Section 250(4) — 1,077 case laws

Jagannath Tryambakrao Vyavahare, Nashik vs. Income Tax Officer, Ward 2(1), Nashik

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

ITA 1436/PUN/2023[2015-16]Status: DisposedITAT Pune07 Mar 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1436/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 Jaganath Tryambakrao The Income Tax Vyavahare, V Officer, Ward-2(1), Sambhaji Chowk, Niphad, S Nashik. Nashik, Maharashtra – 422303. Pan: Aigpv5925R Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 06/03/2024 Date Of Pronouncement 07/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Dated 09.08.2023 For A.Y.2015-16. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. The Ld Cit(A) Erred In Law & On Facts In Dismissing The Appeal & Upholding The Order Of Ld Ao Without Serving Notice Of Hearing On The Registered Address Of The Appellant.

Section 250(4)Section 250(6)Section 251(1)(a)Section 282

thinks fit or direct the Assessing Officer to 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

M/S. International Tractors Ltd., New Delhi vs. DCIT(Ltu), New Delhi

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3811/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganeshinternational Tractors Ltd, Vs. Dcit (Ltu), Sonalika House, 282, Nbcc Plaza, Pushp Agcr Enclave, Vihar, Sector-Iii, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) Pan: Aaaci2270H Dcit (Ltu) International Tractors Ltd, New Delhi Sonalika House, 282, Agcr Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan: Aaaci2270H

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 14ASection 80J

remand was not called for. We agree with Mr. Seth's contention that the CIT(A) in the exercise of its powers under section 250(4) of the Act was entitled to seek production of documents and/or material to satisfy himself as to whether or not the deductions claimed were

DCIT(Ltu), New Delhi vs. M/S. International Tractors Ltd., New Delhi

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3663/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganeshinternational Tractors Ltd, Vs. Dcit (Ltu), Sonalika House, 282, Nbcc Plaza, Pushp Agcr Enclave, Vihar, Sector-Iii, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) Pan: Aaaci2270H Dcit (Ltu) International Tractors Ltd, New Delhi Sonalika House, 282, Agcr Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan: Aaaci2270H

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 14ASection 80J

remand was not called for. We agree with Mr. Seth's contention that the CIT(A) in the exercise of its powers under section 250(4) of the Act was entitled to seek production of documents and/or material to satisfy himself as to whether or not the deductions claimed were

Income Tax Office, Ward-2(3), Vijayawada vs. Harinadh Ananthaneni, Vijayawada

In the result, appeal filed by the Revenue is dismissed

ITA 168/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 168/Viz/2023 ("नधा"रण वष" / Assessment Year : 2017-18) Income Tax Officer, Vs. Sri Harinadh Ananthaneni, Ward-2(3), Vijayawada. Vijayawada. Pan: Ainpa 3860 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 28/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 168/Viz/2023) ("नधा"रण वष" / Assessment Year : 2017-18) Ananthaneni Harinadh, Vs. Income Tax Officer, Kolavenu Village, Ward-2(3), Krishna District. Vijayawada. Pan: Ainpa 3860 B (""यथ"/ Respondent) (Cross Objector) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 131Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 69A

witness to enable to dispose of the appeal. The Ld. CIT(A) has concurrent powers like that of the Ld. AO. Further, section 250(4) of the Act confers powers to the Ld. CIT(A) to make such further enquiries as he thinks fit or may direct ... make further enquiry or report of the same. For the sake of brevity, we extract below section 250(4) of the Act. “Sec. 250(4): The [Joint Commissioner (Appeals) or the] Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct

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)

thinks fit or direct the Assessing Officer to 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

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)

thinks fit or direct the Assessing Officer to 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

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)

thinks fit or direct the Assessing Officer to 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

Shamanna Reddy, Bangalore vs. Income Tax Officer, Ward-4(1)(3), Bangalore

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

ITA 1120/BANG/2023[2018-19]Status: DisposedITAT Bangalore20 Feb 2024AY 2018-19

Bench: Shri George George K & Shri Chandra Poojarind Shri Laxmi Prasad Sahuassessment Year : 2018-19 Shri. Shamanna Reddy, Vs. Ito, C/O. Chowdeshwari Rice Building, Ward – 4(1)(3), Opp. Hi Look Bakery, Bengaluru. Kasavanahalli, Sarjapur Road, Bengaluru – 560 035. Pan : Ccwpr 8342 E Appellant Respondent Assessee By : Shri. Siddesh Nagaraj Gaddi, Ca Revenue By : Dr. Nischal, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.02.2024 Date Of Pronouncement : 20.02.2024

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Dr. Nischal, Addl. CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 144Section 147Section 148Section 148ASection 156Section 2(14)Section 234ASection 249(4)Section 250

4. The Learned CIT(A) has erred in law and on facts in not passing the order in accordance with the provisions of section 250(4)/(6) of the Act. 5. The Learned CIT(A) has erred in law and on facts in not appreciating that the order

Assistant Commissioner of Income Tax, Noida vs. Grass Valley India Private Limited, Noida

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

ITA 2796/DEL/2023[2016-17]Status: DisposedITAT Delhi16 Feb 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Tapas Ram Misra, AdvocateFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR

Section 143(3)Section 250(4)

disallowances without verification on his/her own and even without remanding the issues to AO for verification even though CIT(A) has powers under section 250(4) of the Income Tax Act, 1961 to do so. 4. That the order of CIT(Appeals) being erroneous in law and on facts deserves

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

assessment order, without any discussion on the issue under consideration before him. 7. At this stage, we would like to reproduce the Section 250(4) and 250(6) of the Act: “(4) The Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks ... points arising out of the appeal i.e. grounds on merits have to be discussed even in an ex parte order. In view of Section 250(4) and 250(6) of the Act, Ld. CIT(A) has no power to dismiss an appeal on account of non- prosecution, without discussing

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

assessment order, without any discussion on the issue under consideration before him. 7. At this stage, we would like to reproduce the Section 250(4) and 250(6) of the Act: “(4) The Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks ... points arising out of the appeal i.e. grounds on merits have to be discussed even in an ex parte order. In view of Section 250(4) and 250(6) of the Act, Ld. CIT(A) has no power to dismiss an appeal on account of non- prosecution, without discussing

Shrikant Gajanan Vyavahare, Kamatwade vs. Income Tax Officer, Nashik

Appeal of the assessee is allowed for statistical purpose

ITA 893/PUN/2023[2016-17]Status: DisposedITAT Pune14 Feb 2024AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.893/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 29.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit Is Not Justified In Levying Penalty U/S 271(L)(C) Of Rs.82,093/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law. Shrikant Gajanan Vyavahare [A]

Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 271

thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. 3 Shrikant Gajanan Vyavahare [A] Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal

Mr Sunil Shankar Bandal, Pune vs. Income Tax Officer, Ward.2(5), Pune

Appeal of the assessee is allowed for statistical purpose

ITA 1105/PUN/2023[2012-13]Status: DisposedITAT Pune14 Feb 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1105/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Mr.Sunil Shankar Bandal, The Income Tax Officer, At Post Bavdhan Bk, Taluka V Ward-2(5), Pune. Mulshi, Pune – 411021. S Pan: Ajkpb8627M Appellant/ Assessee Respondent /Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 22.08.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. On Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Assessment Proceedings Initiated U/S 147 Of The Act Are Time Barred Since The Notice Issued U/S 148 Of The Act Is Served After 6 Years. Accordingly, The Assessment Proceedings So Initiated Be Kindly Quashed & Appellant Be Granted Just & Proper Relief In This Respect. Mr. Sunil Shankar Bandal [A]

Section 129Section 147Section 148Section 250

thinks fit or direct the Assessing Officer to 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

Manoj Mahadevappa Menkundale, Latur vs. ITO, Ward 1, Latur

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

ITA 1426/PUN/2023[2012-13]Status: DisposedITAT Pune31 Jan 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1426/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Manoj Mahadevappa The Income Tax Officer, Menkudale, V Ward-1, Latur. Menkudale Niwas, Pachamma S Galli, Azad Chowk, Latur – 413512. Pan: Bkspm2680R Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Cit-Dr Date Of Hearing 31/01/2024 Date Of Pronouncement 31/01/2024

Section 144Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

Assessing Officer to make further inquiry 3 Manoj Mahadevappa Menkundale [A] 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

Asst CIT 1(1)(1), Mumbai vs. Aje India P.Ltd, Mumbai

In the result, the ground of appeal of the Revenue and cross

ITA 7548/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Jan 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13

For Appellant: NoneFor Respondent: Mr. Akhtar Hussain Ansari, Sr. DR

annul but he can’t restore the matter restore the matter back to the Assessing Officer. Further sect the Assessing Officer. Further section 250(4) of the Act prescribe ion 250(4) of the Act prescribe for making any inquiry by himself or he may direct the Assessing quiry

DCIT, CC-3(3), Kolkata vs. Tulsyan and Sons Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 812/KOL/2023[2011-12]Status: DisposedITAT Kolkata18 Jan 2024AY 2011-12

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(2)Section 148Section 4Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial

DCIT, Circle- 11(2), New Delhi vs. Hindustan Thermal Epc Company Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4135/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jan 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshdcit, Vs. Hindustan Thermal Epc Circle-11(2), Company Pvt. Ltd, New Delhi 616A, (16A, Sixth Floor), Devika Tower, Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aadcd7323D

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Sandip Kumar Mishra, Sr. DR

Section 143(3)Section 35A

benefit costs were furnished by the assessee before the Id. CIT(A), based on the directions of the Id. CIT(A) as per section 250(4) of the Act and we hold that the same cannot be construed as violation of provisions of Rule 46A of the Income Tax Rules

Ritesh Gandhare, Chandrapur vs. Income Tax Officer, Ward-2, Chandrapur

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

ITA 247/NAG/2022[2017-18]Status: DisposedITAT Nagpur29 Dec 2023AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.247/Nag/2022 िनधा"रण वष" / Assessment Year : 2017-18 Ritesh Gandhare, The Income Tax Officer, 01, Near Central Excise, Datala V Ward-2, Chandrapur. Road, Opp.Agresan Bhawan, S Jagannath Baba Nagar, Chandrapur – 442402. Maharashtra Pan: Ahjpg2827M Appellant/ Assessee Respondent /Revenue Assessee By Shri Mahavir Atal – Ar Revenue By Shri Vijay Kumar Subrahmanyan– Sr.Dr Date Of Hearing 28/12/2023 Date Of Pronouncement 29/12/2023

Section 144Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

thinks fit or direct the Assessing Officer to 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

DCIT Central Circleii, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2244/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2243/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE

“Section 250(4)”

Leading authorities on Section 250(4)

Judgments citing Section 250(4)

Jagannath Tryambakrao Vyavahare, Nashik vs. Income Tax Officer, Ward 2(1), Nashik

M/S. International Tractors Ltd., New Delhi vs. DCIT(Ltu), New Delhi

DCIT(Ltu), New Delhi vs. M/S. International Tractors Ltd., New Delhi

Income Tax Office, Ward-2(3), Vijayawada vs. Harinadh Ananthaneni, Vijayawada

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

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

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

Shamanna Reddy, Bangalore vs. Income Tax Officer, Ward-4(1)(3), Bangalore

Assistant Commissioner of Income Tax, Noida vs. Grass Valley India Private Limited, Noida

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

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

Shrikant Gajanan Vyavahare, Kamatwade vs. Income Tax Officer, Nashik

Mr Sunil Shankar Bandal, Pune vs. Income Tax Officer, Ward.2(5), Pune

Manoj Mahadevappa Menkundale, Latur vs. ITO, Ward 1, Latur

Asst CIT 1(1)(1), Mumbai vs. Aje India P.Ltd, Mumbai

DCIT, CC-3(3), Kolkata vs. Tulsyan and Sons Pvt. Ltd., Kolkata

DCIT, Circle- 11(2), New Delhi vs. Hindustan Thermal Epc Company Pvt. Ltd., New Delhi

Ritesh Gandhare, Chandrapur vs. Income Tax Officer, Ward-2, Chandrapur

DCIT Central Circleii, Noida vs. Apple Commodities Ltd, Noida

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida