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)

Mohammed Rauf Farook Khan, Thane vs. Income Tax Officer Ward 1(1), Thane

In the result, the appeal is allowed for statistical

ITA 4015/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Oct 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Prabhash Shankar

For Appellant: Shri Madhukeshwar Hegde, CAFor Respondent: Shri Annavaran Kasuri,(Sr. AR)
Section 142(1)Section 143(1)Section 147Section 148Section 149Section 149(1)(b)Section 50CSection 56(2)(x)

Runa Vishal Shah, Mumbai vs. Income Tax Officer Ward 22(3)(2), Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purposes

ITA 3792/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryruna Vishal Shah, Block Ito, Ward-22(3)(2), No.3, Veer Building, Mumbai. Tagore Road, Santacruz Vs. (W), Mumbai. Pan: Bdcps 8211 D (Appellant) (Respondent)

For Appellant: Shri Shashank Mehta, Ld. A.RFor Respondent: Shri Pushkaraj Bhangepatil, Ld. Sr.DR
Section 143(3)Section 250Section 251Section 251(1)(a)Section 68Section 69C

Samrat Wires Private Limited, Mumbai vs. DCIT, Mumbai

In the result, Assessee’s appeal is allowed for statistical purposes in the aforesaid terms

ITA 5154/MUM/2025[2020-21]Status: DisposedITAT Mumbai07 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhrysamrat Wires Pvt. Ltd., Dcit, Circle-13(1) Mumbai. 303 Elphinstone House 17, Marzban Road Fort, Vs. Mumbai-400 001

For Appellant: Shri Rajendra Agiwal, Ld. CAFor Respondent: Shri Pitamber Kumar, Ld.Sr.DR
Section 143(3)Section 250Section 251Section 251(1)(a)Section 68

Late Jyoti Shashikant Golatkar Thourgh Lr Mrujesh Shashikant Golatkar, Mumbai vs. Income Tax Officer Ward 30(1)(5), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4201/MUM/2025[2017-18]Status: DisposedITAT Mumbai07 Oct 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankarlate Jyoti Shashikant V/S. Income Tax Officer, Ward – Golatkar (Through Legal Heir, बनाम 30(1)(5), Kautilya Bhavan, Sri Mrugesh Shashikant Golatkar) C–41 To C-43, G-Block, 2B/35 Baf Hira Nagar, Bandra Kurla Complex, Kharodi (Marve Road), Malad Bandra (East), Mumbai – West, Mumbai – 400 095, 400051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafpg5675C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bikash Kumar Bogi a/w Ms. Mugda DashoraFor Respondent: Shri Ashok Kumar Ambastha (Sr. DR)
Section 143(3)Section 69A

Income Tax Officer, Ward-8(1), Pune, Akurdi vs. Shamsundar Kaliram Agarwal, Pune

In the result, appeal of the Revenue is allowed

ITA 1428/PUN/2025[2018-19]Status: DisposedITAT Pune30 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1428/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Shamsundar Kaliram Ward-8(1), Pune. S Agarwal, Pratyakshakar Bhavan, Near Akurdi Railway Station, Dr.Ambedkar Road, Akurdi, Pune – 411044. Pan: Alzpa2906R Appellant / Revenue Respondent / Assessee Assessee By None Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 29/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue(Income Tax Officer, Ward- 8(1), Pune), Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 154 R.W.S 250 Of The Act, 1961 Dated 28.03.2025 Emanating From The Order Passed Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 Dated

Section 143(3)Section 144Section 147rSection 154Section 250Section 250(6)Section 251

Novelty Power & Infratec Limited, Mumbai vs. DCIT-7(1)(1), Mumbai

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

ITA 2108/MUM/2025[2009-10]Status: DisposedITAT Mumbai30 Sept 2025AY 2009-10

Bench: Shri Narender Kumar Choudhry&

For Appellant: Shri Prateek Jain, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr.D.R
Section 144Section 250Section 251Section 251(1)(a)Section 69C

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

Diamond Tradecom Private Ltd., Maharashtra vs. National Faceless Appeal Centre (NFAC), Delhi

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

ITA 1389/KOL/2023[2009-10]Status: DisposedITAT Kolkata29 Sept 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 250Section 68

Dattaprasad Radhakisan Revgade, Hivargaon vs. ITO Ward 2, Ahmednagar

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

ITA 1897/PUN/2025[2018-19]Status: DisposedITAT Pune26 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra, Judicialmember & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1897/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Dattaprasad Radhakisan V The Income Tax Officer, Revgade, S Ward-2, Ahmednagar. At Hivargaon Post Dongargaon, Tal Aklole, Ahmednagar – 422609. Pan: Cddpr8213C Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna – Ar Revenue By Shri Ambarnath Khule – Jcit(Dr) Date Of Hearing 03/09/2025 Date Of Pronouncement 26/09/2025 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.2018-19 Dated 23.06.2025 Emanating From The Assessment Order Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act, 1961

Section 144Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 250(6)

Smt. Shanti Kurrey, Durg vs. ITO-1(5), Bhilai

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

ITA 532/RPR/2025[2011-12]Status: DisposedITAT Raipur25 Sept 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.532/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Smt. Shanti Kurrey Kumhari, Dhamdha, Dist. Durg, Chhattishgarh-491 001 Pan: Bqzpk2494L

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

Rajkumar Bhaskarrao Agarkar, Akola vs. ITO Ward 1, Akola

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

ITA 256/NAG/2025[2017-18]Status: DisposedITAT Nagpur24 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18

For Appellant: Shri Vishal Manakshay, CAFor Respondent: Shri Surjit Kumar Saha, Ld. D.R
Section 143(3)Section 250Section 251(1)(a)Section 251(2)

M/S Shree Hanuman Pulses, Raipur vs. ITO, Ward-2(2), Raipur

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

ITA 460/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 460/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/S. Shree Hanuman Pulses 17A Industrial Area, Bhanpuri, Raipur-492 008 (C.G.) Pan: Abvfs8419D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 271B

Das Processors, Rajnandgaon vs. Deputy Commissioner of Income Tax Bhilai 1(1), Bhilai

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

ITA 394/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.394/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Das Processors 44, Vardhman Nagar, Jain School Road, Rajnandgaon (C.G.)-491 441 Pan: Aaifd6768Q

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

Suresh Kumar Agrawal, Bilaspur vs. Assistant Commissioner of Income Tax Circle -2(1), Bilaspu, Bilaspur

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

ITA 370/RPR/2025[2012-2013]Status: DisposedITAT Raipur18 Sept 2025AY 2012-2013

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 370/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Suresh Kumar Agrawal Contractor Main Road, Post-Lormi, Bilaspur (C.G.)-495 115 Pan: Adlpa9083B

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

Nalini Mahendra Thacker, Mumbai vs. ITO- 29(2)(4), Mumbai

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

ITA 4881/MUM/2025[2015-16]Status: DisposedITAT Mumbai18 Sept 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16

For Appellant: Shri Rohit Tiwari, Ld. A.RFor Respondent: Ms. Nidhi Agarwal, Ld. Sr. DR
Section 250Section 251(1)(a)Section 251(2)

Asha Himmat Bhadra, Mumbai vs. DCIT -Circle 32(1), Mumbai

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

ITA 4764/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 Ms. Asha Himmat Bhadra, Dcit – Circle 32(1) 401 Beach Apartment, Kautilya Bhavan, Balraj Sahani Road, Bandra Kurla Complex, Near Novotel Hotel, Vs. Bandra (East) Juhu, Mumbai, Mumbai, Mumbai Maharashtra– 400 051 Maharashtra – 400 049 Pan: Aabpb7076J (Appellant) (Respondent) Present For: Assessee By : Shri Vimal Punmiya, Ld. A.R. Revenue By : Shri Kiran K. Chhatrapati, Ld. Sr. Dr Date Of Hearing : 18.09.2025 Date Of Pronouncement : 18.09.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.03.2025, Impugned Herein, Passed By The Ld. Addl./Joint Commissioner Of Income Tax (Appeals) (In Short “Ld. Commissioner”) Under Section 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2017-18. 2. Though In The Instant Case, Both The Parties Have Filed Adjournment Applications, However, This Court Observes That The Impugned Order Is An Ex-Parte & Therefore It Would Be Appropriate To Dismiss The Adjournment Requests & To Proceed With The Case To Decide The Same. Thus, The Adjournments Requests Are Declined & Case Is Proceeded With.

For Appellant: Shri Vimal Punmiya, Ld. A.RFor Respondent: Shri Kiran K. Chhatrapati, Ld. Sr. DR
Section 143(3)Section 250Section 251(1)(a)Section 251(2)Section 68

Akash Agarwal, Kolkata vs. DCIT, Central Circle-2, Raipur

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 433/RPR/2025[2020-21]Status: DisposedITAT Raipur17 Sept 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

For Appellant: None (Adjournment Application)For Respondent: Shri Saad Kidwai, CIT-DR

Pooja Agarwal, Kolkata vs. DCIT, Central Circle-2, Raipur

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 432/RPR/2025[2019-2020]Status: DisposedITAT Raipur17 Sept 2025AY 2019-2020

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

For Appellant: None (Adjournment Application)For Respondent: Shri Saad Kidwai, CIT-DR

Pooja Agarwal, Kolkata vs. DCIT, Central Circle-2, Raipur

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 431/RPR/2025[2018-19]Status: DisposedITAT Raipur17 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos.431 & 432/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Pooja Agrawal C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Amcpa7626A ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-2, Raipur (C.G.)

For Appellant: None (Adjournment Application)For Respondent: Shri Saad Kidwai, CIT-DR