CIT v. B.N. Bhattacharjee

10 CTR 354Supreme Court of India1979#655 most cited

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.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. B.N. Bhattacharjee · appeal dismissal for non-prosecution · failure to prosecute appeal · assessee non-appearance · section 250 Income Tax Act · section 251 Income Tax Act · effective prosecution of appeal · appellate authority powers · CIT(A) dismissal

Sections most often in play

Section 147Section 250Section 144Section 148Section 142(1)Section 143(3)Section 250(6)Section 69A
Read the full judgment

Issues it is cited on

section 253(3)section 251(2)section 250(6)section 251(1)(a)section 246adelay in filing appealsection 253speaking ordersection 251limited scrutinyappeal before the tribunalsection 25

Judgments citing CIT v. B.N. Bhattacharjee

Vaijnath Gundappa Kshirsagar Through L/H. Shri Shivkumar Sadramappa Kshirsagar, Latur vs. Income Tax Officer Ward -1, Latur

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

ITA 2835/PUN/2025[2011-12]Status: DisposedITAT Pune23 Jan 2026AY 2011-12

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Prateek JhaFor Respondent: Shri Aviyogi Ambadkar
Section 144Section 148Section 154Section 54B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2835/PUN/2025 धििाारण वर्ा / Assessment Year : 2011-12 Vaijnath Gundappa Kshirsagar Through Income Tax Officer, Legal Heir Shri Shivkumar Sadramappa Ward – 1, Latur Kshirsagar, Vs. Rachatte Galli, Latur-413527 PAN : BSHPK6193A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prateek Jha Department by : Shri Aviyogi Ambadkar Date of hearing : 12-01-2026 Date of 23-01-2026 Pronouncement : आदेश / O…

Amruta Vivek Padalikar, Pune vs. ITO Ward 1(1), Kolhapur

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

ITA 1914/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Vidya Ratna Kishore
Section 143(2)Section 144Section 234BSection 270ASection 50C

…CIT(A)/NFAC which resulted in an ex-parte order passed by the Ld. AO and confirmed by 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 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 of several opportunities. None- the-less, he has to adhere to the legislative mandate enshrined in sub-section (6…

Amruta Vivek Padalikar, Pune vs. ITO Ward 1(1), Kolhpaur

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

ITA 1913/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Vidya Ratna Kishore
Section 143(2)Section 144Section 234BSection 270ASection 50C

…CIT(A)/NFAC which resulted in an ex-parte order passed by the Ld. AO and confirmed by 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 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 of several opportunities. None- the-less, he has to adhere to the legislative mandate enshrined in sub-section (6…

Jani Properties Private Limited, Raigad vs. DCIT, Panvel, Circle-Panvel

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2168/PUN/2025[2015-16]Status: DisposedITAT Pune19 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2015-16

For Appellant: S/Shri Nikhil S Pathak and Ajinkya M VaishampayanFor Respondent: Shri Amol Khairnar, CIT-DR
Section 142(1)Section 147Section 148Section 151Section 50C

…tions. 4. Since the assessee did not respond to any of the 4 notices issued by the office of the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC, following the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and others reported in (1979) 10 CTR 354 (SC), proceeded to decide the appeal on the basis 3 of material available on record and sustained the addition made by the Assessing Officer. 5. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal by raising the following grounds: On facts and in law, 1] The assessee requests for condonation of delay…

Radhakishan, Khategaon, Dewas vs. ITO-2, Dewas

Appeals are allowed for statistical purpose

ITA 678/IND/2025[2010-11]Status: DisposedITAT Indore16 Jan 2026AY 2010-11
Section 144Section 147Section 148Section 246A

…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. Β. Ν. 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 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 entere…

Yogesh Sood, Bhopal vs. Income Tax Officer-1(2), Bhopal

In the result we are of the considered opinion that the

ITA 424/IND/2025[2018-2019]Status: HeardITAT Indore09 Jan 2026AY 2018-2019
Section 132Section 132(4)Section 147Section 148Section 246ASection 69C

…received in response to this final show cause notice." From the above conduct of the appellant, it is evident that the appellant is no more interested in pursuing its appeal. The Hon'ble Supreme Court in the case of CIT-Vs B. N. Bhattacharjee & Others [1979] 10 CTR 354 (SC) observed that preferring an appeal, means effectively pursuing it. The Hon'ble M.P. High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [1979] 223 ITR 480 (MP) dismissed the reference filed at the instance of the assessee for default and for not taking necessary steps. Considering the conduct of the assessee in the present circum…

Anant Bhalchandra Hendre, Mahad vs. Income-Tax Officer, Panvel

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

ITA 597/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Anup ShahaFor Respondent: Shri Vidya Ratna Kishore
Section 107Section 142(1)Section 147Section 148Section 148ASection 151Section 69A

…tion available on records. 6.2 At the outset, in view of the facts of the instant case, this appeal is liable to be dismissed in terms of the ratio of the judgements of the Hon'ble Apex Court which has held in the case 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, 4 ITA No.597/PUN/2025, AY 2017-18 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…

Sharda Devi Singh, Raipur vs. ITO, Mahasamund

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 632/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Jan 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 632/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12) Sharda Devi Singh, Vs Income Tax Officer, W/O Shri Shailendra Singh, Aayakar Bhawan, K-8, Rajdhani Vihar, Saddu, Mahasamund- 493445, Raipur-492001, C.G. C.G. Pan: Clzps1287D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 06.01.2026 घोषणा की तारीख/Date Of Pronouncement : 07.01.2026

For Appellant: Shri R. B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 69

…rd. 7. Primarily, as there is no proper response to appeal notices, the appeal is liable to be dismissed in terms of verdicts of the Hon'ble Apex Court and the various High Courts. The Hon'ble Apex Court, in the case of CIT v. B.N. Bhattacharjee and another (10 CTR 354) held that- “appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assesse does not want to pursue the appeal, the Court/Tribunal have inherent power to dismiss the appeal ...” 8. An appeal means an effective appeal--"expression "prefer an appeal" would mean effectively prosecuting an appeal" Pur…

Gita Sharma, Durgapur vs. I.T.O., Ward - 2(4), Durgapur

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2267/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 250(6)Section 69A

…of hearing to the assessee but the assessee remained non- compliant. Since the assessee did not respond to the notices issued for hearing, the Ld. CIT(A) cited the decision of the Hon’ble Supreme Court in the case of CIT Vs B.N. Bhattacharjee & Others [1979] 10 CTR 354 (SC) and the decision of Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [1979] 223 ITR 480 (MP) and also the finding of the ITAT Delhi Bench in the case of CIT Vs Multiplan India Pvt. Ltd. [1991] 38 ITD 320 (Del) and dismissed the appeal of the assessee on account of non-prosecution. 4. Aggrieved with the order of th…

R B Diamond House, Jalgaon vs. Pne-C-1, Range -25, Circle -1, Office of the Commissioner of Income Tax- Jalgaon

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

ITA 1948/PUN/2025[2016-17]Status: DisposedITAT Pune19 Dec 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1948/Pun/2025 निर्धारण वर्ष / Assessment Year : 2016-17 R B Diamond House, Opposite Manohar Sarees, Baliram Peth, Jalgaon-425001 Pan : Aaifr9130Q Vs. Pne-C-1, Range-25, Circle-1, Cit, Jalgaon अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sanjay T. Tupe Department By : Smt. Indira R. Adakil Date Of Hearing : 04-12-2025 Date Of Pronouncement : 19-12-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 10.06.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To Assessment Year (“Ay”) 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal :- "Ground No. 1: Ex-Parte Order Bad In Law 1. On The Facts & Circumstances Of The Case & In Law, The Ex Parte Order Passed By Cit(A)/ Nafc Is Bad In Law & Violates Principles Of Natural Justice. This Has Lead To A Denial Of Effective Opportunity For A Hearing. Ground No. 2: Violation Of Section 250(6) 2. On The Facts & Circumstances Of The Case & In Law, Cit(A)/ Nafc Failed To Comply With Section 250(6), Requiring Reasoned Findings On Each Ground Of Appeal. Ground No. 3: Non-Response Of Notices Due To Medical Issue 3. On The Facts & Circumstances Of The Case & In Law, Hearing Notices Were Not Responded To Due To The Illness Of Ms. Rupal Bagrecha Who Is Taking Care Of Accounting, All Income Tax & Other Statutory Compliances. Her E-Mail Id Rupalbagrecha21@Gmail.Com Is Registered On The Income Tax Portal. She Was Suffering From Severe Symptoms Of Epilepsy & Undergoing Medical Investigation From February 2025 Onwards, Preventing Timely Communication Of Notices To The Tax Consultant, Constituting Reasonable & Sufficient Cause For Non-Response.

For Appellant: Shri Sanjay T. TupeFor Respondent: Smt. Indira R. Adakil
Section 250(6)Section 69A

…stated at the outset, that in the situation as obtaining in the instant case, as 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 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 pursuing an appeal purposefully and constructively. Therefore, preferring an appeal means not just 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. 3.2 It is…

Ghanshyambhai Sutaria, Surat vs. ITO, Ward 3(2)(1), Surat

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

ITA 465/SRT/2025[2018-19]Status: DisposedITAT Surat04 Dec 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.465/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Ghanshyambhai Sutaria, Vs. Ito, 12 Kubernagar Katargam, Chorasi, Ward - 3(2)(1), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadhg8777M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 115BSection 147Section 148Section 250Section 69

…But there was a non-compliance on the part of the appellant. The appellant has neither filed any submission nor filed any adjournment before the CIT(A). The CIT(A) relied on the decision of Hon’ble Supreme Court in case of CIT vs. B. N. Bhattacharjee & Ans., 10 CTR 354 (SC), Estate of Late Tukojirao Holkar vs. CIT, 223 ITR 480 (MP HC), CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.), M/s Chemipol vs. UOI, Excise Appeal No.62 of 2009, wherein it was held that where assessee does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution. The CIT(A) up…

Vithoba Dada Shirsath, Nashik vs. ITO Ward2(1) Nashik, Nashik

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

ITA 2352/PUN/2025[2019-20]Status: DisposedITAT Pune02 Dec 2025AY 2019-20

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

For Appellant: Shri Rakesh PardeshiFor Respondent: Shri Harish Bist
Section 115BSection 144Section 147Section 148Section 69A

…atter back to the file of the Ld. CIT(A)/NFAC to decide the issues afresh on merits. 9. 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 the decision of 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 also several other decisions of High Courts/ Tribunals 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 pr…

M/S U K Steel, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 701/RPR/2025[2018-19]Status: DisposedITAT Raipur01 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.701/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 M/S. U.K Steel 0, K.H No.272/5, Sarora, Urla Industrial Area, Raipur (C.G.)-492 001 (C.G.) Pan: Aabfu6560C

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…in favour of the claim made in the grounds of appeal. In the absence of the documentary evidence, the appeal cannot be adjudicated. Hon'ble Supreme Court in the case of CIT Vs. B.N. Bhattachariee and 4 M/s.U.K Steel Vs. DCIT, Circle-1(1), Raipur others [1970] 10 CTR 354 (SC) observed that preferring an appeal means effectively pursuing it. The Hon'ble M.P. High Court in the case of Estate of Late Tukojiraoholkar Vs CWT [1979] 223 ITR 480 (M.P.) dismissed the reference filed at the instance of the assessee for default and for not taking necessary steps. Similarly considering the case at hand the appellant has not…

Shardaben Dhanjibhai Savani, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

ITA 385/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3Rd Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Income Tax Officer, बनाम/ Surat-394 101 Ward-2(3)(4) Surat, Aaykar Vs [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 250Section 254(1)Section 271A(1)(d)

…sessee. In response to notice issued by Ld. CIT(A) and in terms of the ratio of the judgments of the Hon’ble Apex Court and the various Hon’ble High Courts including the judgment of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattarcharjee and Another (10 CTR 354), hence, appeal is dismissed vide order dated 16.12.2024. ITA Nos.385-387/SRT/2025 (A.Y.21-22) Sharadaben D Savani 5. Against the order of Ld. CIT(A) the assessee has filed present appeal before the Tribunal. The Ld. AR submitted that assessee could not get due opportunity to explain her case before lower authorities. The Ld. AR submitted before u…

Gourav Bhagwandas Agarwal, Pune vs. ITO Ward 8(1), Pune

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

ITA 894/PUN/2025[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Manish M. Mehta
Section 147Section 148Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.894/PUN/2025 धििाारण वर्ा / Assessment Year : 2017-18 Gourav Bhagwandas Agarwal, ITO, Ward-8(1), Pune Flat No. B, Dnyaneshwar Apartment, Shri Agrasen Maharaj Road, Vs. Near Mahajan Hospital, Musulkar Colony, Pune-411018 PAN : AGJPA0272D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Digambar Surwase Department by : Shri Manish M. Mehta Date of hearing : 04-11-2025 Date of 28-11-2025 Pronouncement : आ…

Shree Vishal Jewellers, Pune vs. DCIT Circle 9 Pune, Akurdi Pune

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

ITA 1975/PUN/2025[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1975/Pun/2025 धििाारण वर्ा / Assessment Year : 2017-18 Shree Vishal Jewellers, Dcit, Circle-9, Pune Kohinoor Arcade, Nigdi, Pune-411044 Vs. Pan : Achfs8052R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sushant Padhye Department By : Shri Udaya Bhaskar Jakke Date Of Hearing : 11-11-2025 Date Of 28-11-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 14.07.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. Error In Additions Of Rs.6,25,94,300/- In Respect Of Provision Of Section 68 Of The Act. The Ao Erred In Appreciating The Complexity Of Assessee'S Business & Made Addition Based On Conjecture Rather Than Evidence. Addition Was Made Merely By Treating Excess Balance Of Cash As Unexplained Credits Thereby Ignoring The Circumstances In Which Such Cash Was Recorded. 2. Error In Additions Of Rs.82,96,610/- In Respect Of Provision Of Section 68 Of The Act. The Ao Made An Addition In Haste Without Completely Understanding The Facts Of The Case. This Addition Belies A Sense Of Proportion. A. Addition Of Rs.46,96,610/- Of Unsecured Loan Forwarded By Mrs. Sangeeta Sonigara: The Officer Erred In Appreciating The Fact That The Loan Could Have Been Given By The Said Person From Gifts Received Or Through Other Exempt Income Earned In The Past. Merely Because The Person Doesnt Not Have Sufficient Income In The Immediately Previous Years Does Not Invalidate The Genuineness Of The Unsecured Loan. B. Addition Of Rs.37,00,000/- Of Unsecured Loan Forwarded By Mr. Ganesh Nadha: The Said Person Is A Third Party. Unsecured

For Appellant: Shri Sushant PadhyeFor Respondent: Shri Udaya Bhaskar Jakke
Section 143(2)Section 143(3)Section 250Section 68

…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 5 ITA No.1975/PUN/2025, AY 2017-18 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 d…

Anjaneyulu Reddy Ammireddy, Vinukonda vs. Income Tax Officer, Ward-1, Narasaraopet

ITA 542/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.542/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Vs. Anjaneyulu Reddy Ammireddy, Income Tax Officer, Vinukonda. Ward-1, Pan: Aelpa3332C Narasaraopet. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Gvn Hari, Advocate रधजस्‍व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 06/11/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 25/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 29/02/2024. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal:

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 151Section 151ASection 69

…ilable in the ITBA Module of the Income Tax Department. 6.1 From the above conduct of the appellant, it is evident that the appellant is not interested in pursuing its appeal. The Hon'ble Supreme Court in the case of CIT Vs B. N. Bhattacharjee & Others [1979] 10 CTR 354 (SC) observed that preferring an appeal, means effectively pursuing it. The Hon'ble M.P. High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [1979] 223 ITR 480 (MP) dismissed the reference filed at the instance of the assessee for default and for not taking necessary steps. Considering the conduct of the appellant during the present p…

Indra Reddy Nomula, Hyderabad vs. DCIT., Central Circle-3(3), Hyderabad

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 1421/HYD/2025[2020-21]Status: HeardITAT Hyderabad11 Nov 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1421 & 1399/Hyd/2025 (िनधा"रण वष"/Assessment Years 2020-2021 & 2021-2022) Indra Reddy Nomula The Dcit, Vs. Hyderabad. Central Circle-3(3), Pan Ablpn5323M Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: Sri R Kumaran, Sr. Ar

For Appellant: CA C. Maheshwar ReddyFor Respondent: Sri R Kumaran, Sr. AR
Section 147Section 250

…eal with evidences. 6.3.1. As there is no response to appeal notices, the appeal is liable to be dismissed in terms of verdicts of the Hon'ble Apex Court and the various High Courts. The Hon'ble Apex Court, in the case of CIT v. B.N.Bhattacharjee and another (10 CTR 354) held that an appeal means an effective appeal – "expression "prefer an appeal" would mean effectively prosecuting an appeal" 6 ITA.Nos.1421 & 1399/Hyd./2025 Purposefully interpreted, preferring an appeal means more than formally filing it but effectively pursuing it. If a party retreats before the contest begins, it is as good as not having en…

Nomula Indra Reddy, Hyderabad vs. DCIT., Central Circle-3(3), Hyderabad

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 1399/HYD/2025[2021-22]Status: HeardITAT Hyderabad11 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1421 & 1399/Hyd/2025 (िनधा"रण वष"/Assessment Years 2020-2021 & 2021-2022) Indra Reddy Nomula The Dcit, Vs. Hyderabad. Central Circle-3(3), Pan Ablpn5323M Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: Sri R Kumaran, Sr. Ar

For Appellant: CA C. Maheshwar ReddyFor Respondent: Sri R Kumaran, Sr. AR
Section 147Section 250

…eal with evidences. 6.3.1. As there is no response to appeal notices, the appeal is liable to be dismissed in terms of verdicts of the Hon'ble Apex Court and the various High Courts. The Hon'ble Apex Court, in the case of CIT v. B.N.Bhattacharjee and another (10 CTR 354) held that an appeal means an effective appeal – "expression "prefer an appeal" would mean effectively prosecuting an appeal" 6 ITA.Nos.1421 & 1399/Hyd./2025 Purposefully interpreted, preferring an appeal means more than formally filing it but effectively pursuing it. If a party retreats before the contest begins, it is as good as not having en…

Aam India Manufacturing Corporation Private Limited, Ahmednagar vs. Income Tax Officer, Ward 1, Ahmednagar

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

ITA 1205/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Saurabh KulkarniFor Respondent: Shri Amol Khairnar
Section 139(1)Section 143(1)Section 270ASection 274Section 41(1)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1205/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Aam India Manufacturing ITO, Ward-1, Ahmednagar Corporation Private Limited, Gat No. 787 & 788, Village-Hunga, Vs. Supa, Taluka-Parmer, District-Ahmednagar-414301 PAN : AAGCA9388Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Saurabh Kulkarni Department by : Shri Amol Khairnar Date of hearing : 03-09-2025 Date of 31-10-2025 Pronouncement : आदेश…