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

Shri Chhedilal Kurre, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

In the result, appeal of the assessee is dismissed as barred by limitation in terms of the aforesaid observations

ITA 234/RPR/2023[2014-15]Status: DisposedITAT Raipur06 Nov 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 234/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Shri Chhedilal Kurre Jai Niketan, Om Nagar, Bilaspur (C.G.)-495 001 Pan : Agwpk2119E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 147Section 148Section 69A

…d that any kind of 5 Shri Chhedilal Kurre Vs. ITO, Ward-2(1), Bilaspur documents or details were not submitted by the Authorized Representative of tk.: appellant. 5.2 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 pursing 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 Ex…

Krishan Kumar Yadav, Vpo-Gothra Teh-Tijara vs. ITO Ward - Bhiwadi, Alwar

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

ITA 577/JPR/2023[2009-10]Status: DisposedITAT Jaipur30 Oct 2023AY 2009-10

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 133(6)Section 142(1)Section 147Section 148Section 151(1)Section 250Section 68

…ment of Communication Window issued by NFAC 3. 30.05.2023 14.06.2023 No Response 4. 23.06.2023 30.06.2023 No Response The ld. CIT (A), therefore, following the various judicial pronouncements of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharya,118 ITR 461 (SC), Hon’ble Madhya Pradesh High Court in the case of Tukojirao Holkar vs. CIT, 223 ITR 480, Hon’ble Delhi High Court in the cases of CIT vs. Gold Leaf Capital Corporation Ltd. on 02.09.2011 in ITA No. 798 of 2009, and various other decisions of the Tribunal, opined that the appellant is not willing to pursue the appeal and reserve his right…

B.G. Professional Education Society, Jaipur vs. Exemption Ward 1, Jaipur

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

ITA 311/JPR/2023[2019-20]Status: DisposedITAT Jaipur30 Oct 2023AY 2019-20

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri SL Jain, AdvocateFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 11Section 11(1)(a)Section 143(1)Section 154Section 234ASection 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 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 interest in taking the issue seriously before the appellate authority or he 4 BG Professional Education Society, Jaipur. may not lbe a…

Smt Shital Jain, Indore vs. The ITO 4 (4), Indore

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

ITA 122/IND/2023[2017-18]Status: DisposedITAT Indore26 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishital Jain Ito 4(4) 171, Venktesh Nagar Indore Vs. Indore

Section 115Section 115BSection 142(1)Section 144Section 234BSection 68

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

Vimlesh Kumar Sharma, Korba vs. Income Tax Officer, Ward-2(1), Bilaspur

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 215/RPR/2022[2017-18]Status: DisposedITAT Raipur20 Oct 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Vimlesh Kumar Sharma 1, Main Road, Opp. Prakash Petrol Pump, Bankimogra, Korba (C.G.)-495447 Pan : Anops4525M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 250(1)Section 282

…ir rights, is applicable in this case. The Hon'ble ITAT, Chandigarh in ITA no. 1025-1027/Chandigarh/2005 for the AN 2002-03 in the case of M/s Chhabra Land and Housing Ltd, following the decision of the Hon'ble Supreme Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC), 4 Vimlesh Kumar Sharma Vs. ITO, Ward-2(1), Bilaspur has held that appeal does not mean merely filing of the appeal but rather, effectively pursuing it. The notices sent to the appellant by Portal indicating that these have been served upon the appellant. It is apparent that the appellate is not interested in pursuing the appeal. In this ca…

Shri Devendra Swarupchand Shingavi, Pune vs. The Deputy Commissioner of Income Tax Central Circle1(1), Pune

Appeals are ALLOWED FOR STATISTICAL

ITA 1040/PUN/2023[2011-12]Status: DisposedITAT Pune17 Oct 2023AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / It(Ss) No. 018 To 021 & Ita No. 1039-1040/Pun/2023 निर्धारण वषा / Assessment Year : 2010-11 To 2014-15 & 2016-17 Devendra Swarupchand Shingavi 161/162, Dwarika Apts,, Mukund Nagar, Pune-411037, Pan: Aulps9948J . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr B. C. Malakar & P. C. Patil [‘Ld. AR’]For Respondent: Mr Mirtyunjoy Barnwal & Ramnath Murkunde [‘Ld. DR’]

Section 132(1)Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251Section 251(1)(a)Section 68

…f grounds raised, the Ld. CIT(A) after reiterating the findings of Ld. AO, has culminated the appellate proceedings ex-parte and confirm the additions by pressing into service the Hon’ble Apex Court’s decision in ‘CIT Vs B. N. Bhattacharjee reported in [1997] 118 ITR 461 (SC). ITAT-Pune Page 2 of 4 Devendra Swarupchand Shingavi IT(SS) No. 018 to 021 & ITA No. 1039-1040/PUN/2023 2.4 Aggrieved by the aforestated ex-parte adjudication of first appellate forum, the appellant assessee set-up this bunch of six appeals alleging the violation of principle of natural justice in the former to the merits thereof. 3. We…

Shri Devendra Swarupchand Shingavi, Pune vs. The Deputy Commissioner of Income Tax Central Circle1(1), Pune

Appeals are ALLOWED FOR STATISTICAL

ITA 1039/PUN/2023[2010-11]Status: DisposedITAT Pune17 Oct 2023AY 2010-11

For Appellant: Mr B. C. Malakar & P. C. Patil [‘Ld. AR’]For Respondent: Mr Mirtyunjoy Barnwal & Ramnath Murkunde [‘Ld. DR’]

Section 132(1)Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251Section 251(1)(a)Section 68

Sanjay Grain Products(P) Ltd., Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 293/RPR/2023[2015-16]Status: DisposedITAT Raipur16 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 293/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Sanjay Grain Products (P) Ltd. 34-35, Adishwar Complex, Ram Nagar Para, Raipur-492 001 Pan : Aadcs5038G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Virat Verma, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 68

…p over their right, is applicable in this case. 3.3 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. 3.4 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…

Murli Industries Ltd., Chandrapur vs. ITO, Ward 1(2), Nagpur

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

ITA 95/NAG/2021[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

…The paragraph 4 of the said order is reproduced here as under : “4. In light of the above details of non-compliance and non- pursuance of appeal, reference is made to the following judicial ruling of the Hon’ble Apex Court. In CIT vs. B.N. 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 d…

Murli Industries Ltd., Chandrapur vs. DCIT, Circle-1, Nagpur

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

ITA 94/NAG/2021[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

Murli Industries Ltd., Chandrapur vs. ACIT, Circle-1, Nagpur

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

ITA 93/NAG/2021[2012-12]Status: DisposedITAT Nagpur28 Sept 2023AY 2012-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

Murli Industries Ltd., Chandrapur vs. DCIT, Circle-1, Nagpur

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

ITA 92/NAG/2021[2011-12]Status: DisposedITAT Nagpur28 Sept 2023AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

M/S Hanumant Yashwant Pingale, Raigad vs. Income Tax Officer, Ward-4, Panvel

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 888/PUN/2023[2017-18]Status: DisposedITAT Pune27 Sept 2023AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 888/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 Hanumant Yashwant Pingale, Kandhroll Tarfe Boreti, Khalapur, Raigad - 410202, Pan: Apcpp7457H . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Hari Krishan [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 133(6)Section 142(1)Section 144Section 246A(1)(a)Section 250Section 250(6)Section 45Section 69A

…ame remained unresponded. In absence any response forthcoming from the assessee, Ld. NFAC referring findings of Ld. AO, has culminated its proceedings ex-parte placing reliance on Hon’ble Apex Court’s decision in ‘CIT Vs B. N. Bhattacharjee reported in [1997] 118 ITR 461 (SC). ITAT-Pune Page 2 of 3 Hanumant Yashwant Pingale ITA No.838/PUN/2023 AY: 2017-18 2.3 Aggrieved by the aforestated ex-parte adjudication of Ld. FAA, the appellant assessee set-up this case alleging the violation of principle of natural justice in the former to merits thereof. 3. We have heard rival contentions, perused the material placed…

Venkata Sai Rcc Pipes and Infrastructures, Hyderabad vs. DCIT Circle-9(1), Hyderabad

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

ITA 435/HYD/2023[2020-21]Status: DisposedITAT Hyderabad21 Sept 2023AY 2020-21

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2020-21 Venkata Sai Rcc Pipes & Vs. Dy. Cit Infrastructures, Hyderabad Circle 9(1) Hyderabad (Appellant) (Respondent) Pan:Aahfv8280E Assessee By: Advocate S Sandhya Revenue By: Shri T Sunil Gowtham, Dr

For Appellant: Advocate S SandhyaFor Respondent: Shri T Sunil Gowtham, DR

…ITA No 435 of 2023 Venkat Sai RCC Pipes and Infrastructures आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2020-21 Venkata Sai RCC Pipes & Vs. Dy. CIT Infrastructures, Hyderabad Circle 9(1) Hyderabad (Appellant) (Respondent) PAN:AAHFV8280E Assessee by: Advocate S Sandhya Revenue by: Shri T Sunil Gowtham, DR Date of hearing: 21/09/2023 Date of pronouncement: 21/09/2023 ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the ex-part…

Sahyogh Nagri Sahkari Patsanstha Maryadit, Jalna vs. Income Tax Ward-3, Jalna

The appeal is allowed for statistical purposes

ITA 838/PUN/2023[2017-18]Status: DisposedITAT Pune20 Sept 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 838/Pun/2023 निर्धारण वर्ा / Assessment Year : 2017-18 Sahyogh Nagri Sahakari Patsanstha Maryadit, Kasturi 47, Azad Maidan, Near Saibaba Temple Pan: Abmfs8514J . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer Ward- 3, Jalana. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri R.Y. Balawade सपिवधई की तधरऩख / Date Of Conclusive Hearing : 10/08/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 20/09/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For The Assessment Year [For Short ‘Ay’] 2017-18 Is Assailed Against The Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Dt. 19/05/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’].

For Appellant: NoneFor Respondent: Shri R.Y. Balawade

Section 12(1)Section 133(6)Section 144Section 250Section 80PSection 80P(2)

…s of hearing dt. 23/12/2020 & 12/04/2023, the Ld. NFAC in the light of Hon’ble ITAT-Pune Page 3 of 5 Sahyogh Nagri Sahkari Patsanstha Maryadit ITA No. 838/PUN/2023 AY: 2017-18 Supreme Court decision in the case of ‘B.N. Bhattacharjee & other’ reported in 118 ITR 461, dismissed the appeal of the assessee for non-prosecution. 8. We note that, in the light of restriction placed by clause (a) of sub-section (1) of section 251, the Ld. NFAC without remanding the ex-parte assessment, has de-facto dismissed the appeal of the appellant assessee. However said dismissal in our view has suffered from the provisions of…

Shri Naresh Kumar Choudharythrough Legal Heir Sunita Choudhary, Jaipur vs. ACIT, Central Circle 3, Jaipur

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

ITA 191/JPR/2023[2010-11]Status: DisposedITAT Jaipur20 Sept 2023AY 2010-11

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

For Appellant: Shri Prateek Kedwat &For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 12ASection 142(1)Section 143(2)Section 144Section 147Section 148Section 282

…appeal and no material/argument has been brought on record by the appellant against the order of the AO and in support of the grounds taken in appeal. 3.1 Reference is made to the decision of Hon'ble Supreme Court in the case of CIT Vs. BN Bhattacharya (1997) 118 ITR 461 (SC), in which the Hon'ble Apex Court while dealing with the issue of persuasion of appeal has stated that- “Preferring an appeal means more than formally filing it but effectively pursuing it.” 3.2 In view of these facts, I am of the opinion that no interference is called for in the AO’s order and therefore, the grounds of appeal are dismissed…

Narendra Agrawal, Jabalpur vs. ITO-Ward 1 (2), Jabalpur

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

ITA 25/JAB/2023[2012-13]Status: DisposedITAT Jabalpur15 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 25 & 26/Jab/2023 (A.Y: 2012-13 & 2016-17) Narendra Agrawal, Vs. Ito, Ward 1(2), 932, Wright Town, Annexe Building, Jabalpur 482001, Aayakar Bhavan, Madhyapradesh. Jabalpur, Madhyapradesh. Pan/Gir No. : Adopa3476D Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 250 Of The Act.

For Appellant: Shri.SapanUsrethe, Adv.ARFor Respondent: Shri.Shiv Kumar.Sr. DR

Section 142(1)Section 144Section 148Section 154Section 43B

…on of adjournment request and erroneously treating enablement notice as Hearing Notice. 2. The learned Commissioner of Income Tax (Appeal) dismissed the appeal on 16.12.2022 relying on the judgement of Hon'ble Supreme Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC) where it was held that "the appeal does not mean merely filing of the appeal but effectively pursuing it". The said case law is clearly differentiable as the appellant duly made request for adjournment while he was pursuing the case. It was only because the case was taken up after very long, that the appellant requested for 7 days of adjour…

C R Jaiswal and K B Jaiswal, Village Kingaon vs. Income Tax Officer, Ward -2(5), Jalgaon

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

ITA 732/PUN/2023[2016-17]Status: DisposedITAT Pune14 Sept 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.732/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 C R Jaiswal & K B Jaiswal, The Income Tax Officer, Retail Country Liquor Shop, V Jalgaon. Village Kingaon, Taluka S Yawal – 425503 Maharashtra. Pan: Aaefc 8278 J Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 14/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 21.04.2023 Emanating From Assessment Order Under Section 143(3) Dated 29.11.2018 For A.Y.2016-17. The Grounds Of Appeal Raised By The Assessee As Under : C.R.Jaiswal & K.B.Jaiswal [A]

Section 143(3)Section 184Section 250Section 40Section 40A(3)

…this regard, we place reliance upon following case laws: CIT vs. Multiplan India Ltd. 38 ITD 320 (Del)1. Estate of Late Tukojirao Hokar vs. CWT 223 ITR 840 (M.P.)2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H)3. CIT vs. B.N. Bhattachargee and Another 118 ITR 461 (SC). 4.6 Therefore, considering the above factual and legal position, the appeal filed by the appellant is dismissed for non-prosecution. As a result, the assessment by the AO is confirmed.” 3 C.R.Jaiswal and K.B.Jaiswal [A] 3. As per the provisions of the Act, the ld.CIT(A) is not empowered to dismiss the appeal for non-prosecution. The ld.CI…

Rahul Sharma, Raipur vs. Income Tax Officer-2(2), Raipur

In the result, appeal of the assessee is dismissed in terms of the aforesaid observations

ITA 245/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Sept 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 245/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Rahul Sharma Saraswati Floor Mill Gudhiyari, Raipur (C.G.)-492 001 Pan : Cccps3530F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Dolly Keshwani &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 144Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 245/RPR/2023 "नधा"रण वष" / Assessment Year : 2011-12 Rahul Sharma Saraswati Floor Mill Gudhiyari, Raipur (C.G.)-492 001 PAN : CCCPS3530F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Smt. Dolly Keshwani & Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.09.2023 घो…

Amit Goel, Faridabad vs. DCIT Central Cirlce I, Faridabad

In the result, all the appeals of the assessee are dismissed

ITA 507/DEL/2023[2019-20]Status: DisposedITAT Delhi12 Sept 2023AY 2019-20

Bench: Shri C. M. Garg & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 139Section 142(1)Section 144Section 153Section 153ASection 153DSection 69A

…submitted that the Co-ordinate Bench of ITAT Chandigarh in ITA No. 1025- 1027/Chandigarh/2005 for the AY 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 & other 118 ITR 461 [SC] held that the appeal does not mean merely filling of the appeal but effectively pursuing the same and argued that the appeal should be summarily dismissed. We are not in agreement with the argument of the ld. DR to dismiss the appeals summarily. Hence, the facts on record have been perused, considered to arrive at a decision. 8. We find that…