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“Section 250(6)”

Section References (mined)Section 250Section 250(6)4,093 judgments

The decision most relied on for Section 250(6) is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on Section 250(6)

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. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.
2 SCC 107 · 1987 · Supreme Court
451
citing judgments

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

CIT v. Nikunj Exim Enterprises Pvt. Ltd.
372 ITR 619 · 2015 · High Court
391
citing judgments

Transactions defying human probability cannot be applied to isolated purchases if sales are accepted as genuine, and purchases cannot be disallowed without considering the entire transaction and documentary evidence. Failure to produce parties in an assessment proceeding may not be fatal to the assessee.

New Diwan Oil Mills v. CIT
296 ITR 495 · 2008 · High Court
351
citing judgments

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

Inder Singh v. State of Madhya Pradesh
2025 INSC 382 · 2025 · Supreme Court
267
citing judgments

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

Judgments citing Section 250(6)

Dipak Dattaram Rajamane, Ratnagiri vs. Income Tax Officer, Ratnagiri

The appeal stands dismissed” thereby not complying with sec

ITA 1064/PUN/2023[201718]Status: DisposedITAT Pune26 Feb 2024

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Umeshkumar Madhukar MaliFor Respondent: Shri Gaurav K Singh
Section 144Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No

Shailesh Shrikant Maniyar-HUF, Jalgaon vs. ITO Ward 1(3), Jalgaon

Appeal is allowed for statistical purposes in above terms

ITA 1063/PUN/2023[2017-18]Status: DisposedITAT Pune26 Feb 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Gaurav K Singh
Section 143(3)Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No

Ramesh Ramrao Zinjurde, Aurangabad vs. Income Tax Officer, Ward 1(5), Aurangabad, Maharashtra

Appeal is allowed for statistical purposes in above terms

ITA 1062/PUN/2023[2012-2013]Status: DisposedITAT Pune26 Feb 2024AY 2012-2013

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Gaurav K Singh
Section 147Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No

Vijay Chimaji Shinde, Pune vs. Income Tax Officer, Ward- 4(5), Pune

Appeals are allowed for statistical purposes in above terms

ITA 1061/PUN/2023[2017-18]Status: DisposedITAT Pune26 Feb 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Gaurav K Singh
Section 147Section 2(22)(e)Section 250(6)

1 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE : [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

Vijay Chimaji Shinde, Pune vs. Income Tax Officer, Ward- 4(5), Pune

Appeals are allowed for statistical purposes in above terms

ITA 1060/PUN/2023[2016-17]Status: DisposedITAT Pune26 Feb 2024AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Gaurav K Singh
Section 147Section 2(22)(e)Section 250(6)

1 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE : [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

Sh. Kartik Budhiraja, Fazilka vs. DCIT, CC-3, Ludhiana

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

ITA 528/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh23 Feb 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Shri Aditya Kumar, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132(1)Section 139(1)Section 142Section 142(1)Section 143Section 153ASection 250(6)

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING

Sh. Kartik Budhiraja, Fazilka vs. DCIT, CC-3, Ludhiana

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

ITA 527/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh23 Feb 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Shri Aditya Kumar, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132(1)Section 139(1)Section 142Section 142(1)Section 143Section 153ASection 250(6)

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING

Sh. Kartik Budhiraja, Fazilka vs. DCIT, CC-3, Ludhiana

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

ITA 526/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh23 Feb 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Shri Aditya Kumar, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132(1)Section 139(1)Section 142Section 142(1)Section 143Section 153ASection 250(6)

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING

Sanil Sethu Madhavan, Pune vs. CIT A, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1051/PUN/2023[18-19]Status: DisposedITAT Pune23 Feb 2024

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1051/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Sanil Sethu Madhavan 56/4/1, Kondhwa Khurd Lane-12, Nr Ravi Apts, Pune-411048 Pan : Aucpm6579Q . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Gaurav Singh ‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 23/02/2024 घोषणा की तारीख / Date Of Pronouncement : 23/02/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac’] Din & Order Itba/Nfac/S/250/2023-24/1054731019(1) Dt. 31/07/2023 Passed U/S 250 Of The Act.

For Appellant: None for the AssesseeFor Respondent: Mr Gaurav Singh ‘Ld. DR’]
Section 139(1)Section 143(1)Section 24Section 250Section 250(6)Section 253(1)(a)

NFAC with a direction deal therewith de-nova in accordance with applicable law and pass a speaking order in terms of section 250(6) of the Act. ITAT-Pune Page 3 of 4 Sanil Madhavan Vs CPC, Bengaluru ITA No.1051/PUN/2023 AY:2018-19 4.3 Needless to state the Ld. NFAC

Amarnath Dhakshnamoorthy, Hyderabad vs. ITO, Ward 2, Puducherry

In the result, the appeal of the assessee in ITA No

ITA 1596/CHNY/2023[2017-18]Status: DisposedITAT Chennai22 Feb 2024AY 2017-18

Bench: Shri Mahavir Singh

For Appellant: Shri. S. Girish Kumar, AdvocateFor Respondent: Shri D. Hema Bhupal, IRS, JCIT
Section 144Section 250(6)Section 69A

principles of natural justice should be reckoned as nullity in law. 3. The NFAC, Delhi failed to appreciate that the provisions of Section 250(6) of the Act were not followed in passing the impugned order and hence ought to have appreciated that ex-parte order under consideration was passed

Hitendra Dilipsinh Jadeja, Ahmedabad vs. The Income Tax Officer, Ward-3(2)(2), Ahmedabad

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

ITA 66/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kambleassessment Year : 2017-18 Hitendra Dilipsinh Jadeja The Ito 4, Sanjay Park Society Vs Ward-3(2)(2) Nr.Jogni Mata Temple Ahmedabad Sanand Ahmedabad – 382 110 Gujarat Pan: Agfpj1666A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Ms.Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 21/02/2024 आदेश/O R D E R Per Ms. Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 19/10/2022 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year (Ay) 2017-18. 2. Grounds Of Appeal Are As Under:

For Appellant: NoneFor Respondent: Ms.Saumya Pandey Jain, Sr.DR
Section 234ASection 250(6)Section 44ASection 68

case. The Hon'ble CIT(A) has erred in passing the order in limine without providing reasons which is in violation of Section 250(6) of the Act. 3. The Hon'ble CIT(A) has erred both in law and on the facts by confirming addition of Rs.9

Radhakrishna Agro Products, Bardhaman vs. ITO, Ward-2(4), Burdwan.

In the result, appeal of the assessee is allowed

ITA 1245/KOL/2023[2017-18]Status: DisposedITAT Kolkata21 Feb 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri S. K. Tulsiyan, Advocate & Sm. PujaFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 142(1)Section 143(3)Section 250(6)Section 40A(3)Section 69A

Ground nos. 1(a) to (c) relates to ex parte order passed by Ld. CIT(A) without complying with the provisions of section 250(6) of the Act. In this respect, we have perused the order of Ld. CIT(A) and note that the appeal has been disposed of summarily ... addition. It is a cryptic order wherein a paragraph containing eight lines has been mentioned which is in utter non-compliance of section 250(6) of the Act. The relevant para from the order of Ld. CIT(A) is extracted below: “5. In the instance of the case the appellant

Pudhari Publications Private Limited, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

In the result, both appeals of the assessee in ITA

ITA 12/PUN/2024[2021-22]Status: HeardITAT Pune20 Feb 2024AY 2021-22

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision

Pudhari Publications Private Ltd, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

In the result, both appeals of the assessee in ITA

ITA 11/PUN/2024[2020-21]Status: HeardITAT Pune20 Feb 2024AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision

Pudhari Publications Private Limited, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

In the result, both appeals of the assessee in ITA

ITA 10/PUN/2024[2019-20]Status: HeardITAT Pune20 Feb 2024AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision

Vardhanapu Manikumari of Late Earnest Christopher Vardhanapu, Bhimavaram vs. Income Tax Officer, Ward-1, Bhimavaram

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

ITA 256/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Smt.Vardhanapu Manikumari Vs. Income Tax Officer L/R Of (Late) Earnest Christopher Ward-1 Vardhanapu Bhimavaram D.No.21-16-30A Dora Bangalow Mission Compound, West Godavari [Pan : Aeepv0600F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR
Section 12ASection 143(2)Section 143(3)Section 147Section 148Section 56Section 56(2)(vii)

principles of natural justice. 3. The CIT(A) ought to have disposed off the appeal in limine which was against the provisions of Section 250(6) of the Act. The Bombay High Court in [2016] 69 taxmann.com 407(Bombay), which was followed by the Jurisdictional Tribunal in I.T.A 172/V/2019, wherein ... held that appeal dismissed by CIT(A) in limine is against the provisions of section 250(6) of the IT Act. 4. The notice issued u/s 148 of the IT Act on dt.14.09.2017 is not a valid notice in the eyes of law in as much as there

Q-872 Thiruthangal Primary Agricultural Co- Operative Credit Society Limited, Virudhunagar vs. ITO, Ward 3, Virudhunagar

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

ITA 1433/CHNY/2023[2021-22]Status: DisposedITAT Chennai19 Feb 2024AY 2021-22

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपीलसं./Ita No.: 1433/Chny/2023 िनधा"रण वष"/Assessment Year: 2021-22 M/S. Q-872 Thiruthangal The Income Tax Officer, Primary Agricultural Co- Vs. Ward 3, Operative Credit Society Ltd., Virudhunagar. Thiruthangal, Virudhunagar – 626 130. Pan: Aaaaq 0201C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S. Girish Kumar, Advocate ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 19.02.2024

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)(a)Section 144Section 250(6)Section 69ASection 69C

principles of natural justice should be reckoned as nullity in law. 3. The NFAC, Delhi failed to appreciate that the provisions of Section 250(6) of the Act were not followed in passing the impugned order and hence ought to have appreciated that ex-parte order under consideration was passed

Dinaz Firdos Fanibanda, Mumbai vs. DCIT-Circle 23(1), Mumbai

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

ITA 3499/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 Feb 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19

For Appellant: Shri Dharan Gandhi, A.RFor Respondent: Smt. Mahita Nair, Sr. DR
Section 10Section 282

view of non compliance of the rte in view of non compliance of the notices issued. However, under section However, under section 250(6) of the Income Tax Act, 1961 (in (6) of the Income Tax Act, 1961 (in short “the Act”), the Ld. CIT(A) is required to pass

Babubhai Ramanbhai Patel, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

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

ITA 905/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 144Section 148

make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision ... aside. In the case of Shri Nisarhusen Amdali Lakhani (ITA 12. 532/Ahd/2018), ITAT Ahmedabad observed as under: “We straightway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points

Babubhai Ramanbhai Patel, Ahmedabad vs. The Dy.CIT, Circle-1(1)(1) Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

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

ITA 904/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 144Section 148

make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision ... aside. In the case of Shri Nisarhusen Amdali Lakhani (ITA 12. 532/Ahd/2018), ITAT Ahmedabad observed as under: “We straightway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points