CIT v. B.N. Bhattacharjee

10 CTR 354Supreme Court of India1979#655 most cited

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

The appellant is required to effectively prosecute their appeal, and failure to appear or respond to notices can lead to the dismissal of the appeal for non-prosecution by the appellate authority.

151

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

Also referred to as

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

Sections most often in play

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

Issues it is cited on

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

Judgments citing CIT v. B.N. Bhattacharjee

Kishan Naik Nenavath, Vikarabad vs. Income Tax Officers, Ward-1, Vikarabad

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

ITA 60/HYD/2022[2012-13]Status: DisposedITAT Hyderabad22 Sept 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri K.P.R.R. Murthy, DR

…appeals on merits and for valid reasons the assessee applied for adjournment and without disposing them of, Ld. CIT(A) looking at the absence of the assessee, while referring to the decision of the Hon'ble Apex Court in the case of CIT Vs. B.N. Bhattacharjee 10 CTR 354 observed that the expression ‘prefer an appeal would mean effectively prosecuting an appeal’, and inasmuch as the assessee is not appearing law does not aid such persons in slumber. Though the Ld. CIT(A) referred to the merits of the case, inasmuch as the assessee could not plead his case effectively it resulted in miscarriage of justice. In these…

Kishan Naik Nenavath, Vikarabad vs. Income Tax Officers, Ward -1, Vikarabad

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

ITA 59/HYD/2022[2011-12]Status: DisposedITAT Hyderabad22 Sept 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri K.P.R.R. Murthy, DR

…appeals on merits and for valid reasons the assessee applied for adjournment and without disposing them of, Ld. CIT(A) looking at the absence of the assessee, while referring to the decision of the Hon'ble Apex Court in the case of CIT Vs. B.N. Bhattacharjee 10 CTR 354 observed that the expression ‘prefer an appeal would mean effectively prosecuting an appeal’, and inasmuch as the assessee is not appearing law does not aid such persons in slumber. Though the Ld. CIT(A) referred to the merits of the case, inasmuch as the assessee could not plead his case effectively it resulted in miscarriage of justice. In these…

Marvel Industries Limited, Mumbai vs. Dy Comm of Income Tax, Circle 2(2)(2), Mumbai

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

ITA 1486/MUM/2022[2012-13]Status: DisposedITAT Mumbai02 Sept 2022AY 2012-13

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 1486/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Marvel Industries Ltd. बिधम/ Dcit, Circle-2(2)(2) 20 Podar Chambers, Sa Aayakar Bhavan, Vs. Brelvi Road, Bombay, Mumbai. Mumbai-400023. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacm3243J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Haridas Bhat Revenue By: Shri Chetan M. Kacha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 22/08/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: By Preferring This Appeal, The Assessee/Appellant Has Challenged The Impugned Action Of The Ld. Cit(A)/ Nfac, Delhi Passed On 28Th March 2022. It Was Brought To Our Notice That The Cit(A) Has Passed An Ex-Parte Order Without Considering The Merits Of The Action Of Ao By Observing As Follows: “5. During The Course Of Appellate Proceedings, Notice For Hearing Was Issued To Appellant On 09.08.2019, 18.10.2019, 22.12.2021 & 03.03.2022. All These Notices Were Issued Through Itba System Via E- Mail Id Provided In The Itba Portal. In Response, Appellant Failed To File Any Submission In Support Of The Grounds Raised By Him Nor Did Appellant Seek For Any Adjournment. 6. It Is Clear From The Above That Appellant Has Been Granted Opportunities To Represent Its Case In The Appellate Proceedings But Has Failed To Make Any Submissions In Support Of The Grounds Of Appeal Filed By Appellant. Appellant Is Not Interested In Prosecuting The Appeal

For Appellant: Shri Haridas BhatFor Respondent: Shri Chetan M. Kacha (Sr. AR)
Section 143(1)Section 250(6)

…ugh ITBA System at the e-maillD 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 circ…

Marvel Industries Limited, Mumbai vs. Dy Comm. of Income Tax, Circle 2(2)(2) Mumbai, Mumbai

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 779/MUM/2022[2012-13]Status: DisposedITAT Mumbai19 Jul 2022AY 2012-13
Section 250

…gh ITBA System at the e-mail ID 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. 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 assessee in the present circ…

Jmj Mahila Mutually Aided Co-Op Thirft Development Credit & Marketing, Mahabubnagar vs. ITO, Ward-2, Mahabubnagar

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

ITA 251/HYD/2022[2018-19]Status: DisposedITAT Hyderabad15 Jul 2022AY 2018-19

Bench: Shri R. K. Panda

For Appellant: Sri E.S. Ranganath, CAFor Respondent: Sri Y Sesha Srinivas,DR
Section 143(1)Section 154Section 44ASection 80P

…hrough ITBA System at the e-mail ID provided in ITBA System. From the above conduct of the assessee, it is evident that 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 [19791 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…

Jmj Mahila Mutually Aided Co-Op Thirft Development Credit & Marketing, Mahabubnagar vs. Income Tax Officers, Ward -2, Mahabubnagar

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

ITA 248/HYD/2022[2018-19]Status: DisposedITAT Hyderabad15 Jul 2022AY 2018-19

Bench: Shri R. K. Panda

For Appellant: Sri E.S. Ranganath, CAFor Respondent: Sri Y Sesha Srinivas,DR
Section 143(1)Section 154Section 44ASection 80P

…hrough ITBA System at the e-mail ID provided in ITBA System. From the above conduct of the assessee, it is evident that 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 [19791 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…

Shri Jayendra N Shah, Vadodara vs. The DCIT, Circle-1(3), Vadodara

Appeal is allowed for statistical purposes

ITA 1930/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13
For Appellant: Shri Manish J. Shah, AdvocateFor Respondent: Ms. Sudhiksha Rani, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 14A

…ply received 30.09.2019 4. As the assessee has not responded to the above hearing notices and also not filed written submission as undertaken, the Ld CIT(A) following the ruling of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee & Others (10 CTR 354) dismissed the appeal filed by the assessee for non-prosecution. 5. Aggrieved against the same, the assessee before us raising detailed grounds which are argumentative in nature. The ld. Counsel Mr. Manish J. Shah also undertaken before the Tribunal that one more opportunity be given to the assessee before the ld. CIT(A) to prove his case with ne…

M/S. L. M. Bhandari, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

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

ITA 1728/PUN/2018[2014-15]Status: DisposedITAT Pune11 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Sunil GanooFor Respondent: Shri M.K. Verma
Section 250(6)Section 36(1)(iii)

…No.62 of 2009 vide judgment dated 17th September, 2009. ii) CIT Vs. S. Cheniappa Mudaliar, AIR 1969 SC 1068, iii) Sunderlal Mannalal Vs. Nandramdas Dwarkadas, AIR 1958 iv) CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del.) v) CIT Vs. B.N. Bhattachargee & ANR 10 CTR 354 3 A.Y.2014-15 5. Aggrieved with the order of the Ld. CIT(Appeals), the assessee filed the present appeal before us mentioning the issues relating to various five grounds in the appeal on record. 6. Reading out of the said grounds of appeal, the Ld. Counsel submitted that the matter may be remanded to the file of CIT(Appeals) for fresh adjudi…

M/S. Veepee Plastics Pvt.Ltd, Pune vs. Income-Tax Officer, Ward - 13(5), Pune

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

ITA 1200/PUN/2018[2013-14]Status: DisposedITAT Pune08 Feb 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.1200/Pun/2018 यििाारण वषा / Assessment Year : 2013-14 M/S. Veepee Plastics Pvt. Ltd., 3/13, Vaswani Kunj, Sadhu Vaswani Road, अऩीऱाथी/Appellant Pune – 411001 …. Pan: Aaacv6271B Vs.

For Appellant: Shri P.D. KudvaFor Respondent: Shri Rajesh Gawali
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.1200/PUN/2018 यििाारण वषा / Assessment Year : 2013-14 M/s. Veepee Plastics Pvt. Ltd., 3/13, Vaswani Kunj, Sadhu Vaswani Road, अऩीऱाथी/Appellant Pune – 411001 …. PAN: AAACV6271B Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 13(5), Pune अऩीऱाथी की ओर से / Appellant by : Shri P.D. Kudva प्रत्यथी की ओर से / Respondent by : Shri Rajesh Gawali सुनवाई की तारीख / घोषणा की तारीख / Date of Pronounceme…

M/S. Juice World Snacks Bar, Pune vs. Income-Tax Officer, Ward - 7(1), Pun

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

ITA 823/PUN/2018[2014-15]Status: DisposedITAT Pune25 Jan 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.823/Pun/2018 यििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri S.N. PuranikFor Respondent: Shri Rajesh Gawali
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.823/PUN/2018 यििाारण वषा / Assessment Year : 2014-15 M/s. Juice World Snacks Bar 2436, East Street, Camp, अऩीऱाथी/Appellant Pune – 411001 …. PAN: AAFFJ5155L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 7(1), Pune अऩीऱाथी की ओर से / Appellant by : Shri S.N. Puranik प्रत्यथी की ओर से / Respondent by : Shri Rajesh Gawali घोषणा की तारीख / सुनवाई की तारीख / Date of Hearing : 14.01.2019 Date of P…

Transweave Solutions Pvt Ltd., Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 1291/CHNY/2015[2008-09]Status: DisposedITAT Chennai06 Nov 2015AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. S. Seetharaman, CAFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 142(1)Section 143(2)Section 143(3)Section 43Section 43B

…chnology Ltd vs. ITO in ITA No.134/Mds/2011 dated 05.07.2011 and the ratio laid down in of CIT vs. Multiplan (India) Private Ltd 38 ITD 320 (Del) and further relied on the decision of Apex Court in the case of CIT vs. B.N. :- 4 -: Bhattacharjee and another 10 CTR 354 were it was observed that the appeal means an ‘’effective appeal’’ and also expression prefer an appeal would mean ‘’effectively prosecuting an appeal’’ and adjudicated the appeal ex-parte. Aggrieved by the order of the Commissioner of Income Tax 4. (Appeals), the assessee filed an appeal alleging that the company has not received notice of posti…