“appeal before the tribunal”

AppealsSection 253Section 25316,033 judgments

The decision most relied on for appeal before the tribunal is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on appeal before the tribunal

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.

Estate of Late Tukojirao Holkar v. CWT

223 ITR 480 · 1997 · High Court

2,040

citing judgments

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.

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.

National Thermal Power Co. Ltd. v. CIT

389 ITR 326 · 2016 · High Court

241

citing judgments

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.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar

1 SCC 591 · 1985 · Reported

225

citing judgments

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

392 ITR 244 · 2017 · High Court

202

citing judgments

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

CIT v. Bharat General Reinsurance Co Ltd.

81 ITR 303 · 1971 · High Court

202

citing judgments

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.

Shivsagar Veg Restaurant v. ACIT

317 ITR 433 · 2009 · High Court

202

citing judgments

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

ACIT -7(1)(1), Mumbai vs. Mazagon Dock Shipbuilders Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6574/MUM/2024[2005-06]Status: DisposedITAT Mumbai18 Sept 2025AY 2005-06

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2005-06 Assistant Commissioner Of Mazagon Dock Shipbuilders Income Tax-7(1)(1), Ltd. Mumbai Mazdock House, Dockyard Vs. Road, Mazagon, Mumbai – 400010 (Pan: Aaacm8029) (Appellant) (Respondent)

For Appellant: Shri. Prateek Goyal, AdvocateFor Respondent: Shri. Umashankar Prasad, CIT DR

Section 143(3)Section 147Section 148Section 50C

adjudicated. 5. As a result, the appeal of the assessee is allowed.” 7. Contentions of the Revenue by way of this appeal before the Tribunal are that issue of long term capital gain was not considered by the Assessing Officer in the original assessment proceedings and that the fair market

Anandi, Nanital vs. ITO, W- 2(3)(1), Nanital

In the result, the appeal of the assessee is allowed

ITA 69/DDN/2025[2020-21]Status: DisposedITAT Dehradun17 Sept 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.69/Ddn/2025 (A.Y 2017-18) Anandi Vs. Ito Committee Line Mallital Ward- 2(3)(1) Nanital Nanital 263001 Nanital Pan No. Atlpa1481H Appellant Respondent Appellant By Sh. Pavan Kumar Nath, Advocate Respondent By Sh. Amar Pal Singh, Jcit Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 17/09/2025

Section 69A

vide impugned order dated 22.11.2024 dismissed the appeal of the assessee, therefore, aggrieved by the said order assessee is in appeal before the Tribunal. 4. The only ground of appeal is with respect to the addition of Rs.6,48,000/- made u/s 69A of the Act. 5. Before

M/S Sanco Holding As, Dehradun vs. DCIT(International Taxation), Dehradun

In the result, the appeal of the assessee is allowed

ITA 35/DDN/2025[2022-23]Status: DisposedITAT Dehradun17 Sept 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 448Section 44BSection 90(2)

wherein the income computed in draft assessment order is assessed as the income of the assessee. Against the said order, assessee is in Appeal before the Tribunal by taking following grounds of appeal :- 1. That, on the facts and circumstances of the case, the Learned Assessing Officer

Sh. Ashok Kumar, Haridwar vs. ITO, Haridwar

In the result, the appeal of the assessee is allowed

ITA 107/DDN/2025[2015-16]Status: DisposedITAT Dehradun17 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalashok Kumar, Assessment Unit, 19, Sitapur Mazara, Jwalapur, Income Tax Haridwar, Uttarakhand-249407 Vs. Department. Pan-Btupk9604E (Appellant) (Respondent) Assessee By Shri Pankaj Goel, Adv. Department By Shri A. S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 17/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Ld. Cit(A)’ For Short) In Appeal No. Nfac/2014-15/10271519 Dated 10.04.2025 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is An Agriculturist Having No Any Other Source Of Income Than Agricultural Income. Since, The Income From Agricultural Operations Is Exempt From Tax, He Was Not Obliged To File The Return Of Income. The Assessing Officer Based On The Information That Assessee Has Deposited A Sum Of Rs.76,00,000/- In Zila Sahkari Bank Ltd., Initiated Reassessment Proceedings In The Case Of Assessee By Recording Reasons That Income To The Extent Of Rs.76,00,000/- Has Escaped Assessment In The Order Passed U/S 148A(D) Of The Act. Accordingly, Notices U/S 148 Was Issued On 26.03.2022. In Response To Which Assessee Filed Return Of Income On 12.04.2022 Ashok Kumar Vs. Ito Declaring Total Income Of Rs.10,00,000/- From Agriculture Activity & Claimed The Same As Exempt From Tax. The Assessing Officer Passed The Reassessment Order Wherein He Has Made The Additions On Account Of Agriculture Income Of Rs.10,00,000/- By Treating The Same As Income From Other Sources & Further Made Additions Of Rs.76,00,000/- Being Cash Deposited During Demonetization As Unexplained Money U/S 69A Of The Act. The Ao Further Made Additions Of Rs.2,67,195/- As Against Nil Income Declared Towards Bank Interest.

Section 147Section 148Section 148ASection 69A

same as the income from other sources. 4. Aggrieved by the said order of the Ld. CIT(A), the assessee is in appeal before the Tribunal wherein following grounds of appeal were taken:- “1. That the Ld. Commissioner of Income Tax (Appeals) erred both in law and on facts

The Vijaypur Public Carrier Operators Union, Guna vs. ACIT Range 3, Gwalior

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

ITA 135/AGR/2016[2006-07]Status: DisposedITAT Agra17 Sept 2025AY 2006-07

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 11Section 12ASection 143(3)

Learned CIT(Exemptions) to the Assessee and accordingly, the approach of the Learned AO cannot be faulted with. Aggrieved, the Assessee preferred an appeal before the Tribunal. Later the Assessee was granted registration under section 12AA of the Act by the Learned CIT(Exemptions) with effect from

The Vijaypur Public Carrier Operators Union, Guna vs. ACIT Range 3, Gwalior

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

ITA 134/AGR/2016[2005-06]Status: DisposedITAT Agra17 Sept 2025AY 2005-06

Bench: Shri M. Balaganesh**

For Appellant: Shri Rajendra Sharma, Adv<br>Shri Manuj Sharma, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 11Section 12ASection 143(3)