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)

Sri Suresh Kumar Reddy Krishnapuram, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1107/HYD/2024[2021-22]Status: DisposedITAT Hyderabad17 Dec 2024AY 2021-22

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Suresh Kumar Reddy Krishnapuram, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1106/HYD/2024[2020-21]Status: DisposedITAT Hyderabad17 Dec 2024AY 2020-21

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Suresh Kumar Reddy Krishnapuram, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1105/HYD/2024[2019-20]Status: DisposedITAT Hyderabad17 Dec 2024AY 2019-20

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Skandhanshi Developers, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1104/HYD/2024[2021-22]Status: DisposedITAT Hyderabad17 Dec 2024AY 2021-22

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Skandhashi Developers, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1103/HYD/2024[2020-21]Status: DisposedITAT Hyderabad17 Dec 2024AY 2020-21

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Skanda Builders, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1102/HYD/2024[2021]Status: DisposedITAT Hyderabad17 Dec 2024

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Skanda Infra Projects, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1101/HYD/2024[2021-22]Status: DisposedITAT Hyderabad17 Dec 2024AY 2021-22

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Skanda Infra Projects India Private Limited, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

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

ITA 1100/HYD/2024[2021-22]Status: DisposedITAT Hyderabad17 Dec 2024AY 2021-22

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1100/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Vs. Assistant Commissioner India Private Limited Of Income Tax Kurnool Central Circle-2(3) [Pan :Aaocs8382G] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1101/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Infra Projects Assistant Commissioner Of Kurnool Income Tax [Pan : Absfs7237C] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1102/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Skanda Builders Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs8921M] Central Circle-2(3) Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1103-1104/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) Skandhashi Developers Assistant Commissioner Of Kurnool Income Tax [Pan : Acvfs0892F] Central Circle-2(3) Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.Vinod, ARFor Respondent: Shri R.Kumaran, DR

Section 132Section 143(3)

…when the case was posted for hearing on 23.08.2024, but the Ld.CIT(A) rejected the adjournment petition and disposed off the appeal filed by the assessee, by following the decision of Hon'ble Supreme Court in the case of CIT Vs. B.N.Bhattacharjee and Another (10 CTR 354). The Ld.CIT(A) had also discussed the issue on merits on the basis of written submissions filed by the assessee and upheld the additions made by the Assessing Officer towards estimation of profit from business. 4. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 4 The learned counsel for the assessee, Shri P.…

Graylines Engineers and Contractors Private Limited, Hyderabad vs. Income Tax Officers, Ward-2(2), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 30/HYD/2022[2013-14]Status: DisposedITAT Hyderabad09 Dec 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2013-14 Gray Lines Engineers & Vs. The Income Tax Officer, Ward –2(2), Contractors Private Limited, Hyderabad. Hyderabad. Pan : Aaccg5551B. (Appellant) (Respondent) Assessee By: Shri Darshan Jakharia, C.A. Revenue By: Ms. Kavitha Rani, Sr.A.R. Date Of Hearing: 03.12.2024 Date Of Pronouncement: 09.12.2024

For Appellant: Shri Darshan Jakharia, C.AFor Respondent: Ms. Kavitha Rani, Sr.A.R

Section 133(6)Section 143(2)Section 143(3)Section 68

…ase can be granted. 6.3. 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 Vs. 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. The Hon'ble MP High…

Sachin Nagraj Chhajed, Pune vs. ITO, Pune

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

ITA 1765/PUN/2024[2013-14]Status: DisposedITAT Pune30 Oct 2024AY 2013-14

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

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Arvind Desai

Section 142(1)Section 144Section 144BSection 147Section 148Section 194CSection 250

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1765/PUN/2024 धििाारण वर्ा / Assessment Year : 2013-14 Sachin Nagraj Chhajed, Income Tax Officer, 339 B, Rasta Peth, NFAC, Delhi Pune – 411011 Vs. Maharashtra PAN : AGVPC0223G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sachin P. Kumar Department by : Shri Arvind Desai Date of hearing : 28-10-2024 Date of 30-10-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the ass…

Sachin Nagraj Chhajed, Pune vs. ITO, Pune

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

ITA 1764/PUN/2024[2014-15]Status: DisposedITAT Pune30 Oct 2024AY 2014-15

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

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Arvind Desai

Section 142(1)Section 144Section 144BSection 147Section 148Section 194CSection 250

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1764/PUN/2024 धििाारण वर्ा / Assessment Year : 2014-15 Sachin Nagraj Chhajed, Income Tax Officer, 339 B, Rasta Peth, NFAC, Delhi Pune – 411011 Vs. Maharashtra PAN : AGVPC0223G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sachin P. Kumar Department by : Shri Arvind Desai Date of hearing : 24-10-2024 Date of 30-10-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the a…

Ajd Developers Private Limited, Jaipur vs. Assistance Commissioner of Income Tax, Circle 7, Jaipur

Appeal are dismissed

ITA 536/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: Ld. Cit(A) Against The Order Dated 26.12.2019 Passed Under Section 143(3) Of The Income Tax Act, [ For Short Act ] By The Assistant Commissioner Of Income Tax, Circle-J, Jaipur [ For Short Ao].

For Appellant: Sh. Shailesh MantriFor Respondent: Sh. Anup Singh, Addl. CIT

Section 142(1)Section 143(2)Section 143(3)Section 43CSection 44A

…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. Bhattacharjee 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…

Ajd Developers Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 7, Jaipur

In the result, the appeal of the assessee is allowed

ITA 535/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Oct 2024AY 2014-15

Bench: Or At The Time Of Appellant Hearing.”

For Appellant: Sh. Shailesh MantriFor Respondent: Sh. Anup Singh, Addl. CIT

Section 131Section 133(6)Section 142(1)Section 143(3)Section 263Section 40A(2)(a)

…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. Bhattacharjee 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…

Maqsood Ahmed Solanki, Mumbai vs. Income Tax Officer, 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 4257/MUM/2024[2011-2012]Status: DisposedITAT Mumbai18 Oct 2024AY 2011-2012

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 Maqsood Ahmed Solanki, Ito Ward 17(2)(3), 357, Ebrahim Rehmatullah Road Mumbai. Vs. Pydhonie, Mumbai-400 003 Pan No. Azrps 2368 B Appellant Respondent

For Appellant: Mr. R.R. Makwana, Sr. DRFor Respondent: Mr. Krish Desai

Section 250Section 68

…ursuing appeal. The Hon'ble ng appeal. The Hon'ble Supreme Court in the case of CIT Vs B. N. Bhattacharjee and others Supreme Court in the case of CIT Vs B. N. Bhattacharjee and others Supreme Court in the case of CIT Vs B. N. Bhattacharjee and others [1979] {10 CTR 354) observe that preferring an appeal, means [1979] {10 CTR 354) observe that preferring an appeal, means [1979] {10 CTR 354) observe that preferring an appeal, means effectively pursuing it. Viewed thus, it is presumed that the appellant effectively pursuing it. Viewed thus, it is presumed that the appellant effectively pursuing it. Viewed thus, it…

Camelia Griha Nirman Pvt. Ltd., Raipur vs. DCIT, Circle - 1(1), Kolkata

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

ITA 996/KOL/2024[2014-2015]Status: DisposedITAT Kolkata15 Oct 2024AY 2014-2015

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 995 & 996/Kol/2024 Assessment Years: 2013-14 & 2014-15 Camelia Griha Nirman The Dy. Commissioner Of Income Tax, Private Limited Circle 1(1), Kolkata Vs Shop No.77 Shahid Smarak Aaykar Bhavan, 7Th Floor, P-7, Complex, Chowringhee Square, Kolkata-700 069 Rajbandha Maidan G.E. Rod, West Bengal Raiput, Chhattisgarh-49200 1 [Pan : Aabcc8902H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishit Katri, ARFor Respondent: Shri P.P. Barman, Addl CIT DR

Section 143(3)Section 250

…led. In absence of any written submission, documents and application for adjournment of hearing, ld. CIT (A) dismissed the appeal placing reliance on the judgement of Hon'ble Apex Court in the case of CIT vs. B. N.Bhattacharjee & Anr. dated 4 May, 1979 (1970) 10 CTR 354, where the Hon'ble Court held that preferring an appeal means effectively pursuing it. The ld. CIT (A) also referred to the decision of the co-ordinate Bench, Delhi in case of CIT vs. Multiplan India ITA Nos.995 & 996/KOL/2024 Camelia Griha Nirman Pvt. Ltd; A.Y. 2013-14 Pvt. Ltd. 1991 38 ITD 320 (Delhi) and dismissed the appeal filed by the assess…

Camelia Griha Nirman Pvt. Ltd., Raipur vs. DCIT, Circle - 1(1), Kolkata

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

ITA 995/KOL/2024[2013-2014]Status: DisposedITAT Kolkata15 Oct 2024AY 2013-2014

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 995 & 996/Kol/2024 Assessment Years: 2013-14 & 2014-15 Camelia Griha Nirman The Dy. Commissioner Of Income Tax, Private Limited Circle 1(1), Kolkata Vs Shop No.77 Shahid Smarak Aaykar Bhavan, 7Th Floor, P-7, Complex, Chowringhee Square, Kolkata-700 069 Rajbandha Maidan G.E. Rod, West Bengal Raiput, Chhattisgarh-49200 1 [Pan : Aabcc8902H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishit Katri, ARFor Respondent: Shri P.P. Barman, Addl CIT DR

Section 143(3)Section 250

…led. In absence of any written submission, documents and application for adjournment of hearing, ld. CIT (A) dismissed the appeal placing reliance on the judgement of Hon'ble Apex Court in the case of CIT vs. B. N.Bhattacharjee & Anr. dated 4 May, 1979 (1970) 10 CTR 354, where the Hon'ble Court held that preferring an appeal means effectively pursuing it. The ld. CIT (A) also referred to the decision of the co-ordinate Bench, Delhi in case of CIT vs. Multiplan India ITA Nos.995 & 996/KOL/2024 Camelia Griha Nirman Pvt. Ltd; A.Y. 2013-14 Pvt. Ltd. 1991 38 ITD 320 (Delhi) and dismissed the appeal filed by the assess…

Aditya Baheti, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 562/JPR/2023[2014-15]Status: DisposedITAT Jaipur23 Sept 2024AY 2014-15

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

For Appellant: Ms. Nupur Khandelwal, C.A ( V.H.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 10Section 10(38)Section 147Section 148

…y is submitted in support of the grounds of appeal filed. From the above conduct of the appellant, it is evident that the appellant is no more interested in pursuing the appeal. Hon'ble Supreme Court in the case of CIT Vs B.N. Bhattacharjee and others [1979] 10 CTR 354 (SC) observed that preferring an appeal, means effectively pursuing it. 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. Considering the conduct of the assessee in the present circumsta…

Divya Agrofood Product Private Limited, Kota Rajasthan vs. DCIT, ACIT, Central Circle-2, Kota, Kota Rajasthan

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

ITA 851/JPR/2024[2013-14]Status: DisposedITAT Jaipur09 Sept 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri B.V. Maheshwari (C.A.)For Respondent: Shri A. S. Nehra (Addl. CIT) a

Section 143(3)Section 144BSection 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 851/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Divya Agrofood Private Limited cuke The DCIT, ACIT, 2-K-15, Vigyan Nagar, Vs. Central Circle-2, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCD6381R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B.V. Maheshwari (C.A.) jktLo dh vksj l…

Ashu Kumar Jain, Hyderabad vs. ITO., Ward-10(3), Hyderabad

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

ITA 743/HYD/2024[2017-2018]Status: DisposedITAT Hyderabad02 Sept 2024AY 2017-2018

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.743/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Ashu Kumar Jain Vs. Income Tax Officer Hyderabad Ward 10(3) Pan:Acjpj9269R Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Kumar Patel Tated, Ca राज" व "ारा/Revenue By:: Shri K.N. Suresh Babu, Dr सुनवाई की तारीख/Date Of Hearing: 29/08/2024 घोषणा की तारीख/Pronouncement: 02/09/2024 आदेश/Order

For Appellant: Shri Kumar Patel Tated, CAFor Respondent: : Shri K.N. Suresh Babu, DR

Section 143(2)

…casions. Therefore, the learned CIT (A) dismissed the appeal filed by the assessee for non-prosecution of the appeal by following certain judicial precedents including the decision of the Hon'ble Supreme Court in the case of B.N. Bhattacharjee & Others (1979) 10 CTR 354(S.C). Page 2 of 4 ITA No 743 of 2024 Ashu Kumar Jain 4. I have heard both the parties, perused the material available on record and gone through the orders of the authorities below. I find that the learned CIT (A) not discussed the issue on merit with necessary reasons. Therefore, to give another opportunity of hearing to the assessee, the orde…

Neelam Sachin Mehta, Ahmedabad vs. ITO, Ward1(2)(3), Ahmedabad

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

ITA 768/AHD/2024[2017-18]Status: HeardITAT Ahmedabad19 Jun 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri M. Anand Kumar, Sr. D.R

Section 143(1)Section 143(2)Section 143(3)Section 144Section 2

…ilable in the ITBA Module of the Income Tax Department. 6.3 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 C1T 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 appellant in the present proceed…

CIT v. B.N. Bhattacharjee

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

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. B.N. Bhattacharjee

Sri Suresh Kumar Reddy Krishnapuram, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Suresh Kumar Reddy Krishnapuram, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Suresh Kumar Reddy Krishnapuram, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Skandhanshi Developers, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Skandhashi Developers, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Skanda Builders, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Skanda Infra Projects, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Skanda Infra Projects India Private Limited, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

Graylines Engineers and Contractors Private Limited, Hyderabad vs. Income Tax Officers, Ward-2(2), Hyderabad

Sachin Nagraj Chhajed, Pune vs. ITO, Pune

Sachin Nagraj Chhajed, Pune vs. ITO, Pune

Ajd Developers Private Limited, Jaipur vs. Assistance Commissioner of Income Tax, Circle 7, Jaipur

Ajd Developers Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 7, Jaipur

Maqsood Ahmed Solanki, Mumbai vs. Income Tax Officer, Mumbai

Camelia Griha Nirman Pvt. Ltd., Raipur vs. DCIT, Circle - 1(1), Kolkata

Camelia Griha Nirman Pvt. Ltd., Raipur vs. DCIT, Circle - 1(1), Kolkata

Aditya Baheti, Jaipur vs. Income Tax Officer, Jaipur

Divya Agrofood Product Private Limited, Kota Rajasthan vs. DCIT, ACIT, Central Circle-2, Kota, Kota Rajasthan

Ashu Kumar Jain, Hyderabad vs. ITO., Ward-10(3), Hyderabad

Neelam Sachin Mehta, Ahmedabad vs. ITO, Ward1(2)(3), Ahmedabad