Section 33(4) of the Income Tax Act

The decision most relied on for Section 33(4) is Commissioner of Income Tax Madras v. Chenniyappa Mudiliar (1 SCC 591), cited in 225 of the 91 judgments on BharatTax that turn on this section.

Leading authorities on Section 33(4)

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar

1 SCC 591 · 1985 · Reported

citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

171 Taxmann.com 696 · 2025 · High Court

citing judgments

(i) CWT v. Tohtah Industries Ltd.

205 ITR 52 · Reported

citing judgments

Judgments on Section 33(4)

PRAKASH KUMAR CHAWLA,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) BILASPUR, BILASPUR

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

ITA 123/RPR/2026[2020-21]Status: HeardITAT Raipur19 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं./Ita No.123/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Prakash Kumar Chawla Telipara, Bilaspur-495 001 (C.G.) Pan: Aappc2370L

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

ITA 164/RPR/2026[2009-10]Status: DisposedITAT Raipur17 Mar 2026AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

ITA 775/RPR/2025[2017-18]Status: DisposedITAT Raipur12 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

HANUMANT CONSTRUCTION PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

ITA 550/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

HANUMANT CONSTRUCTION PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

ITA 549/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

HANUMANT CONSTRUCTION PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

ITA 548/RPR/2025[2016-17]Status: DisposedITAT Raipur06 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

HANUMANT CONSTRUCTION PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

ITA 547/RPR/2025[2015-16]Status: DisposedITAT Raipur06 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

HANUMANT CONSTRUCTION PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

ITA 546/RPR/2025[2014-15]Status: DisposedITAT Raipur06 Feb 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

HANUMANT CONSTRUCTION PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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

ITA 545/RPR/2025[2013-14]Status: DisposedITAT Raipur06 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANGIR-CHAMPA,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 55/RPR/2025[2018-19]Status: DisposedITAT Raipur05 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR-CHAMPA,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 53/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR-CHAMPA,JANJGIR-CHAMPA vs. INCOME TAX OFFICER, WARD- JANJGIR-CHAMPA,, JANJGIR-CHAMPA,

In the result, appeal of the assessee in ITA No

ITA 52/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR, CHAMPA,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 339/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &

RAVI PRAKASH YADAV,DURG,DURG vs. ITO, WARD-2(1), DURG, DURG

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

ITA 527/RPR/2025[2014-15]Status: DisposedITAT Raipur24 Dec 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.527/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Ravi Prakash Yadav C/O. Ravi Gas Agency, Main Road, Kailash Nagar, Bhilai, Durg-490 026 (C.G.) Pan: Abopy1043J

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 5

RAJA SATHEESHKUMAR,SALEM vs. ITO, WARD-1(6), SALEM

The appeal of the assessee is partly allowed for statistical purposes

ITA 2942/CHNY/2025[2011-12]Status: DisposedITAT Chennai17 Dec 2025AY 2011-12

Bench: Hon’Ble Shri George George K & Before Hon’Ble Shri Inturi Rama Raoआयकर अपील सं./Ita No.2942/Chny/2025 Assessment Years: 2011-12 Raja Satheeshkumar, Income Tax Officer, H.No.2/167, Cecg Nagar, Alagapuram, Ward-1(6), Periyapudur, Salem, Salem. Tamil Nadu-636 016. [Pan: Auqps9210G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran S, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश / O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.Bhupendran S, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT

Section 139(1)Section 142(1)Section 143Section 143(3)Section 148Section 246Section 246A

SOURABH AGRAWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

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

ITA 735/RPR/2025[2019-20]Status: DisposedITAT Raipur09 Dec 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.735/Rpr/2025 िनधा"रण वष" /Assessment Year: 2019-20 Sourabh Agrawal, Prop. Sawaria Traders, Shop No.217, Samta Colony, Raipur, Chhattisgarh. Pan: Appa0229M .......अपीलाथ" / Appellant बनाम / V/S.

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

Section 115BSection 147Section 148Section 69A

BINOD KUMAR AGRAWAL, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR ERSTW. ITO-2(1), RAIPUR, RAIPUR

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

ITA 587/RPR/2025[2011-12]Status: DisposedITAT Raipur08 Dec 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.587/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Binod Kumar Agrawal H-401 Maruti Lifestyle, Kota Road, Mohaba Bazar, Raipur (C.G.) Pan: Aefpa4168Q

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

LATE. PRAKASH CHANDRA VIRDI, L/R BHARAT BHUSHAN VIRDI,MAHASAMUND vs. INCOME TAX OFFICER, WARD- MAHASAMUND, MAHASAMUND, MAHASAMUND

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

ITA 674/RPR/2025[2012-13]Status: DisposedITAT Raipur01 Dec 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.674/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13 Late Prakash Chandra Virdi, L/R Bharat Bhushan Virdi, Ward No.3, Near Shiv Mandir, Imli Bhatta, Mahasamund (C.G.)-493 445 Pan: Abjpv6675J

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 250(4)Section 282

PRAYAG THERMOPLASTAS PVT. LTD., NAGPUR,NAGPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee stands allowed for statistical purposes

ITA 580/RPR/2025[2014-15]Status: DisposedITAT Raipur26 Nov 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

PRAYAG THERMOPLASTAS PVT. LTD., NAGPUR,NAGPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee stands allowed for statistical purposes

ITA 576/RPR/2025[2010-11]Status: DisposedITAT Raipur26 Nov 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

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