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

Sukhmeet Kaur, Amritsar vs. Income Tax Officer Ward-4(5), Amritsar

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

ITA 714/ASR/2024[2017-18]Status: DisposedITAT Amritsar18 Aug 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 714/Asr/2024 Assessment Year: 2017-18

Section 115BSection 142(1)Section 144Section 250

…e either against the observation of the AO or 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. Bhattacharjee and 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…

Badam Singh, Bhopal vs. ITO 4(1), Bhopal

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

ITA 127/IND/2025[2013-2014]Status: DisposedITAT Indore31 Jul 2025AY 2013-2014

Bench: B.M. Biyani & Shri Paresh M Joshibadam Singh, Income Tax Officer- बनाम/ 392 Gram Palasi, 4(1), Vs. New Jail Road, Bhopal Karond, Bhopal (Pan: Drhps5664B) (Appellant) (Revenue) Assessee By Shri S.S. Solanki, Ars Revenue By Shri Ashish Porwal, Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 31.07.2025 आदेश / O R D E R

Section 143Section 246ASection 250Section 253Section 282

…he 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 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. Therefore, 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. 7.3 I…

Ms. Mita Bimol Kristo Mittra, Mumbai vs. Income Tax Officer Ward 23(2)(3), Mumbai

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 3536/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jul 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Ms. Mita Bimol Kristo Mittra, The Ito Ward 23(2)(3), 501, 84, Dheeraj Arcade, Pali Room No. 110, 1St Floor, Matru Vs. Naka, Bandra West, Mandir Tardeo Road, Mumbai-400050. Mumbai-400 007. Pan No. Ahapm 5920 C Appellant Respondent

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: None

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 Ms. Mita Bimol Kristo Mittra, The ITO Ward 23(2)(3), 501, 84, Dheeraj Arcade, Pali Room No. 110, 1st floor, Matru Vs. Naka, Bandra West, Mandir Tardeo Road, Mumbai-400050. Mumbai-400 007. PAN NO. AHAPM 5920 C Appellant Respondent : None Assessee by : Mr. Pravin Salunkhe, Sr. DR Revenue by Date of Hearing : 16/07/2025 : 30/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against or…

Ratnagiri District Central Co-Operative Bank Limited, Ratnagiri vs. ITO Ward 3, Ratnagiri

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

ITA 1140/PUN/2025[2016-17]Status: DisposedITAT Pune27 Jun 2025AY 2016-17

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

For Appellant: N O N EFor Respondent: Shri Amit Bobde

Section 142(1)Section 143(2)Section 234ASection 250Section 271(1)(c)Section 36(1)

…email address which was not in the regular use of the assessee which resulted in such non-compliance. The appellate order AYs 2016-17 & 2017-18 reveals that the Ld. CIT(A)/NFAC has applied the decision in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and various other cases cited therein 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 has to adhere to the legislative mandate enshrined in sub-section (6) of sec…

Ratnagiri District Central Co-Operative Bank Limited, Ratnagiri vs. ITO Ward 2, Ratnagiri

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

ITA 1139/PUN/2025[2017-18]Status: DisposedITAT Pune27 Jun 2025AY 2017-18

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

For Appellant: N O N EFor Respondent: Shri Amit Bobde

Section 142(1)Section 143(2)Section 234ASection 250Section 271(1)(c)Section 36(1)

Shree Bhakt Samaj Vikas Education Trust, Bodeli vs. Asst. Commissioner of Income Tax Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 775/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri Alpesh Parmar, CIT DR

Section 11Section 12ASection 139(1)Section 143(1)

…ITBA System at the e-mail ID provided in ITBA System. From the above conduct of the appellant, it is evident that the appellant is no more interested in pursuing the appeal. The Hon'ble Supreme Court in the case of CIT Vs B.N. Bhattachariee and 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 (M.P.) dismissed the reference filed at the instance of the assessee for default and for not taking necessary steps. Considering the conduct of the appellant in the present cir…

Moti Aloo Bhandar, Korba vs. Income Tax Officer-1, Korba

ITA 340/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Jun 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 340/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri G. S. Agrawal, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 147Section 148Section 148ASection 250Section 40A(3)

…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. 5.3…

Gayathri Gopal Reddy, Bangalore vs. Income Tax Officer, Ward-4(3)(2), Bangalore

In the result, the appeal of the assessee is allowed by quashing the rectification order passed by the ld

ITA 329/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department

Section 143(3)Section 154

…l before the ld. CIT(A). 4. The ld. CIT(A) issued 4 notices for hearing, but the assessee did not respond to any of the notice and therefore the ld. CIT(A) relying on the decision of Hon’ble Supreme Court in the case of CIT v. B N Page 3 of 7 Bhattacharjee, 10 CTR 354, Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar v. CWT, 223 ITR 480 and the decision of the Delhi Bench of ITAT in the case of Multiplan India (P) Ltd., 38 ITR 320, dismissed the appeal of the assessee for want of prosecution. Accordingly the appellate order was passed on 29.1.2025. 5. The assessee, aggrieved with…

Sh. Bhaveshkumar Ganshyam Patel, Vadodara, Gujarat vs. Income Tax Officer Ward 1(2)(1), Vadodara, Gujarat

In the result, the appeal is allowed for statistical purposes

ITA 951/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Jun 2025AY 2015-16

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2015-16 Shri Bhaveshkumar Ganshyam Patel Ito, Ward-1(2)(1) 446 Patel Faliya Vs. Vadodara. Moti Khadaki, Tb Sanatorium So Vadodara, Gujarat. Pan : Aunpp 1026 C (Applicant) (Responent) : Assessee By Ms.Nikhita Bhamblani, Ca & Shri Virat Bhavsar, Ar : Ms.Urvashi Mandhan, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 16/06/2025 घोषणा क" तारीख /Date Of Pronouncement: /06/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 133(6)Section 143(3)Section 154Section 271(1)(c)

…9.02.2024, and 19.02.2024. However, the assessee failed to respond to any of these notices or to file any written submission. The CIT(A), relying on some judicial precedents including the judgement of Hon’ble Supreme Court in CIT vs. B.N. Bhattacharjee [1970] 10 CTR 354 (SC) dismissed the appeal in limine for want of prosecution, without adjudicating on merits. 3. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising following grounds of appeal: 4. All the grounds of appeal in this appeal are mutually exclusive and without prejudice to each other: 1. The penalty order passed by the learn…

Ramakrishna Kirshor, Bengaluru vs. Income Tax Officer, Ward-6(3)(1), Bangalore

The appeal of the assessee is partly allowed

ITA 87/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 144

…n and if there is proximity between the withdrawal and deposits in the bank accounts. He held that assessee has not submitted any documentary evidences and relying on the decision of Hon’ble Supreme Court in the Page 4 of 6 case of CIT v. B.N. Bhattacharjee, 10 CTR 354 (SC) and the Hon’ble Madhya Pradesh High Court judgment in the case of Estate of Late Tukojirao Holkar v. CWT, 223 IR 480 (MP) as well as decision of the Coordinate Bench in the case of CIT v. Multiplan India Pvt. Ltd., 38 ITD 320, he dismissed the appeal filed by the assessee for want of prosecution. 6. The ld. AR has two-fold arguments. He subm…

Designer Stone Impex, Hyderabad vs. ITO, Ward-6(1), Hyderabad

ITA 1272/HYD/2024[2016-17]Status: DisposedITAT Hyderabad03 Jun 2025AY 2016-17

Bench: Us :

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Gurpreet Singh

Section 133(6)Section 142(1)Section 147Section 148Section 69A

…ie. rmgrantile@rediffmail.com and duly served upon him. 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 TukojiraoHolkarVs 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 circumsta…

Prath Krishi Sakh Sahakari Samiti Maryadit, Majhganwa vs. DCIT Circle 2(1), Jabalpur

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

ITA 150/JAB/2024[2017-18]Status: DisposedITAT Jabalpur30 May 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 250Section 270ASection 44ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (Through Virtual Mode) BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 Prath Krishi Sakh Sahkari Samiti vs. DCIT, Circle-1(1), Jabalpur Maryadit, Post-Majhganwa, Tehsil Sehora, Jabalpur, Village Sehora, Madhya Pradesh-483440 PAN:AABAP8054F (Appellant) (Respondent) Assessee by: Sh. Sapan Usrethe, Advocate Revenue by: Sh. Alok Bhura, Sr. DR Date of hearing: 20.05.2025 Date of pronouncement: 30.05.2025 O R D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld.…

Mr. Ananda Kondu Akhade, Pune vs. ITO Ward 9(5), Pune

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

ITA 31/PUN/2025[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Madhan Thirmanpalli

…prayed for an opportunity to be granted to present and substantiate his case before the Ld. CIT(A). We have perused the order of the Ld. CIT(A) and find that the Ld. CIT(A)/ NFAC has applied the decision in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and various other cases cited 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. None-the-less, he has to adhere to the legislative mandate enshrined in sub-section (6) of section…

Swati Balasahebpukale, Pune vs. ITO Ward-6(1), Pune

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

ITA 2093/PUN/2024[2014-15]Status: DisposedITAT Pune19 May 2025AY 2014-15

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Kishor B Phadke, CAFor Respondent: Shri Arvind Desai, Addl.CIT-DR

Section 69A

…the above request of the Ld. AR. 9. We have heard the Ld. Representatives of the parties and perused the material on record. The appellate order reveals that the Ld. CIT(A)/NFAC has applied the decision in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and various other cases cited 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. None-the-less, he has to adhere to the legislative mandate enshrined in sub-section (6) of sectio…

Asif Ali, Nawagarh Ambikapur vs. ITO Ward 1 Ambikapur, Kharasiya Road Ambikapur

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

ITA 159/RPR/2025[2013-14]Status: DisposedITAT Raipur07 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.159/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 Pan: Aoypa3486J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Richa Khatri, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…e either against the observation of the AO or 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 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…

Dhavalkumar Dhulappa Gat, Bengaluru vs. Assessment Unit Income Tax Department, New Delhi

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

ITA 2244/PUN/2024[2015-16]Status: DisposedITAT Pune30 Apr 2025AY 2015-16

For Appellant: Department byFor Respondent: Date of hearing

Section 143(2)Section 148Section 69A

…n to the above request of the Ld. AR. 8. We have heard the Ld. Representatives of the parties and perused the material on records. The appellate order reveals that the Ld. CIT(A) has applied the decision in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and various other cases cited therein and dismissed the appeal of the assessee for non-prosecution. No doubt, the Ld. CIT(A) 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…

Dhavalkumar Dhulappa Gat, Bangalore vs. Assessment Unit Income Tax Department, New Delhi

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

ITA 2243/PUN/2024[2014-15]Status: DisposedITAT Pune30 Apr 2025AY 2014-15

For Appellant: Department byFor Respondent: Date of hearing

Section 139(1)Section 148Section 54

Hajaria Soft Services Private Limited, Lucknow vs. Income Tax Officer-3(2), Lucknow

In the result, the appeal of the assessee is dismissed

ITA 74/LKW/2025[2017-18]Status: DisposedITAT Lucknow23 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.74/Lkw/2025 "नधा"रण वष"/ Assessment Year: 2017-18 Hajaria Soft Services Pvt Ltd Income Tax Officer-3(2) V. A-1462, Sec-1, Lda Colony, Lucknow-New Kanpur Road Ashiyana, Pratyaksh Kar Bhawan, Lucknow-226012. 57, Ram Tirath Marg, Hazratganj, Lucknow- 226001. Pan:Aadch6101R अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) आदेश / O R D E R Per Anadee Nath Misshra, A.M.: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi Dated 05/08/2024 For The Assessment Year 2017-18. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 69Section 80J

…ailable 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 BLN. 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 in the present proce…

Jayanthi Rajagounder, Chennai vs. ITO, Ncw-19(4), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 3146/CHNY/2024[2017-18]Status: DisposedITAT Chennai17 Apr 2025AY 2017-18

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3146/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Smt. Jayanthi Rajagounder, The Income Tax Officer, No.F-1, First Floor, V. Non-Corporate Ward 19(4), Seenivasam Flat No.9, Chennai - 34. Durairaj Street, Palavanthangal, Chennai – 600 061. [Pan:Ahspj 9904F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri K.B. Muralidharan, Ca ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.02.2025 घोषणा क" तार"ख/Date Of Pronouncement : 17.04.2025 आदेश /O R D E R

For Appellant: Shri K.B. Muralidharan, CAFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 115BSection 69A

…e either against the observation of the AO or 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 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…

Ravi Prasad Boyapati, Krishna District vs. Income Tax Officer, Ward-2(3), Vijayawada

In the result, both the captioned appeals are allowed for statistical purposes

ITA 55/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam15 Apr 2025AY 2016-17

Bench: Us:

For Appellant: Shri C. Subrahmanyam, CA

Section 147Section 148Section 148ASection 250Section 250(6)Section 69A

…Memo i.e. rpboyapati@gmail.comand duly served upon him. 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 TukojiraoHolkarVs 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 circumst…