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“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

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Abchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

read with section 251 of the Act.” 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the Revenue is in appeal before the Tribunal by raising the following grounds: 1. On the facts and circumstances of the case and in law the Ld. CIT(A) has erred ... appellate proceedings along with copy of audited financial statements, delay in filing of the said Form is rightly condoned by the Commissioner of Appeals and the Tribunal. The relevant observations of the Hon‟ble High Court read as under: “4. Learned Senior Standing Counsel Ms.Maithili Mehta for the appellant submitted

Assistant Commissioner of Income Tax, Exemption Circle, Aurangabad, Near Holy Cross English School vs. The Nanded Sikhgurudwara Sachkhand Hazur Sahib, Apchalnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

read with section 251 of the Act.” 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the Revenue is in appeal before the Tribunal by raising the following grounds: 1. On the facts and circumstances of the case and in law the Ld. CIT(A) has erred ... appellate proceedings along with copy of audited financial statements, delay in filing of the said Form is rightly condoned by the Commissioner of Appeals and the Tribunal. The relevant observations of the Hon‟ble High Court read as under: “4. Learned Senior Standing Counsel Ms.Maithili Mehta for the appellant submitted

Sanjay Bagaria, Kolkata vs. I.T.O., Ward - 49(1), Kolkata

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

ITA 2622/KOL/2024[2020-2021]Status: DisposedITAT Kolkata26 May 2025AY 2020-2021

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2622/Kol/2024 Assessment Year: 2020-2021 Sanjay Bagaria,………………………………………Appellant Block-A, 200, Bangur Avenue, Near Bigpark, Kolkata-700055 [Pan:Advpb4070D] -Vs.- Income Tax Officer,……………………………....Respondent Ward-49(1), Kolkata, Uttarapan Complex, Ultadanga, Maniktala, Civic Centre, Kolkata-700054 Appearances By: Shri Anil Kochar, A.R., Appeared On Behalf Of The Assessee Shri S.B. Chakraborthy, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 9, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 143(1)Section 154

appeal filed and dismissed the appeal ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal. 6. I have heard both the sides and perused the material available on record. By considering the totality of the facts and circumstances

Bma Wealth Creators Academy Private Limited, Kolkata vs. I.to., Ward-12(4), Kolkata

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

ITA 2580/KOL/2024[2012-13]Status: DisposedITAT Kolkata26 May 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2580/Kol/2024 Assessment Year: 2012-2013 Bma Wealth Creators Academy Pvt. Ltd.,……Appellant 14/1, Paul Mansion, 6, Bishop Lefroy Road, Kolkata-700020 [Pan:Aaecb2890G] -Vs.- Income Tax Officer,……………………………....Respondent Ward-12(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraz D. Shah, A.R., Appeared On Behalf Of The Assessee Shri Akhil Saxena, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 8, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 249(3)Section 250

assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 353 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am of the view that the assessee ... furnish any documentary evidence in support of its claim. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal. 8. I have heard both the sides and perused the material available on record. By considering the totality of the facts and circumstances

Lalpur Uttarayan, Purulia vs. I.T.O., Ward - 2(1) Exemption, Durgapur

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

ITA 2501/KOL/2024[2022-2023]Status: DisposedITAT Kolkata26 May 2025AY 2022-2023

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 10BSection 11Section 12A(1)Section 12A(1)(ac)Section 143(1)

Commissioner of Income Tax (Exemption), Kolkata vide an order dated on 25.08.2023. 2. That the time for filing of the appeal before the Tribunal expired on 23.10.2023. 3. That the Trust engaged the services of Mr Arindam Pal, an accountant, for the purpose of handling accounts and income tax matters

ACIT Central Circle-3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1942/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 May 2025AY 2017-18

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

appeal would lie within the jurisdiction of the Assessing Officer who had passed the assessment order which is the subject matter of appeal before the Tribunal, we, therefore, are inclined to dismiss these appeals filed by the Revenue with the liberty to the Revenue to file these appeals before

ACIT, Central Circle -3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1941/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 May 2025AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

appeal would lie within the jurisdiction of the Assessing Officer who had passed the assessment order which is the subject matter of appeal before the Tribunal, we, therefore, are inclined to dismiss these appeals filed by the Revenue with the liberty to the Revenue to file these appeals before

Asst Commissioner of Income Tax, Central Circle -3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1940/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 May 2025AY 2015-16

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

appeal would lie within the jurisdiction of the Assessing Officer who had passed the assessment order which is the subject matter of appeal before the Tribunal, we, therefore, are inclined to dismiss these appeals filed by the Revenue with the liberty to the Revenue to file these appeals before

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 776/DEL/2025[2015-16]Status: HeardITAT Delhi26 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

afresh after making requisite enquiries and proper verification with regard to taxability of interest on enhanced compensation. 5. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds relate thereto. 6. The Ld. AR submitted that the assessment order was neither erroneous nor prejudicial to the interest

Kharak Singh, Noida vs. ITO Ward 1(1), Noida

In the result, appeal of the assessee is allowed

ITA 775/DEL/2025[2014-15]Status: HeardITAT Delhi26 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

afresh after making requisite enquiries and proper verification with regard to taxability of interest on enhanced compensation. 5. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds relate thereto. 6. The Ld. AR submitted that the assessment order was neither erroneous nor prejudicial to the interest

Chander Bhan, Hansi vs. Income-Tax Officer, Hisar

In the result, appeal of the assessee is allowed

ITA 4112/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana Pan: Ayypb8380N (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

afresh after making requisite enquiries and proper verification with regard to taxability of interest on enhanced compensation. 5. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds relate thereto. 6. The Ld. AR submitted that the assessment order was neither erroneous nor prejudicial to the interest

Assistant Commissioner of Income Tax, Circle-1(1)(1), Dehradun vs. Chakrata First and Associates, Jaipur

Appeal is dismissed

ITA 92/DDN/2023[2017-18]Status: DisposedITAT Dehradun23 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr

Section 145(3)Section 69A

deleted. Ground of appeal 5 is hereby allowed.” This is what leaves the Revenue aggrieved who has filed the instant appeal before the tribunal. 5. We have given our thoughtful consideration to the Revenue’s grounds raised in the instant appeal as well as the assessee’s vehement contentions supporting

Odisha Rising Foundation Trust, Bhubaneswar vs. Income Tax Officer, Exemption Ward, Bhubaneswar

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

ITA 546/CTK/2024[2025-26]Status: DisposedITAT Cuttack23 May 2025AY 2025-26

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 800G(5)(iv)Section 80GSection 80G(5)(ii)Section 80G(5)(iii)Section 80G(5)(iv)

dated 23.10.2024. I.T.A. No.: 546/CTK/2024 Assessment Year: 2025-26 Odisha Rising Foundation Trust. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. On the facts and circumstances of the case, the order passed by the learned CIT(Exemption) rejecting the Form-10AB filed ... I.T.A. No.: 546/CTK/2024 Assessment Year: 2025-26 Odisha Rising Foundation Trust. application for registration under section 80G, the assessee has filed an appeal before the Tribunal. 4. Rival contentions were heard and the submissions made have been examined. The Bench was of the view that the Ld. CIT(Exemption

Ramjibhai Devjibhai Mokariya, Porbandar vs. The ITO Ward-2(4), Porbandar

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

ITA 230/RJT/2025[2012-13]Status: DisposedITAT Rajkot23 May 2025AY 2012-13
For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 144Section 147Section 148Section 249(2)(c)Section 250Section 271(1)(c)

intention to mislead and was due to circumstances beyond control of the appellant. The appellant therefore prays that the delay in filing appeal before the Tribunal may be condoned. 3. On the other hand, the Learned Senior DR for the Revenue opposed the prayer of the assessee for condonation ... communicated to the assessee. Therefore, the assessee whenever, he got the order physically, he immediately took steps to file appeal before the Tribunal. Besides, there was mistake committed by the tax consultant of the assessee and therefore the assessee should not be penalized on account of mistake committed

Rameshbhai Khimjibhai Tank, Rajkot vs. Income Tax Officer, Ward 2(1)(3), Rajkot

In the result, ground raised by the assessee is allowed for statistical purposes

ITA 202/RJT/2025[2016-17]Status: DisposedITAT Rajkot23 May 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.202/Rjt/2025 "नधा"रण वष"/Assessment Year : 2016-17

For Appellant: Shri Sanjay Mehta, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 143(3)Section 250

considered opinion that assessee was under a bona fide belief that the impugned order of Pr. CIT was not appealable before this Tribunal since they were not advised by their Tax Consultants about this legal right. Later on, when a Senior Lawyer advised them to file an appeal, the assessees ... reasons for condonation of delay and urged for a benign view and sought condonation of delay of 725 days in filing the appeal before the Tribunal. A perusal of the reasons and sufficient cause explained by the ld. Counsel for the assessee, gives me an impression of existence of mitigating

Trikambhai Karshanbhai Padasala, Hemal Village, Taluka Jafrabad, Dist. Amreli vs. The ITO Ward-1 (3) (4), Amreli

In the result, grounds of

ITA 157/RJT/2025[2017-18]Status: DisposedITAT Rajkot23 May 2025AY 2017-18
Section 144Section 250

received the order of Ld.CIT(A) but could not inform the assessee, on time, therefore, delay of 216 days occurred in filing the appeal before the Tribunal. Because of the mistake on the part of previous tax consultant, the assessee should not be penalized. Therefore, I note that delay ... Subsequently, the assessee came to know, when he accessed the ITBA portal and then after, the assessee took appropriate steps, to file the appeal before the Tribunal. As I have noted earlier, that because of the mistake on the part of previous tax consultant, the assessee should not be penalized

Punjab Small Industries and Export Corporation Ltd., Chandigarh vs. Assistant Commissioner of Income Tax, Circle 2(1), Chandigarh

In the result, appeal of the Assessee is partly allowed

ITA 627/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh23 May 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 40Section 40aSection 43B

since dismissed the appeal of the assessee. 5. Against the order of the Ld. CIT(A) the assessee filed the appeal before the Tribunal. 6. With respect to Ground No. 2 it is contended by the Ld. AR that as per the provisions of Section 43B. The assessee is entitled

Wildernest Better Living & Maintenance Co-Operative Society Limited, Pune vs. Income Tax Officer, Ward 6(1), Pune

In the result, the appeal of the assessee is allowed

ITA 856/PUN/2025[2021-22]Status: DisposedITAT Pune23 May 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.856/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Wildernest Better Living V The Income Tax Officer, Maintenance Co-Operative S Ward-6(1), Pune. Society Limited, Plot No.58, 59 & 60, Woldernest Society, Khadakwasla, Taluka Haveli, Pune – 411024. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Arpit Dnyandeo Dambhare & Shri Deepak Sasar – Ca’S Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Panaji Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated

Section 139Section 139(1)Section 142Section 143(1)Section 143(3)Section 250Section 80PSection 80P(2)(d)

Karnataka High Court in the case of PCIT Vs. Totgars Cooperative Sale Society (2017) 395 ITR 611 (Kar). The assessee is in appeal before the Tribunal against the order of the CIT(A). ………….. 6. Considering that the issue in assessee's case being identical ie denial of deduction under section

Sahyogh Nagri Sahkari Patsanstha Maryadit, Jalna vs. ITO Ward-1, Jalna

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

ITA 36/PUN/2025[2014-15]Status: DisposedITAT Pune23 May 2025AY 2014-15

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.36/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 Sahyogh Nagri Sahkari Vs. Ito, Ward-1, Jalna. Patsanstha Maryadit, 17/85, Juna Monda Mahesh Nagar, Ambad, Dist. Jalna-431203. Pan : Abmfs8514J Appellant Respondent Assessee By : Shri Prateek Jha Revenue By : Shri Arvind Desai Date Of Hearing : 04.03.2025 Date Of Pronouncement : 23.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.11.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Cooperative Credit Society & Has Not Furnished Its Return Of Income For The Period Under Consideration. On The Basis Of Information Available With The Department, It Was Noticed That The Assessee Has Deposited

For Appellant: Shri Prateek JhaFor Respondent: Shri Arvind Desai
Section 144Section 148Section 148ASection 249Section 249(4)(b)Section 69A

/NFAC dismissed the appeal as infructuous without admitting the same for adjudication. It is this order against which the assessee is in appeal before the Tribunal. 4. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that Ld. CIT(A)/NFAC

Maharashtra Prasarak Mandal, Pune vs. CIT Exemption, Pune

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

ITA 2585/PUN/2024[-]Status: DisposedITAT Pune23 May 2025

Bench: Shri R. K. Panda & Ms. Astha Chandramaharashtra Shikshan Prasarak Mandal The Cit (Exemption), S.No.31, Kundan Nagar, Shankawadi, Vs. Pune Pune – 411043 Pan: Aaatm4186H (Appellant) (Respondent) Assessee By : Shri Pramod S Shingte Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 06-05-2025 Date Of Pronouncement : 23-05-2025 O R D E R

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 11Section 12ASection 80GSection 80G(5)

section 80G(5) of the Act is hereby cancelled.” 3. Aggrieved with such order of Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: 1. On the facts and in the circumstances of the case and in law Ld. CIT Exemption has erred