Search Results Page

Search Results

1 - 8 of 8 (0.19 seconds)
Nandigram Krashi Awam Gram Vikas ... vs Dcit, Exemption Circle, Aurangabad on 12 September, 2025 cites

Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979

8. We have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that despite number of opportunities granted, the assessee did not make any submission which constrained the Ld. CIT(A)/NFAC to dismiss the appeal filed by the assessee by passing an ex-parte order. Before us, the Ld. Counsel for the assessee has contended that the non-compliance was not intentional as the notices were sent on wrong email-id and therefore requested for an opportunity to be granted to the assessee to present and substantiate its case before the Ld. CIT(A)/NFAC by filing the requisite details/documentary evidences in support of its claim. From perusal of the order of the Ld. CIT(A)/NFAC, we find that he has dismissed the appeal of the assessee due to the absence of any evidence/ material/explanation offered by the assessee. The Ld. CIT(A)/NFAC has upheld the order of the Ld. AO without himself dwelling into the merits of the case. The Ld. Ld. CIT(A)/NFAC relied on the decisions in the case of CIT Vs. B. Bhattacharjee & Another, 118 ITR 461 (SC); New Diwan Oil Mills Vs. CIT, (2008) 296 ITR 495 (P & H); Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Pradeep Kumar Jhawar Vs. DCT, CC in ITA No. 450/KOL/2023 (Kol-Tribunal) and dismissed the appeal of the assessee for non-prosecution. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. None- the-less, he has to adhere to the legislative mandate enshrined in sub-section 5 ITA No.1762/PUN/2024, AY 2018-19 (6) of section 250 of the Act which requires him to state the points for determination, the decision thereon and the reason for the decision. Thus, in our view, his order is in violation of the provisions of section 250(6) of the Act.
Supreme Court of India Cites 24 - Cited by 2306 - V R Iyer - Full Document

M/S New Diwan Oil Mills vs The Commissioner Of Income Tax on 24 February, 2009

8. We have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that despite number of opportunities granted, the assessee did not make any submission which constrained the Ld. CIT(A)/NFAC to dismiss the appeal filed by the assessee by passing an ex-parte order. Before us, the Ld. Counsel for the assessee has contended that the non-compliance was not intentional as the notices were sent on wrong email-id and therefore requested for an opportunity to be granted to the assessee to present and substantiate its case before the Ld. CIT(A)/NFAC by filing the requisite details/documentary evidences in support of its claim. From perusal of the order of the Ld. CIT(A)/NFAC, we find that he has dismissed the appeal of the assessee due to the absence of any evidence/ material/explanation offered by the assessee. The Ld. CIT(A)/NFAC has upheld the order of the Ld. AO without himself dwelling into the merits of the case. The Ld. Ld. CIT(A)/NFAC relied on the decisions in the case of CIT Vs. B. Bhattacharjee & Another, 118 ITR 461 (SC); New Diwan Oil Mills Vs. CIT, (2008) 296 ITR 495 (P & H); Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Pradeep Kumar Jhawar Vs. DCT, CC in ITA No. 450/KOL/2023 (Kol-Tribunal) and dismissed the appeal of the assessee for non-prosecution. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. None- the-less, he has to adhere to the legislative mandate enshrined in sub-section 5 ITA No.1762/PUN/2024, AY 2018-19 (6) of section 250 of the Act which requires him to state the points for determination, the decision thereon and the reason for the decision. Thus, in our view, his order is in violation of the provisions of section 250(6) of the Act.
Punjab-Haryana High Court Cites 4 - Cited by 428 - J S Khehar - Full Document
1