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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

Mesers Goyal Energy & Steel Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result both the appeals of the assessee are allowed

ITA 245/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.244 & 245/Rpr/2019 (ननधाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/S Goyal Energy & Steel Pvt. Ltd. Vs Acit, Central-2, Raipur Behind Happy Restaurant, Ring Road-2, Tatiband Chowk, Raipur-492009 Pan No. :Aaccg 2758 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Akshay Ringasia & Rajesh KumarFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 153ASection 68

dismissed the appeal of the assessee. 8. Against the order of the ld. CIT(A), the assessee is in further appeal before the Tribunal. 9. Ld.AR before us argued on the additional ground raised by the assessee and submitted that the assessment framed by the AO is not maintainable

Mesers Goyal Energy & Steel Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result both the appeals of the assessee are allowed

ITA 244/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.244 & 245/Rpr/2019 (ननधाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/S Goyal Energy & Steel Pvt. Ltd. Vs Acit, Central-2, Raipur Behind Happy Restaurant, Ring Road-2, Tatiband Chowk, Raipur-492009 Pan No. :Aaccg 2758 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Akshay Ringasia & Rajesh KumarFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 153ASection 68

dismissed the appeal of the assessee. 8. Against the order of the ld. CIT(A), the assessee is in further appeal before the Tribunal. 9. Ld.AR before us argued on the additional ground raised by the assessee and submitted that the assessment framed by the AO is not maintainable

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

however, the additions made for the assessment years 2016-2017 & 2017-2018 were partly deleted. 9. Now, the revenue is in further appeals before the Tribunal against the order of the ld. CIT(A). 10. Ld DR took us to the order of Ld AO substantiating the contention of revenue ... respect of the said purchase of property. Thereafter, the revenue, being aggrieved by the order passed by the CIT (Appeals), preferred an appeal before the Tribunal which has been dismissed by the Tribunal by confirming the deletion made by the CIT (Appeals). The revenue is in appeal before

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

however, the additions made for the assessment years 2016-2017 & 2017-2018 were partly deleted. 9. Now, the revenue is in further appeals before the Tribunal against the order of the ld. CIT(A). 10. Ld DR took us to the order of Ld AO substantiating the contention of revenue ... respect of the said purchase of property. Thereafter, the revenue, being aggrieved by the order passed by the CIT (Appeals), preferred an appeal before the Tribunal which has been dismissed by the Tribunal by confirming the deletion made by the CIT (Appeals). The revenue is in appeal before

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

however, the additions made for the assessment years 2016-2017 & 2017-2018 were partly deleted. 9. Now, the revenue is in further appeals before the Tribunal against the order of the ld. CIT(A). 10. Ld DR took us to the order of Ld AO substantiating the contention of revenue ... respect of the said purchase of property. Thereafter, the revenue, being aggrieved by the order passed by the CIT (Appeals), preferred an appeal before the Tribunal which has been dismissed by the Tribunal by confirming the deletion made by the CIT (Appeals). The revenue is in appeal before

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

however, the additions made for the assessment years 2016-2017 & 2017-2018 were partly deleted. 9. Now, the revenue is in further appeals before the Tribunal against the order of the ld. CIT(A). 10. Ld DR took us to the order of Ld AO substantiating the contention of revenue ... respect of the said purchase of property. Thereafter, the revenue, being aggrieved by the order passed by the CIT (Appeals), preferred an appeal before the Tribunal which has been dismissed by the Tribunal by confirming the deletion made by the CIT (Appeals). The revenue is in appeal before

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

however, the additions made for the assessment years 2016-2017 & 2017-2018 were partly deleted. 9. Now, the revenue is in further appeals before the Tribunal against the order of the ld. CIT(A). 10. Ld DR took us to the order of Ld AO substantiating the contention of revenue ... respect of the said purchase of property. Thereafter, the revenue, being aggrieved by the order passed by the CIT (Appeals), preferred an appeal before the Tribunal which has been dismissed by the Tribunal by confirming the deletion made by the CIT (Appeals). The revenue is in appeal before

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

however, the additions made for the assessment years 2016-2017 & 2017-2018 were partly deleted. 9. Now, the revenue is in further appeals before the Tribunal against the order of the ld. CIT(A). 10. Ld DR took us to the order of Ld AO substantiating the contention of revenue ... respect of the said purchase of property. Thereafter, the revenue, being aggrieved by the order passed by the CIT (Appeals), preferred an appeal before the Tribunal which has been dismissed by the Tribunal by confirming the deletion made by the CIT (Appeals). The revenue is in appeal before

The Assistant Commissioner of Income-Tax-2(1)Bhilai, Bhilai(Cg) vs. M/S Sms Shivnath Infrasstructure Pvt Ltd., Durg, Durg(Cg)

In the result, appeal of the revenue in ITA No

ITA 87/BIL/2017[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kapil Hirani, Adv. & MukeshFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 115JSection 143(3)Section 250(4)Section 36Section 80ISection 80l

No.87/RPR/2017 & ITA No.107/RPR/2016 5. Dissatisfied with the decision of the Ld CIT(A) now, the department is in further appeal before the Tribunal to challenge the findings of the Ld CIT(A) on this issue. 6. At the outset, Ld.CITDR submitted that funds raised by way of a loan

M/S Sms Shivnath Infrastructure Pvt Ltd, Durg(Cg) vs. The Pr. Commissioner of Income Tax-2, Raipur (Cg)

In the result, appeal of the revenue in ITA No

ITA 107/BIL/2016[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kapil Hirani, Adv. & MukeshFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 115JSection 143(3)Section 250(4)Section 36Section 80ISection 80l

No.87/RPR/2017 & ITA No.107/RPR/2016 5. Dissatisfied with the decision of the Ld CIT(A) now, the department is in further appeal before the Tribunal to challenge the findings of the Ld CIT(A) on this issue. 6. At the outset, Ld.CITDR submitted that funds raised by way of a loan

Delhi Cargo Service Center, New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 9833/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Mar 2023AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Sarabjeet Singh, EmployeeFor Respondent: Shri T. James Singson, CIT,DR
Section 143(2)Section 143(3)Section 144Section 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 271Section 37(1)Section 43B

filed. It is against the aforesaid disallowances maintained by the Ld. AO in his assessment order dated 30.10.2019 that the assessee is in appeal before the Tribunal and all the grounds relate thereto. 5. Ground No. 1, 2, 3 and 4 relate to disallowance of Rs. 94,662/- on account

Umano Healthcare Pvt Ltd, New Delhi vs. ACIT Circle-27(1), New Delhi

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

ITA 3256/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Mar 2023AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Pratap Gupta, CAFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 133(6)Section 143(2)Section 143(3)Section 37(1)

under the head ‘discount received’. Rest of the additions have been confirmed by the Ld. CIT(A). 11. Dissatisfied, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 12. Before us, the Ld. AR did not advance any arguments on merits

ACIT, Central Circle-2, New Delhi vs. Opal Buildwell P.Ltd, Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 2829/DEL/2019[2009-10]Status: HeardITAT Delhi24 Mar 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

revenue pleaded the assessment file was misplaced and has been traced belatedly that ultimately resulted in getting the permission to file the appeal before the Tribunal, therefore, pleaded for condoning the delay. For the reason stated in the application for condonation of delay filed by the revenue, we condone

Opal Buildwell P.Ltd, Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 1558/DEL/2019[2010-11]Status: HeardITAT Delhi24 Mar 2023AY 2010-11

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

revenue pleaded the assessment file was misplaced and has been traced belatedly that ultimately resulted in getting the permission to file the appeal before the Tribunal, therefore, pleaded for condoning the delay. For the reason stated in the application for condonation of delay filed by the revenue, we condone

Opal Buildwell P.Ltd, Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 1557/DEL/2019[2009-10]Status: HeardITAT Delhi24 Mar 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

revenue pleaded the assessment file was misplaced and has been traced belatedly that ultimately resulted in getting the permission to file the appeal before the Tribunal, therefore, pleaded for condoning the delay. For the reason stated in the application for condonation of delay filed by the revenue, we condone

Shree Salabatpura Urban Co-Op[. Credit Society Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle - 2(1)(1), Surat

In the result, this appeal of the assessee is allowed

ITA 175/SRT/2023[2015-16]Status: DisposedITAT Surat24 Mar 2023AY 2015-16

Bench: Shri Pawan Singh(Virtual Hearing) Shree Salabatpura Urban Co. Op. D.C.I.T. Credit Society Limited, Circle-2(1)(1), Vs. 4/2424, Salabatpura Main Road, Surat. Salabatpura, Surat-395003. Pan No. Aaaas 3509 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80P

/NFAC on 06/08/2022, however, the present appeal is filed on 10/03/2023, thus, there is delay of about 152 days in fling the appeal before the Tribunal. The assessee has filed application for condonation of delay alongwith affidavit of secretary of assessee society. In the application, the assessee stated that ... Assessing Officer by holding that he is in agreement with the findings of Assessing Officer. Further aggrieved, the assessee has filed the present appeal before this Tribunal. 10. I have heard the submissions of the ld. AR of the assessee and the ld. Sr. DR for the Revenue and have

Deepak Jain, C-Scheme vs. ITO Ward 2(1), Bhagwan Das Road

In the result, appeal of the assessee is allowed

ITA 196/JPR/2021[2013-14]Status: DisposedITAT Jaipur23 Mar 2023AY 2013-14

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

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 44ASection 68

assessee has not received any favour from an appeal so filed before the ld. CIT(A). The assessee has preferred the present appeal before the tribunal on the grounds so raised challenging the order of the ld. CIT(A). The ld. AR appearing on 6 Deepak Jain, Jaipur

Ajmer Development Authority, Ajmer vs. CIT(Exemption)/ ITO (Exemption), Jaipur / Jodhpur

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

order and directed the Assessing Officer (“AO”) to frame denovo assessment as directed in the order. 4. Aggrieved against this, the assessee preferred appeal before this Tribunal. Ld. Counsel for the assessee, Shri Mahendra Gargieya, 5. Advocate vehemently argued that Ld.CIT(Exemption) exceeded his jurisdiction in issuing notice ... passing of the final assessment order, the issue relating to claim of deduction under s. 801A of the Act is now pending in appeal before the Tribunal. Therefore, any attempt by the AO to deal with such issue in re-assessment proceedings would have amounted to review of the original

Inter Globle Aviation Ltd, Delhi vs. ACIT Circle-10(1), New Delhi

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

ITA 2539/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Mar 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryinter Globle Aviation Ltd. Vs. Acit Upper Ground Floor, Circle – 10(1) Westren Wing, Thapper New Delhi House-124, Janpath, New Delhi-110001 Pan No. Aabci 2726 B (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. Ms. Soumya Jain, Adv. Revenue By Shri Anuj Garg, Sr. D.R. Date Of Hearing: 22.02.2023 Date Of Pronouncement: 22.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.09.2022 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Inter Globle Aviation Ltd Vs Acit 2 3. Assessee Is A Company Stated To Be Engaged In The Business Of Operation Of Airlines Under The Name & Style Of Indigo. Assessee Electronically Filed Its Return Of Income For A.Y. 2018-19 On 30.11.2018 Declaring Total Income Of Rs.18,26,11,80,910/-. The Case Was Selected For Scrutiny & Thereafter Assessment Was Framed U/S 143(3) R.W.S 144B Of The Act Vide Order Dated 19.04.2021 & The Total Income Was Determined At Rs.24,31,89,53,536/-.

Section 143(3)Section 144BSection 250Section 271D

Vivad-Se-Visvas Scheme 2020 and Form No.5 has already been issued. Aggrieved by the order of CIT(A), assessee is now in appeal before the Tribunal and has raised the following grounds: Re: Incorrect dismissal of appeal owing to settlement under VsV Act 1. That on that facts

Smt. Rajinder Kaur, Hoshiarpur vs. Income Tax Officer Ward, Dasuya

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263

before. 02.06.2021 but it is being sent through speed post on 20.08.2022. Thus, there was a delay of 448 days in filing the appeal before the Tribunal. The Ld. Counsel explain that the delay was caused due to wrong advice of the CA that appeal would be filed after passing