Search Results Page

Search Results

1 - 10 of 10 (0.29 seconds)
Madhyani Builders, Bhilai,Durg vs Income Tax Officer, Circle-1(1), ... on 20 May, 2025 cites

Pr. Commissioner Of Income Tax ... vs Vijay Arjundas Luthra on 23 September, 2019

7. At the outset, it is noticed that the case of assessee has been dismissed on ex-parte basis, as the assessee had sought only adjournment 4 times, without making any substantive submission before the Ld. CIT(A). In the present matter, as observed from the order of Ld. CIT(A), there was no adjudication on merits even on the basis of material and facts available on record, no enquiries which could have been made by the Ld. CIT(A) so as to arrive to a logical conclusion regarding the justification of disallowance / addition made in the intimation passed by CPC u/s 143(1) of the Act. On this issue, assessee had placed its reliance on CIT vs. Premkumar Arjundas Luthra (HUF) reported in [2016] 240 taxman 133 and rightly so, as Hon'ble Bombay High Court in the said decision had enlightened about duties of First Appellate Authority with the observation that "he is obliged to make such further 4 ITA No.189/RPR/2025 Madhyani Builders Vs Income Tax Officer, Circle-1(1), Bhilai inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support".
Bombay High Court Cites 0 - Cited by 65 - N M Jamdar - Full Document

National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996

In our view, the decision of the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to the root of the matter and is established through legal principles, the assessee can take up and raise such legal issue at any appellate forum irrespective of whether the assessee had raised such legal issue at the sub-ordinate level or not, however, it always depends on facts and circumstances of each case whether the Tribunal would decide the legal ground or in a case where the question is of natural justice and ex-parte order by the Ld. CIT(Appeals) the Tribunal would remand it back to Ld. CIT(Appeals) providing final opportunity to a bonafide assessee. The Tribunal as the highest fact finding authority must be certain enough that the impugned order before it has been passed on merits and is a speaking order where the assessee has also complied during the process of litigation. In case, where the order of the Ld. CIT(Appeals) itself is ex-parte and some legal ground is raised and if the Tribunal decides such legal ground where in fact principles of natural justice is left unanswered due to the fact that the impugned order before the Tribunal is ex- parte and there was no compliance by the assessee in such scenario the Tribunal would also be usurping the power of the Ld. CIT(Appeals) which is also a statutory authority as per the Act. This is due to the reason that as per framework of the Act, Ld. CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld. CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT.
Supreme Court of India Cites 5 - Cited by 1462 - Full Document

K.P. Singh Bhadoria Contractor vs Deputy Commissioner Of Income Tax ... on 8 April, 2019

9. Our decision is supported by the decision of this Tribunal in the case of Brajesh Singh Bhadoria Vs. Dy./ Asstt. Commissioner of Income Tax, Central Circle-2, in IT(SS) No. 1 to 6, 8 & 9/RPR/2025 dated 20.03.2025, wherein under identical facts and circumstances, it has been held to restore the matter back to the file of Ld. CIT(A), for the sake of clarity the relevant observations in the case of Brajesh Singh Bhadoria (supra), are extracted hereunder:
Rajasthan High Court - Jaipur Cites 1 - Cited by 0 - Full Document
1