TaxTMI 
TaxTMI 
2026 (2) TMI 858
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....ppeal may kindly be restored to the file of the CIT(A) for fresh adjudication on merits in the interest of justice. Failure to Decide on Merits: 2. On the facts and in the circumstances of the case and without prejudice to any other ground, the Ld. Commissioner of Income-tax (Appeals) erred in not adjudicating the appeal on merits, especially when the issues involved substantial questions of law and fact including eligibility of deduction under section 11 of the Act Intimation u/s 143(1) Bad in Law: 3. On the facts and in the circumstances of the case and without prejudice to any other ground, the intimation issued under section 143(1) of the Act is without complying with jurisdictional conditions and hence, bad in law and thus, may please be quashed/ 4. On the facts and in the circumstances of the case and without prejudice to any other ground, the intimation issued under section 143(1) of the Act is bad in law as is non-speaking, devoid of any reasons, and issued without granting any opportunity of being heard and thus, liable to be quashed Eligibility of Deduction u/s 11: 5. On the facts and in the circumstances of the case a....
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....he appeal in respect of AY 2015-16 was filed before the CIT (Appeals) on 31.05.2017. At that time, a different consultant was handling the matter. Over the intervening years, the consultants were changed. 4. It is also pertinent to mention that the email ID registered on the portal at the relevant time was [email protected], which belonged to one of the Ashram devotees ("Bhavik") who, out of goodwill and without remuneration, coordinated with the consultant for compliance work and was also looking after this appeal matter. However, this devotee has not been associated with the trust for the last 2-3 years. Consequently, communications sent via email or portal went unnoticed. 5. It was only when a new consultant was appointed for FY 2024-25 for filing income tax returns somewhere around mid of June 2025, that the above matter came to light upon reviewing the e-filing portal. The appellate order, the appeal withdrawal issue, and the mistaken communication were brought to our notice only at that stage. 6. That it was only upon reading the appellate order dated 28.08.2024 passed by the CIT(A) that I came to know that a request for withdrawal of the said ap....
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....y in filing the appeal may please be condoned. It is also submitted that the delay in filing the appeal is non-deliberate and unintentional and has arisen in the light of genuine and bonafide facts and circumstances explained hereabove. 14. That in view of above, it is submitted that the delay in filing the appeal may please be condoned in the interest of justice. The appellant has a strong case on ments, non-condonation of delay would result in irreparable harm and denial of justice to the appellant and, the appellant Trust may suffer a grave injustice. It is also submitted that the assessee Trust may not be denied justice due to incorrect withdrawal of appeal before Ld. CIT-Appeal. 15. That it is therefore respectfully prayed that the delay in filing the appeal may kindly be condoned in the interest of substantial justice and the matter may kindly be taken up for adjudication of merit, for which appellant would remain ever grateful." Delay : 2.1 There was a delay of 309 days in filing appeal before this Tribunal. We have perused the request of the Assessee and are convinced that there is sufficient and reasonable cause for delay, accordingly, the Delay in ....
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....re such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;] ............. 8.3 Thus, as per Section 251 of the Act, Commissioner of Appeal may confirm, reduce, enhance or annul the assessment order. 9. The Hon'ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, "8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further 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. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to....
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....herefore, the issue which arises for consideration before me is, whether as per the provisions of section 251 of the Act. learned Commissioner (Appeals) can permit withdrawal of the appeal by dismissing it in limine without deciding on merits. As per the provisions of section 251(1)(a) of the Act, the first appellate authority is conferred with the powers to decide an appeal against an order of assessment by confirming, reducing, enhancing or annulling the assessment. Even, the power to set-aside an assessment order was taken away from the first appellate authority by the amendment brought to the statute in Finance Act, 2001, w.e.f. 1st June 2001. Therefore, while deciding an appeal filed by the assessee under section 246A of the Act, learned Commissioner (Appeals) has to act within the parameters laid out in section 251(1)(a) of the Act. Interpreting the aforesaid statutory provision, the Hon'ble Jurisdictional High Court in Premkumar Arjundas Luthra (HUF) (supra) has held as under- "8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he think....