How many judgments cite CIT v. B.N. Bhattacharya & Another?

1,656 judgments on BharatTax cite CIT v. B.N. Bhattacharya & Another (118 ITR 461), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharya & Another come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 144, Section 143(3), Section 142(1).

CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

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

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

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

Issues it is cited on

section 250(6)speaking order section 25 opportunity of being heard section 250 condonation of delay section 69a appeal before the tribunal section 142(1)section 144 section 148 section 147

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

Dipanshu Gupta, Howwrah vs. ITO, Ward - 37(1), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 2449/KOL/2024[2017-18]Status: DisposedITAT Kolkata23 Apr 2025AY 2017-18

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 147Section 250

…2024 issued by the office of the Ld. CIT(A), it was inferred by the Ld. CIT(A) that the assessee was not interested in pursuing the appeal and the appeal was dismissed. Reliance was placed upon the decisions in the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 and 478), Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP), CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del). The Ld. AR who appeared before the Bench submitted that the orders before the Ld. AO as well as the Ld. CIT(A) were made ex parte and requested that the matter may be set aside and the assessee may be granted…

Shri Vijaypal Kishorilal Sharma, Pune vs. DCIT Circle-8, Pune

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

ITA 2562/PUN/2024[2009-10]Status: DisposedITAT Pune22 Apr 2025AY 2009-10

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Rinkesh Gupta and Mrs. Daini ShindeFor Respondent: Shri Milind Debaje, JCIT (Virtual)

Section 133ASection 143(3)Section 148Section 250(6)

…te number of opportunities granted, the assessee did not respond to the notices for which the Ld. CIT(A) dismissed the appeal for want of prosecution by relying on the decision of the Hon'ble Supreme Court in the case of CIT vs. B N Bhattacharjee & Anr (1979) 118 ITR 461 (SC), decision of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojiro Holkar vs. CWT reported in 223 ITR 480 (MP) and various other decisions. 7. Aggrieved with such order of the Ld.CIT(A), the assessee is in appeal before the Tribunal. 8. We have heard the rival arguments made by both the sides, perused the orders of the A…

Shri Vijaypal Kishorilal Sharma, Pune vs. DCIT Circle-8, Pune

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

ITA 2561/PUN/2024[2008-09]Status: DisposedITAT Pune22 Apr 2025AY 2008-09

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Rinkesh Gupta and Mrs. Daini ShindeFor Respondent: Shri Milind Debaje, JCIT (Virtual)

Section 133ASection 143(3)Section 148Section 250(6)

Micro Land Develpers Private Limited, Haryana vs. ITO, Ward-16(4), New Delhi

ITA 9510/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Apr 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2011-12 Micro Land Developers Pvt Ltd., Vs Ito, Office No.322, 3Rd Floor, Ward-16(4), Ss Plaza, Commercial Complex, New Delhi. Mayfield Garden, Sector-47, Gurgaon, Haryana – 122 001. Pan: Aafcm0432L (Appellant) (Respondent) Assessee By : Shri Amol Sinha, Advocate Revenue By : Shri Sunil Kumar Yadav, Cit-Dr Date Of Hearing : 21.04.2025 Date Of Pronouncement : 21.04.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 04.11.2019 Of The Commissioner Of Income-Tax (Appeals), Delhi-6 (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Cit(A), Delhi-6/10443/2018-19 Arising Out Of The Appeal Before It Against The Order Dated 30.12.2018 Passed U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Ito, Ward-16(4), New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Amol Sinha, AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT-DR

Section 147

…ee has raised a ground that the impugned order of the CIT(A) was passed without giving a reasonable opportunity of hearing. In this context, as we go through the impugned order, we find that judgement of the Hon’ble Supreme Court in B.N. Bhattacharjee & Anr., 118 ITR 461, was relied and the assessee was proceeded ex parte. 3. Ld. CIT(A) mentions of certain notices being served but, the same indicate that the assessee was seeking adjournment through the AR and when the last notice was issued by speed post same was not returned served or unserved. 4. In the light of the aforesaid, we consider it an appropriate cas…

Sri. Vinayaka Education Institution R, Mandya vs. ITO, Exemptions Ward, Mysore

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

ITA 35/BANG/2025[2017-18]Status: DisposedITAT Bangalore21 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2017-18

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri Subramanian S, JCIT (DR)

Section 10Section 139Section 234ASection 69A

…documentary evidence and as many as 11 opportunities were given but the assessee failed to make a reply. Therefore, the . Page 5 of 7 learned CIT(A) referring to the judgment of Hon’ble Supreme court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461 concluded that the assessee is not interested in pursuing the appeal. Hence, the ld. CIT-A held that the appeal is liable to be dismissed. 8. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us. 9. The learned AR before us requested to restore the issue to the AO and further assured to extend full co-operatio…

Mahmad Atik Farukmiya Sheikh, Valsad vs. Income Tax Officer- Ward (5), Valsad

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

ITA 819/SRT/2024[2017-18]Status: DisposedITAT Surat17 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.819/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Mahmad Atik Farukmiya Sheikh, Vs. The Ito, Masjid Faliya Dehali, Dhagadmal, Ward – 5, Valsad - 396126 Valsad "थायीलेखासं./जीआइआरसं./Pan/Gir No: Duaps5433Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 12/02/2025 Date Of Pronouncement 17/04/2025

Section 115BSection 253(3)Section 69A

…1.09.2020, 14.12.2021, 15.01.2021, 24.03.2021, 06.03.2023, 12.07.2023, 06.10.2023 and 18.03.2024. The assessee neither complied with any of the notices nor sought for adjournment. The CIT(A) relied upon the following decisions: (i) CIT vs. B. N. Bhattacharya, 118 ITR 461 (SC), (ii) Estate of Late Tukojirao Holkar vs. CIT, 223 ITR 480 (MP HC), (iii) PCIT vs. NRA Iron & Steel Pvt. Ltd., (iv) M/s Chemipol vs. UoI, Central Appeal No.62 of 2009, (v) Dr. P. Nalla Thampy vs. Shankar, (1984) 3 SCC 2142 and (vi) CIT vs. Gold Leaf Capital Corporation Ltd., in ITA No.798 of 2009, dated 02.09.2011, and held that assessee is…

Late Shanti Mohta, Raipur vs. Income Tax Officer Ward 2(1), Raipur

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

ITA 71/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.71/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 Pan: Aldpm6184F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…he orders of the Ld. AO. Thus, the action of the AO is confirmed and the grounds of appeal raised by the appellant are dismissed. 7.6 This perspective aligns with the decision of the Apex Court in the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478], where it was held: "The appeal does not mean merely filing of the appeal but effectively pursuing it." 8. In view of the above, I hereby dismiss the instant appeal filed by the appellant on merits and due to non-prosecution. As a result, the appeal filed by the appellant stands dismissed.” 7. The Ld. Sr. DR has fairly…

The Sankhli Urban Co-Operative Credit Society Ltd, Sankhli vs. Income Tax Officer, Ward - 2(4), Panaji

ITA 58/PAN/2025[2014-15]Status: DisposedITAT Panaji09 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 058/Pan/2025 Assessment Year : 2014-15

For Appellant: Mr Amol Arlekar [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]

Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 40Section 80P

…rd and we note that, in the event of non-prosecution, the Ld. NFAC came to dismiss the appeal ex-parte in limine without adjudicating the issues/ground raised in Form No. 35. While doing so, the Ld. NFAC placed its reliance on ‘CIT Vs B N Bhattacharya’ [1977, 118 ITR 461 (SC)], 5. We note that, while dealing with the appeal for passing an order u/s 250(6) of the Act, the Ld. NFAC in view of prescription of Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act was required to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised in…

Mayuri Infrastructure Private Limited, Nashik vs. The Income Tax Officer, Ward - 1(1), Nashik

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

ITA 2538/PUN/2024[2015-16]Status: HeardITAT Pune09 Apr 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 40A(3)

…tions are squarely covered by Sec 40(A)(3) of the Act. Moreover, in light of the above details of non-compliance and non-pursuance of appeal, reference is made to the following judicial ruling of the Hon'ble Apex 3 Court. In CIT vs. B.N. Bhattacharjee (1977) 118 ITR 461(SC), the Hon'ble Supreme Court while dealing with the issue of pursuing of appeal has stated that "preferring an appeal means more than formally filing it but effectively pursuing it". The Hon'ble ITAT, Delhi, in CIT vs. Multiplan India Pvt. Ltd., as reported in 38 ITD 320 (Delhi), when faced with a similar situation of non- pursuing of appeal di…

Priya Prasad Shirodkar, Calangute vs. Income Tax Officer, Ward 2(1), Panaji

ITA 53/PAN/2025[2020-21]Status: DisposedITAT Panaji08 Apr 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 053/Pan/2025 Assessment Year : 2020-21 Priya Prasad Shirodkar H.No. 4/96, Prabhuwaddo, Calangute, Goa Pan : Akipg9924D . . . . . . . Appellant V/S Income Tax Officer, Ward-2, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Narendra Reddy [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/04/2025 घोषणा की तारीख / Date Of Pronouncement : 08/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order 1065516948(1) Dt. 10/06/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 26/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Nfeac’ Hereinafter] Anent To Assessment Year 2020-21 [‘Ay’ Hereinafter].

For Appellant: None for the AssesseeFor Respondent: Mr Narendra Reddy [‘Ld. DR’]

Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 253(3)

…d and we note that, in the event of non- prosecution, the Ld. NFAC came to dismiss the appeal ex-parte in limine without adjudicating the issues/ground raised in Form No. 35. While doing so, the Ld. NFAC placed its reliance on ‘CIT Vs B N Bhattacharya’ [1977, 118 ITR 461 (SC)], ‘Estate of Late Tukoji Rao Holkar Vs CWT’ [1997, 223 ITR 480 (MP)] and ‘CIT Vs Multiplan India Pvt. Ltd.’ [1991, 38 ITD 320 (Del)]. We note that, while dealing with the appeal for passing an order u/s 250(6) of the Act, the Ld. NFAC in view of prescription of Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act was requir…

Surendra Kumar Chandrakar, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

Appeals stands allowed for statistical purposes

ITA 193/RPR/2024[2017-18]Status: DisposedITAT Raipur02 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 193/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 151Section 151(2)Section 250Section 69A

…R 495) returned the reference unanswered, since the appellant remained absent and there was no assistance from the appellant. 5 Surendra Kumar Chandrakar Vs. ITO, Ward-Dhamtari 5.4 The Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 5.5. In the given circumstances the appeal is decided on merit on the basis of documents that have been submitted by the appellant as part of the appeal memo. i.e., grounds of appeal, statement of facts, assessment order etc.…

Bahadur Singh, Zirakpur vs. ITO Ward 3(5), Chandigarh

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

ITA 706/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh02 Apr 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 148Section 54B

…of Tukojirao Holkar V. CWT 23 ITR 480) had held that “ If the party, at whose instance – the reference is made at, fails to appear at hearing – the court is not bound to answer the reference” 5.6 Similarly their lordship, in case of CIT vs. B.N. Bhattacharya (118 ITR 461) (Relevant pages 477 & 478) had held that- “ appeal does not mean merely filing of appeal but effectively pursuing it.” 5.7 The Hon’ble ITAT Delhi (ITR No.2006/Del/2011 dt.19.12.2001) in the case of Whirlpool of India Ltd. v. DCIT had dismissed appeal for not attending hearing inferring that assessee is not interested in prosecuting of appeal. Th…

Babulal Bachraj Bokadia, Mumbai vs. ITO, Ward-19(1)(1), Mumbai

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

ITA 1554/MUM/2024[2009-10]Status: DisposedITAT Mumbai02 Apr 2025AY 2009-10

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(1)Section 143(3)Section 147Section 148

…more to submit except for raising the ground. 4.1 The Hon'bleITAT 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. Keeping in view of the aforesaid factual position, the appeal filed by the appellant is, therefore, decided on merits. 5. In the instance of the case the appellant failed to make any submissions in support of grounds of appeal, this gives rise to an…

Alchemist Multitrade Pvt. Ltd., Malad West Mumbai vs. ITO 12 (1) (1), Mumbai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 3802/MUM/2023[2014-15]Status: DisposedITAT Mumbai02 Apr 2025AY 2014-15

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran

For Appellant: Shri Ketan Vajani (virtual appearance)For Respondent: Dr. K.R. Subhash, CIT-DR

Section 148Section 69A

…o sleep over their right, is applicable in this case. Hon'ble ITAT in ITA No. 1025-1027/CHD/2005 for the AY 2002-03 in the case of Mis Chhabra Land & Housing Ltd. after following the decision of Hon'ble Supreme Court in the case of B.N. Bhattacharjee & other 118 ITR 461 [SC] held that the appeal does not mean merely filing of the appeal but effectively pursuing the same as well. Considering the above facts of the case, details mentioned in FIR of the Union Bank of India before the Central Bureau of Investigation (CBI), against Sharon Bio Medicine Limited, the behavior and intention of the assessee for not provi…

Alchemist Multitrade Private Limited, Malad West Mumbai vs. ITO 12 (1) (1), Mumbai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 3801/MUM/2023[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran

For Appellant: Shri Ketan Vajani (virtual appearance)For Respondent: Dr. K.R. Subhash, CIT-DR

Section 148Section 69A

Alchemist Multitrade Private Limited, Malad West Mumbai vs. ITO 12 (1 ) (1), Mumbai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 3800/MUM/2023[2016-17]Status: DisposedITAT Mumbai02 Apr 2025AY 2016-17

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran

For Appellant: Shri Ketan Vajani (virtual appearance)For Respondent: Dr. K.R. Subhash, CIT-DR

Section 148Section 69A

Alchemist Multitrade Private Limited, Malad West Mumbai vs. ITO Ward 12 (1) (1), Mumbai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 3764/MUM/2023[2013-14]Status: DisposedITAT Mumbai02 Apr 2025AY 2013-14

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran

For Appellant: Shri Ketan Vajani (virtual appearance)For Respondent: Dr. K.R. Subhash, CIT-DR

Section 148Section 69A

Krishan Kumar Yadav, Alwar vs. ITO Ward, Behror

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

ITA 69/JPR/2025[2017-18]Status: DisposedITAT Jaipur01 Apr 2025AY 2017-18

Bench: Him. 2

For Appellant: Shri S.L. Poddar, Adv. & Shri Harsh Poddar, AdvFor Respondent: Shri Gautam Singh Choudhary Addl.CIT

Section 143(3)Section 80

…case of Tukojirao Holkar vs CIT (223 ITR 480) had held that, "If the party at whose instance the reference is made, fails to appear at hearing, the court is not bound to answer the reference." Similarly the lordship, in the case of CIT vs B. N. Bhattacharya. (118 ITR 461) (Pages 477,478) has held that "appeal does not mean merely filing of appeal but effectively pursuing in. Hon'ble ITAT, Delhi in the case of Whirlpool India Ltd vs DCIT(ITA No.2006/Del/2011 dated 19.12.2011) has dismissed the appeal for non- attending hearing inferring that the appellant is not effectively pursuing the appeal. 5.5 It is evident f…

Solapur Siddheshwar Sahakari Bank Ltd., Solapur vs. ACIT, Circle-1, Solapur

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

ITA 194/PUN/2025[2012-13]Status: DisposedITAT Pune24 Mar 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 143(3)Section 147Section 148Section 194ASection 36(1)(viia)Section 40

…despite four opportunities granted, there was non-compliance from the side of the assessee for which the Ld. Addl. / JCIT(A) relying on various decisions including the decision of the Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharya reported in 118 ITR 461 (SC), dismissed the appeal for want of prosecution. 5. Aggrieved with such order of the Ld. Addl. / JCIT(A), the assessee is in appeal before the Tribunal. 6. The Ld. Counsel for the assessee submitted that the order has been passed by the Ld. Addl. / JCIT(A) due to non-prosecution and he has not decided the appeal 3 on merit. He submitted tha…

Deepak Kumar Jain, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

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

ITA 84/RPR/2025[2017-18]Status: DisposedITAT Raipur21 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.83 & 84/Rpr/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/O. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) Pan: Achpj0155A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

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

Section 250

…ubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements: - i) Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: - "An appeal means an effective appeal. An appeal withdrawn is an appeal non est as judicial thinking suggests. Purposefully interpreted, preferring an appeal means more than formally filing it but effectively prosecuting it. Mere institution followed by withdrawal would cancel…