Section 251(1)(b) of the Income Tax Act

Income-tax Act, 2025: s.360

Section 251(1)(b) falls under section 251 of the Income-tax Act, 1961, which corresponds to section 360 (Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)) of the Income-tax Act, 2025.

Read section 360 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 251(1)(b) is CIT v. Premkumar Arjundas Luthra (HUF) (297 CTR 614), cited in 659 of the 232 judgments on BharatTax that turn on this section.

Leading authorities on Section 251(1)(b)

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.

All Angels Educational Society v. Chief CIT, Chennai-III
72 Taxmann.com 251 · 2016 · High Court
10
citing judgments

A statutory authority cannot condone delay if there is no specific provision empowering it to do so. If an application is rejected solely on grounds of limitation, the merits of the matter cannot be examined.

Prasad Borah v. ITAT
294 ITR 401 · 2007 · High Court
7
citing judgments

Judgments on Section 251(1)(b)

Neelesh Satish Kanade, Pune vs. Assistant Commissioner of Income Tax

In the result, the appeal is allowed

ITA 2773/PUN/2016[2006-07]Status: DisposedITAT Pune12 May 2022AY 2006-07

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryनिर्धारण वषा / Assessment Year : 2006-07 Neelesh Satish Kanade, Vs. Acit, 1073, Bhosale Mystiqa, Central Circle-2(1), Model Colony, Pune Pune 411 016 Pan : Agdpk4376L Appellant Respondent

Section 139Section 139(1)Section 153ASection 271(1)(c)

M/S Hydro Air Rectonics (Pcd) Ltd, Mumbai vs. Dy CIT CC 2 (1), Mumbai

ITA 264/MUM/2020[2013-14]Status: DisposedITAT Mumbai23 Sept 2021AY 2013-14

Bench: Shri Pramod Kumar () & Shri Ravish Sood () M/S Hydro Air Tectonics (Pcd) Dcit, Central Circle 2(1) Limited, 301/302, Belapur Vs. 8Th Floor, Room No. 804, Old Concorde Premises Chs, Cgo Building, Pratishtha Plot No. 66A, Sector- 44, Behind Bhavan, M.K. Road, Vijaya Bank, Cbd, Belapur, Mumbai – 400 020 Navi Mumbai – 400 614 Pan No. Aaach9686C (Assessee) (Revenue) Assessee By : None Revenue By : Shri Gurbinder Singh, D.R Date Of Hearing : 21/09/2021 Date Of Pronouncement : 23/09/2021

For Appellant: NoneFor Respondent: Shri Gurbinder Singh, D.R
Section 10(34)Section 142(1)Section 143(2)Section 144Section 14ASection 271(1)(b)Section 271(1)(c)Section 271BSection 36(1)(va)

Kwench Global Technologies Pvt Ltd., Thane vs. ITO 12 (3)(1), Mumbai

ITA 110/MUM/2020[2014-15]Status: DisposedITAT Mumbai23 Sept 2021AY 2014-15

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Kwench Global Technologies Ito 12(3)(1) Pvt. Ltd., 401, 4Th Floor, Vs. Room No. 147A, Aayakar Wing B, Pinak Galaxi, Bhavan, M.K. Road, Kapurbawadi Junction, Mumbai – 400 020 Majiwada, Thane (West) Pan No. Aadck3390D (Assessee) (Revenue) Assessee By : None Revenue By : Shri Gurbinder Singh, D.R Date Of Hearing : 21/09/2021 Date Of Pronouncement : 23/09/2021

For Appellant: NoneFor Respondent: Shri Gurbinder Singh, D.R
Section 143(1)Section 143(2)Section 143(3)Section 145

Kushal Biotech Ltd., Mumbai vs. ACIT 15(2)(1), Mumbai

ITA 1298/MUM/2020[2012-13]Status: DisposedITAT Mumbai20 Sept 2021AY 2012-13

Bench: Shri Pramod Kumar () & Shri Ravish Sood () [Assessment Year: 2012-13] Shri Kushal Biotech Ltd. Acit 15(2)(1) 3070, Bhandup Industrial Estate, Vs. Room No. 357, Aayakar Bhavan, Pannalal Compound, Lbs Marg, M.K.Road, Mumbai – 400 020 Bhandup (W), Mumbai – 400 078

For Appellant: NoneFor Respondent: Shri Gurbinder Singh, D.R
Section 143(1)Section 144Section 147Section 251(1)(a)Section 251(2)

Mr. Dheeraj Jain, Mumbai vs. ITO 24 (1)(5), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 5951/MUM/2019[2014-15]Status: DisposedITAT Mumbai12 Aug 2021AY 2014-15

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Mr. Dheeraj Jain Income Tax Officer 24(1)(5), 401, Dipti Pearls, 86, Vs. Piramal Chambers, Lalgaug, Rajasthan Co-Op. Hsg. Soc, Ltd. Mumbai- 400 012 J.B. Nagar, Andheri (E), Mumbai - 400 059 Pan No. Abmpj3453D (Assessee) (Revenue) Assessee By : None Revenue By : Shri Sanjay J. Sethi, D.R Date Of Hearing : 11/08/2021 Date Of Pronouncement : 12/08/2021

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi, D.R
Section 143(2)Section 143(3)Section 234BSection 24Section 57

Aggarwal Multy Speciality Hospital Ltd, New Delhi vs. ITO, Ward-1(4), New Delhi

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

ITA 9062/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Mar 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Charyasstt. Year 2016-17

For Appellant: NoneFor Respondent: Shri Vijay Kumar Kataria, Sr. DR
Section 143(3)Section 246ASection 250Section 251Section 68

Harbir Singh Rathee, Jhajjar vs. ITO Ward-2, Rohtak

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

ITA 8737/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Mar 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Charyasstt. Year 2010-11

For Appellant: Shri Naveen Kumar Goyal, CAFor Respondent: Shri Vijay Kumar Kataria, Sr. DR
Section 144Section 246ASection 250Section 251

Saravana Reality Private Limited, Chennai vs. DCIT Central Circle 3 (4), Chennai

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

ITA 697/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Dec 2020AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.No.696 & 697/Chny/2018 ("नधा"रणवष" / Assessment Year: 2007-08 & 2013-14 ) M/S. Saravana Realty Pvt.Ltd Vs The Deputy Commissioner Of Kgs Corporate House, Income Tax, 63, Kamaraj Avenue Road 1St Street, Central Circle-3(4) Adyar,Chennai-600 020. Chennai-600 034. Pan: Aakcs0474R (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 153ASection 153CSection 153C(1)Section 251(1)(b)Section 251o

Mesers S.B Global, Amritsar vs. Income Tax Offier Ward 4 (5), Amritsar

ITA 197/ASR/2018[2014-15]Status: DisposedITAT Amritsar05 Feb 2020AY 2014-15

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri Ashwani Kalia (C.A.)For Respondent: Shri Charan Dass, (D.R.)
Section 142(1)Section 143(2)Section 251(1)(a)Section 251(2)Section 271(1)(b)

Chetan Kanubhai Desai, Mumbai vs. ACIT RG 22(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 4353/MUM/2018[2014-15]Status: DisposedITAT Mumbai31 Jan 2020AY 2014-15

Bench: Shri M. Balaganesh & Shri Ravish Soodshri Chetan Kanubhai Desai Assistant Commissioner Of 34, Aurovilla, St. Andrews Road, Income Tax, Range-22(1), Vs. Santacruz (West), Piramal Chambers, Mumbai – 400054 Mumbai – 400 012 Pan – Aaapd8549F

For Appellant: Shri Milin Bakhai, A.RFor Respondent: Shri Padmapani Bora, D.R
Section 143(2)Section 143(3)

Hibiscus Communications Pvt. Ltd, Mumbai vs. ACIT 15(2)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 896/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Jan 2020AY 2014-15

Bench: Shri Pramod Kumar & Shri Ravish Soodhibiscus Communcations Pvt. Ltd. Asstt. Commissioner Of Income Tax-15(2)(1) B-36/37, Indraprastha Building, Room No. 357, 3Rd Floor, Aayakar Bhavan, Lbs Marg, Vikhroli (West), Vs. Churchgate, Mumbai

For Appellant: Shri Rajesh S. Athavale, A.RFor Respondent: Shri Ajit Pal Singh Daia, D.R
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 40

Shri Amrutraj Shivanand Nesari, Belgavi vs. Income Tax Officer, Ward - 1(3), Belgavi

In the result, appeal filed by the assessee for assessment year 2008-2009

ITA 316/PAN/2017[2008-09]Status: DisposedITAT Panaji28 Dec 2018AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-09 Shri Amrutraj Shivanand Nesari, The Income Tax Officer, Tms No. 1586, Subhash Road, Ward – 1(3), Sankeshwar, Tal : Hukkeri, Belgaum Dist: Belgaum – 591313 Vs. Pan: Acgpn8664H

For Appellant: NoneFor Respondent: Shri Y.V. Raviraj (DR)
Section 143Section 250(4)Section 250(6)Section 251(1)(a)