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

Neelam Sachin Mehta, Ahmedabad vs. ITO, Ward 1(3)(1), Ahmedabad

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

ITA 767/AHD/2024[2016-17]Status: HeardITAT Ahmedabad19 Jun 2024AY 2016-17

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…

M/S. Vetrivel Pandian Builders, Chennai vs. ITO, Non Corp. Ward 14(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 12/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Jun 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 144Section 69

…rough ITBA System at the mailID provided by the appellant. 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 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 assessee in the present circumst…

Sukh Darshan Singh, Delhi vs. ITO Ward.43(2), Delhi

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

ITA 2233/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10Section 142(1)Section 143(2)Section 148Section 54F

…Darshan Singh vs. ITO And otherwise there was no compliance from the assessee side, therefore, the Ld. CIT(A) proceeded to dismiss the appeal filed by the assessee relying on the decision in the case of CIT (Central) vs. B. N. Bhattacharjee & Anors, [1979] 10 CTR 354 (SC) and findings of the Assessing Officer. After considering the detailed findings of the Assessing Officer, he proceeded to confirm the addition u/s 69 of the Act and accordingly, dismissed the appeal filed by the assessee. 7. Aggrieved with the above order, the assessee is in appeal before us. 8. At the time of hearing, the Ld. AR submitte…

Chiragbhai Patel, Khambhat vs. The Dy.CIT, Circle-1(1)(1), Previously Circle-1(3), Vadodara

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

ITA 945/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2015-16 Chiragbhai Patel The Dy.Cit At Post Vasna, Tal. Khambhat Vs Circle-1(3) Khambhat – 388 620 Vadodara (Gujarat) Pan: Agfpp 2960 D

For Appellant: Shri Vipul Khandhar, ARFor Respondent: Shri Sudhendu Das, CIT-DR

Section 142(1)Section 143(2)Section 259Section 274Section 44A

…ssing Officer, the assessee filed an appeal before Ld.CIT(A). 5. During the proceedings before Ld.CIT(A), the assessee failed to attend after repeated notices. 5.1. Relying on the judgement of the Hon'ble Apex Court in CIT v. B. N Bhattacharjee and Another (10 CTR 354), the Ld.CIT (A) dismissed the appeal. 6. Aggrieved by the order of the Ld.CIT(A), the assessee preferred the present appeal before us on the grounds mentioned above. Chiragbhai Patel vs. Dy.CIT Asst. Year : 2015-16 4 On Merits: 7. The assessee filed an Affidavit dated 12.03.2024 and contending that at the time of filing an appeal in form 35,…

Govind Paper Traders, Jaipur vs. ITO, Ward 1(3), Jaipur

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

ITA 745/JPR/2023[2017-18]Status: DisposedITAT Jaipur15 Apr 2024AY 2017-18

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

For Appellant: Shri Rajiv Sogani, CAFor Respondent: Shri Anoop Singh, Addl CIT-DR

Section 115BSection 68

…te. 3 GOVIND PAPER TRADERS VS ITO, WARD 1(3), JAIPUR 4.2 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…

Riyaz Ahmed, Jaipur vs. ITO Ward 2(1), Jaipur

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

ITA 112/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Mar 2024AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Ashok Gupta, AdvFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR

…her respond to the said notices nor sought any adjournment. 3. 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 in the case of CIT vs B.N. Bhattacharjee & Others [1979] 10 CTR 354 (SC) observed that an appeal, means effectively pursuing it. The Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs CWT [1977] 223 ITR 480 (MP) dismissed the reference filed at the instance of the assesee for default and for not taking necessary steps. Considering the conduct of the assessee in the present circumstances, I a…

Suryakant Baburao Swami, Latur vs. Income Tax Officer, Ward - 1, Latur

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

ITA 844/PUN/2023[2010-2011]Status: DisposedITAT Pune28 Feb 2024AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Assessment Year: 2010-11 Suryakant Baburao Swami, Ito, Ward-1(5), Behind Jhulelal Temple Naryan Income Tax Bhavan, Near Nagar, Latur-413-512. Vs. Railway Station, Gandhi Chowk, Nanded Road, Latur-431512 Pan No. Bynps 1468 Q Appellant Respondent

For Appellant: NoneFor Respondent: Mr. Kalpesh Rupavatiya (Through

Section 142(1)Section 148Section 250Section 69

…ort of appellant's claim. 7.3 In view of the above, it is clearly evident that the appellant si not interested in prosecuting the appeal. In this regard, ti is pertinent to note that the Hon'ble Apex Court, in the case of CIT .v B.N.Bhattacharjee and another (10 CTR 354) held that na 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 ti but effectively pursuing it. fI a party retreats before the contest begins, ti is as good as not having entered the fray. 7.4 The Hon'ble Bom…

Suresh Narayan Dolas, Aurangabad vs. ITO 1(4) Aurangabad, Cannought Place Aurangabad

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1053/PUN/2023[2012-2013]Status: PendingITAT Pune23 Feb 2024AY 2012-2013

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1053/Pun/2023 निर्धारण वषा / Assessment Year : 2012-13 Suresh Narayan Dolas 1/281, Navjeevan Colony, Hiwarkheda Rd., Kannad, Tal.:Kannad, Dist.:Ch. Sambhajinagar-431103 Pan : Azspd9401D . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the assesseeFor Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 144Section 147Section 24Section 250Section 253(1)(a)

…22/06/2023, 12/07/2023, 19/07/2023 and 26/07/2023, however these remained futile. In absence of written submission and for non-prosecution of appeal, the Ld. NFAC in the light of Hon’ble Apex Court decision rendered in ‘CIT Vs B. N. Bhattacharjee’ reported in 10 CTR 354 (SC) was constrained to dismiss the appeal ex-parte reiterating the Ld. AO version of reasoning. 2.3 Aggrieved assessee brought up this appeal challenging the addition on solitary ground of merits as spelt out in the grounds raised in appeal memo. ITAT-Pune Page 2 of 3 Suresh Narayan Dolas Vs ITO ITA No.1053/PUN/2023 AY 2012-13 3. In absence…

Gita Devi, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 197/RPR/2023[2011-12]Status: DisposedITAT Raipur21 Dec 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.197/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Gita Devi Cross St. 24, Plot No. B-464 Smriti Nagar, Bhilai-490 020 Pan : Aljpd6209J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(4), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 68

…oductive manner. Under these circumstances, 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. 6.2 The Hon'ble Supreme Court has held in CIT v. B. N. Bhattarcharjee and Another (10 CTR 354) that " appeal does not mean merely filing of appeal but effectively pursuing it." This means that an appeal must mean 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 an…

Ramesh Kumar Jain, Astha vs. The ITO, Sehore

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

ITA 131/IND/2023[2013-14]Status: DisposedITAT Indore22 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramesh Kumar Jain Ito, Adinath Traders, Mandi Prangan Sehore Vs. Astha (Appellant / Assessee) (Revenue) Pan: Aaspj 0162 G Assessee By Shri Arpit, Gaur, Ar Revenue By Shri Ashish Porwal, Sr-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 22.09.2023

Section 234ASection 250(6)Section 271(1)(c)

…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. Bhattacharjee 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…

Rahul Sharma, Raipur vs. Income Tax Officer-2(2), Raipur

In the result, appeal of the assessee is dismissed in terms of the aforesaid observations

ITA 245/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Sept 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 245/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Rahul Sharma Saraswati Floor Mill Gudhiyari, Raipur (C.G.)-492 001 Pan : Cccps3530F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Dolly Keshwani &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 144Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 245/RPR/2023 "नधा"रण वष" / Assessment Year : 2011-12 Rahul Sharma Saraswati Floor Mill Gudhiyari, Raipur (C.G.)-492 001 PAN : CCCPS3530F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Smt. Dolly Keshwani & Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.09.2023 घो…

Aj Energy Private Limited, Delhi vs. ITO, Ward-1(1), Delhi

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

ITA 1190/DEL/2022[2011-12]Status: DisposedITAT Delhi28 Jun 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Manvendra Goel, CIT(DR)

Section 142(3)Section 143(3)Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI KUL BHARAT JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No:- 1190/Del/2022 (Assessment Year: 2011-12) M/s AJ Energy Private Limited, ITO, Plot No. 3, Mahaveerji Vs. Ward-1(1), Complex, LSC Rishab Vihar, Delhi. Delhi-110092. PAN No: AAICA1727B APPELLANT RESPONDENT Assessee by : Shri Ved Jain, Adv. Ms. Uma Upadhyaya, CA Revenue by : Shri Manvendra Goel, CIT(DR) Date of Hearing : 07.06.2023 Date of Pronouncement : 28.06.2023 ORDER PER KUL BHARAT, JM This appeal by the Assessee is directed against the order of Inc…

Leela Devi Jain, Tonk vs. ITO, Ward- Tonk, Tonk

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

ITA 218/JPR/2023[2011-12]Status: DisposedITAT Jaipur14 Jun 2023AY 2011-12

Bench: The Date Of Hearing.”

For Appellant: Sh. Muzaffar Iqbal (Adv.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 133(6)Section 139Section 143(3)Section 147Section 148Section 68

…ly 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 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 assessee in the present circumst…

Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra, Gariyaband vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

ITA 25/RPR/2022[2016-17]Status: DisposedITAT Raipur28 Apr 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

For Appellant: Shri G.S.Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 234BSection 234DSection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ugh ITBA Systems at the e-mail provided in ITBA system. From the above conduct of the assessee, it is evident that the assessee is no more interested in pursuing the appeal. The 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. 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 assessee in the present circu…

Sanjay Awathare, Maharastra vs. ACIT, Central Circle-2(4), Hyderabad

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

ITA 123/HYD/2023[2020-21]Status: DisposedITAT Hyderabad27 Mar 2023AY 2020-21

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)

Section 132ASection 153A

…case 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 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". Page 3 of 8 ITA Nos 120 to 123 of 2023 Sanjay Awathare 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…

Sanjay Awathare, Maharastra vs. ACIT, Central Circle-2(4), Hyderabad

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

ITA 122/HYD/2023[2019-20]Status: DisposedITAT Hyderabad27 Mar 2023AY 2019-20

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)

Section 132ASection 153A

Sanjay Awathare, Maharastra vs. ACIT, Central Circle-2(4), Hyderabad

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

ITA 121/HYD/2023[2018-19]Status: DisposedITAT Hyderabad27 Mar 2023AY 2018-19

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)

Section 132ASection 153A

Sanjay Awathare, Maharastra vs. ACIT, Central Circle-2(4), Hyderabad

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

ITA 120/HYD/2023[2017-18]Status: DisposedITAT Hyderabad27 Mar 2023AY 2017-18

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)

Section 132ASection 153A

Annam Steels Pvt Limited, Chennai vs. ACIT, Corporate Circle 1 (1), Chennai

In the result, appeal filed by the assessee is treated as

ITA 716/CHNY/2022[2016-2017]Status: DisposedITAT Chennai23 Feb 2023AY 2016-2017

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. S.Senthil Kumaran,CITFor Respondent: 23.02.2023

Section 143(3)Section 36(1)(iii)

…filed by the assessee passed ex-parte order and 3 dismissed appeal filed by the assessee for non-prosecution by following certain judicial precedence, including decision of the Hon'ble Supreme Court in the case of CIT Vs. B.N. Bhattacharjee and Others (1979) 10 CTR 354 (SC). The relevant findings of the ld. CIT(A) are as under:- “7.2 I have considered the facts and circumstances of the case, the observations of the AO and material available on record on the above matter. As mentioned in paragraph 7 of this appeal order, this office has issued several letters to file written submission. However, neither any adjo…

Sri Ramachandra Murthy Badarla, Secunderabad vs. DCIT., Central Circle-3(3), Hyderabad

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

ITA 650/HYD/2022[2019-20]Status: DisposedITAT Hyderabad22 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2019-20 Shri Ramachandra Murthy Vs. Dy. C. I.T. Badarla, Secunderabad Central Circle 3(3) Pan:Bpfpb2851B Hyderabad (Appellant) (Respondent) Assessee By: Shri Pawan Kumar Chakrapani Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 22/02/2023 Date Of Pronouncement: 22/02/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.09.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Y. 2019-20. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Ex-Parte Order Of The Cit (A) In Confirming The Order Of The Assessing Officer In Taxing The Amount Of Rs.74,00,120/- @ 60% As Per The Provisions Of Section 115Bbe Of The I.T. Act As Against 30% Offered By The Assessee.

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: Shri Kumar Aditya, DR

Section 115BSection 131Section 132ASection 143(3)

…assessee did not appear before the CIT (A) despite repeated opportunities granted by him, the learned CIT (A) dismissed the appeal filed by the assessee by following the decision of the Hon'ble Apex Court in the case of CIT vs. B.N. Bhattacharjee and another (10 CTR 354), in the case of CIT vs. Multiplan (India) Pvt. Ltd (318 ITD 320 (Del.) and the decision of the Chennai Bench in the case of M/s. Helios and Matheson Page 2 of 5 ITA 650 of 2022 Ramachandra Murthy Badarla Information Technology Ltd vs. Income Tax Officer in ITA No.134/Mds/2011 dated 5.7.2011 for the A.Y 2006-07. Even otherwise, he also decided t…