“Section 251(1)(a)”

Section References (mined)Section 251Section 251(1)(a)1,012 judgments

The decision most relied on for Section 251(1)(a) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Section 251(1)(a)

Jute Corporation of India Ltd. v. CIT

187 ITR 688 · 1991 · Supreme Court

1,372

citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

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.

CIT v. Shapoorji Pallonji Mistry

44 ITR 891 · 1962 · Supreme Court

278

citing judgments

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

Skycell Communications Ltd. v. DCIT

251 ITR 53 · 2001 · High Court

253

citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

CIT v. Sardari Lal & Co.

251 ITR 864 · 2001 · High Court

240

citing judgments

An appellate authority cannot introduce a new source of income that was not considered by the Assessing Officer; taxability of new sources should be addressed through reassessment provisions like Section 147/148 or revision under Section 263.

CIT v. Claris Lifesciences Ltd.

326 ITR 251 · 2010 · High Court

196

citing judgments

If approval from the Department of Scientific and Industrial Research (DSIR) for an in-house R&D centre is granted during the previous year, the assessee is entitled to claim weighted deduction under section 35(2AB) for the entire expenditure incurred during that year.

Smt. Prabhavati S. Shah v. CIT

231 ITR 1 · 1998 · High Court

186

citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

Berger Paints India Ltd. v. CIT

266 ITR 99 · 2004 · Supreme Court

181

citing judgments

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

Judgments citing Section 251(1)(a)

Vmk Image, Pune vs. The Income Tax Officer, Ward-8(3), Pune

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

ITA 1974/PUN/2024[2014-15]Status: DisposedITAT Pune12 Nov 2024AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1974/Pun/2024 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 139(1)Section 142(1)Section 147Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b)of the Act provide that while disposing of appeal the CIT(A)would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b)and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Suvarna Kiran Chavan, Nashik vs. ACIT Circle 1, Nashik

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

ITA 1785/PUN/2024[2017-18]Status: DisposedITAT Pune12 Nov 2024AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1785/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 2(14)(iii)Section 250

Ravindra Bhausaheb Madhavai, Nashik vs. ITO Ward 1(1), Nashik

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

ITA 1737/PUN/2024[2013-14]Status: DisposedITAT Pune12 Nov 2024AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1737/Pun/2024 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 250

ACIT, Central Circle-1, Noida vs. Amarpreet Anand, Chandigarh

ITA 1040/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Nov 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumaracit, Vs. Amarpreet Anand Central Circle-1, 1155, Sector-34C, Chandigarh, Income Tax Office, 2Nd Floor, Arto Complex, Sector-33, Noida, Pan No.Abzpa4892Q Uttar Pradesh. (Appellant) (Respondent) & Cross Objection No.63/Del/2023 (In Ita No.1040/Del/2022) (Assessment Year: 2010-2011) Amarpreet Anand Vs. Acit, 1155, Sector-34C, Central Circle-1, Chandigarh, Income Tax Office, 2Nd Floor, Arto Complex, Sector-33, Noida, Pan No.Abzpa4892Q Uttar Pradesh. (Appellant) (Respondent) Assessee By Shri Akhilesh Kumar, Adv. & Shri Vipin Garg, Adv. Revenue By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 25.09.2024 Date Of Pronouncement: 12.11.2024 O R D E R Per Pradip Kumar Kedia, Am:

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR

Children Welfare Trust, Faridabad vs. ITO (Exemptions), Faridabad

ITA 1369/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Oct 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

Section 11Section 143(3)Section 250(6)Section 251(1)(a)

opined that such receipts are in the nature of revenue receipts and remained untaxed. The CIT(A) consequently invoked the provisions of Section 251(1)(a) of the Act to enhance the income of the assessee trust to the extent of such amount received for taxability under the head “business ... Taxman 595 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del) and host of other judgments. 14. In terms of Section 251(1) of the Act, the CIT(A) has been given a very wide latitude in discharge of its appellate functions. The CIT(A) is inter alia

Children Welfare Society, Faridabad vs. DCIT(Exemption) Circle-2, Chandigarh

ITA 1368/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Oct 2024AY 2015-16

Section 11Section 143(3)Section 250(6)Section 251(1)(a)

ITO Ward 1, Sangli vs. Balu Musa Dange, Sangli

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

ITA 930/PUN/2024[2017-18]Status: DisposedITAT Pune25 Oct 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.930/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Balu Musa Dange, Ward-I, Sangli. S I Dsp Office Vishrambag, Sangli. Maharashtra – 416415. Pan: Ancpd1861F Appellant/ Revenue Respondent /Assessee Assessee By None. Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 10/10/2024 Date Of Pronouncement 25/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Dated 07.03.2024 Under Section 250 Of The Income Tax Act 1961. The Revenue Has Raised The Following Grounds Of Appeal : “(I) Whether The Ld.Cit(A) Is Justified In Holding That If The Similar Addition Is Made In The Case Of Assessee’S Wife, The Addition In Case Of Assessee Shall Become Protective. (Ii) Whether The Ld.Cit(A) Is Justified In Deciding The Issue On The Basis Of Statement Of Fact, As The Assessee Did Neither Attend Before The Ao Nor Before The Cit(A).

Section 142(1)Section 144Section 148Section 250Section 251Section 251(1)

hands of assessee shall be on protective basis. Ld.CIT(A) thus, has set-aside the issue to the AO for verification. As per Section 251(1), the ld.Commissioner of Income Tax(Appeal) has the power to confirm, reduce, enhance or annul the assessment. Thus, Section 251(1 ... following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; 3.4 Thus, Section 251(1) of the Act does not give any power to ld.CIT(A) to set-aside the issue for verification to the Assessing Officer. The Finance

Lohiya Developers, Parli District Beed vs. ITO Ward -1 Jalna, Jalna

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

ITA 1425/PUN/2024[2018-2019]Status: DisposedITAT Pune25 Oct 2024AY 2018-2019

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 143(3)Section 144BSection 250Section 250(6)

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Ganesh Vishnu Harde, Ahmednagar vs. ITO, Ward-2, Ahmednagar

In the result, appeal of the assessee in ITA

ITA 1369/PUN/2024[2016-17]Status: DisposedITAT Pune23 Oct 2024AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1367, 1368 & 1369/Pun/2024 िनधा"रण वष" / Assessment Years: 2014-15, 2015-16 & 2016-17 Ganesh Vishnu Harde, V The Income Tax Officer, 1, At Post Sonai, Newasa Dist, S Ward-2, Ahmednagar. Ahmednagar – 414105. Pan: Ahgph2574P Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 23/10/2024 Date Of Pronouncement 23/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Three Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15, A.Y.2015-16 & A.Y.2016-17; All Dated 23.04.2024. Since The Issue Involved Is Common, All These Three Appeals Were Heard Together & Decided By The Common Order.

Section 143(3)Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Ganesh Vishnu Harde, Ahmednagar vs. ITO, Ward-2 Ahmednagar, Ahmednagar

In the result, appeal of the assessee in ITA

ITA 1368/PUN/2024[2015-16]Status: DisposedITAT Pune23 Oct 2024AY 2015-16

Section 143(3)Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Ganesh Vishnu Harde, Ahmednagar vs. ITO, Ward-2, Ahmednagar

In the result, appeal of the assessee in ITA

ITA 1367/PUN/2024[2014-15]Status: DisposedITAT Pune23 Oct 2024AY 2014-15

Section 143(3)Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Chiramal Kunjavoo Chakunny George, Trichur vs. The ITO Ward 2(2), Thrissur

Appeal is allowed for statistical purposes in above terms

ITA 587/COCH/2023[2015-16]Status: DisposedITAT Cochin23 Oct 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhchiramal Kunjavoo Chakunny The Income Tax Officer George Ward - 2(2), Thrissur Chiramal Kunjavoo House Kizhakumpattukara Vs. Nehru Bazar, East Fort P.O. Trichur 680005 [Pan: Acupg7573J] (Appellant) (Respondent)

For Appellant: Shri S. Anil Kumar, AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 251(1)(a)Section 54F

deduction claim to the Assessing Officer which is no more sustainable in light of the statutory 2 Chiramal Kunjavoo Chakunny George amendment in section 251(1)(a) w.e.f. 01.06.2001 as the corresponding statutory expression ‘he may set aside’ stands omitted. Learned counsel further submits that the assessee has filed

Tny Holidays Private Limited, Gurgaon vs. ACIT Circle 4(1), Gurgaon

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

ITA 2884/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Oct 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 139(1)Section 142(1)Section 144Section 234Section 234A

speaking order on merits, on all the points for determination including each ground of appeal. Moreover, it is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him/her. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against assessment order, the CIT(A) shall have the power to confirm, reduce

Nav Maharashtra Chakan Oil Mills Ltd., Pune vs. ITO Ward 2(4) Pune, Pune

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

ITA 1872/PUN/2024[2014-15]Status: DisposedITAT Pune22 Oct 2024AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1871 & 1872/Pun/2024 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Nav Maharashtra Chakan Oil V The Income Tax Officer, Mills Limited, S Ward-2(4), Pune. 43, Nav Maharashtra House, Near Shaniwar Wada, Shaniwar Peth, Pune – 411030. Pan: Aaacn9941J Appellant / Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Advocate Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 16/10/2024 Date Of Pronouncement 22/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee Against The Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeal), Pune Dated 27.07.2022 & 20.11.2023 For A.Y.2013-14 & 2014-15 Respectively. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order.

Section 250(6)Section 92B

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Nav Maharashtra Chakan Oil Mills Ltd, Pune vs. Income Tax Officer, Ward-2(4), Pune

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

ITA 1871/PUN/2024[2013-14]Status: DisposedITAT Pune22 Oct 2024AY 2013-14

Section 250(6)Section 92B

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Sachin Shankar Agnihotri, Wardha vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur

In the result, appeal filed by the assessee is allowed to the extent indicated above

ITA 155/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 143(3)Section 153CSection 251(1)(a)Section 270A

dismissed the appeal filed by the assessee. In effect, there was an enhancement of assessment by estimating higher amount of gross profit under section 251(1)(a) of the Act. 6. There was no representation from the side of the appellant. Since the facts lie in a narrow compass, with

Rohit Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16

For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)

Section 132(1)Section 139Section 143(2)Section 143(3)Section 153ASection 68Section 69

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

M/S. Seth Chagan Mall Hira Lall Dugar Charitable Trust, Kolkata vs. I.T.O., Ward - 1(3), Exemption, Kolkata

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

ITA 1358/KOL/2024[2019-2020]Status: DisposedITAT Kolkata16 Oct 2024AY 2019-2020

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 11(2)(ii)Section 143Section 143(1)Section 250

still when the issue came before ld. CIT(A) who also possesses co- terminus power with that of A.O and as per section 251(1)(a) of the Act, the ld. CIT(A) in disposing the appeal against order of assessment has the power to confirm, reduce, enhance or annul

New Life Fellowship Trust, Gurgaon vs. ITO (E), Faridabad

In the result, appeal of the assessee is allowed

ITA 5295/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Oct 2024AY 2015-16

Bench: Pradip Kumar Kedia & Shri Vimal Kumarnew Life Fellowship Trust Vs. Ito(Exemption) S-358, Gf Uppal’S South End Faridabad Sohna Road Gurugram – 122018 Pan No. Aaatn 9270 B (Appellant) (Respondent) Assessee By Shri Alok Kumar Gupta, Adv. Revenue By Shri Pramod Kumar, Sr. D.R. Date Of Hearing: 15.10.2024 Date Of Pronouncement: 15.10.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The First Appellate Order Passed By The Commissioner Of Income Tax (Appeals)- Faridabad (‘Cit(A)’ In Short) Dated 31.03.2019 Arising From The Assessment Order Dated 19.06.2017 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Concerning A.Y. 2015-16 In Question.

Section 11Section 12ASection 13(3)Section 143(2)Section 143(3)Section 251(1)(a)

question. 2. As per the grounds of appeal, the assessee has challenged the action of the CIT(A) invoking the provision of section 251(1)(a) of the Act whereby enhancement power conferred with the CIT(A) has been invoked to make New Life Fellowship Trust ... anonymous donation and resorted to enhancement on that point to the extent of Rs.75,15,734/- by invoking the enhancement power vested under section 251(1)(a) read with Explanation thereto. The learned Counsel New Life Fellowship Trust vs. ITO A.Y. 2015-16 in this backdrop, contends that

Kasree Devi, Mawana Meerut vs. ITO Ward-1(1)(3), Ayakar Bhawan, Bhainsali Ground, Meerut

Appeal of the assessee is allowed

ITA 1019/DEL/2024[2017-2018]Status: DisposedITAT Delhi10 Oct 2024AY 2017-2018

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2017-18

Section 115BSection 250Section 250(4)Section 69A

dismiss the appeal on account of non-prosecution ofthe appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation toSection 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise fromthe impugned