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)

Alankar Alloys Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 430/RPR/2025[2020-21]Status: DisposedITAT Raipur17 Sept 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

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

Alankar Alloys Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 429/RPR/2025[2015-16]Status: DisposedITAT Raipur17 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

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

Alankar Alloys Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 428/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Sept 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita Nos. 428, 429 & 430/Rpr/2025 "नधा"रण वष" / Assessment Years : 2011-12, 2015-16 & 2020-21 Alankar Alloys Private Limited C/O. Subash Agrawal & Associates Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aafca9127J

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

Ninad Arun Diwakar, Nashik vs. ITO, ACIT Circle 1, Nashik

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

ITA 1318/PUN/2025[2022-23]Status: DisposedITAT Pune17 Sept 2025AY 2022-23

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ninad Arun Diwakar, V The Income Tax Officer, Plot No.F-98, Midc, S Acti Circle-1, Nashik. Satpur Nashik – 422007. Pan: Ahepd7516M Appellant/ Assessee Respondent / Revenue Assessee By Ca Sarang Gudhate Revenue By Shri Ajay Kumar Keshari Date Of Hearing 15/09/2025 Date Of Pronouncement 17/09/2025 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], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 24.03.2025 For The A.Y.2022-23 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 133(6)Section 139(1)Section 143(3)Section 250Section 54FSection 54F(4)

Jiten Kishore Ajmera (Legal Heir of Late Shri Kishore H. Ajmera), Mumbai vs. ITO Ward 25(1)(1), Mumbai

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

ITA 4843/MUM/2025[2014-15]Status: DisposedITAT Mumbai15 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 Mr. Jiten Kishore Ajmera Ito Ward 25(1)(1), (Legal Heir Of Late Shri Kautilya Bhavan, Kishore H. Ajmera), Bandra Kurla Complex, Vs. 4Th Floor, Ajmera House, Bandra (East), Lt Marg, Pathakwadi, Mumbai - 400051 Mumbai – 400 002 Pan: Agppa2452B (Appellant) (Respondent) Present For: Assessee By : Shri Prashant Ghumare, Ld. A.R. Revenue By : Shri Pradipsinh Saktavat, Ld. Sr.D.R. Date Of Hearing : 15.09.2025 Date Of Pronouncement : 15.09.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.06.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) Addl/Jcit (In Short Ld. Commissioner) U/S 250 R.W.S 254 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2014-15. 2. In The Instant Case, Despite Of Affording Various Opportunities In The Appellate Proceedings Initiated Against The Assessment Order Dated 11.03.2016 U/S 143(3) Of The Act, Whereby The Assessing Officer (Ao) Made The Addition Of Rs.22,34,538/- Being Unexplained Investment In Jewellery, The Assessee Made No Compliance And/Or Filed No Submissions/Documents. Therefore, The Assessee Is Not Entitled For Any Leniency.

For Appellant: Shri Prashant Ghumare, Ld. A.RFor Respondent: Shri Pradipsinh Saktavat, Ld. Sr.D.R
Section 143(3)Section 250Section 251(1)(a)Section 251(2)

Nanak Ram Tanwani, Raipur vs. ITO-1(1), Raipur

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

ITA 470/RPR/2025[2016-17]Status: HeardITAT Raipur10 Sept 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.470/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Nanak Ram Tanwani House No.707/708, Near White House, Basant Corner, Khusi Vihar, Awanti Vihar, Raipur-492 006 (C.G.) Pan: Ablpt6737F ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Ms. Manisha Kinnu, CIT-DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)

Yugal Madhukar Khairnar, Satana vs. The Income-Tax Officer, Ward 1, Malegaon

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

ITA 1322/PUN/2025[2012-13]Status: DisposedITAT Pune09 Sept 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1322/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Yugal Madhukar Khairnar, V The Income Tax Officer, Dongrej Virgaon, Satana, S Ward-1, Malegaon. Dist-Nashik, Nashik – 423301. Pan: Anmpk4805E Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S. Shingte – Ar Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 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.2012-13 Dated 24.03.2025 Emanating From The Assessment Order Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. On The Basis Of The Facts & In The Circumstances Of The Case, The Assessing Officer Is Not Justified In Making Addition Of Rs. 22,94,000/-

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

Shri Jayshivrai Nagri Sahakari Patsanstha Limited, Kolhapur vs. ITO, Ward-1, Kolhapur

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

ITA 1257/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1257/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Shri Jayshivrai Nagri Sahakari V The Income Tax Officer, Pathsanstha Limited, S Ward-1, Kolhapur. 2832B Ward Yamula Devalaya Najik Karveer, Kolhapur – 416012. Maharashtra. Pan: Aaqas6598A Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri Aviyogi Ambadkar– Addl.Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 09/09/2025 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], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 13.11.2024 For The A.Y.2018-19 Emanating From The Assessment Order Under Section 147 R.W.S 144 Of The Income Tax Act, 1961, Dated

Section 147Section 250Section 250(4)Section 270ASection 271ASection 272A(1)(d)Section 69A

Jai Matadi Enterprise, Murshidabad vs. ITO, Ward 42(1), Murshidabad

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

ITA 1356/KOL/2025[2021-2022]Status: DisposedITAT Kolkata08 Sept 2025AY 2021-2022

Bench: Shri George Mathan & Shri Rakesh Mishra

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

Kunvarji Bhachu Shah, Mumbai vs. Assistant Commissioner of Income Tax Circle -31(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 1191/MUM/2025[2013-14]Status: DisposedITAT Mumbai05 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Siddharth Srivastava, ARFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 148Section 250(4)Section 250(6)Section 251(1)(a)Section 68

Asif Nazir Shaikh, Pune vs. ITO Ward 7(4), Pune

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

ITA 986/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 271(1)(c)

Asif Najir Shaikh, Pune vs. ITO Ward 7(4) Pune, Pune

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

ITA 985/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 271(1)(c)

Nilesh Rameshchandra Sarvaiya, Mumbai vs. ITO Ward 23(2)(6), Mumbai

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

ITA 3164/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2018-19

For Appellant: Shri Dharmesh Shah, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R
Section 144Section 250Section 251(1)(a)Section 251(2)Section 56(2)(x)Section 69

Nimantran Restaurant Pvt Ltd, Mumbai vs. Income Tax Officer - 15(2)(1), Mumbai

In the result, ITA No.1331/M/2025 is allowed for statistical purposes

ITA 1332/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18 & Assessment Year: 2018-19

For Appellant: Shri Satyaprakash Singh, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R
Section 143(3)Section 250Section 251(1)(a)Section 251(2)Section 69

Nimantran Restaurant Pvt Ltd, Mumbai vs. Income Tax Officer- 15(2)(1), Mumbai

In the result, ITA No.1331/M/2025 is allowed for statistical purposes

ITA 1331/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18 & Assessment Year: 2018-19

For Appellant: Shri Satyaprakash Singh, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R
Section 143(3)Section 250Section 251(1)(a)Section 251(2)Section 69

Deepak Chhabra, Delhi vs. ITO, Ward-49(1), Delhi

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

ITA 979/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.979/Del./2025, A.Y. 2017-18 Deepak Chhabra Income Tax Officer, E-53A, Mansarover Garden, Ward-49(1), New Delhi Vs. New Delhi Pan: Afdpc9133N (Appellant) (Respondent) Appellant By None Respondent By Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2017-18 Filed By The Assessee Is Directed Against The Order Dated 27.01.2023 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

Section 115BSection 254Section 271ASection 69A

India Construction, Diamond Harbour vs. ITO, Ward - 25(1), Kolkata

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

ITA 2592/KOL/2024[2018-19]Status: DisposedITAT Kolkata21 Aug 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 143(3)Section 250

Mishika Kamlesh Lulla, Mumbai vs. Income Tax Officer Ward 3(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3826/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 Aug 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankarmishika Kamlesh Lulla, V/S. Income Tax Officer, Ward – Flat No. 1602, Harihar बनाम 3(2), 2Nd Floor, Rani Mansion, Building, Madhav Sankalp, Kalyan – Murbad Road, Khadakpada, Kalyan – Syndicate, Kalyan – 421 301, 421301, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Accpl3579M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Sunil Talreja, ARFor Respondent: Shri Ashok Kumar Ambastha (Sr. DR)
Section 143(3)Section 148Section 69

Boppana Ashok Kumar, Gannavaram vs. Income Tax Officer, Ward-3(1), Vijayawada

ITA 392/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2021-22

Bench: Us:

Section 143(2)Section 143(3)Section 68

Eclerx Services Limited, Mumbai vs. Deputy Commissioner of Income Tax - Circle2(1)(1) Mumbai, Mumbai

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

ITA 4314/MUM/2025[2012-13]Status: DisposedITAT Mumbai20 Aug 2025AY 2012-13

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.4314/Mum/2025 "नधा"रण वष" / Assessment Year :2012-13 Eclerx Services Limited Unit No.401, 4Th Office Level, Building No.11, Serene Properties Pvt. Ltd. Sez Mind, Thane, Belapur Road, Airoli, Navi Mumbai, Mumbai-400 708 Pan : Aaace7932L ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-2(1)(1), Mumbai ……""यथ" / Respondent

For Appellant: Shri Siddesh Chaugule, CAFor Respondent: Shri Himanshu Joshi, Sr. DR