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

Palliyampil Mathai Kurian, Mahad vs. Dy. Commissioner of Income Tax, Panvel

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

ITA 1020/PUN/2023[2013-14]Status: DisposedITAT Pune23 Feb 2024AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshalipalliyampil Mathai Kurian, Vs Dcit, Circle, Panvel. Sanu Constructions Sursangam Complex, At Post Mahad, Tal-Mahad, Dist. Raigad, Mahad-402301 Pan: Afmpk 8531 P Appellant Respondent Assessee By : Shri Sharad Shah, Ca Revenue By : Shri Gaurav K. Singh, Dr Date Of Hearing : 21/02/2024 Date Of Pronouncement : 23/02/2024 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 01.08.2023 For A.Y.2013-14 As Per The Grounds Of Appeal On Record.

For Appellant: Shri Sharad Shah, CAFor Respondent: Shri Gaurav K. Singh, DR

Section 142(1)Section 144Section 147Section 148Section 194Section 69

…3. Being aggrieved by the order of the AO, the assessee filed appeal before the NFAC. The assessee had not appeared before the appellate proceedings, therefore, the NFAC by following the judgment of the Hon'ble Supreme Court in the case of B.N. Bhattacharge 118 ITR 461 (SC), dismissed the appeal of the assessee ex-parte. Now, the assessee is in appeal before this Tribunal. 4. We have heard the submissions of the parties herein and have considered the facts and circumstances. We have given considerable thought to the entire factual scenario along with the relevant documents on record. In this case, the assessme…

Roselabs Polymers Limited, Ahmedabad vs. DCIT, Circle-3(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 425/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2012-13

Bench: Ld. Cit(A) For The Assessment Year 2012-13 An Exparte Appellate Order Was Passed. For The Assessment Year 2012-13 One Shri Sagar Vasoya Appeared Before Ld. Cit(A), However The Assessee Appeal Was Dismissed By A Detailed Speaking Order.

Section 143(3)Section 68

…absent and the Tribunal on facts of the case is of the view that the appellant is not interested in prosecuting the appeal, it can in exercise its inherent power to dismiss the appeal for non- prosecution. In the case of CIT Vs. B. N. Bhattacharya reported at 118 ITR 461, it was held that appeal does not mean merely filing of appeal but effectively pursuing it. I.T.A No. 425/Ahd/2019 & 28/Ahd/2018 A.Ys. 2012-13 & 2013-14 Page No 10 Roselabs Polymers Ltd. vs. DCIT 11. In the result, the appeal filed by the Assessee is dismissed in limine. 12. In the result, both the appeals filed by the Assessee are hereby dism…

Roselabs Polymers Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 28/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2013-14

Section 143(3)Section 68

Shrikant Gajanan Vyavahare, Kamatwade vs. Income Tax Officer, Nashik

Appeal of the assessee is allowed for statistical purpose

ITA 893/PUN/2023[2016-17]Status: DisposedITAT Pune14 Feb 2024AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.893/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 29.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit Is Not Justified In Levying Penalty U/S 271(L)(C) Of Rs.82,093/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law. Shrikant Gajanan Vyavahare [A]

Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 271

…is office and kept on asking for time without any valid reason. Hence, it is 2 Shrikant Gajanan Vyavahare [A] apparent that appellant is not interested in pursuing this appeal. Hon'bie Supreme Court has also observed in the case of CIT vs. B.N. Bhattacharya (118 ITR 461) that "preferring an 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…

Anil Kumar Tanwar, Bhiwadi vs. ITO Bhiwadi, Bhiwadi

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

ITA 36/JPR/2024[2009-10]Status: DisposedITAT Jaipur14 Feb 2024AY 2009-10

Bench: Nfac/ Commissioner Of Income Tax (Appeals), But The Nfac Has Failed To Consider It & Passed The Order On Dated 20.11.2023 & Dismiss The Appeal Which Deserved To Be Accepted.

For Appellant: Sh. P C Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 142(1)Section 144Section 148

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

M/S Sai Granite Exporters & Developers Private Limited, Mumbai vs. National Faceless Assessement Centre, Delhi, Mumbai

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

ITA 3463/MUM/2023[2013-2014]Status: DisposedITAT Mumbai14 Feb 2024AY 2013-2014

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Shri. Vijaykumar TiwariFor Respondent: Shri. Manoj Kumar Singh, SR.AR

Section 271(1)Section 271(1)(c)

…in the case of M/s Chhabra Land and Housing Ltd. after following the decision of Hon'ble Supreme Housing Ltd. after following the decision of Hon'ble Supreme Housing Ltd. after following the decision of Hon'ble Supreme Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC) held Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC) held Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC) held that the appe that the appeal does not mean merely filing of the appeal but al does not mean merely filing of the appeal but effectively pursuing it. Keeping in view of the aforesaid factual effectively pursuing…

Shrikant Shankarrao Palande, Ratnagiri vs. Income Tax Officer Ward 1, Ratnagiri

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

ITA 872/PUN/2023[2010-11]Status: DisposedITAT Pune13 Feb 2024AY 2010-11

Bench: Shri Inturi Rama Rao, Hon.Shrikant Shankar Palande, Vs Ito, Ward-4, Ratnagiri. 44B, Nagawe, Alore, Chiplun, Ratnagiri-415603. Pan: Ahdpp 2733 P Appellant Respondent Assessee By : Shri Pramod S. Shingte, Ca Revenue By : Shri Ganesh B. Budruk, Dr Date Of Hearing : 12/02/2024 Date Of Pronouncement : 13/02/2024

For Appellant: Shri Pramod S. Shingte, CAFor Respondent: Shri Ganesh B. Budruk, DR

Section 147Section 148

…e of the assessee. 3. Being aggrieved by the order of the AO, assessee filed appeal before the NFAC where-also assessee remained absent. The NFAC had dismissed the appeal of the assessee relying on the decision of Hon'ble Supreme Court in B.N. Bhattacharjee (118 ITR 461) and also the decision of Hon'ble jurisdictional High Court in M/s. Chemipol v. Union of India in Excise Appeal No. 62/2009. 4. Aggrieved by the order of the NFAC, the assessee is in appeal before this Tribunal. The NFAC has passed the exparte order. I find merit in the contention of the learned counsel for the assessee that NFAC has passed the o…

R.K. Sansthan, Jaipur vs. CIT (Exemption), Jaipur

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

ITA 777/JPR/2023[2024-25]Status: DisposedITAT Jaipur06 Feb 2024AY 2024-25

For Appellant: Shri Neeraj Lalwani, ProxyFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR

Section 147Section 269SSection 271DSection 272A(1)

…ep over their right, is applicable in this case. > Hon'ble ITAT in ITA No.1025-1027/CHD/2005 for the A.Y. 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 & Others 118 ITR 461 (SC) held that the appeal does not mean merely filing of appeal but effectively pursuing the same. > Considering the above facts and material on record, it is held that 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 the assess…

Usha Infra, Ajmer vs. ITO Ward-1, Beawer

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

ITA 703/JPR/2023[2018-19]Status: DisposedITAT Jaipur06 Feb 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Vedant Agarwal, AdvFor Respondent: Shri A.S. Nehra, Addl CIT-DR

Section 144Section 68

…issued, even adjournment was not sought. 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 N…

Badri Narayan Madholal, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 790/JPR/2023[2017-2018]Status: DisposedITAT Jaipur31 Jan 2024AY 2017-2018

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl CIT-DR

Section 143(3)Section 43BSection 68

…is not interested in pursuing the present appeal. In such a situation, the appeal is liable to be dismissed in terms of verdicts of the Hon'ble Apex Court and various other Courts. The Hon'ble Apex Court, in the case of CIT V. B. N. Bhattacharjee and another (118 ITR 461) held that an appeal means an effective appeal. It held that purposefully interpreted, preferring an appeal means more than formally filing it but effectively pursuing it. If a party retreats before the contest begins, it is as good as not having entered the fray. The Hon'ble MP High Court in Estate of Late Tukojirao Holkar V. CIT, 223 ITR 480(M…

Khairunnisa, Secunderabad vs. Income Tax Officer, Ward-11(3), Hyderabad

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

ITA 24/HYD/2024[2009-10]Status: DisposedITAT Hyderabad24 Jan 2024AY 2009-10

Bench: Shri Laliet Kumarassessment Year: 2009-10 Khairunnisa, Vs. The Income Tax Officer, R/O.8-5-85, Ward 11(3), Road No.1, Hyderabad. Mallikarjuna Colony, Bowenpally, Secunderabad. Pan : Anvpk4801B. (Appellant) (Respondent) Assessee By: Ms. Sandhya, Advocate, Appeared Through Virtual Mode. Revenue By: Shri Rohit Mujumdar, Sr.A.R, Appeared Through Virtual Mode. Date Of Hearing: 24/01/2024 Date Of Pronouncement: 24/01/2024

For Appellant: Ms. Sandhya, Advocate, appeared through virtual modeFor Respondent: Shri Rohit Mujumdar, Sr.A.R, appeared through virtual mode

Section 142(1)Section 144Section 147Section 148Section 234ASection 234BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2009-10 Khairunnisa, Vs. The Income Tax Officer, R/o.8-5-85, Ward 11(3), Road No.1, Hyderabad. Mallikarjuna Colony, Bowenpally, Secunderabad. PAN : ANVPK4801B. (Appellant) (Respondent) Assessee by: Ms. Sandhya, Advocate, appeared through virtual mode. Revenue by: Shri Rohit Mujumdar, Sr.A.R, appeared through virtual mode. Date of hearing: 24/01/2024 Date of pronouncement: 24/01/2024 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2009-10 arises from the order…

Bhavin Gunvantbhai Sagar, Ahmedabad vs. Dy.CIT., Circle-2(2)(1), Ahmedabad

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

ITA 634/AHD/2023[2017-18]Status: HeardITAT Ahmedabad22 Jan 2024AY 2017-18

Bench: Shri Ramit Kochar & Ms. Suchitra Kambleassessment Year : 2017-18 Bhavin Gunvantbhai Sagar The Dy. Commissioner Of Income- 501, Madhuram Apartment V. Tax, Nr. Sant Kabir School Circle-2(2)(1) Ahmedabad – 380013 Ahmedabad-380015 Gujarat Gujarat Pan: Ammps 1447 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/ (Respondent) थ" Assessee By : Shri Aseem L. Thakkar, Ca Revenue By : Shri Atul Pandey, Sr.D.R. सुनवाई क" तारीख/Date Of Hearing : 18/01/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/01/2024 आदेश/O R D E R आदेश आदेश आदेश Per Coram This Appeal Filed By The Assessee Is Directed Against The Appellate Order Dated 21/06/2023 Passed By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Cit(A)” In Short] Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2017-18 (Din & Order No.Itba/Nfac/S/250/2023- 24/1053833888(1)), The Appellate Proceedings Have Arisen Before Ld.Cit(A) From Assessment Order Dated 26/12/2019 Passed By Ld. Assessing Officer (Hereinafter Called “The Ao") U/S.143(3) Of The 1961 Act (Din & Order No. Itba/Ast/S/143(3)/2019-20/1023131866(1)). Bhavin Gunvantbhai Sagar V. Dcit Ay 2017-18 2

For Appellant: Shri Aseem L. Thakkar, CAFor Respondent: Shri Atul Pandey, Sr.D.R

Section 143(3)Section 250Section 68

…dated 21.06.2023 , by holding as under:- “4.2 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 of the case the app appellant failed to make any submissions in support of grounds of appeal, this g…

Green Bio Tech, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

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

ITA 529/HYD/2023[2018-19]Status: DisposedITAT Hyderabad19 Jan 2024AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No. 529/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2018-19) Green Bio Tech Vs. Income Tax Officer Hyderabad Ward 15(1) Pan:Aaifg4254G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate T. Chaitanya Kumar राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 18/01/2024 घोषणा की तारीख/Pronouncement: 18/01/2024 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Ex-Parte Order Dated Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2018-19. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Ex-Parte Order Of The Learned Cit (A) Nfac In Confirming The Penalty Of Rs.22,78,444/- Levied By The Assessing Officer U/S 270A Of The Act.

For Appellant: Advocate T. Chaitanya KumarFor Respondent: : Smt. Sheetal Sarin, DR

Section 143(3)Section 270ASection 40A(3)

…f the Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd (381 ITD 320), the decision of the Hon'ble M.P High Court in the case Tukojirao Holkar vs. CWT (223 ITR 480) and the decision of the Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharya (118 ITR 461) dismissed the appeal for want of prosecution. From the perusal of the order of the learned CIT (A) NFAC we find learned CIT (A) NFAC had issued notice on 17.05.2022, however, there was no compliance. On the next date of hearing on 6.7.2023, the assessee filed an application for Page 5 of 7 ITA No 529 of 2023 Green Bio Tech Hyderabad adjournmen…

Rajkumar Anandchand Jain, Mumbai vs. DCIT Circle - 19 (3), Mumbai

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

ITA 3092/MUM/2023[2018-19]Status: DisposedITAT Mumbai05 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Dy. Commissioner Of Income Tax, Circle 19(3), Rajkumar Anandchand Jain Piramal Chambers, Dr. S S Dw-5230, Bkc,Bandra Vs. Mumbai-400 051 Rao Marg, Lalbaug, Parel Mumbai-400 012 (Appellant) (Respondent) Pan No. Aakpj0573F Assessee By : Smt. Arati Vissanji, Ar Revenue By : Smt. Mahita Nair, Dr Date Of Hearing: 04.01.2024 Date Of Pronouncement : 05.01.2024

For Appellant: Smt. Arati Vissanji, ARFor Respondent: Smt. Mahita Nair, DR

Section 142Section 143Section 144BSection 56

…d under section 143 (3) read with section 144B of The Income Tax Act, 1961 (The Act) dated 20/4/2021 by the National e-Assessment Centre, Delhi (the learned AO) was dismissed relying on the decision of the honourable Supreme Court in case of B N Bhattacharjee 118 ITR 461 upholding the action of the learned assessing Rajkumar Anandchand Jain; A.Y. 18-19 officer in assessing the income of Rs. 19,923,680 where the assessee failed to substantiate against the addition made by the learned assessing officer of Rs. 14,098,500. 02. The assessee is aggrieved with that appellate order and has preferred appeal before us rais…

Sunita Gupta, Indore vs. ACIT 2(1), Raipur

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

ITA 159/IND/2023[2012-13]Status: DisposedITAT Indore21 Dec 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunita Gupta Acit 2(1) 404 Suraj Villa Raipur 9/2 New Palasia Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adcpg 7885L Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

Section 139Section 144Section 147Section 148Section 68

…Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered, since the appellant remained absent and there was no assistance from the appellant 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. 5.4. 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.”…

Mm Brothers, Lal Kothi Scheme, Jaipur vs. CPC, Bangalore, DCIT, Circle-6, Jaipur

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

ITA 653/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 653/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 M/s. M.M. Brothers E-666 Ekta Complex, Nakul Path, Lal Kothi Scheme, Jaipur 302 015 cuke Vs. The DCIT Circle-6 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARFM 8094 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Da

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anup Singh, Addl. CIT

Section 143(1)Section 143(1)(a)Section 154Section 37Section 37(1)

…& Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered, since the appellant remained absent and there was no assistance from the appellant. 4.5 In the case of CIT vs. B.N. Bhattacharya reported at 118 ITR 461, it was held by the Hon'ble Supreme Court that ‘’…appeal does not mean merely filing of appeal but effectively pursuing 4.6 The decision of the Hon'ble High Court of Mumbai in the case of M/s. Chemipol v/s. Union of India, Law Ministry, Aayakar Bhawan, Mumbai and The Commissioner of Central Excise, Mumbai (Central Excise Appeal No 62 of 2009) cle…

Dharmendra Vaishnav, Jodhpur vs. ITO, Ward, Phalodi

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

ITA 162/JODH/2022[2017-18]Status: DisposedITAT Jodhpur07 Dec 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Laxman Singh Gurjar, Sr. DR

Section 246

…provisions of section 246, 246A, 248, 250 and 251 of the Income Tax Act, 1961 and judicial pronouncements in the case of CIT v. Kanpur Coal Syndicate 53 ITR 225 (SC), CIT v. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC), CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) and CIT vs. Premkumar Arjundas Luthra (HUF) [2016] 240 taxman 133 held that: "(C.2.1) In view of the foregoing, we hold that the Ld. CIT(A) erred in dismissing the appeal of the Assessee in limine for non-prosecution of appeal by assessee. We set aside the impugned order of the Ld. CIT(A) and we direct the Ld. CIT(A) to pass denovo order a…

Gramin Sewa Sahakari Samiti, Donar, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 341/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…absent and the Tribunal on facts of the case is of the view that the appellant is not interested in prosecuting the appeal, it can in exercise its inherent power to dismiss the appeal for non-prosecution. In the case of CIT Vs. B. N. Bhattacharya reported at 118 ITR 461, it was held that appeal does not mean merely filing of appeal but effectively pursuing it. 4.8 The Hon'ble ITAT Delhi (ITR No.2006/De1/2011 dt.19.12.2001) in the case of Whirlpool of India Ltd. v. DCIT had dismissed appeal for non attendance at hearings, inferring that assessee was not interested in prosecuting of appeal. 4.9 In the case of Chad…

Gramin Sewa Sahakari Samiti, Donar, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 340/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…absent and the Tribunal on facts of the case is of the view that the appellant is not interested in prosecuting the appeal, it can in exercise its inherent power to dismiss the appeal for non-prosecution. In the case of CIT Vs. B. N. Bhattacharya reported at 118 ITR 461, it was held that appeal does not mean merely filing of appeal but effectively pursuing it. 4.8 The Hon'ble ITAT Delhi (ITR No.2006/De1/2011 dt.19.12.2001) in the case of Whirlpool of India Ltd. v. DCIT had dismissed appeal for non attendance at hearings, inferring that assessee was not interested in prosecuting of appeal. 4.9 In the case of Chad…

Gramin Sewa Sahakari Samiti, Bhakhara, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 339/RPR/2023[2016-17]Status: DisposedITAT Raipur05 Dec 2023AY 2016-17

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…absent and the Tribunal on facts of the case is of the view that the appellant is not interested in prosecuting the appeal, it can in exercise its inherent power to dismiss the appeal for non-prosecution. In the case of CIT Vs. B. N. Bhattacharya reported at 118 ITR 461, it was held that appeal does not mean merely filing of appeal but effectively pursuing it. 4.8 The Hon'ble ITAT Delhi (ITR No.2006/De1/2011 dt.19.12.2001) in the case of Whirlpool of India Ltd. v. DCIT had dismissed appeal for non attendance at hearings, inferring that assessee was not interested in prosecuting of appeal. 4.9 In the case of Chad…