Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

The Commissioner of Income Tax (Central) Nagpur Versus Premkumar Arjundas Luthra (HUF)

2016 (5) TMI 290 - BOMBAY HIGH COURT

Power of CIT(A) to dismiss the appeal of the assessee for non-prosecution of the appeal - Held that:- CIT(A) is obliged to dispose of the appeal on merits. In fact with effect from 1st June, 2001 the power of the CIT(A) to set aside the order of the Assessing Officer and restore it to the Assessing Officer for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(A) is coterminus with that of the Assessing Officer i.e. he can do all that Assessing Offi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mpugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act. - Income Tax Appeal No. 2336 of 2013 - Dated:- 25-4-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Appellant : Mr. Suresh Kumar i/v. Vipul Bajpayee For the Respondent : None ORDER P. C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sment year 2006-07, the Assessing Officer by order dated 8th March, 2010 imposed a penalty upon the respondent-assessee under Section 271(1)(c) of the Act. 4. Being aggrieved, the respondent-assessee challenged the order dated 8th March, 2010 before the Commissioner of Income Tax (Appeals) (CIT(A)). At the hearing before the CIT(A), as none appeared for hearing in support the CIT(A) dismissed the respondent-assessee's appeal for non prosecution. 5. On further appeal, the Tribunal by the impu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, 2013 was quashed and set aside and appeal restored to CIT(A) for fresh disposal. 6. Mr. Suresh Kumar, the learned counsel for the Revenue in support reiterates the findings of CIT(A) in support of his submissions. 7. An appeal is filed with the CIT(A) from appealable orders listed in Section 246A of the Act. We find that the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively. The relevant provisions for consideration .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the reason for the decision. (6A) …..... (7) …..... Powers of the Commissioner (Appeals) Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers - (a) - in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. (aa) ….... (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty. (c) …..... .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version