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

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 83/RPR/2025[2016-17]Status: DisposedITAT Raipur21 Mar 2025AY 2016-17

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…

Ravi Kumar Kumhar, Janjgir-Champa vs. Income Tax Officer, Ward-2(1), Bilaspur

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

ITA 36/RPR/2024[2014-15]Status: DisposedITAT Raipur21 Mar 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.36/Rpr/2024 "नधा"रण वष" / Assessment Year : 2014-15 Ravikumar Kumhar Ward No.02, Darri Road, Naila, Jangir-Champa-495668 Pan: Jfypk3987N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

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

Section 114Section 147

…case of Tukojirao Holkar vs. CWT (223 ITR 480) had held that “if the party, at whose instance the reference is made at, fails to appear hearing... The court is not bound to answer the reference.” 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”. Recently Hon’ble ITAT Delhi (ITR No.2006/Del2011 dated 19.11.2011) in the case of Whirlpool of India Ltd. DCIT had dismissed appeal for not attending hearing inferring that the assessee is not interested in prosecuting of appeal. T…

Ravi Kakkar, Mohali vs. Income Tax Officer, Mohali

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

ITA 496/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

For Appellant: Smt. Kamakshi Mahajan, C.AFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. Dr

Section 142(1)Section 144Section 148Section 271(1)(b)

…asubramanium (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 Lordhsips 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 t…

Ravi Kakkar, Mohali vs. Income Tax Officer National Faceless Assessment Centre, Delhi

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

ITA 495/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

For Appellant: Smt. Kamakshi Mahajan, C.AFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. Dr

Section 142(1)Section 144Section 148Section 271(1)(b)

Sakshi Sanjay Mishra, Nashik vs. ITO, Ward 1(1), Nashik

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

ITA 2312/PUN/2024[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Arvind Desai, Addl CIT DR

Section 143(1)Section 143(2)Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Sakshi Sanjay Mishra ITO, Ward 1(1), Nashik 12, Brickwoods Apartment, Vs. Ravishankar Marg, Nashik – 422011 PAN: AUPPM4916L (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 17-03-2025 Date of pronouncement : 20-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the ex-parte order dated 10.09.2024 of the Ld. CIT(A) / NFAC, Delhi re…

Mohammad Zahoor Qureshi, Bhopal vs. ITO-4(2), Bhopal

ITA 557/IND/2024[2014-15]Status: DisposedITAT Indore17 Mar 2025AY 2014-15

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

Section 142(1)Section 143(1)Section 144Section 147Section 148Section 250Section 253Section 50CSection 54FSection 56(2)(vii)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI PARESH M JOSHI, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Assessment Year: 2014-15 Mohammad Zahoor ITO 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AACPQ2965Q Assessee by Shri Rakesh Choudhary, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 03.03.2025 Date of Pronouncement 17.03.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an a…

M/S. Ruby Gems Private Limited, Surat vs. Commissioner of Income Tax (Appeals), Surat

In the result, appeal of the assessee is dismissed

ITA 613/SRT/2024[2011-12]Status: DisposedITAT Surat13 Mar 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.613/Srt/2024 Assessment Year: (2011-12) (Physical Court Hearing) M/S Ruby Gems Pvt. Ltd. Income Tax Officer, Ward- बनाम/ 10/15,Crown Plaza, 2(1)(1), Surat, Aaykar Bhawan, Vs. Salabatpura, Surat-395 002 Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecr 3885 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By None राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 13/03/2025

Section 143(3)Section 148Section 250Section 253Section 271(1)(c)

…ed that assessee was not interested in prosecuting the appeal. He has relied on the decisions in cases of State of Late Tukoji Rao Holkar vs. CWT 223 ITR 480 (MP), New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P & H) and CIT vs. B. N.Bhattacharjee & Another 118 ITR 461 pages 477- ITA No.613/SRT/2024/AY.11-12 M/s Ruby Gems Pvt.Pvt 477) (SC) and observed that preferring an appeal means effectively pursuing it. The CIT(A) has thereafter dismissed the grounds of appeal raised by assessee before him by holding that the AO has validly reopened the case by following due procedure. He has also dismissed the appeal o…

Sivan Chandran, Palakkad vs. The ITO Ward 5, Palakkad

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

ITA 172/COCH/2023[2017-18]Status: DisposedITAT Cochin11 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Sivan Chandran .......... Appellant Panniperunthala, Kuttippallam P.O. Chittur, Palakkad 678014 [Pan: Ajzpc2703J] Vs. The Income Tax Officer, Ward-5 .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678014

For Appellant: Shri C. Suresh Kumar, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 142(1)Section 144Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2017-18 Sivan Chandran .......... Appellant Panniperunthala, Kuttippallam P.O. Chittur, Palakkad 678014 [PAN: AJZPC2703J] Vs. The Income Tax Officer, Ward-5 .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678014 Appellant by: Shri C. Suresh Kumar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 31.12.2024 Date of Pronouncement: 11.03.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Natio…

Vinod Kumar Agrawal, Ambikapur, Surguja vs. Income Tax Officer, Ward-1, Ambikapur, Surguja

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

ITA 78/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.78/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Shri Vinod Kumar Agrawal Post Box No.21 Sardar Road, Ambikapur Surguja-497 001 (C.G.) Pan: Achpa7066M

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

Section 250

…over their right, is applicable in this case. 4.3 The Hon'ble ITAT in ITA No. 1025-1027/CHD/2005 for the AY 2002-03 in the case of M/s 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. 4.4 Considering the above facts and the records available, it is established that the appellant was provided many opportunities of being heard. However, the appellant has remained noncompliant. No material fact has been brought on record in supp…

Shri Martand Deosansthan Jejuri, Pune vs. ITO, Exemption Ward 1(2), Pune

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

ITA 1290/PUN/2024[2016-17]Status: DisposedITAT Pune28 Feb 2025AY 2016-17

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

For Appellant: Shri Sachin P Kumar –For Respondent: Shri Ramnath P Murkunde

Section 11(1)Section 11(1)(d)Section 11(2)Section 12ASection 143(2)Section 143(3)Section 250

…rtunity the assessee is in a position to file the supporting documentary evidence in support of its claim. 9.1 The appellate order reveals that the Ld. CIT(A)/NFAC has applied the decision of the Hon’ble Supreme Court in CIT Vs. B. N. Bhattachargee (1979) 4 118 ITR 461 (SC) and Delhi Tribunal in CIT Vs. Multiplan India (P.) Ltd. 38 ITD 320 (Del.) and also other decisions of the Hon’ble High Court(s) in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 and New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495 and dismissed the appeal of the assessee for non- prosecution. No doubt, the Ld. CIT(A)/NFAC may…

Income Tax Officer, Ward-11(1), Kolkata, Aayakar Bhawan, Chowringhee Square vs. Positive Devcon Pvt. Ltd., Sonarpur

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

ITA 1123/KOL/2023[2011-12]Status: DisposedITAT Kolkata26 Feb 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 114Section 143(3)Section 250Section 263Section 271(1)(c)

…has a duty to decide a lis between two parties, inherently possesses the power to dismiss the case in default and also several other judicial pronouncements reported in the cases of (i) Tukoji Rao Holkar vs. CWT (223 ITR 480), (ii) CIT vs. B.N. Bhattachargee (118 ITR 461), (iii) Whirlpool of India Ltd. vs. DCIT ITR No. 2006/Del/2011 dated 19/12/2001, (iv) Chadha Finlease Ltd. vs. ACIT (ITA No.3013/Del/2011 date of order 20/12/2011), (v) CIT vs. Multiplan India Pvt. Ltd. (38 ITD) 320 (Del) have been mentioned. However, on merits the Ld. CIT(A) has held in para 7 of the appeal order that though the appellant had no…

Identity Infrastructures Twin Towers, Maradu, Ernakulam vs. DCIT Corporate Cir 1(1), Kochi

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

ITA 108/COCH/2025[2017-18]Status: DisposedITAT Cochin24 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Identity Infrastructures Twin Towers .......... Appellant Xi/612 Adjacent To Crowne Plaza Kundannoor, Maradu, Kochi 682304 [Pan: Aaffi7257N] Vs. Dy. Commissioner Of Income Tax .......... Respondent Corporate Circle - 1(1), Kochi

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 250(6)

…0(a)(ia) of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution placing on the decision of the Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee [1977] 118 ITR 461 (SC. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. When the appeal was called on nobody appeared on behalf of the assessee, despite due service of notice of hearing. Therefore, I proceeded to dispose of the appeal after hearing the learned Sr. DR. 6. I find that the learned CIT(A) dismissed the app…

Kuthanur Service Co-Operative Bank Limited, Kuthanur, Palakkad vs. Income Tax Officer, Ward 1, Palakkad

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

ITA 974/COCH/2024[2014-15]Status: DisposedITAT Cochin21 Feb 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kuthanur Service Co-Op. Bank Ltd. .......... Appellant Kuthanur, Palakkad 678621 [Pan: Aaaak1516G] Vs. The Income Tax Officer .......... Respondent Ward - 1, Palakkad

For Appellant: Ms. Dhanya G., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 80PSection 80P(2)(d)

…from co-operative banks. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution placing on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee [1977] 118 ITR 461 (SC) and a few other orders. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. I heard the rival contentions of both the parties and perused the material available on record. I find that the learned CIT(A) dismissed the appeal in limine for non prosecution. It is the settled position of law that the CIT…

Prabheesh Nair, Kozhikode vs. ITO, Ward 1(3), Kozhikode

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

ITA 1003/COCH/2024[2017-18]Status: DisposedITAT Cochin19 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Prabheesh Nair .......... Appellant 27/1421 Drisya: Govindapuram P.O. Calicut 673016 [Pan: Amqpp9364A] Vs. The Income Tax Officer .......... Respondent Ward - 1(3), Kozhikode

For Appellant: Shri Rishal K., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 144Section 250(6)Section 69

…he appellant. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution placing on the decision of the Hon'ble Supreme Court in the case of CIT v. B.N. Bhattacharjee and Anr [1977] 118 ITR 461 (SC) and a few other orders. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. I heard the rival contentions of both the parties and perused the material available on record. I find that the learned CIT(A) dismissed the appeal in limine for non prosecution. As contemplated u/s. 250(6) of the Act the CIT…

Puneet Singhvi, Kota vs. ITO, Ward-2(1), Kota

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

ITA 1294/JPR/2024[2013-14]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-14

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

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 144Section 147Section 148Section 2(47)Section 234ASection 48Section 50C

…t the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Hon’ble Apex Court's decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an underassessment, he can enhance the assessment. Just as, once the assessment proceedings are set in m…

August Cinema, Trivandrum vs. ACIT, Circle-1, Trivandrum

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

ITA 111/COCH/2024[AY 2012-2013]Status: DisposedITAT Cochin11 Feb 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2012-13 August Cinema (India) Pvt. Ltd. .......... Appellant Tc 26/322(3), Raj Sadan, Secretariat Ward Nr. Acv Statue, Trivandrum 6965001 [Pan: Aaica7365B] Vs. Asst. Commissioner Of Income Tax .......... Respondent Circle- 1(1), Trivandrum Appellant By: Shri Aravind Nair, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 09.01.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri Aravind Nair, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 40Section 69

…) of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution placing on the decision of the Hon'ble Supreme Court in the case of CIT v. B.N. Bhattacharjee and Anr [1977] 118 ITR 461 (SC) and a few other orders. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. We have heard the rival contentions of both the parties and perused the material available on record. We find that the learned CIT(A) dismissed the appeal in limine for non prosecution. It is the settled position of law that…

Shailesh Parshuram Pavar, Nijampur vs. ITO Ward - 5 Panvel, Trifred Tower

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

ITA 1809/PUN/2024[2013-14]Status: DisposedITAT Pune06 Feb 2025AY 2013-14

Bench: Shri Manish Boradassessment Year : 2013-14

For Appellant: Shri Rushikesh KashyapFor Respondent: Shri Sanjay Dhivare, Addl. CIT

Section 142(1)Section 144Section 148Section 250(6)Section 69A

…e and treated the same as “Income from other sources”. 3. In appeal, the Ld. CIT(A) / NFAC confirmed both the additions made by the Assessing Officer. While doing so, the Ld. CIT(A) / NFAC relied on the decisions in the case of CIT vs. BN Bhattacharya (1997) 118 ITR 461 (SC) and CIT vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del). 4. Aggrieved with such order of Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 5. The Ld. Counsel for the assessee at the outset filed certain additional evidences before the Tribunal and requested to restore the issue to the file of the Ld. CIT(A) / NFAC. 3 6. The…

Income Tax Officer Ward 4(3), Nagpur vs. Naresh Narayandas Ramrakhyani, Nagpur

In the result, the appeal is allowed for statistical purposes

ITA 633/NAG/2024[2018-19]Status: DisposedITAT Nagpur05 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh GuptaFor Respondent: Shri Sandipkumar Salunke

Section 142(1)Section 144Section 147Section 148Section 251(1)(a)

…sing Officer should not be sustained. In such a situation, the only conclusion which can be drawn is that the appellant is not interested in pursuing the appeal. 4.3. It has been held by the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) (at pages 477 & 478) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol vs. Union of Ind…

Income Tax Officer Ward 4(3), Nagpur vs. Naresh Narayandas Ramrakhyani, Nagpur

In the result, the appeal is allowed for statistical purposes

ITA 632/NAG/2024[2015-16]Status: DisposedITAT Nagpur05 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh GuptaFor Respondent: Shri Sandipkumar Salunke

Section 142(1)Section 144Section 147Section 148Section 251(1)(a)

M/S Samrttha Developers, Pune vs. ITO Ward-2(1) Pune, Pune

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

ITA 2273/PUN/2024[2015-16]Status: DisposedITAT Pune04 Feb 2025AY 2015-16

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

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 142(1)Section 144Section 147Section 148Section 69

…re the Ld. CIT(A) / NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order 3 passed by him dismissed the appeal filed by the assessee. While doing so, he relied on the following decisions: i) CIT vs. BN Bhattachargee (1979) 118 ITR 461 (SC) ii) CIT vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Delhi) iii) Estate of Late TukojiraoHolkar vs. CWT 223 ITR 480 (MP) iv) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) v) M/s. Kanchan Singh Bhuli Devi Shikshavs vs. CIT vide ITA Nos.706 & 707/LKW/2010 vi) M/s. Shamsher Jang Bahadurvs vs. ACIT vide ITA No.488/Asr/2010 6. Aggrieved with…