CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#17 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

An appeal entails not only filing the memorandum of appeal but also actively and diligently pursuing it. Failure by the appellant to comply with notices and participate effectively in the appellate proceedings may lead to the appeal being decided ex-parte or dismissed.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya 118 ITR 461 · Supreme Court · 1979 · appeal pursuing effectively · non-compliance appellate proceedings · dismissal of appeal · ex-parte order · Section 250 Income Tax Act · appellant's diligence.

Sections most often in play

Section 147Section 148Section 250Section 144Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking ordersection 25opportunity of being heardsection 250condonation of delaysection 69aappeal before the tribunalsection 142(1)section 144section 148section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

RAMESH RAJPAL HUF,NEW DELHI vs. DCIT CIRCLE 46(1), CIVIC CENTRE

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

ITA 6408/DEL/2025[1994-1995]Status: DisposedITAT Delhi09 Apr 2026AY 1994-1995

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarramesh Rajpal Vs. Dcit Z-45, Phase 2 Okhal Circle 46(1) Industrial Area, New Civic Centre Delhi 110020 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaahr 4142 Q Appellant .. Respondent

For Appellant: Sh. R S Singvi, Adv &For Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 250

…cord justifying the additions made by the Assessing Officer." 16. In compliance with the High Court's remand, the Assessing Officer framed a fresh assessment order dated 30.12.2016. 17. The CIT(A), citing the Supreme Court's principle in B. N. Bhattacharjee (118 ITR 461) that appeals must be effectively pursued (not merely filed), and having considered the assessee's written submissions, confirmed the AO's addition vide order dated 24.09.2025. P a g e | 11 Ramesh Rajpal HUF (AY 1994-95) 18. The assessee filed a comprehensive paper book consolidating orders from five related cases (Ramesh Rajpal individual, Rames…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 224/PUN/2026[2012-13]Status: DisposedITAT Pune07 Apr 2026AY 2012-13

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 223/PUN/2026[2013-14]Status: DisposedITAT Pune07 Apr 2026AY 2013-14

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 222/PUN/2026[2014-15]Status: DisposedITAT Pune07 Apr 2026AY 2014-15

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 221/PUN/2026[2013-14]Status: DisposedITAT Pune07 Apr 2026AY 2013-14

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 220/PUN/2026[2016-17]Status: DisposedITAT Pune07 Apr 2026AY 2016-17

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 219/PUN/2026[2015-16]Status: DisposedITAT Pune07 Apr 2026AY 2015-16

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 211/PUN/2026[2012-13]Status: DisposedITAT Pune07 Apr 2026AY 2012-13

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 210/PUN/2026[2013-14]Status: DisposedITAT Pune07 Apr 2026AY 2013-14

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2, AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 209/PUN/2026[2015-16]Status: DisposedITAT Pune07 Apr 2026AY 2015-16

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

SATISH MADHUKAR KANHERKAR,AHILYANAGAR vs. ITO , WARD-2 , AHILYANAGAR

In the result, all the 10 appeals filed by the assessee are allowed for statistical purposes

ITA 208/PUN/2026[2016-17]Status: DisposedITAT Pune07 Apr 2026AY 2016-17

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

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sandip Pawar, JCIT
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 271B

…NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that due to Covid period the assessee could not participate in the assessment proceedings. Further, all the tax matters were handled by the Accountant / Consultant…

THE TEMPLES CHARITABLE INSTITUTIONS AND FUNDS OF THE GOUD SARASWAT BRAHMAN COMMUNITY,MUMBAI vs. ITO (EXEMPTION) WARD 2(4), MUMBAI

In the result, both appeals are allowed for statistical purposes

ITA 8016/MUM/2025[2011-12]Status: DisposedITAT Mumbai07 Apr 2026AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Shri Vihit ShahFor Respondent: Shri RiteshMisra, CIT DR
Section 144

…aryana High Court in the case of New Dewan Oil Mills Vs. CIT reported in (2008) 296ITR495 (P&H) had returned the reference unanswered, since the assessee remained absent and there was no assistance from the assessee. In the case of CIT vs B. N. Bhattacharya. (118 ITR 461) (Pages 477, 478), the Hon'ble Supreme Court held that "appeal does not mean, the mere filing of the memo of the appeal but effectively pursuing the same. The Hon'ble Delhi High Court in the case of CIT vs Gold Leaf Capital Corporation Ltd on 02.09.2011 in ITA No.798 of 2009 held that a negligentappellant should not be given many opportunities ju…

THE TEMPLES CHARITABLE INSTITUTIONS AND FUNDS OF THE GOUD SARASWAT BRAHMAN COMMUNITY,MUMBAI vs. ITO (EXEMPTION) WARD 2(4), MUMBAI

In the result, both appeals are allowed for statistical purposes

ITA 8015/MUM/2025[2010-11]Status: DisposedITAT Mumbai07 Apr 2026AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Shri Vihit ShahFor Respondent: Shri RiteshMisra, CIT DR
Section 144

…aryana High Court in the case of New Dewan Oil Mills Vs. CIT reported in (2008) 296ITR495 (P&H) had returned the reference unanswered, since the assessee remained absent and there was no assistance from the assessee. In the case of CIT vs B. N. Bhattacharya. (118 ITR 461) (Pages 477, 478), the Hon'ble Supreme Court held that "appeal does not mean, the mere filing of the memo of the appeal but effectively pursuing the same. The Hon'ble Delhi High Court in the case of CIT vs Gold Leaf Capital Corporation Ltd on 02.09.2011 in ITA No.798 of 2009 held that a negligentappellant should not be given many opportunities ju…

BISWADIP GHOSH,KOLKATA vs. D.C.I.T., CIRCLIE - 1(1), I.T.,, KOLKATA

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

ITA 10/KOL/2026[2017-2018]Status: DisposedITAT Kolkata02 Apr 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 56(2)(vii)Section 69

…count of non-prosecution by holding as under: “4.1 The Hon'ble ITAT in ITA No. 1025-1027/Chandi/2005 for the A.Y. 2002-03 in the case of M/s Chhabra Land and Housing Ltd. after following the decision of Hon'ble Supreme Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC) held that the appeal does not mean merely filing of the appeal but effectively pursuing it. 4.2 As per Tax Payer's Charter, the Income Tax Department expects from taxpayers 1. Tax payer is expected to be aware of his compliance obligations under tax law and seek help of department if needed. 1. Tax payer is expected to make submission as per…

SUNITHA MALU,HYDERABAD vs. ITO, WARD-5(1), HYDERABAD

ITA 1921/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Mar 2026AY 2018-19
Section 143(3)Section 50CSection 57

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1921/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2018-19) Sunitha Malu, VS. Income Tax Officer, Hyderabad. Ward-5(1), PAN: AFUPM7494R Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Smt. S. Sandhya, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Shri D. Praveen, Sr. AR Department Represented by सुनवाई…

EKKI KRISHNAMURTHY HUF,PUTTUR vs. INCOME TAX OFFICER, WARD-1, PUTTUR

In the result, the appeal of the assessee is allowed

ITA 104/BANG/2026[2020-21]Status: DisposedITAT Bangalore17 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 250

…A) held that the . Page 5 of 9 assessee has no explanation about the agricultural income being treated as income from other sources. The learned CIT(A) referring to the judgment of Hon’ble Supreme Court in the case of BN Bhattacharjee and another reported in 118 ITR 461, held that where the assessee does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution. 7. Being aggrieved by the order of the learned CIT(A) the assessee is in appeal before us. 8. The learned AR before us besides reiterating the assessee’s submission arising from assessment & appe…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

ITA 171/RPR/2026[2012-13]Status: DisposedITAT Raipur17 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…pellant to any of the recent notices issued. It is clearly evident that the appellant is not interested in prosecuting the appeal. In this regard, it is pertinent to note that the Hon'ble Supreme Court in the case of C.I.T. v. B.N. Bhattacharjee & Anr. (1979) 118 ITR 461 held that appeal does not mean only filing of memo of appeal but also pursuing it effectively. Hon'ble Bombay High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 dated 17.09.2010 held that in cases where assesses do not want to pursue the appeal court/tribunal had inherent power to dismiss the appeal for wan…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

ITA 170/RPR/2026[2012-13]Status: DisposedITAT Raipur17 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…pellant to any of the recent notices issued. It is clearly evident that the appellant is not interested in prosecuting the appeal. In this regard, it is pertinent to note that the Hon'ble Supreme Court in the case of C.I.T. v. B.N. Bhattacharjee & Anr. (1979) 118 ITR 461 held that appeal does not mean only filing of memo of appeal but also pursuing it effectively. Hon'ble Bombay High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 dated 17.09.2010 held that in cases where assesses do not want to pursue the appeal court/tribunal had inherent power to dismiss the appeal for wan…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

ITA 167/RPR/2026[2010-11]Status: DisposedITAT Raipur17 Mar 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…pellant to any of the recent notices issued. It is clearly evident that the appellant is not interested in prosecuting the appeal. In this regard, it is pertinent to note that the Hon'ble Supreme Court in the case of C.I.T. v. B.N. Bhattacharjee & Anr. (1979) 118 ITR 461 held that appeal does not mean only filing of memo of appeal but also pursuing it effectively. Hon'ble Bombay High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 dated 17.09.2010 held that in cases where assesses do not want to pursue the appeal court/tribunal had inherent power to dismiss the appeal for wan…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

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

ITA 166/RPR/2026[2010-11]Status: DisposedITAT Raipur17 Mar 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…pellant to any of the recent notices issued. It is clearly evident that the appellant is not interested in prosecuting the appeal. In this regard, it is pertinent to note that the Hon'ble Supreme Court in the case of C.I.T. v. B.N. Bhattacharjee & Anr. (1979) 118 ITR 461 held that appeal does not mean only filing of memo of appeal but also pursuing it effectively. Hon'ble Bombay High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 dated 17.09.2010 held that in cases where assesses do not want to pursue the appeal court/tribunal had inherent power to dismiss the appeal for wan…

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