What is CIT v. B.N. Bhattacharjee authority for?

The appellant is required to effectively prosecute their appeal, and failure to appear or respond to notices can lead to the dismissal of the appeal for non-prosecution by the appellate authority.

How many judgments cite CIT v. B.N. Bhattacharjee?

151 judgments on BharatTax cite CIT v. B.N. Bhattacharjee (10 CTR 354), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharjee come up under?

It is most often cited in judgments turning on Section 147, Section 250, Section 144, Section 148, Section 142(1), Section 143(3).

CIT v. B.N. Bhattacharjee (10 CTR 354)

SHAMA INDUSTRIES PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-22(2), DELHI

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

ITA 7596/DEL/2025[2019-20]Status: DisposedITAT Delhi01 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Before Shri Mahavir Singh & Before Shri Before Shri Mahavir Singh & Mahavir Singh & Shri Shri Manish Agarwal Shri Shri Manish Agarwal Manish Agarwalmanish Agarwal

For Appellant: Shri Sandeep Yadav, AdvocateFor Respondent: Ms. Ankush Kalra, Senior DR

Section 147

…ed mail ID and sought adjournment on 05.08.2025 and 04.09.2025. But, learned CIT(A), without allowing some time to the assessee, decided the appeal ex-parte by applying Hon'ble Supreme Court judgment in the case of CIT Vs. B.N. Bhattacharjee & Others – [1979] 10 CTR 354 (SC) and of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT – [1979] 223 ITR 480 (MP) simplicitor for non- prosecution of appeal. When these facts were confronted to the learned Senior DR, she could not controvert the above fact situation. 3. After hearing the rival submissions and perusing the material pl…

LAKHMICHAND VASWANI,INDORE vs. ITO WARD 1(4), INDORE, INDORE

In the result ITA No:-653/Ind/2025 and "Impugned order"

ITA 654/IND/2025[2014-15]Status: DisposedITAT Indore27 Feb 2026AY 2014-15

For Appellant: S.No

Section 147Section 246ASection 250Section 69

…case, as evidently seen from the above, this appeal is liable to be dismissed in terms of the ratio of the judgements of the Hon'ble Apex Court and the various High Courts including the Hon'ble Apex Court which held in CIT v. B.N. Bhattarcharjee and Another (10 CTR 354) that an appeal means an effective appeal and that to "prefer an appeal" would mean effectively prosecuting an appeal. "Purposefully and constructively interpreted, preferring an appeal means more than formally filing it but effectively pursuing it and if a party retreats before the contest begins, it is as good as not having entered the fray. 6.…

LAKHMICHAND VASWANI,INDORE vs. ITO WARD 1(4), INDORE, INDORE

In the result ITA No:-653/Ind/2025 and “Impugned order”

ITA 653/IND/2025[2014-15]Status: DisposedITAT Indore27 Feb 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253Section 69

…case, as evidently seen from the above, this appeal is liable to be dismissed in terms of the ratio of the judgements of the Hon'ble Apex Court and the various High Courts including the Hon'ble Apex Court which held in CIT v. B.N. Bhattarcharjee and Another (10 CTR 354) that an appeal means an effective appeal and that to "prefer an appeal" would mean effectively prosecuting an appeal. "Purposefully and constructively interpreted, preferring an appeal means more than formally filing it but effectively pursuing it and if a party retreats before the contest begins, it is as good as not having entered the fray. 6.…

RAJESH BALRAM SINGH ,PUNE vs. ACIT , PUNE

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

ITA 2962/PUN/2025[2016-17]Status: DisposedITAT Pune16 Feb 2026AY 2016-17

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Ritvik VatsyayanFor Respondent: Smt. Shraddha Nichal

Section 133(6)Section 147Section 148Section 54F

…see is in a position to substantiate its case by filing the requisite details before the Ld. CIT(A) / NFAC. The appellate order reveals that the Ld. CIT(A)/NFAC has applied the decision of the Apex Court in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and the Hon’ble Bombay High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 and dismissed the appeal of the assessee for non-prosecution without himself going into the merits of the case. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite…

RAJESH AGRAWAL,AKOLA vs. INCOME-TAX OFFICER, WARD - 1, AKOLA

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

ITA 614/NAG/2025[2018-19]Status: DisposedITAT Nagpur10 Feb 2026AY 2018-19

Bench: Dr. Manish Borad

For Appellant: NoneFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 147Section 148Section 250Section 250(6)

…ce on four occasions on the dates mentioned at page No. 4 of the impugned order, the assessee’s appeal has been dismissed by the Ld.CIT(A) in limine placing reliance on the judgment of Hon'ble Apex Court in the case of CIT vs. B.N. Bhattacharjee & Ors. [1979] 10 CTR 354 (SC). In the appeal filed before this Tribunal, assessee along with merits of the case has also 3 ITA.No.614/NAG/2025 (Rajesh Agrawal) raised legal issues challenging the validity of notice u/s. 148 as well as validity of re-assessment proceedings. 5. However, considering the fact that these legal issues have been raised for the first time before…

T LOGIKS,INDORE vs. INCOME TAX OFFICER 3 (1), INDORE

In the result, the appeal is noted as dismissed"

ITA 576/IND/2025[2012-13]Status: DisposedITAT Indore06 Feb 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 144Section 245Section 246ASection 250Section 253

…आयकर अपीलीय अधिकरण, इंदौरन्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.576/Ind/2025 (AY: 2012-13) T LOGIKS बनाम/ Income Tax Officer AG-273 Alankar, Scheme Vs. 3(1), Indore No. 74 Vijay Nagar, Indore (PAN: AACFT9876B) (Appellant) (Respondent) Assessee by Shri S.S.Solanki, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.01.2026 Date of Pronouncement 06.02.2026 आदेश / ORDER Per Paresh M Joshi, J.M.: This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ he…

GIRISH MOHANLAL SAKARIA,MUMBAI vs. ITO - 23(1)(6), PIRAMAL CHAMBERS

In the result, following order is passed:

ITA 5464/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Feb 2026AY 2016-17

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Arun Khodpia, Hon’Ble

For Appellant: Ms.Ridhisha JainFor Respondent: Shri Swapnil Choudhary

Section 147

…arned Sr. DR has supported the impugned orders. It is submitted that it was for the appellant to have diligently prosecuted the appeal. He pointed out that mere filing of appeal is not sufficient as held by the Supreme Court in B N Bhattarcharjee & Ors [1979] 10 CTR 354. He pointed out that preferring an appeal pre supposes that it is effectively pursued. He pointed out that the notice is sent through the ITBA portal on the email id furnished by the appellant in Form NO.35. He submitted that no case for interference is made out. 5. We have considered the circumstances and the submissions made. In ITA No. 5463/Mum…

GIRISH MOHANLAL SAKARIA,MUMBAI vs. ITO - 23(1)(6), PIRAMAL CHAMBERS

In the result, following order is passed:

ITA 5463/MUM/2025[2014-15]Status: DisposedITAT Mumbai02 Feb 2026AY 2014-15

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Arun Khodpia, Hon’Ble

For Appellant: Ms.Ridhisha JainFor Respondent: Shri Swapnil Choudhary

Section 147

…arned Sr. DR has supported the impugned orders. It is submitted that it was for the appellant to have diligently prosecuted the appeal. He pointed out that mere filing of appeal is not sufficient as held by the Supreme Court in B N Bhattarcharjee & Ors [1979] 10 CTR 354. He pointed out that preferring an appeal pre supposes that it is effectively pursued. He pointed out that the notice is sent through the ITBA portal on the email id furnished by the appellant in Form NO.35. He submitted that no case for interference is made out. 5. We have considered the circumstances and the submissions made. In ITA No. 5463/Mum…

KARUNESH KUMAR SHUKLA,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

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

ITA 668/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19

For Appellant: Sh. Samrat Chandra, C.AFor Respondent: Sh. Koushlendra Tiwari, CIT DR

Section 144Section 148Section 69Section 69A

…the assessee did not respond to any of them. In view of the same, the ld. CIT(A) held that the assessee was not interested in pursuing the appeal and thereafter citing the judgment of Hon’ble Supreme Court in the case CIT vs. B.N. Bhattacharjee and Ors (1979) 10 CTR 354 (SC), the Hon’ble Madhya Pradesh High Court in the case of Estate Of Late Tukojirao Holkar vs Commissioner Of Wealth- Tax (1979) 223 ITR 450 (MP) and the ITAT Delhi Bench in the case of CIT vs. Multiplan India Pvt. Ltd., (1991) 38 ITD 320 (Del), the ld. CIT(A) dismissed the appeal of the assessee in limine. 4. The assessee is aggrieved against the…

SANGITA RAMCHANDRA MAHADIK,PUNE vs. INCOME TAX OFFICER WARD 81(2), PUNE

In the result, the appeal of assessee is treated as allowed for statistical purpose

ITA 2419/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jan 2026AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2419/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Sangita Ramchandra Mahadik, Ito, Ward-81(2), Pune E-704, Dewdale Housing Society, Opposite Tranquille Society, Vs. Datta Mandir Road, Wakad, Pune-411057 Pan : Ajipm3603J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Kamal Valvani Department By : Shri Amit Bobde Date Of Hearing : 28-01-2026 Date Of 30-01-2026 Pronouncement :

For Appellant: Shri Kamal ValvaniFor Respondent: Shri Amit Bobde

Section 142(1)Section 144Section 147Section 148

…isite details/ documentary evidences in support of her claim before the Ld. CIT(A)/NFAC. Perusal of the impugned appellate order reveals that the Ld. CIT(A)/NFAC has applied the decision of the Hon’ble Supreme Court in CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and also several other decisions of High Courts/ Tribunals stated therein 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. Nonetheless, he has to adhere to the legislative mandate enshri…

SANJAY VASANTRAO PATIL,SATANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - MALEGAON

In the result, the appeal of assessee is treated as allowed for statistical purpose

ITA 1894/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16

Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Vinod Pawar

Section 143(3)Section 147Section 250Section 271(1)(c)

…an opportunity of hearing to the assessee. The Ld. DR had no objection to the said proposition of the Ld. AR. 7. The appellate order reveals that the Ld. CIT(A) has applied the decision of the Hon’ble Supreme Court in CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC). No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal inspite of several opportunities. None-the-less, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state the points for determination, the decision thereon and th…

SANJAY VASANTRAO PATIL,SATANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - MALEGAON

In the result, the appeal of assessee is treated as allowed for statistical purpose

ITA 1893/PUN/2025[2014-15]Status: DisposedITAT Pune30 Jan 2026AY 2014-15

Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Vinod Pawar

Section 143(3)Section 147Section 250Section 271(1)(c)

…an opportunity of hearing to the assessee. The Ld. DR had no objection to the said proposition of the Ld. AR. 7. The appellate order reveals that the Ld. CIT(A) has applied the decision of the Hon’ble Supreme Court in CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC). No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal inspite of several opportunities. None-the-less, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state the points for determination, the decision thereon and th…