“ appeal before the tribunal ”

Estate of Late Tukojirao Holkar v. CWT

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.

223 ITR 480 · 1997 · High Court

2,040

CIT v. Pruthvi Brokers & Shareholders

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

349 ITR 336 · 2012 · High Court

956

National Thermal Power Co. Ltd. v. CIT

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.

389 ITR 326 · 2016 · High Court

241

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

1 SCC 591 · 1985 · Reported

225

392 ITR 244 · 2017 · High Court

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Otters Club v. DIT

202

CIT v. Bharat General Reinsurance Co Ltd.

The Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days.

81 ITR 303 · 1971 · High Court

202

Shivsagar Veg Restaurant v. ACIT

Income received by an assessee for services rendered to an Indian company may not be taxable, particularly when the Revenue does not contest its non-taxability. This principle aligns with CBDT Circular No. 14 of 1955, which has been approved by the Supreme Court.

317 ITR 433 · 2009 · High Court

202

ITA 5914/MUM/2025[2011-12]Status: DisposedITAT Mumbai14 Nov 2025AY 2011-12

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

Judgments citing appeal before the tribunal

M/S Omega Investments & Properties Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Smt.Renu Jauhrim/S. Omega Investments & Vs. Deputy Commissioner Of Properties Ltd. Income Tax 34-B, 3Rd Floor, Jolly Maker Circle 3(2)(2), Aayakar Chambers Ii, Nariman Bhavan, Maharishi Karve Point, Mumbai-400021. Rd, New Marine Lines, Churchgate, Mumbai-400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaco0978L Appellant .. Respondent

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Mr. Virabhadra S. Mahajan- Sr

Section 143(3)Section 147Section 148Section 250Section 68Section 80I

before ld. CIT(A). Vide order dated 25.08.2025, the appeal was dismissed by ld. CIT(A). Further aggrieved, the assessee has filed an appeal before the Tribunal. 4. Ground no. 1 is legal whereas additions on merits have been challenged in Grounds No. 2 & 3. Ground no. 6 is general

Santosh Kumar, Supaul vs. ITO, Ward- 3 (4), Saharsa

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

ITA 294/PAT/2025[2017-18]Status: DisposedITAT Patna13 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma

Section 147Section 250Section 69A

delay and admit the appeal for adjudication. Page | 2 ITA No.: 294/PAT/2025 Assessment Year: 2017-18 Santosh Kumar. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the grounds of appeal hereto are all without prejudice to each other ... accordingly, the appeal of the assessee is dismissed. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. None appeared on behalf of the assessee and the case was heard with the assistance of the Ld. DR. 6. We have

Rohit Jain, Tonk vs. Income Tax Officer, Ward, Tonk

In the result, the appeals of the assessee are allowed

ITA 760/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR

ITA 759/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Nov 2025AY 2012-13

During the course of hearing, the Registry has pointed out that there is a delay of 159 days in filing the present appeal before the Tribunal. The assessee has filed an application explaining the cause of such delay, which is supported by duly sworn Affidavit. We have gone through ... that the appellant could not controvert the findings given by the AO on merits of the issue. 9. Now the assessee is in appeal before the Tribunal. While pleading on behalf of the assessee, the ld. AR has made the following ground wise submissions- "GROUND OF APPEAL NO. 1: ORDER

Rohit Jain, Tonk vs. Income Tax Officer - Ward, Tonk

In the result, the appeals of the assessee are allowed

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR

ITA 758/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

During the course of hearing, the Registry has pointed out that there is a delay of 159 days in filing the present appeal before the Tribunal. The assessee has filed an application explaining the cause of such delay, which is supported by duly sworn Affidavit. We have gone through ... Tonk. appellant could not controvert the findings given by the AO on merits of the issue. 9. Now the assessee is in appeal before the Tribunal. While pleading on behalf of the assessee, the ld. AR has made the following ground wise submissions- “GROUND OF APPEAL NO. 1: ORDER DATED

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR

ITA 757/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Nov 2025AY 2013-14

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR

ITA 756/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

During the course of hearing, the Registry has pointed out that there is a delay of 159 days in filing the present appeal before the Tribunal. The assessee has filed an application explaining the cause of such delay, which is supported by duly sworn Affidavit. We have gone through ... Tonk. appellant could not controvert the findings given by the AO on merits of the issue. 9. Now the assessee is in appeal before the Tribunal. While pleading on behalf of the assessee, the ld. AR has made the following ground wise submissions- “GROUND OF APPEAL NO. 1: ORDER DATED

Shubham Jain, Tonk, Rajasthan vs. Income Tax Officer, Ward - Tonk, Maha Devali, Tonk

In the result, the appeals of the assessee are allowed

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR

ITA 1178/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22

During the course of hearing, the Registry has pointed out that there is a delay of 159 days in filing the present appeal before the Tribunal. The assessee has filed an application explaining the cause of such delay, which is supported by duly sworn Affidavit. We have gone through ... Tonk. appellant could not controvert the findings given by the AO on merits of the issue. 9. Now the assessee is in appeal before the Tribunal. While pleading on behalf of the assessee, the ld. AR has made the following ground wise submissions- “GROUND OF APPEAL NO. 1: ORDER DATED

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1176/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21

appellant is allowed. Feeeling dissatisfied with the above finding so recorded in the order of the Id. CIT(A), revenue preferred the present appeal before this tribunal on the grounds as reiterated herein above. Ld. DR vehemently argued that the Id. Addl./Jt. CIT considered the legal as well ... where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1175/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1174/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition ... deletes or reduces the addition made on account of concealed income and the Department takes up the matter in further appeal before the Tribunal. Sometimes, a final decision on the quantum of the concealed income becomes available only after the expiry of the two years time-limit. 18. Section

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1169/JPR/2025[2018]Status: DisposedITAT Jaipur13 Nov 2025

allowed. 7. Feeeling dissatisfied with the above finding so recorded in the order of the ld. CIT(A), revenue preferred the present appeal before this tribunal on the grounds as reiterated herein above. Ld. DR vehemently argued that the ld. Addl./Jt. CIT considered the legal as well ... where the relevant assessment or other order is the subject- matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1168/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

appellant is allowed. Feeeling dissatisfied with the above finding so recorded in the order of the Id. CIT(A), revenue preferred the present appeal before this tribunal on the grounds as reiterated herein above. Ld. DR vehemently argued that the Id. Addl./Jt. CIT considered the legal as well ... where the relevant assessment or other order is the subject- matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1166/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1165/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17

where the relevant assessment or other order is the subject- matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition ... deletes or reduces the addition made on account of concealed income and the Department takes up the matter in further appeal before the Tribunal. Sometimes, a final decision on the quantum of the concealed income becomes available only after the expiry of the two years time-limit. 18. Section

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1164/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

ITA 1162/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

appellant is allowed. Feeeling dissatisfied with the above finding so recorded in the order of the Id. CIT(A), revenue preferred the present appeal before this tribunal on the grounds as reiterated herein above. Ld. DR vehemently argued that the Id. Addl./Jt. CIT considered the legal as well ... where the relevant assessment or other order is the subject- matter of an appeal to the Commissioner (Appeals) under section 246 or an appeal to the Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR