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.

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 461)

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

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

ITA 506/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Sept 2023AY 2018-19

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…

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

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

ITA 505/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Sept 2023AY 2017-18

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…

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

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

ITA 504/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Sept 2023AY 2016-17

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…

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

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

ITA 503/DEL/2023[2015-16]Status: DisposedITAT Delhi12 Sept 2023AY 2015-16

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…

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

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

ITA 502/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Sept 2023AY 2014-15

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…

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

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

ITA 501/DEL/2023[2013-14]Status: DisposedITAT Delhi12 Sept 2023AY 2013-14

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…

Amit Goel, Faridabad vs. DCIT Central Circle-I, Faridabad

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

ITA 500/DEL/2023[2012-13]Status: DisposedITAT Delhi12 Sept 2023AY 2012-13

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…

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

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

ITA 499/DEL/2023[2011-12]Status: DisposedITAT Delhi12 Sept 2023AY 2011-12

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…

Amit Goel, Faridabad vs. DCIT Central Circle 1, Faridabad

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

ITA 498/DEL/2023[2010-11]Status: DisposedITAT Delhi12 Sept 2023AY 2010-11

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…

Capital Bus Service Pvt Ltd, Delhi vs. DCIT, Central Circle-31, New Delhi

The appeal is allowed for statistical purposes

ITA 1836/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Sept 2023AY 2011-12

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmacapital Bus Service Pvt. Vs. Dcit, Ltd. Room No. 17, Central Circle-31, Vir Hakikat Roi New Delhi Isbt Sarai Kala Khan Hazrat Nizamuddin, Delhi Pan : Aaacco176G (Appellant) (Respondent)

Section 143(3)

…for which assessee claims that assessee was illiterate person and was not aware that notices can be served through e-mail it also comes up that thereafter Ld. CIT(A) relied judgment of Hon’ble Supreme Court in the case of Shri B.N.Bhattachaterjee and Another 118 ITR 461 and without discussing the merits of the case dismissed appeal. 4. The Bench is of considered opinion that Ld. CIT(A) has fallen in error in not giving adequate opportunity of hearing and has also failed to decide the issues on merits how to make any inquiry himself in regard to issues. When earlier notices were issued on postal address then iss…

M/S Janiyyathul Mustharshideen Charitable Trust, Malappuram vs. ITO Ward 1, Tirur

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

ITA 980/COCH/2022[2010-11]Status: DisposedITAT Cochin11 Sept 2023AY 2010-11

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Janiyyathul Mustharshideen The Income Tax Officer Charitable Trust Ward -1, Tirur Edayoor Post Vs. Malappuram 676554 [Pan:Aaatj6491Q] (Appellant) (Respondent) Assessee By: Shri Shameem Ahmed, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 11.09.2023 Date Of Pronouncement: 11.09.2023 O R D E R Persanjay Arora, Am This Appeal By The Assessee Agitating The In Limine Dismissal Of It’S Appeal Vide Order Dated 31.10.2022 By The Commissioner Of Income Tax (Appeals), Income Tax Department [Cit(A)], Contesting It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Dated 28.03.2013 For Assessment Year (Ay) 2010-11. 2. Brief Facts Of The Case Leading To The Instant Appeal Are That The Assessee, A Public Charitable Trust Constituted Under The Trust Deed Dated 28.06.1999 & Registered U/S.12Aa Of The Act W.E.F. 20.10.2005, Returned It’S Income For The Relevant Year (On 29.06.2010) At Nil Income, Claiming Exemption U/S.11 Of The Act On The Voluntary Contributions Received During The Year, I.E., Rs.12.18 Lakhs. The Same Was Denied By The Assessing Officer (Ao) As The Assessee Had, Subsequent To Its Registration Under Section 12Aa Of The Act On 20.10.2005, I.E., On 21/10/2005, Totally Amended It’S Object Clause, Which Rather Was Required To Be Ratified By The Hon'Ble

For Appellant: Shri Shameem Ahmed, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 11Section 12ASection 143(3)Section 192Section 250(6)

…s. ITO jurisdictional High Court. Registration by itself would not lead to exemption u/s. 11 of the Act. The assessee’s appeal was dismissed by the first appellate authority for want of prosecution, following the decisions in CIT vs. B.N. Bhattachargee [1997] 118 ITR 461 (SC) and CIT vs. Multiplan India Pvt. Ltd. [1991] 38 ITD 320 (Del). 3. We have considered the rival contentions and perused the material of record. 3.1 The first thing that strikes one is that the impugned order does not satisfy the test of an order under section 250(6) of the Act, which reads as under: - Procedure in appeal. 250. (1) The Commis…

Pran Beverages (India) P. Ltd., North 24 Parganas vs. ACIT, Circle - 1(2), Kolkata

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

ITA 173/KOL/2023[2017-2018]Status: DisposedITAT Kolkata06 Sept 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R

Section 250Section 270ASection 274Section 36(1)(va)Section 37

…d, the assessee preferred appeal before the ld. CIT(A) but on account of non-appearance, appeal of the assessee was dismissed ex-parte by the ld. CIT(A) following the judgment of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Another, 118 ITR 461 (SC) and the decision of the Co-ordinate Bench of ITAT Delhi in the case of CIT vs. Multiplan India (P) Ltd. (1991) 38 ITD 320. 4. Aggrieved, the assessee is now in appeal before this Tribunal, raising the following grounds:- “1. FOR THAT the Ld. Commissioner of Income Tax (Appeals)-NFAC failed to appreciate that none of the conditions precedent…

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 221/RPR/2023[2012-13]Status: DisposedITAT Raipur05 Sept 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 220 & 221/Rpr/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 Pan: Ajeps8535K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 151

…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 Nos. 220 & 221/RPR/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 PAN: AJEPS8535K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nilesh Jain, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.08.2023 घोषणा क" तार"ख / Date of…

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 220/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Sept 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 220 & 221/Rpr/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 Pan: Ajeps8535K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 151

…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 Nos. 220 & 221/RPR/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 PAN: AJEPS8535K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nilesh Jain, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.08.2023 घोषणा क" तार"ख / Date of…

Hemlata Sharma, Jaipur vs. ITO, Ward-1, Jhunjhunu

In the result, the appeal of the assesseeis allowed for statistical purpose

ITA 67/JPR/2023[2012-13]Status: DisposedITAT Jaipur30 Aug 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 133Section 147Section 148Section 69Section 69B

…more to submit except for raising the ground. 4.1 The Hon'bleITAT 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 RTMENT appellant failed to make any submissions in support of grounds of appeal, this gives rise…

Ram Niwas Verma, Jaipur vs. Income Tax Officer, Ward-2(4), Jaipur

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

ITA 335/JPR/2023[2009-10]Status: DisposedITAT Jaipur29 Aug 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajni Kant Bhatra, CAFor Respondent: Ms. Monisha Choudhary, Addl. CIT-DR

Section 147Section 250Section 50CSection 80C

…1 RAM NIWAS VERMA VS ITO,WARD 2(4), JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhixkslkbZ]U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 335/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2009-10 cuke Shri Ram Niwas Verma The ITO A Block 701, Mangalams Aroma, Near Vs. Ward 2(4) Patrakar Colony, Mansarovar, Rampura, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACAPV 5640 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls…

Shri Amrit Raj Gupta, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

In the result, appeal of the assessee is partly allowed

ITA 26/RPR/2023[2013-14]Status: DisposedITAT Raipur23 Aug 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.26/Rpr/2023 निर्धारण वर्ष /Assessment Year: 2013-14 Shri Amrit Raj Gupta Vs Income Tax Officer Ward No.25 Ward-1(1) Hatri Chowk Bilaspur Juna, Bilaspur Chattisgarh- 495 001 Pan No. Apmpg 1659Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धारितीती की ओर से /Assessee By : Shri Sunil Kumar Agarwal & Smt. Laxmi Sharma, Cas राजस्व की ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई ाई की तारीख / Date Of Hearing : 17/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 23/08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Of The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, U/S 250 Of Income Tax Act, 1961 Dated 23.11.2022 For Assessment Year 2013-14, Arose From The Order U/S 144/147 Of The I.T. Act, 1961 Framed By The Assessing Officer, Ito, Ward- 1(1), Bilashpur Dated 19.11.2018. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. On The Facts & Circumstances Of The Case, The Ld. Cita) Has Erred In Sustaining The Addition Of Rs.58,00,000/- Made By The Ld. Ao On Account Of Undisclosed Income Being Capital Gain. 2. The Appellant Craves Leave, To Add Urge, Alter, Modify Or Withdraw Any Ground/S Before Or At The Time Of Hearing.”

For Appellant: Shri Sunil Kumar Agarwal & Smt. LaxmiFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 144Section 147Section 148Section 250

…No response has been received from the appellant till date. It is reasonable to infer from the continued non- compliance that the appellant is not serious to pursue its 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 than formally filling it but effectively prosecuting it. Hon'ble M.P. High Court 4 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…

Akash Promotors Developer Private Limited, 2385, Akashdeep Complex vs. ITO, Ward 1(1)

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

ITA 361/JPR/2023[2012-2013]Status: DisposedITAT Jaipur23 Aug 2023AY 2012-2013

Bench: Your Honours In The Offline Mode On 30.05.2023 Against The Order Dated Passed By Ld. Cit(A)- Nfac Delhi U/S 250 Of The I. T. Act, 1961. Such Order Passed By Ld.Cit(A) Was Served On The Appellant On 29.03.2023, Thus The Appeal Against The Said Order Was Supposed To Have Been Filed By The Appellant By 28.05.2023, However Though The Appeal Was Instituted On Time Through The Online Mode, Submission Of Appeal In The Offline Mode Got Delayed By 2 Days, As The Appeal Physically Has Been Filed On 30.05.2023 For The Reasons As Explained Below:

For Appellant: Shri Anoop Bhatiya (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 250Section 271(1)(c)Section 274

…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. 4.7 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 non attendance at hearings, inferring that assessee was not interested in prosecuting of appeal. 4.8 In the case of Ch…

Shri Chintan Kanjibhai Katariya, Anjar-Kutch vs. The ITO Ward-1, Gandhidham-Kutch

In the result, appeal of the assessee is dismissed

ITA 54/RJT/2022[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Sanjeev Ranjan, Sr. DR

Section 143(3)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.54/Rjt/2022 (Assessment Year: 2013-14) Chetan Kanji Katariya, Vs. Income Tax Officer, Nr. Pinjora Peer, B/h. Referral Ward-1, Hospital, Anjar-Kutch-370110 Gandhidham [PAN No.ALNPK6008Q] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 25.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the assess…

Shri Balbir Singh M/S Jaideep Gift Centre Taptej Singh Market, Moga vs. Additional Commissioner of Income Tax Moga Range Moga, Moga

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

ITA 746/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR

Section 143(3)Section 269SSection 269TSection 27Section 271D

…p over their rights” is applicable in this case. 3.3 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. Although the appellant has not attended the proceedings except once the authorized representative of the appellant filed submission. Thereafter the appellant has not attended the proceedings at all. However considering the facts Balbir Singh v. Addl…

CIT v. B.N. Bhattacharya & Another

What is CIT v. B.N. Bhattacharya & Another authority for?

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Judgments citing CIT v. B.N. Bhattacharya & Another

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

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

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

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

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

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

Amit Goel, Faridabad vs. DCIT Central Circle-I, Faridabad

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

Amit Goel, Faridabad vs. DCIT Central Circle 1, Faridabad

Capital Bus Service Pvt Ltd, Delhi vs. DCIT, Central Circle-31, New Delhi

M/S Janiyyathul Mustharshideen Charitable Trust, Malappuram vs. ITO Ward 1, Tirur

Pran Beverages (India) P. Ltd., North 24 Parganas vs. ACIT, Circle - 1(2), Kolkata

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

Hemlata Sharma, Jaipur vs. ITO, Ward-1, Jhunjhunu

Ram Niwas Verma, Jaipur vs. Income Tax Officer, Ward-2(4), Jaipur

Shri Amrit Raj Gupta, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

Akash Promotors Developer Private Limited, 2385, Akashdeep Complex vs. ITO, Ward 1(1)

Shri Chintan Kanjibhai Katariya, Anjar-Kutch vs. The ITO Ward-1, Gandhidham-Kutch

Shri Balbir Singh M/S Jaideep Gift Centre Taptej Singh Market, Moga vs. Additional Commissioner of Income Tax Moga Range Moga, Moga