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)

Lalitadevi Giriraj Kishore Malpani, Mumbai vs. ITO Ward 41(4)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5023/MUM/2025[2015 - 16]Status: DisposedITAT Mumbai30 Dec 2025

Bench: Shri Narender Kumar Choudhryassessment Year : 2015-16 Lalitadevi Giriraj Kishore Income Tax Officer, Malpani, Ward-41(4)(2), 502, 5Th Floor,Sea View Chs, Vs. R.No. 116,Kautilya Bhawan, Near Ram Mandir Temple, C-41 To C-43,G Block, Bkc, Bangur Nagar,Goregaon (W), Bandra (E), Mumbai-400090. Mumbai-400051. Pan : Aadpm9211C (Appellant) (Respondent) For Assessee : Shri Ajay Daga , Ld. Ld. Ar For Revenue : Shri Vikas Chandra, Ld. Sr.Dr Date Of Hearing : 10-11-2025 Date Of Pronouncement : 30-12-2025 O R D E R This Appeal Has Been Preferred By The Assessee Againstthe Order Dated 28-06-2024 Impugned Herein Passed By The Addl/Jcit(A)-6, Kolkata/Ld. Commissioner Of Income Tax (In Short “Ld.Commissioner”) U/S. 250 Of The Income Tax Act, 1961 (In Short „The Act‟) For The Ay. 2015-16. 2 2. At The Outset It Is Observed That There Is A Delay Of 346 Days In Filing The Instant Appeal On Which The Assessee Has Claimed As Under:

For Appellant: Shri Ajay Daga , Ld. Ld. ARFor Respondent: Shri Vikas Chandra, Ld. Sr.DR
Section 143(3)Section 250Section 271(1)(c)

Mr. Girish Kisandas Mehta, Pune vs. ITO Ward 9 (3), Pune

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

ITA 1259/PUN/2025[2018-19]Status: DisposedITAT Pune29 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1259/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Mr. Girish Kisandas Mehta, Vs. Ito, Ward-9(3), Pune. Mehta Niwas Bhairavnath Nagar, Kusgaon, Lonavala, Maval, Pune- 410401. Pan : Akepm3983A Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By Smt. N. C. Shilpa : Date Of Hearing : 17.11.2025 Date Of Pronouncement : 29.12.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.03.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Assessment Proceedings Initiated U/S 147 Of The Act Are Invalid Since The Requisite Approval/Sanction U/S 151(Ii) Of The Act Is Not Taken. Accordingly, The Assessment Proceedings So Initiated Be Kindly Annulled & Appellant Be Granted Just & Proper Relief In This Respect.

For Appellant: Shri Bhuvanesh Kankani
Section 139Section 147Section 148Section 151Section 2(14)Section 80C

M/S Kubera Dal & Besan Millsz, Pune vs. CIT Circle- 5, Pune

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

ITA 1966/PUN/2025[2015-16]Status: DisposedITAT Pune23 Dec 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1966/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 M/S.Kubera Dal & Besan V Dy.Cit, Millsz, S Circle-5, Pune. 21 To 24, Marketyard, Gultekadi, Pune – 411037. Pan: Aakfk3139J Appellant/ Assessee Respondent / Revenue Assessee By Shri Prateek Jha – Advocate Revenue By Shri Ratnakar Bhimrao Shelake – (On Rotation Duty) Date Of Hearing 23/12/2025 Date Of Pronouncement 23/12/2025 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] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 24.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.12.2017. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 250(4)Section 250(6)

Wines 2000 and Company, Mumbai vs. DCIT Circle 27(3), Navi Mumbai

In the result, the appeal is allowed for statistical

ITA 1210/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18

Bench: Shri Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Swapnil Choudhary, (Sr. DR)
Section 115BSection 143(2)Section 143(3)Section 147Section 148Section 234ASection 234BSection 69A

Anant Electricals and Engineers, Thane vs. DCIT, Circle 1, Thane

In the result, the appeal is allowed for statistical purposes

ITA 5454/MUM/2025[2013-14]Status: DisposedITAT Mumbai22 Dec 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Subodh Ratnaparkhi, ARFor Respondent: Shri Surendra Mohan, (Sr. DR)
Section 143(3)Section 147Section 148Section 40

The Merchants Co-Op Bank Ltd. ( in Liquidation), Dhule vs. The ITO, Ward- -1, Dhule

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

ITA 1927/PUN/2025[2018-19]Status: DisposedITAT Pune12 Dec 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1927/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Merchants Co-Op Bank V The Income Tax Officer, Ltd., (In Liquidation), S. Ward-1, Dhule. Cs No.2111, Lane No.6, Near Old Amnalner Stand, Nagarpatti, Dhule-424001. Pan: Aaabt0123H Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke Revenue By Smt Indira R. Adakil-Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19, Dated 11.03.2025 Emanating From Assessment Order 147 R.W.S 144 Of The Income Tax Act, 1961 Dated 29.03.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. Appellant Contends That The Learned Cit(A), Nfac Ought To Have

Section 147Section 148Section 151ASection 21(2)Section 250Section 80P

Pankaj Manohar Pardhi, Navi Mumbai vs. Income Tax Officer, Ward 42(3)(1), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6591/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethassessment Year: 2016-17 Pankaj Manohar Pardhi, Income Tax Officer, B-502, Yash Paradise, Sector 8, Vs. Ward 42 (3)(1), Airoli, Navi Mumbai-400708. Kautilya Bhavan, Mumbai - 400051 (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Virabhadra Mahajan, Ld. Sr. D.R. Date Of Hearing : 09.12.2025 Date Of Pronouncement : 09.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.12.2023, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2016-17. 2. At The Outset, It Is Observed That There Is Delay Of 168 Days In Filing The Instant Appeal, On Which The Assessee By Filing A Duly Sworn Affidavit Dated 13-09-2025 Has Claimed That The Assessee Has Shifted To Dubai & Thus For The Last Many Years Is Not Residing In India. However, During The Recent Trip In India, The Assessee Became Aware About The Ongoing Appeal Proceedings & Passing Of The Impugned Order & Therefore, The Delay Of 168 Days Has Been Occurred, Which Was Neither Intentional Nor Mala-Fide But Because Of The Aforesaid Reasons.

For Appellant: NoneFor Respondent: Shri Virabhadra Mahajan, Ld. SR. D.R
Section 14Section 147Section 250Section 251Section 251(1)(a)Section 69

National Institute of Construction Management and Research, Mumbai vs. DCIT(Exemptions), Circle-2, Mumbai

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

ITA 5987/MUM/2025[2023-24]Status: DisposedITAT Mumbai09 Dec 2025AY 2023-24

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailnational Institute Of Construction Management & Research, Walchand Centre, Walchand Terraces, Tardeo Road, Ac Market ............... Appellant Mumbai – 400034 Pan : Aaatn1348J V/S Deputy Commissioner Of Income Tax (Exemptions), Circle - 2, ……………… Respondent Cumbala Hill, Telephone Exchange, Peddar Road, Mumbai - 400026

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 11(1)(a)Section 11(5)Section 143(3)Section 144B(1)(xii)Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 251(2)

Our Vision Entertainment LLP, Mumbai vs. Assistant Commissioner of Income Tax Circle 24(1), Mumbai

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

ITA 4724/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhriassessment Year: 2016-17 M/S. Our Vision Entertainment Income Tax Officer Llp, 15(1)(1), Office No.304, Twin Complex B 103, Aayakar Bhavan, Vs. Block, Andheri East Mumbai - 400020 Opp Marol Fire Brigade Maharashtra - 400 059 Pan: Aaefo8646C (Appellant) (Respondent)

Section 144Section 250

Savita Mitkari, Pune vs. Income Tax Officer, Pune

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

ITA 2193/PUN/2025[2011-12]Status: DisposedITAT Pune28 Nov 2025AY 2011-12

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2193/Pun/2025 निर्धारण वर्ष / Assessment Year: 2011-12 Savita Mitkari, V The Income Tax Officer, Flat No.302, G4, Gangadham S Pmt Phase Ii, Market Yard, Building Pune 411037. Commercial Complex, Swargate, Pune 411037. Pan: Arppm8052L Appellant/ Assessee Respondent / Revenue Assessee By Ca Sagar Kale Shri Arvind Renge – Addl.Cit(Dr) Revenue By Date Of Hearing 06/11/2025 Date Of Pronouncement 28/11/2025 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] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2011-12 Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Act, Dated 30.12.2018. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 147Section 250Section 68

Shahbaz Mohammed Shafeeque, Malegaon vs. Income Tax Officer, Ward - 1, Malegaon

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

ITA 2291/PUN/2025[2015 - 16]Status: DisposedITAT Pune20 Nov 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2291/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shahbaz Mohammed V The Income Tax Officer, Shafeeque, S. Ward-1, Malegaon. House No.904, Lane No.2, Malegaon City S.O., Malegaon, Nashik, Malegaon – 423203. Maharashtra. Pan: Cfppm6844A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 28.02.2025. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 147Section 148Section 250

Sachin Shantilal Khiwansara, Beed vs. Income Tax Officer, Aurangabad

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

ITA 2288/PUN/2025[2016-17]Status: DisposedITAT Pune20 Nov 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2288/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Sachin Shantilal Khiwansara, V The Income Tax Officer, Main Road, Shirur Kasar, S. Ward-1(5), Aurangabad. Shirur So., Beed, Beed – 413249. Pan: Bytpk1339N Appellant/ Assessee Respondent / Revenue Assessee By Shri Saurabh D.Khivansara Revenue By Smt Saumya Pandey Jain-Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 20/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Appeal Has Been Filed By The Assessee Against The Order Of Ld.Commisioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 17.07.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. That On Facts & In Law, The Ex-Parte Order Of Ld. Cit Appeals, Nfac Is Opposed To Law & Against The Principles Of Natural Justice & Accordingly The Impugned Appellate Order Is Liable To Be Set Aside.

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

Shubhra Kaushik, Bilaspur vs. ITO, Ward 1(2), Bilaspur

ITA 563/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Nov 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 563/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Arpit Jain, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142Section 147Section 148Section 250Section 50C

Kiran Agrawal, Raipur vs. ITO, Dhamtari

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 655/RPR/2025[2022-23]Status: DisposedITAT Raipur12 Nov 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 655/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

For Appellant: None (Adjournment Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 250Section 68

14 Reels Venkatboyanapalli Jv, Hyderabad vs. DCIT, Central Circle - 1(3), Hyderabad

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

ITA 617/HYD/2025[2018-19]Status: DisposedITAT Hyderabad12 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.617 & 969/Hyd./2025 िनधा"रण वष"/Assessment Years 2018-2019 & 2017-2018 14 Reels The Dcit, Central Venkatboyanapalli Jv, Circle-1(3), Hyderabad. Vs. Hyderabad – 500 033. Pin – 500 004. Pan Aaaaz2224L Telangana. (Appellant) (Respondent) िनधा""रती "ारा /Assessee By : Mrs. K Prabhabati, Advocate राज" व "ारा /Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06.11.2025 घोषणा की तारीख/Pronouncement: 12.11.2025 आदेश/Order Per Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit(A), Hyderabad- 11, Hyderabad, Dated 08.02.2025 & 13.03.2025 For The Assessment Years 2018-2019 & 2017-2018, Respectively.

For Appellant: Mrs. K Prabhabati, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 250

Pravin Prakashchand Mehta, Pune vs. Income Tax Officer, Ward 8(3), Pune

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

ITA 475/PUN/2024[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.475/Pun/2024 निर्धारण वषा / Assessment Year: 2016-17 Pravin Prakashchand Mehta, V The Income Tax Officer, B 10, Pati Regency, S Ward-8(3), Pune. Erandwane, Pune – 411004. Pan: Aavpm4448H Appellant/ Assessee Respondent / Revenue Assessee By Ms Sampada Ingale (Virtual) On Behalf Of Shri Suhas P. Bora – Ar Revenue By Shri Sandeep P Sathe – Jcit Date Of Hearing 06/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2016-17 Dated 11.01.2024 Emanating From The Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 08.03.2017. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 119(2)Section 143(1)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

Deepak Jain, Delhi vs. DCIT, CC-26, Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 3416/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 69A

Susanta Mallick, Kalikapur vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 1764/KOL/2025[2015-2016]Status: DisposedITAT Kolkata24 Oct 2025AY 2015-2016
Section 10(38)Section 147Section 148Section 250

Mukul Hasteer, Karnal vs. ITO Ward-1, Karnal

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 96/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 234A

Cherukuri Veeraju, Rajahmundry vs. The Deputy Commissioner of Income Tax, Circle-1, Rajahmundry

ITA 465/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.465/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Cherukuri Veeraju, Vs. Deputy Commissioner Rajahmundry. Of Income Tax, Pan:Abxpc6760H Circle-1, Rajahmundry. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08/10/2025 घोषणा की तारीख/Date Of 13/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 27/05/2025, Which In Turn Arises From The Order Passed By The Additional/Joint Commissioner Of Income Tax, National Faceless Assessment Centre (Nafac), Delhi Under Section 271D Of The 2 Cherukuri Veeraju Vs. Dcit

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 143(3)Section 271D