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 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 147 Section 250 Section 144 Section 148 Section 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 246a delay in filing appeal section 253 speaking order section 251 limited scrutiny appeal before the tribunal section 25

Judgments citing CIT v. B.N. Bhattacharjee

Mangal Compusolution Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -1(1) 2(3)(1), Mumbai

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

ITA 5172/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Oct 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

For Appellant: Shri Akash Kumar (virtually present)For Respondent: Shri Surendra Mohan (SR. DR.)

Section 115BSection 143(1)Section 234ASection 250

…1 ITA 5172/Mum/2025 Mangal Compusolution Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER I.T.A No.5172/Mum/2025 (Assessment Year : 2022-23) Mangal Compusolution vs Deputy Commissioner of Income- Limited, Unit No.3, New tax, Central Circle-1(1), Mumbai Satguru Nanik Industrial Aaykar Bhavan, M.K. Road, Estate, Off Western Express Mumbai-400 020 Highway, Goregaon East, MUMBAI-400 063 PAN : AAGCP5321E APPELLANT RESPONDENT Assessee by : Shri Akash Kumar (virtually present) Respondent by : Shri Surendra…

M/S Good Living Shelters Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-12(2)(2), Mumbai

In the result all three appeals filed by the assessee are allowed

ITA 1611/MUM/2024[2009-10]Status: DisposedITAT Mumbai28 Oct 2025AY 2009-10

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR

Section 132Section 143(1)Section 143(3)Section 153CSection 69A

…iew of the matter, the learned CIT(A) proceeded to dispose of the appeal on the basis of the documents available on record. The learned CIT(A) has noticed the decision of Good Living Shelters Pvt. Ltd. Supreme Court in CIT vs B.N. Bhattarcharjee and Another (10 CTR 354) holding that the appeal is required to be effectively prosecuted by the appellant. The CIT(A) has further found that when some of the entries in the seized material (diary) tally with the entries found in the books of account, the entries in the diary can be taken as primary evidence and can be acted upon. The learned CIT(A) found that the assess…

M/S Good Living Shelters Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-12(2)(2), Mumbai

In the result all three appeals filed by the assessee are allowed

ITA 1610/MUM/2024[2010-11]Status: DisposedITAT Mumbai28 Oct 2025AY 2010-11

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR

Section 132Section 143(1)Section 143(3)Section 153CSection 69A

M/S Good Livilng Shelters Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax 12(2)(2), Mumbai

In the result all three appeals filed by the assessee are allowed

ITA 1609/MUM/2024[2008-09]Status: DisposedITAT Mumbai28 Oct 2025AY 2008-09

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR

Section 132Section 143(1)Section 143(3)Section 153CSection 69A

Deutsche Investments India Private Limited, Mumbai vs. Deputy Commissioner of Income-Tax Circle- 4(2)(1), Mumbai

ITA 3765/MUM/2025[2017-18]Status: DisposedITAT Mumbai15 Oct 2025AY 2017-18

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Deutsche Investments India Pvt. Ltd. Dcit, Circle 4(2)(1) Block B1, Nirlon Knowledge Park, Off 6Th Floor, Room No. Western Express Highway, Goregaon Vs. 642, Aayakar East, Mumbai-400 063. Bhavan, M.K. Road Mumbai-400 020. Pan : Aaccd1765E Appellant Respondent

For Appellant: Shri Umashankar PrasadFor Respondent: Shri Niraj Sheth

Section 115PSection 143(2)Section 143(3)Section 37(1)Section 40

…years. Finally, the 3 Deutsche Investments India Pvt. Ltd. Ld. CIT(A) concluded that the appellant is not interested in pursuing the appeal and by placing reliance on the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N. Bhattacharjee and others 10 CTR 354 (SC) and the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480 (MP) and dismissed the appeal of appellant company. As far as the issue of correct TDS credit should be given, the Ld. CIT(A) gave a direction to verify and provide correct TDS as per law. Similarly, with respect to giving…

Blufab Fashion Fabrics LLP, Andheri Kurla Road vs. DCIT CC 2(2), Pratishtha Bhavan

In the result, both appeals are allowed for statisti

ITA 4367/MUM/2025[19-20]Status: DisposedITAT Mumbai14 Oct 2025

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Respondent: Mr. Dharmesh Shah &

Section 143(3)Section 250Section 69BSection 69C

…n'ble Apex Court and the various High Courts including the Hon'ble Apex Court and the various High Courts including the Hon'ble Apex Court which hel Apex Court which held in CIT v. B. N. Bhattarcharjee and Another d in CIT v. B. N. Bhattarcharjee and Another (10 CTR 354) that an appeal means an effective appeal and that (10 CTR 354) that an appeal means an effective appeal and that (10 CTR 354) that an appeal means an effective appeal and that to "prefer an appeal" would mean effectively prosecuting an to "prefer an appeal" would mean effectively prosecuting an to "prefer an appeal" would mean effectively prosecu…

Blufab Fashion Fabrics LLP, Andheri (East) vs. DCIT CC 2(2), Pratistha Bhavan

In the result, both appeals are allowed for statisti

ITA 4366/MUM/2025[18-19]Status: DisposedITAT Mumbai14 Oct 2025

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Respondent: Mr. Dharmesh Shah &

Section 143(3)Section 250Section 69BSection 69C

Pallavi Anadha Vrudhaashramam, R R District vs. ITO (Exemptions), Ward-1(3), Hyderabad

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

ITA 1285/HYD/2025[2022-23]Status: HeardITAT Hyderabad08 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.1285/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2022-23) M/S. Pallavi Anadha Income Tax Officer Vs. Vrudhaashramam, (Exemptions), Ward 1(3), Hyderabad. R.R. District. Pan: Aabtp6928R (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram, Advocate. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Dr सुिवधई की तधरीख/Date Of 06/10/2025 Hearing: घोर्णध की 08/10/2025 तधरीख/Pronouncement: आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 13.06.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Assessee Is Providing Shelter & Support To Old Age Beggars On Road Sides, Services To Mentally Retarded Persons To The Women & Old Age People. The Return Of

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Dr. Sachin Kumar, DR

Section 11Section 12ASection 250Section 250(6)

…t file requisite details as called for by the Ld. CIT(A). Therefore, the Ld. CIT(A) in absence of any documentary evidences filed by the assessee to substantiate its case by respectfully following the judgment in the case of CIT Vs. B N Bhattacharjee & Others 10 CTR 354 (SC) dismissed the appeal of the assessee, 4. Aggrieved by the order of Ld. CIT(A), the assessee is in appeal before the Tribunal. The Ld. AR submitted that the Ld. AO ITA No.1285/Hyd/2025 3 and the Ld. CIT(A) dismissed the appeal of the assessee exparte without providing an opportunity of hearing. He further submitted that, the Ld. CIT(A) ought…

Swapnil Balasaheb Shete, Shirala vs. NFAC, Delhi

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

ITA 1701/PUN/2025[2018-19]Status: DisposedITAT Pune07 Oct 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1701/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Swapnil Balasaheb Vs Nfac, Delhi Shete, Samarth Agencies, Main Road, 32, Shirala- 415408 Maharashtra Pan-Cpbps0193C Appellant Respondent

For Appellant: NoneFor Respondent: Shri Bharat Andhale-

Section 142(1)Section 147Section 148Section 250Section 250(6)

…t notice of hearing dated 09.04.2024, assessee failed to respond to the next four notices of hearing. Accordingly Ld. CIT(A) proceeded ex-parte qua assessee referring to the judgement of the Hon’ble Apex Court in the case CIT v. B.N. Bhattarcharjee & Another (10 CTR 354) and concluded the appellate proceedings after dealing with the merits of the case. 6. Now the assessee has preferred appeal before this Tribunal and in ground No. 3 it has been stated that Ld. CIT(A) has not granted proper opportunity of hearing. On going through the statement of facts we notice that the assessee was solely dependent on the Tax…

Vimalkumar Vajubhai Katrodiya, Surat vs. ACIT Circle 2(2), Surat

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

ITA 1266/SRT/2024[2016-17]Status: DisposedITAT Surat26 Sept 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1266/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Vimalkumar Vajubhai Assistant Commissioner Of बनाम/ Katrodiya Income-Tax,Circle-2(2), Surat, Vs. 90, Mamta Park Society, Aayakar Bhawan, Majura Gate- Spinning Mill Kapodara, 395 001 Varachha Road, Surat-395 006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aqipk 2458 C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 142(1)Section 143(2)Section 144Section 250Section 68

…ompliance and indifference of the assessee, the CIT(A) decided the appeal on the basis of materials available on record. 4.1 Regarding the conduct of the assessee, the CIT(A) referred to the following decisions: (i) CIT vs. B.N. Bhattacharjee & Others (1979) 10 CTR 354 (SC), (ii) Estate of Late Tukojirao Holkar vs. CWT (1979) 223 ITR 480 (MP), (iii) PCIT vs. NRA Iron & Steel Pvt. Ltd. in Civil Appeal No. 2019 (arising out of SLP (Civil) No.29855 of 2018), (iv) M/s Chemipol vs. Union of India [Central Excise Appeal No.62 of 2009], (v) Nandramdas Dwarkadaas AIR 1958 MP 260, (iv) Dr. ITA No.1266/Srt/2024 A.Y 16-1…

Rajamuri Shivaraj, Mahabubnagar vs. ITO., Ward-1, Mahabubnagar

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

ITA 897/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Mohd. Afzal, AdvocateFor Respondent: Sri Madan Mohan Meena,Sr. AR

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

…assessee did not respond to the notices issued by the learned CIT(A), the learned CIT(A) has dismissed the appeal of the assessee for non-prosecution by relying on the decision of Hon’ble Supreme Court in the case of CIT vs., BN Bhattacharjee & Others [1979] 10 CTR 354 (SC) and various other judicial precedents on the issue of non-prosecution. The learned CIT(A) accordingly sustained the order of the Assessing Officer. 4. Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal. 5. Sri Mohd. Afzal, Advocate-Learned Counsel for the Assessee submitted that, the Assessing O…

Bhagya Laxmi Gems and Jewellers Pvt Ltd, Secunderabad vs. ACIT., Circle-1(2), Hyderabad

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

ITA 647/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, A. SrinivasFor Respondent: MS. U Mini Chandran, CIT-DR

Section 115JSection 133ASection 143(3)Section 250

…espond to the notices to substantiate it’s case with relevant documentary evidences, the learned CIT(A) dismissed the appeal of the assessee for non-prosecution by following the decision of Hon’ble Supreme Court in the case of CIT vs., BN Bhattacharjee & Anr. 10 CTR 354. 4. Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal. 4 ITA.No.647/Hyd./2025 5. CA, A. Srinivas, Learned Counsel for the Assessee submitted that, the assessee has furnished details before the Assessing Officer. However, the Assessing Officer without considering the submissions of the assessee, passe…

Kamala Pitaram Choudhary, Mumbai vs. ITO Ward 28(2)(1), Mumbai

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

ITA 4940/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Sept 2025AY 2013-14

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri V. D. ParmarFor Respondent: Shri Hemanshu Joshi, SR DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 44ASection 50CSection 56(2)(vii)Section 80C

…e assessee has raised the following grounds of appeal: 1.(i)On facts and circumstances of the case and in law Ld CIT(A) is not justified in dismissing appeal for non-compliances. The Ld CIT(A) relied on following decisions (1) CIT vs BN Bhattacharjee & Others 10 CTR 354(SC) 92) Estate of Late Tukojirao Holkar vs CWT 223 ITR 489 (MP) 2.On facts and circumstances of the case and in law Ld CIT(A) is not justified in confirming various additions of Rs 48,77,018/-. 3. (i)On facts and circumstances of the case and in law Ld CIT (A) erred in confirming addition of short-term capital gain of Rs22.73.100/-. (ii) On facts…

Lalji Yadav, Lucknow vs. Income Tax Officer- 6(2), Lucknow

ITA 804/LKW/2024[2015-16]Status: DisposedITAT Lucknow11 Sept 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Respondent byFor Respondent: Income Tax Officer-6(2)

Section 143(3)Section 253(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.804/LKW/2024 Assessment Year: 2015-16 Lalji Yadav 3/152A, Vivek Khand, Gomti Nagar, Lucknow- 226010. TAN/PAN:AAKPY2220J (Appellant) Appellant by: Respondent by: Income Tax Officer-6(2) 56, Ram Tirath Marg Pratyaksh Kar Bhawan, Lucknow-226001. (Respondent) Shri P. K. Kapoor, C.A. Shri Amit Kumar, CIT(DR) ORDER PER ANADEE NATH MISSHRA, A.M.: (A) This appeal has been filed by the assessee against the order of the ld. CIT(A)/National Faceless Appeal Centre (NFA…

Rudraksh Professional Education Trust, Jaipur vs. CIT(Exemption), Jaipur

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

ITA 278/JPR/2025[2024-25]Status: DisposedITAT Jaipur10 Sept 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sarwan Kumar Gupta, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 12A

…sesse for his negligence. When the assesse is non-cooperative, it can naturally be safely concluded that the assesse did not want to adduce evidence as it would expose falsity and non-genuineness. Further, in the case of B.N. Bhattacharyajee and others (1979) 10 CTR 354 (SC) it was observed that preferring in appeal means effectively pursuing it. Here the application was filed by the appellant but it was not pursued by not responding to the questionnaire/show cause notices issued by the CIT. Therefore, the appellant should not be provided favourable treatment by setting aside the case. The assesse appellant has n…

People Media Factory LLP, Hyderabad vs. ACIT., Central Circle- 1(3), Hyderabad

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

ITA 298/HYD/2025[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, A SrinivasFor Respondent: Sri Madan Mohan Meena, Sr. AR

Section 127Section 142(1)Section 143(2)Section 153Section 153CSection 250Section 68

…sued notices u/sec.250 of the Act on 6 occasions. Since, there were no response from the assessee firm to substantiate it’s claim, the learned CIT(A) respectfully following decision of Hon’ble Supreme Court in the case of CIT vs., BN Bhattacharjee and another 10 CTR 354 (SC) and also the decision of Hon’ble Delhi High Court in the case of CIT vs., Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.) has dismissed the appeal of the assessee firm for non-prosecution. 6 ITA.No.298/Hyd./2025 5. Aggrieved by the order of the learned CIT(A), the assessee firm is now, in appeal before the Tribunal. 6. CA, A. Srinivas, Learn…

Mb Akkaiah and Company, Miryalguda vs. ACIT., Circle-7(1), Hyderabad

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

ITA 1133/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Sept 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: -None-For Respondent: Sri Madan Mohan Meena, Sr. AR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

…24. Therefore, the learned CIT(A) in absence of explanation filed by the assessee along with supporting documentary evidences to substantiate it’s case and by following the Judgment of Hon’ble Supreme Court in the case of CIT vs., BN Bhattacharjee and another 10 CTR 354 (SC) and also the decision of Hon’ble Delhi High Court in the case of CIT vs., Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.) has dismissed the appeal of the assessee firm for non- prosecution. 4. Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal. 5. None appeared on behalf of the assessee nor filed…

Mr. Vijaykumar Pramanad Sethi, Jalna vs. ITO Ward 1, Jalna

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

ITA 464/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Hari KrishanFor Respondent: Shri Akhilesh Srivastva

Section 143(2)Section 143(3)Section 250Section 56(2)(x)

…e assessee is in a position to substantiate its case by filing the requisite details/evidence before the Ld. CIT(A)/ NFAC. The appellate order reveals that the Ld. CIT(A)/NFAC has applied the decision of in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC), Estate of Late Tukojirao Holkar Vs. CIT, 223 ITR 480 (MP), CIT Vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.) and dismissed the appeal of the assessee for want of 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…

Jayakar Shetty, Mumbai vs. Income Tax Officer, Circle 41(1)(1), Kautilya Bhavan

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

ITA 3528/MUM/2025[2017-2018]Status: DisposedITAT Mumbai09 Sept 2025AY 2017-2018

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble () Assessment Year: 2017-18 Jayakar Shetty, Ito Circle 41(1)(1), 3Rd Floor, Sai Krupa Chandvarkar Kautilya Bhavan, Cross Road, Kandivali West, Vs. Mumbai-400051. Mumbai-400067. Pan No. Aanps 8452 K Appellant Respondent

For Appellant: NoneFor Respondent: Ms. Kavitha Kaushik, Sr. DR

Section 143Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER) Assessment Year: 2017-18 Jayakar Shetty, ITO Circle 41(1)(1), 3rd floor, Sai Krupa Chandvarkar Kautilya Bhavan, Cross Road, Kandivali West, Vs. Mumbai-400051. Mumbai-400067. PAN NO. AANPS 8452 K Appellant Respondent Assessee by : None Revenue by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 09/09/2025 : 09/09/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is preferred against order dated 19.03.2025 passed by the…

Rajasthan State Health Assurance Agency, Jaipur vs. It Ward -1(1), Jaipur

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

ITA 808/JPR/2025[2021-22]Status: DisposedITAT Jaipur01 Sept 2025AY 2021-22

Bench: BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vikas Rajvanshi,CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

…ssment proceedings. 6.4. 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’’ 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 entered the fray. 6.5. The Hon'ble MP…