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

Velappa Rowther Abdul Azeez Mohamed Raja, Erode vs. ACIT, Circle-1, Erode

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

ITA 1766/CHNY/2024[2013-14]Status: DisposedITAT Chennai21 Aug 2024AY 2013-14

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri N. Arjun Raj, Advocate for Shri T. Vasudevan, AdvocateFor Respondent: Shri Clement Ramesh Kumar, CIT

Section 147

…’s finding at para 4 and stated that the CIT(A) has relied on the Tribunal’s decision in the case of M/s. Chhabra Land & Housing Ltd., in ITA No.1025-1027/CHD/2005 and the decision of Hon’ble Supreme Court in the case of B.N. Bhattacharjee & other reported in 118 ITR 461 (SC). Hence, according to him, the CIT(A)-NFAC merely can’t dismiss the appeal for default on the part of assessee but appeal has to be decided on merits. He relied on the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad), wherein the Hon’ble Madras High Court held that unless…

Prabhakar Ramaji Akare, Nagpur vs. Income Tax Officer, Ward 4(4), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 66/NAG/2023[2011-12]Status: DisposedITAT Nagpur14 Aug 2024AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 147Section 148Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.65/Nag./2023 (Assessment Year : 2011–12) Prabhakar Ramaji Akare Plot no.7, Sai Nagar–1 ……………. Appellant Hudkeshwar Road, Nagpur 440 034 PAN – ASOPA4993Q v/s Income Tax Officer ……………. Respondent Ward–4(4), Nagpur ITA no.66/Nag./2023 (Assessment Year : 2011–12) Prabhakar Ramaji Akare Plot no.7, Sai Nagar–1 ……………. Appellant Hudkeshwar Road, Nagpur 440 034 PAN – ASOPA4993Q v/s Income Tax Officer ……………. Respondent Ward–4(4), Nagpur Assessee by : None Revenue by : Shri Abhay…

Prabhakar Ramaji Akare, Nagpur vs. Income Tax Offcer, Ward 4(4), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 65/NAG/2023[2011-12]Status: DisposedITAT Nagpur14 Aug 2024AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 147Section 148Section 271(1)(c)Section 69A

M/S Five Roses, Kanpur vs. Dy, CIT-CC-1, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…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 Apex Court's decisions in the cases of CIT v. Rai Bahadur Hardutory Motilal Chamaria [1967] 66. ITR 443 and CIT v. B.N. Bhattachargee [1979] 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 under-assessment, he can enhance the assessment. Just as, once the assessment proceedings are set in…

M/S Five Roses, Kanpur vs. J/DCIT-CC, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

M/S Five Roses, Kanpur vs. Dy, CIT-CC-1, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

Pawan Kumar Baj, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes with no orders as to costs

ITA 105/JPR/2024[2007-08]Status: DisposedITAT Jaipur02 Aug 2024AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 69Section 69C

…y under the principle of natural justice. In such situation, the only conclusion which can be drawn is that the appellant is not interested in pursuing the appeal. 4.2 It has been held by the Hon'ble Supreme Court in the case of B.N.Bhattacharjee and another (118 ITR 461) 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 India in Excise Appeal…

Usha Khetan, Borivali, Mumbai vs. Income Tax Officer Ward 33(1)(1), Bandra Mumbai

In the result, the appeal of the assessee is allowed for 7

ITA 2071/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2015-16 Usha Khetan, Ito Ward 33(1)(1), Flat No. 1606, Samarpan Exotica, Kautilya Bhavan, Avenue 3, Vs. Western Express Highway, Food Near Videsh Bhavan, Bandra Corporation Of India, Borivali East, Kurla Complex, Bandra East, Mumbai-400066. Mubmai-400051. Pan No. Aexpk 6415 Q Appellant Respondent

For Appellant: Mr. Sumit Mantri

Section 142(1)Section 143(2)Section 69C

…e in who are vigilant and not those who sleep over their rights' is applicable in this case. 5.1 It has been held by 5.1 It has been held by the Hon'ble Supreme Court in the case of B.N. the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) that appeal does not mean Bhattacharjee and Another (118 ITR 461) that appeal does not mean Bhattacharjee and Another (118 ITR 461) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases merely filing of memo of appeal but also pursuing it effectively. In cases merely filing of memo of appeal but als…

Jalnawallas Sports Training and Research Centre, Palm Beach Road Sanpada vs. Ward 28(1)(4), Vashi Railway Station

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

ITA 1765/MUM/2024[2011-12]Status: DisposedITAT Mumbai31 Jul 2024AY 2011-12

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Ashish Kumar, Sr. AR

Section 142(1)Section 144Section 250

…learned CIT(A) without considering any of these written submissions/documents, and, inter alia, by placing reliance upon the decision of the Hon’ble Supreme Court in the case of Jalnawallas Sports Training and Research Centre. CIT Vs. B.N. Bhattacharya (1997) 118 ITR 461 (SC) dismissed the appeal filed by the assessee, without adjudicating the grounds of appeal raised by the assessee on merits. From the perusal of the assessment order dated 26/11/2018, we find that the Assessing Officer (“AO”) concluded the assessment on best judgment basis u/s 144 of the Act in absence of complete details being filed by the asse…

Mansoor Mirza, Jaora vs. ITO, Neemuch

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

ITA 153/IND/2024[2011-12]Status: DisposedITAT Indore29 Jul 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimansoor Mirza Ito 110, Chhawani Jaora Dewas Vs. Jaora (Appellant / Assessee) (Respondent/ Revenue) Pan: Angpm9218H Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2024 Date Of Pronouncement 29.07.2024

Section 144Section 69

…ppeal of the assesse for non-prosecution in para no.6 as under: “6.In light of the above details of non-compliance and non- pursuance made to the following judicial ruling of the Hon'ble Apex Court. In CIT vs. B.N. of appeal, reference is Bhattacharya (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…

Kalu Jat, Ajmer vs. ITO, Ward 2(2), Ajmer

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

ITA 747/JPR/2023[2015-16]Status: DisposedITAT Jaipur29 Jul 2024AY 2015-16

Bench: Hon,Ble Itat, Jaipur Bench On 07.12.2023 Against The Ex-Parte Order Passed By Ld. Cit(Appeals) Nfac, New Delhi, Order Dated 07.09.2023. The Appeal No. Is Ita No. 747/Jpr/2023. 2. The Present Appeal Was Filed With A Delay Of 31 Days. 3. That The Delay In Filing Of Appeal Was Due To Mistake Of Earlier Local Counsel Of Appellant, As He Did Not Filed The Appeal Well Within The Specified Time. 4. Then, On 06.12.2023, Appellant Engaged A New Counsel Of Jaipur, Ca Raghuveer Singh Poonia & On The Very Next Day The New Counsel Filed The Appeal Before Hon'Ble Itat, Jaipur Bench. 5. Therefore, The Delay In Filing Of Appeal Was Due To Mistake Of Earlier Counsel Of Appellant, Which Can Be Treated As Reasonable Cause & Bonafide Mistake Of Appellant In Good Faith In Filing The Appeal Before Hon'Ble Itat, Jaipur Bench. In View Of Above Submission Your Good Self Are Request That Kindly Consider This As Reasonable Cause To Condone The Delay & Kindly Admit The Appeal. So The Substantial Justice May Be Delivered To The Appellant." 2.2 The Ld. Ar Of The Assessee Appearing In This Appeals Submitted That The Delay Of 31 Days Is On Account Of Due To Mistake Of Earlier Local Counsel Of The Assessee, As He Did Not Inform The Assessee In Proper Time & Subsequently The Assessee Engaged A New Counsel On The Very Next Day & Filed The Appeal. Considering The Various Judicial Precedent Where In The Courts Has Considered That Change Of The New Counsel Is A Reasonable Reason & Has Considered The Delay. Even The Hon'Ble 3

Section 148ASection 56(2)(i)Section 69

…ng sufficient time and opportunities and accordingly, is not maintainable. The relevant citations are briefed as under for placing reliance to adduce appellant's non-prosecution of appeal as not maintainable. In the 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 the 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 th…

Shreekant Ray, Kolkata vs. ITO, Ward-61(3), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 824/KOL/2024[2018-19]Status: DisposedITAT Kolkata26 Jul 2024AY 2018-19

Bench: Shri Sonjoy Sharma & Shri Rakesh Mishraassessment Year: 2018-19

For Appellant: Shri Nitish Bhandary, AdvocateFor Respondent: Ms. Amuldeep Kaur, Additional CIT

Section 144BSection 147Section 2(22)(e)Section 250

…nd of the Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495), who returned the reference unanswered and which relied upon the Hon’ble Supreme Court’s decision in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) which held that the appeal does not mean, mere filing of memo of appeal but effectively pursuing the same and since the appellant remained absent and there was no assistance from the appellant, nor the appellant had made any written submission during the appellate proceeding, he decided the appeal on merits as per the facts and d…

Chovis Gam Sachidanand Medical and Research Centre Borsad, Anand vs. The ITO, Ward-Exemption, Vadodara

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

ITA 520/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S. N. Divatia & Shri Samir Vora, A.RsFor Respondent: Shri Ankit Jain, Sr. DR

Section 11(2)Section 250

…lied with the notices issued by this office and kept on asking for time without any valid reason. Hence, it is apparent that appellant is not interested in pursuing this appeal. Hon'ble Supreme Court has also observed in the case of CIT vs. B.N. Bhattacharya (118 ITR 461) that “preferring in appeal means more than formally filing it but effectively pursuing it”. It means, if the appellant is not pursuing the appeal without any reasonable cause, it may be presumed that he may not be interest in taking the issue seriously before the appellate authority or he may not be able to substantiate the grounds taken in the…

Health Foundation & Research Centre, Dahod vs. Asstt. Commissioner of Income Tax, Circle-2, Exemption, Ahmedabad

In the result, the appeal of the Assessee is treated as allowed for statistical purposes

ITA 516/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.516/Ahd/2023 "नधा"रण वष" /Assessment Year : 2011-12 Health Foundation & The Acit बनाम/ Research Centre Circle-2 (Exemption) Gf Post Box No.156 Ahmedabad-380 015 V/S. Sheth Shri Girdharlal Marg Raliyati Road, Dahold – 389 151 (Gujarat) "थायी लेखा सं./Pan: Aaath 0867 J अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ar Revenue By : Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 16/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 08/05/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short], Arising Out Of The Assessment Order Dated 19/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) R.W.S. 147 Of The Health Foundation & Research Centre Vs. Acit Asst. Year : 2011-12

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR

Section 11Section 13(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…-04-2023. The assessee failed to reply to these notices. Therefore, Ld.CIT(A) concluded that the assessee is not interested in pursuing its appeal and dismissed the appeal relying on the judgement of Hon’ble Supreme Court in case of B.N. Bhattacharjee & Other 118 ITR 461. 3. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us with following grounds of appeal: 1. The Ld. CIT(A)-NFAC erred on facts and in law in deciding appeal ex-parte without giving reasonable opportunity of being heard and in not adjudicating the grounds of appeal on merit. 2. The Ld. CIT(A)-NFAC erred on facts and in…

M/S Vindhyavasini Automobile, Barabanki vs. D/ACIT-3, Lucknow-New

ITA 147/LKW/2024[2015-16]Status: DisposedITAT Lucknow11 Jul 2024AY 2015-16

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 147/Lkw/2024 निर्धारण वर्ा / Assessment Year : 2015-16 M/S Vindhyavasini Automobile Haidergarh Road, Kothi, Barabanki, Up-255119 Pan: Aalfv1251B . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr PK Kapoor [‘Ld. AR’]For Respondent: Ms Adita Singh [‘Ld. DR’]

Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)

…emained unattended. In the absence of any reply and written communication in support of grounds of appeal the Ld. NFAC dismiss the appeal ex-parte for non-prosecution without adjudicating it on merits by placing reliance on ‘CIT Vs B. N. Bhattacharjee’ [1997, 118 ITR 461 (SC)], ‘Estate of Late Tukojiro Holkar Vs CWT’ [1997, 223 ITR 480 (MP)] and ‘CIT Vs Multiplan India (P) Ltd.’ [1991, 38 ITD 320]. 5. We are heedful to the restriction placed by clause (a) of sub-section (1) of section 251 of the Act which obligates the Ld. CIT(A) to adjudicate the issue either by confirming or annulling the addition or reducing…

Jansevak Nagari Sahakari Patpedhi Ltd, Dombivli vs. Commissioner of Income Tax, Faceless

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

ITA 2224/MUM/2024[2017-2018]Status: DisposedITAT Mumbai11 Jul 2024AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2017-18 Jansevak Nagari Sahakari Commissioner Of Income Tax, Patpedhi Ltd., Faceless, Vs. 4 Suraj Mani Chs, Gupte Cross Office Of The Asstt. Road, Near Everest Colony, Commissioner Of Income Tax, Dombivli West, Circle 3, Kalyan-421306 Maharashtra-421202. Pan No. Aaatj 6670 K Appellant Respondent

For Appellant: Ms. Rajeshwari Menon, Sr. DRFor Respondent: Mr. Nilchandra Kulkarni

Section 69A

…can be drawn is that the appellant is not interested in pursuing the appeal. in pursuing the appeal. 4.2 It has been held by the Hon'ble Suprem It has been held by the Hon'ble Supreme Court in the case of e Court in the case of B.N.Bhattacharjee and another (118 ITR 461) that appeal does not mean B.N.Bhattacharjee and another (118 ITR 461) that appeal does not mean B.N.Bhattacharjee and another (118 ITR 461) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases merely filing of memo of appeal but also pursuing it effectively. In cases merely filing of memo of appeal…

Vb Seva Trust, Kolkata vs. ACIT, Cir. 40, Kolkata

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

ITA 70/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Jul 2024AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthiita Nos.69 & 70/Kol/2024 Assessment Years: 2011-12 & 2013-14 V B Seva Trust Acit, Circle-40, Kolkata. C/O Subash Agarwal & Associates, Advocates, Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069. (Pan: Aaatv2344Q) (Appellant) (Respondent)

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Sanjay Paul, Addl. CIT

Section 143(1)Section 250

…ut neither any compliance received nor any adjournment letter was filed on behalf of the assessee. Hence, Ld. CIT(A) dismissed both the appeals of the assessee ex parte following the decision of Hon’ble Supreme court in the case of B. N. Bhattacharjee & Anr. (118 ITR 461). Aggrieved, assessee is now in appeal before us. 4. We have heard rival submissions and perused the material available on record. Taking into account the factual matrix of the case, we find it proper to remit the matter back to the file of Ld. CIT(A) with a direction to pass a speaking order after considering the submissions and explanations an…

Vb Seva Trust, Kolkata vs. ACIT, Cir. 40, Kolkata

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

ITA 69/KOL/2024[2011-12]Status: DisposedITAT Kolkata09 Jul 2024AY 2011-12

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Sanjay Paul, Addl. CIT

Section 143(1)Section 250

Shiv Charan H.No.640 Sarswati Mohalla Mustafabad Yamunanagar, Yamunanagar vs. The Income Tax Officer Ward-4, Yamunanagar, Yamunananagar

In the result, the appeal is dismissed

ITA 685/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh04 Jul 2024AY 2012-2013

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 685/Chd/2023 "नधा"रण वष" / Assessment Year: 2012-13 Shiv Charan, Vs. The Ito, बनाम Ward-1, H.No. 640, Sarswati Yamunanagar Mohalla Mustafabad Yamunanagar "थायी लेखा सं./Pan No: Ahwpc0128J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.07.2024 आदेश/Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rahul Sohu, JCIT, Sr. DR

Section 147Section 250Section 253

…nt. No response has been received from the appellant till date. It is reasonable to infer from the continued nor compliance that the appellant is not serious to pursue his appeal. 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 j 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 default and for not taking necessary steps. Similar view has been taken by I.T.A.T. Delhi Bench in the c…

Lakshmieshwari Devi Potlapadu, Kurnool vs. Income Tax Officer, Ward -1, Kurnool

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

ITA 437/HYD/2024[2017-18]Status: DisposedITAT Hyderabad03 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.437/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Lakshmieshwari Devi Vs. Income Tax Officer Potlapadu Ward 1 Kurnool Kurnool Pan:Ahkpp4795Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri Ch Rajeswara Reddy, Dr सुनवाई की तारीख/Date Of Hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 02/07/2024 आदेश/Order

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri CH Rajeswara Reddy, DR

Section 143(2)Section 144

…r non-appearance of the assessee. The learned CIT (A) had also passed ex-parte appellate order and decided the appeal on technical ground for non- prosecution by following the decision of the Hon'ble Supreme Court in the case of CIT vs. BN Bhattacharya (1997) 118 ITR 461 (S.C). It is well established principles of law that even in the case of disposal of appeal in absence of appellant, the appeal should be decided on merit on the basis of material available on record. In the present case, the learned CIT (A) has dismissed the appeal filed by the assessee on technical ground, however, not discussed the issue invol…