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

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2190/CHNY/2024[2021-22]Status: DisposedITAT Chennai21 Oct 2024AY 2021-22

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

Section 143(1)Section 249(3)

…y observing in para 6.4 as under:- ITA Nos.2186 to 2190/Chny/2024 6.4. In light of the above details of non-compliance and non-pursuance of appeal, reference ismade to the following judicial ruling of the Hon'ble Apex Court. In CIT vs. B.N. Bhattacharya(1977) 118 ITR 461 (SC), the Hon'ble Supreme Court while dealing with the issue of pursuing ofappeal has stated that "preferring an appeal means more than formally filing it but effectivelypursuing it". The Hon'ble ITAT, Delhi, in CIT vs. Multiplan India Pvt Ltd., as reported in 38 ITD320 (Delhi), when faced with a similar situation of non-pursuing of appeal dismis…

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2189/CHNY/2024[2020-21]Status: DisposedITAT Chennai21 Oct 2024AY 2020-21

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

Section 143(1)Section 249(3)

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2188/CHNY/2024[2019-20]Status: DisposedITAT Chennai21 Oct 2024AY 2019-20

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

Section 143(1)Section 249(3)

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2187/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Oct 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

Section 143(1)Section 249(3)

Medavakkam Vattara Nadaragalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2186/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 Oct 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

Section 143(1)Section 249(3)

Girish Ratanlal Murkya, Jalna vs. Income Tax Department National Faceless Assessment Centre, Jalna

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

ITA 920/PUN/2024[2014-15]Status: DisposedITAT Pune01 Oct 2024AY 2014-15

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri A.D. Kulkarni

Section 142(1)Section 147Section 148Section 250Section 250(1)Section 250(6)

…the issue on merits of the case, however, we observe that the order of Ld. CIT(A) is completely silent on merits of the case. The appellate order reveals that the Ld. CIT(A) has applied the decision of Hon’ble Supreme Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC). No doubt the Ld. CIT(A) may decide the appeal ex-parte where the assessee does not prosecute his appeal inspite of several opportunities. Nonetheless, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state the points for determination, the decision thereof and the reaso…

Unisys Softwares and Holding Ind. Ltd., Kolkata vs. DCIT, Cir. 8(2), Kolkata

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

ITA 43/KOL/2024[2011-12]Status: DisposedITAT Kolkata27 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2011-12

For Appellant: NoneFor Respondent: Subhendu Datta, CIT-DR

Section 143(3)Section 147Section 148Section 250Section 250(6)Section 68

…more to submit except for raising the grounds. 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. 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 u…

Vimladevi Agrotech Limited, Kota vs. ACIT, WD -1(2), Kota

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

ITA 1065/JPR/2024[2014-15]Status: DisposedITAT Jaipur26 Sept 2024AY 2014-15

Bench: The Date Of Hearing.

For Appellant: Shri Devang Gargieya, AdvocateFor Respondent: Shri Gautam Singh Chaudhary, JCIT D/R

Section 144Section 147Section 250Section 271BSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1065/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Vimla Devi Agrotech Ltd., Assistant Commissioner of 45, Basant Vihar Special, Vs. Income-tax, Ward 1(2), Kota-324 009. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No. AACCV 5971 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Devang Gargieya, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Chaudhary,…

Jagannath Sambhaji Satav, Pune vs. ITO Ward 12(4), Pune

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

ITA 607/PUN/2024[2014-15]Status: DisposedITAT Pune24 Sept 2024AY 2014-15

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

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Ramnath P. Murkunde

Section 139Section 143(3)Section 147Section 148Section 234ASection 234BSection 250

…ver their right, is applicable in this case. Further, the Hon' ITAT in in the case of M/s Chhabra Land & Housing Ltd. ITA No. 1025-1027/CHD/2005 for the AY 2002-03 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. v. Lastly, even the additional ground w.rit DIN, is rejected as not acceptable. The same can be an irregularity, but not an illegality. The Appellant had a choice to pursue it administratively with the jurisdictional PCIT, but no such proof has…

Tejas Transcom (P) Ltd., Burdwan West vs. I.T.O., Ward - 1(2), Durgapur

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

ITA 1387/KOL/2024[2010-2011]Status: DisposedITAT Kolkata20 Sept 2024AY 2010-2011

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2010-11

For Appellant: NoneFor Respondent: P.P. Barman, Addl. CIT, Sr. DR

Section 144Section 147Section 148Section 151Section 250

…. 5454/Del/10 for AY 2006-07), (c) CIT Vs. Gold Leaf Capital Corporation Ltd. on 02.09.2011 (ITA No. 798 of 2009), (d) Chemipolvs Union of India Vs. Central Excise Appeal No. 62 of 2009 (e) Tukojirao Holkar Vs. CWT (223 ITR 480) (f) CIT Vs. B.N. Bhattacharya (118 ITR 461) (g) whirlpool India Ltd. Vs. DCIT (ITA No. 2006/Del/2011 dated 19.12.2011), the Ld. CIT(A) has held in para 3.10 as under: “3.10 From the aforementioned discussion, it is clear that no written submissions have been made. Therefore, it is stated that no useful purpose would be served by keeping the appeal pending and therefore the appeal is deci…

Park Trust, Tirupur vs. DCIT Exemptions, Coimbatore

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

ITA 1809/CHNY/2024[2015-16]Status: DisposedITAT Chennai20 Sept 2024AY 2015-16

Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 13(3)(cc)Section 250

…of PN, Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Reliance is placed on the following judicial pronouncements:- 1. 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.." 2. Hon'ble M.P. High Court in the case of Estate of…

Shailesh Parshuram Pavar, Mangaon Tal Mangaon Raigad vs. ITO-5 Panvel, New Panvel

The appeal is ALLOWED FOR STATISTICAL PURPOSES

ITA 1430/PUN/2024[2013-14]Status: DisposedITAT Pune11 Sept 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2013-14 Shailesh Parshuram Pavar At:30211 Uttekhol, Post: Nijampur Rd., Tal.: Mangaon, Raigad-402104 Pan: Bvapp5679L . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr BS Rajpurohit [‘Ld. DR’]

Section 115BSection 147Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

…with a request to adjourn granting reasonable time to comply with the requirements sought by such notices. However without further await, the Ld. NFAC proceeded ex-parte and dismissed for non-prosecution by placing reliance on ‘CIT Vs BN Bhattacharya’ [1997, 118 ITR 461 (SC)] and ‘CIT Vs Multiplan India Pvt. Ltd.’ [1991, 38 ITD 320 (Del)] ITAT-Pune Page 2 of 4 Shailesh Parshuram Pavar Vs ITO ITA No. 1430/PUN/2024 AY 2013-14 5. Having regards to facts of the case and after invoking rule 24 of ITAT-Rules, 1963 we have heard Ld. DR in absence of appellant and subject to rule 18 (supra) perused material placed on…

Rakesh Patel, New Delhi vs. ITO Ward 60(8), New Delhi

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

ITA 3933/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 133Section 143(2)Section 245ASection 249(3)Section 69A

…or default of counsel, thetaxpayer be not penalized. All the notices as noted on page 4 of CIT (A) order wereon I.T. Portal only and were not in the knowledge of the appellant who is notconversant with new technique of viewing I.T. Portal. 5. The case law of 118 ITR 461 (SC) is regarding settlement proceedingscaseu/s245Aandnot for normal appeal. ITAT, Delhi in several cases is not strictly following thesame and have restored the matter back to CIT(A) for fresh disposal of appeal. It isprayed accordingly to cancel the order of CIT (A) and restore back the matter forfresh adjudication on merits/facts. 2 6. The er…

Swati Kushwah, Indore vs. Income Tax Officer Ward 3 (5) Indore, Indore

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

ITA 301/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniswati Kushwah Ito Ward 3(5) 6/14, Nanda Nagar Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Czepk8002M Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 09.09.2024 Date Of Pronouncement 10.09.2024

…f New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461 at page 477-478) held that appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. In the judgment, their Lordships averred as follows: …This turns on the meaning of the words "preferred an appeal". "Preferred" is a word of dual import. Its semantics depend on the scheme and the context; its import must help, no…

District Club, Mahabubnagar vs. ITO Ward-1, Mahbubnagar

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

ITA 780/HYD/2024[2017-18]Status: DisposedITAT Hyderabad05 Sept 2024AY 2017-18

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.780/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) District Club Vs. Income Tax Officer Mahabubnagar Ward 1 Pan:Aabad2298R Mahabubnagar (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri S.P.G. Mudaliar, Dr सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order

For Appellant: N O N EFor Respondent: : Shri S.P.G. Mudaliar, DR

Section 139(1)Section 142(1)Section 144Section 144ASection 69A

…ls. Therefore, the learned CIT (A) dismissed the appeal filed by the assessee for non-prosecution, but such appeal has been dismissed on technical ground by following the decision of the Hon'ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461). It is an admitted position of law as per the decision of various Courts that, even in a case of non-appearance of the appellant, the appeal should be decided on merit on the basis of material available on record. In the present case, since the learned CIT (A) has dismissed the appeal on technical grounds without discussing the issues on merit,…

Bengal Shelter Housing Development Limited., Kolkata vs. ITO, Ward-2(1), Kolkata.

In the result, appeal of the assessee is dismissed”

ITA 594/KOL/2024[2012-13]Status: DisposedITAT Kolkata02 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 594/Kol/2024 Assessment Year: 2012-2013 Bengal Shelter Housing Development Limited,……………………………………………..……Appellant Cb-63, Salt Lake City, Salt Lake, Kolkata-700064 [Pan:Aaccb4289R] -Vs.- Income Tax Officer,………………………….……Respondent Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee Shri Subhendu Datta, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 02, 2024 Date Of Pronouncing The Order: September 02, 2024 O R D E R

Section 143(2)Section 250Section 80I

…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 M/s. Chhabra Lane & 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. Considering the above facts and material on record, it is held that the then assessing officer has made the addition on merits considering facts of the case and no infirmity is noticed in the order of the Assessing Officer. Hence the appeal of t…

Vision Infpro India Private Limited, Mumbai vs. Dy Commissioner of Income Tax -8(3)(2) Mumbai, Mumbai

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

ITA 3027/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Sept 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nishit Gandhi, ARFor Respondent: Shri Surendra Meena, Sr. DR

Section 143(3)Section 234BSection 250Section 56(2)(viib)

…n pursuing his appeal. In the absence of any submission from the appellant, the grounds of appeal are decided on merits on the basis of facts available on record. 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 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 Chemipolvs. Union of India in Ex…

Shreenathji Associates, Vadodara vs. The Dy.CIT, Circle-1(2)(1), Vadodara

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

ITA 965/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकरअपीलसं./Ita No. 965/Ahd/2024 धििाधरणवरध/Asstt. Year: 2011-2012 Shreenathji Associates, D.C.I.T, Sb-1, Shreeji Avenue, Circle-1(2)(1), बिाम 11, Sampatrao Colony, Vadodara. Vs. Jetalpur Road, Vadodara-390015. Pan: Abufs4107P

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Yogesh Mishra, Sr. DR

Section 143(1)Section 143(3)Section 148Section 250Section 68Section 69C

…the assessee failed to comply with the same. Therefore, the CIT(A), relying on the decision of various adjudicating authorities dismissed the appeal. 4. The decisions relied on, as per order of CIT(A) are – 1. In case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that "the appeal does not mean merely filing of appeal but effectively pursuing it". 2. In case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order. "if the pa…

Lakhram Goyal, Gurgaon vs. ITO Ward 1(4), Gurgaon

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

ITA 3169/DEL/2023[2014-15]Status: DisposedITAT Delhi27 Aug 2024AY 2014-15

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2014-15] Lakhram Goyal, Vs Ito, House No.436/16, Civil Lines, Ward-1(4), Gurgaon, Haryana-122001. Gurgaon. Pan-Bjrpg2764E Appellant Respondent Appellant By Shri Ajit Gandhi, Ca Respondent By Shri Subhra Jyoti Chakraborty, Cit Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 27.08.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Cit(A), National Faceless Appeal Centre (“Nfac”), Delhi Dated 16.11.2022 For The Assessment Year 2014-15. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Lakhram Goyal, vs ITO, House No.436/16, Civil Lines, Ward-1(4), Gurgaon, Haryana-122001. Gurgaon. PAN-BJRPG2764E APPELLANT RESPONDENT Appellant by Shri Ajit Gandhi, CA Respondent by Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing 21.08.2024 Date of Pronouncement 27.08.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal Centre (“NFAC”),…

Uday Damodar Bajaj, Near Jog Maharaj, Bhajani Math, Nashik vs. Officer of the Income Tax, Ward 1(1), Nashik

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

ITA 1341/PUN/2024[2017-18]Status: DisposedITAT Pune23 Aug 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1341/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Uday Damodar Bajaj, V The Income Tax Officer, Near Jog Maharaj, Bhajani S Ward-1(1), Nashik. Math, Dhammagiri Road, Varachi Peth, Igatpuri – 422403. Pan: Ahypb2584P Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)/Jcit(A)-7, Kolkata Passed Under Section 250 Of The Income Tax Act, Dated 19.04.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “The Appellant, Aggrieved By The Order Passed By Ld. Additional / Joint Cit(A) - 7, Kolkata U/S 250 Of The Act Dated 19.04.2024 Preferred This Uday Damodar Bajaj [A]

Section 144Section 250Section 250(6)Section 270FSection 271ASection 69A

…udicated grounds raised by the assessee on merits. 4.1 It is observed that the ld.CIT(A)/JCIT(A) vide its order dated 19.04.2024 has dismissed appeal of the assessee as under : ““4.2 Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Another, 118 ITR 461 (SC) observed that preferring an appeal means more than formally filing it but effectively prosecuting it. Hon'ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, (1997) (223 ITR 480) (M.P.) dismissed the reference in def and for not taking necessary steps. Similar view has been taken I.T.A.T. Delhi Bench in the case of CI…