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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)

Shri Mohammad Ishfaq Dar, Srinagar vs. Deputy Commissioner of Income Tax Central Circle, Srinagar

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

ITA 385/ASR/2025[2016-17]Status: DisposedITAT Amritsar20 Feb 2026AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 132Section 153ASection 250(6)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

Shri Mohammad Ishfaq Dar, Srinagar vs. Deputy Commissioner of Income Tax Central Circle, Srinagar

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

ITA 384/ASR/2025[2015-16]Status: DisposedITAT Amritsar20 Feb 2026AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 132Section 153ASection 250(6)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

Shri Mohmmad Ishfaq Dar, Srinagar vs. Deputy Commissioner of Income Tax Central Circle, Srinagar

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

ITA 383/ASR/2025[2014-15]Status: DisposedITAT Amritsar20 Feb 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 132Section 153ASection 250(6)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

Shri Mohammad Ishfaq Dar, Srinagar vs. Deputy Commissioner of Income Tax Central Circle, Srinagar

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

ITA 382/ASR/2025[2013-14]Status: DisposedITAT Amritsar20 Feb 2026AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 132Section 153ASection 250(6)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

Savitri Sheet Grah, Etawah vs. ITO- 2(1), Gwalior

In the result, the appeal is allowed for statistical purposes

ITA 553/AGR/2025[2017-18]Status: DisposedITAT Agra19 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2017-18

Section 144Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

Sanjay Mittal, Ambikapur vs. ACIT, Central Circle, Bilaspur

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

ITA 53/RPR/2026[2018-19]Status: DisposedITAT Raipur19 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 53/Rpr/2026 (िनधा"रण वष" Assessment Year: 2018-19) Sanjay Mittal, Hind Unitrade Pvt. Vs Assistant Commissioner Of Income Ltd., Old Bus Stand, Near Maya Tax, Central Circle, Bilaspur, Aaykar Lodge, Ambikapur (C.G.) 497001 Bhawan, Bilaspur (C.G.) 495001 Pan: Adtpm5911C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr. सुनवाई की तारीख / Date Of Hearing : 19/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against Order Dated 25.11.2025 Of The Commissioner Of Income Tax (Appeals), Raipur-3 [Cit(A)] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Ms. Bharti Singh, CIT-DR
Section 132Section 153ASection 250

appeal after discussing the issue in detail and his reasons for agreeing with the assessment order though he/she, as per provisions of section 250(6) of the Act, is obliged to dispose of the appeal in writing with well-reasoned order on each point of determination arisen for his consideration ... order before him/her, whether or not these issues have been raised by the assessee before him/her. On cumulative consideration of the provisions of section 250(6) of the Act read with sections 250(4), 250(5), 251(1)(a), 251(1)(b) of the Act and Explanation of section

Srilakshmi Devireddy, Vijayawada vs. Income Tax Officer, Ward-3(5), Vijayawada

ITA 428/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon'Bleआयकर अपीलसं./I.T.A.No.428/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) Srilakshmi Devireddy Vs. Income Tax Officer, Ward-3(5) D.No. 9-58, Loyabata Road Nunna, Vijayawada – 521212 Andhra Pradesh [Pan: Bjupd8440D] Vijayawada करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By Shri C. Subrahmanyam, Ca Shri D. Hema Bhupal, Sr.Dr सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing 16.02.2026 घोषणा की तारीख/Date Of Pronouncement 19.02.2026 Per Ravish Sood, Jm: आदेश /Order The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 12.11.2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O”) Under Section 143(3) Of The Income-Tax Act, 1961 (For Short, "The Act"), Dated 03.12.2019 For The Assessment Year 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal:

Section 139(4)Section 142(1)Section 143(3)Section 250Section 250(6)Section 69A

principles of natural justice. 3. The disposal of the appeal, ex-Parte, by the Ld. CIT(A) is against the provisions of Section 250(6) of the IT Act which obligates the CIT (A) to dispose of the appeal on merits. 4. The learned CIT(A) erred in sustaining

Anil Turakhia, Indore vs. ITO-5(1), Indore

ITA 596/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshianil Turakhia

Section 143(3)Section 144Section 147

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Anil Turakhia, Indore vs. ITO-5(1), Indore

ITA 595/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshianil Turakhia, 19 Rani Sati Colony, Y.N. Road, Indore (Assessee/Appellant) Assessee By Revenue By Date Of Hearing Date Of Pronouncement

Section 143(3)Section 144Section 147

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Anil Turakhia, Indore vs. ITO-5(1), Indore

ITA 594/IND/2025[2013-14]Status: DisposedITAT Indore19 Feb 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshianil Turakhia

Section 143(3)Section 144Section 147

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Anil Turakhia, Indore vs. ITO-5(1), Indore

ITA 593/IND/2025[2013-14]Status: DisposedITAT Indore19 Feb 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshianil Turakhia

Section 143(3)Section 144Section 147

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Kamlesh Motwani, Bhopal vs. DCIT-2(1), Bhopal

Appeal is allowed for statistical purpose

ITA 518/IND/2025[2016-2017]Status: DisposedITAT Indore19 Feb 2026AY 2016-2017

Bench: Shri B.M. Biyani

Section 144Section 253(5)

Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Ld. AR for assessee submits that the section 250(6) of the Income-tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state ... first appeal although due to non-prosecution by assessee on the dates of hearing but still without complying with the mandate of section 250(6). Therefore, the impugned first appeal-order passed by Ld. CIT(A) deserves to be set aside. 5. Ld. AR next submitted that the assessment-order

Akansha Yogesh Deshmukh, Bpcl Staff Colony vs. ITO/DCIT International Taxation Mumbai, Income Tax Building

ITA 8949/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 115BSection 144Section 147Section 148Section 250Section 250(6)

effective or further opportunity of being heard, in violation of the principles of natural justice and in disregard of the mandate of section 250(6) of the Act. 2. CIT(A) Erred in Rejecting Appeal Solely on Condonation Grounds: The learned CIT(A) further erred in dismissing the appeal solely

Mps Family Trust, Agra vs. ITO, Ward-1(1)(1), Agra

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

ITA 562/AGR/2025[2020-21]Status: DisposedITAT Agra18 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Mps Family Trust Vs. Ito, A-25 New Shahganj, Ward-1, Morena Agra Pan : Aaftm7275G (Appellant) (Respondent) Assessee By Sh. Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 144Section 147Section 148Section 234ASection 250(6)Section 69

BECAUSE, the impugned order as passed by the 'CIT(A) cannot be sustained being a non-speaking order in infraction of section 250(6) of the Act and as such, order so made is otherwise too illegal, invalid and a vitiated order. WITHOUT PREJUDICE TO THE ABOVE 4. BECAUSE, upon

Uday Venture, Raipur vs. Income Tax Officer, Ward 1(1), Raipur

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

ITA 824/RPR/2025[2017-18]Status: HeardITAT Raipur18 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.824/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Uday Venture Singhania Bhawan, Subhash Road, Telghani Naka, Raipur (C.G.) Pan: Aadfu7600D

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

River Bay City Capital Private Limited, Rajahmundry vs. ACIT/DCIT, Circle-1, Rajamahendravaram

ITA 755/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148A

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश

Raigaon Sugar and Power Limited, Karad vs. ITO, Ward-1, Cir-Satara, Satara

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

ITA 3177/PUN/2025[2018-19]Status: DisposedITAT Pune18 Feb 2026AY 2018-19

Bench: Dr. Manish Borad & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Pramod Shahakar, JCIT
Section 142(1)Section 144Section 250Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & Ms. ASTHA CHANDRA, JUDICIAL

Raigaon Sugar and Power Limited, Karad vs. ITO, Ward-1, Cir-Satara, Satara

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

ITA 3176/PUN/2025[2018-19]Status: DisposedITAT Pune18 Feb 2026AY 2018-19

Bench: Dr. Manish Borad & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Pramod Shahakar, JCIT
Section 142(1)Section 144Section 250Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & Ms. ASTHA CHANDRA, JUDICIAL

Shaikh Naim Gulab Shaikh, Jalgaon vs. Income Tax Officer Ward 2(1), Jalgaon

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

ITA 3076/PUN/2025[2017-18]Status: DisposedITAT Pune18 Feb 2026AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.3076/Pun/2025 Assessment Year : 2017-18 Shaikh Naim Gulab Shaikh, Vs. Income Tax Officer, Prop. Of Sk. Gulab Sk. Gamir Ward-2(1), Jalgaon Kela Suppliers, 2725, Chandni Chowk, Budhwar Peth, Savda-425502 Tal. Raver, Dist. Jalgaon Maharashtra Pan : Basps5568N Appellant Respondent

For Appellant: NoneFor Respondent: Shri Pramod Shahakar
Section 142(1)Section 147Section 250(6)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

Prashant Jugalkishore Rathi, Akola vs. Income Tax Officer, Ward-3, Akola

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 29/NAG/2024[2013-14]Status: DisposedITAT Nagpur17 Feb 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Prashant Jugalkishore Rathi Ito, Ward–3, Akola Laxmi Nagar Shrinath Apartment, Vs Aayakar Bhawan, Murtizapur Gaurakshan Road, Road, Maharashtra – 444107. Maharashtra – 444004. [Pan: Aocpr1040K] Appellant / Assessee Respondent / Revenue Assessee By Mrs. Shikha Loya, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh:

Section 144Section 249Section 249(4)(b)Section 250(6)Section 254(1)Section 41(1)

aside. Even otherwise, the order of ld. CIT(A) is not in consonance with the provision of section 250(6) of the Act. We further find that the assessment was completed under Section 144 of the Act, therefore, considering the fact and circumstances of the case and the interest