), Ahmedabad

In the result, both the appeals of the assessee are allowed for statistical purpose as per our above observations

ITA 282/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Respondent: Shri Sushil Kumar Katiar, Sr.DR

Section 250

Ravindra Bhagwan Potdar, Nashik vs. ITO, Ward 3(1), Nashik

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

ITA 647/PUN/2024[2018-19]Status: DisposedITAT Pune05 Jul 2024AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri Akhilesh Srivastava

Section 143(2)Section 147Section 148Section 2Section 270ASection 270A(9)Section 274

penalty of Rs.1,99,480/- u/s 270A of the IT Act, for under-reporting of income in consequence of misreporting. 4. In the first appeal, the ld. CIT(A)/NFAC after considering the reply of the assessee dismissed the appeal of the assessee and consequentially confirmed the penalty of Rs.1

Timescan Logistics (India) Limited, Chennai vs. ITO, Corp Ward 3(1), Chennai

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

ITA 707/CHNY/2024[2022-23]Status: DisposedITAT Chennai05 Jul 2024AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.707/Chny/2024 िनधा"रण वष"/Assessment Year: 2022-23 V. M/S.Timescan Logistics (India) Ltd., The Income Tax Officer, No.18/3, Annex Iii Floor, Corporate Ward-3(1), Raja Annamalai Building, Chennai. Rukmani Lakshmipathy Road, Egmore, Chennai-600 008. [Pan: Aacct 5483 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V.Balaji, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 115BSection 143(1)Section 154Section 36(1)(va)

India) Ltd. :: 3 :: claim/option exercised u/s.115BAA of the Act by order of the CPC dated 07.08.2023. Thereafter, again assessee filed rectification-application [while the first appeal proceeding was going on before the First Appellate Authority]. Mean while the Ld.CIT(A) noted in the impugned order that one of the conditions