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 367,194 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 147Section 148Section 250Section 144Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking ordersection 25opportunity of being heardsection 250condonation of delaysection 69aappeal before the tribunalsection 142(1)section 144section 148section 147

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

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

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

ITA 745/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…

M/S. Champion Agro Ltd., Sapar (Veraval), Rajkot-Gujarat vs. The Deputy Comissioner of Income Tax, Circle-1(1), Rajkot-Gujarat

In the result, all the three appeals filed by the Assessee are hereby dismissed

ITA 46/RJT/2018[2013-14]Status: HeardITAT Rajkot07 Jul 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 144Section 271(1)(c)

…ssee has been largely non-compliant during assessment, and has not responded to the notices of hearing of appeal. The only inference that can be drawn is that the assessee does not wish to pursue the appeal. In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 &. 478) wherein their Lordships have held that "the appeal does not mean merely filing of appeal but effectively pursuing it." 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 the p…

M/S. Champion Agro Ltd., Sapar (Veraval), Rajkot-Gujarat vs. The Deputy Comissioner of Income Tax, Circle-1(1), Rajkot-Gujarat

In the result, all the three appeals filed by the Assessee are hereby dismissed

ITA 45/RJT/2018[2013-14]Status: HeardITAT Rajkot07 Jul 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 144Section 271(1)(c)

…ssee has been largely non-compliant during assessment, and has not responded to the notices of hearing of appeal. The only inference that can be drawn is that the assessee does not wish to pursue the appeal. In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 &. 478) wherein their Lordships have held that "the appeal does not mean merely filing of appeal but effectively pursuing it." 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 the p…

M/S. Champion Agro Ltd., Sapar (Veraval), Rajkot-Gujarat vs. The Deputy Comissioner of Income Tax, Circle-1(1), Rajkot-Gujarat

In the result, all the three appeals filed by the Assessee are hereby dismissed

ITA 44/RJT/2018[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 144Section 271(1)(c)

…ssee has been largely non-compliant during assessment, and has not responded to the notices of hearing of appeal. The only inference that can be drawn is that the assessee does not wish to pursue the appeal. In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 &. 478) wherein their Lordships have held that "the appeal does not mean merely filing of appeal but effectively pursuing it." 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 the p…

Bala Siddeshwar Aitha, Warangal vs. ITO, Ward-3, Warangal

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

ITA 269/HYD/2023[2014-15]Status: DisposedITAT Hyderabad20 Jun 2023AY 2014-15

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 269/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Bala Siddeshwar Aitha, Vs. Income Tax Officer, Cherial, Ward-3, Warangal Warangal [Pan No. Apepa3520N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Smt. S. Sandhya, Ar रधजस्‍व द्वधरध/Revenue By: Shri T. Venkanna, Dr सुिवधई की तधरीख/Date Of Hearing: 07/06/2023 घोर्णध की तधरीख/Pronouncement On: 20/06/2023

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri T. Venkanna, DR
Section 143(3)Section 250(6)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 269/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Bala Siddeshwar Aitha, Vs. Income Tax Officer, Cherial, Ward-3, Warangal Warangal [PAN No. APEPA3520N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Shri T. Venkanna, DR सुिवधई की तधरीख/Date of hearing: 07/06/2023 घोर्णध की तधरीख/Pronouncement on: 20/06/2023 आदेश / ORDER Aggrieved by the order dated 29…

Surjan Singh Meena, Jaipur vs. JCIT, Range-6, Jaipur

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

ITA 92/JPR/2023[2010-11]Status: DisposedITAT Jaipur14 Jun 2023AY 2010-11

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

For Appellant: Shri Neeraj Lalwani, ProxyFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR
Section 147Section 269SSection 271DSection 272A(1)

…sleep 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 assessee…

Scb Steel P.Ltd (Earlier Known As Cbs Energy Systems P.Ltd), New Delhi vs. DCIT, Circle-5(2), New Delhi

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

ITA 166/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Jun 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Sachin Kumar, CAFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 133(6)Section 143(2)Section 143(3)Section 40Section 68

…primarily owing to the fact that assessee failed to appear before the first appellate authority to present its case in its perspective. The CIT(A) gathered strength from the judgments rendered by the Hon’ble Supreme Court in CIT vs. B. N. Bhattacharya (1997) 118 ITR 461 (SC) and proceeded ex- parte to confirm the action of the Assessing Officer. 6. Aggrieved by the order of the CIT(A), the assessee is in appeal before the Tribunal. At the time of hearing, the ld. counsel at the threshold pointed out that the order of the CIT(A) is ex-parte. The ld. AR for the assessee also pointed out that the assessee has duly…

Vidhyasagar Charitable Trust, Rajkot vs. The ITO Ward-1, Rajkot

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

ITA 77/RJT/2023[2011-12]Status: HeardITAT Rajkot09 Jun 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. M. Manek, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 13(2)(c)Section 13(3)Section 147Section 250Section 271(1)(c)

…ppeal 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 Vidhyasagar Charitable Trust vs. ITO(E) Asst.Year –2011-12 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 filling 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…

Sai Kripa Trading, Pvt. Ltd, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

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

ITA 119/RPR/2023[2011-12]Status: DisposedITAT Raipur29 May 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.119/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Sai Kripa Trading Pvt. Ltd. G-11, Anupam Nagar, Behind Tv Tower, Shankar Nagar Ward, Raipur (C.G.)-492 001 Pan : Aaics1638P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 131Section 139(1)Section 144Section 147Section 148Section 250Section 68

…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.” The assessee being aggrieved with the order of the CIT(Appeals) has 5. carried the matter in appeal before me. 6. As observed hereinabove, the CIT(Appea…

Ashok Kumar, Sikar vs. ITO Ward 1, Sikar

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

ITA 108/JPR/2023[2013-14]Status: DisposedITAT Jaipur25 May 2023AY 2013-14

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

For Appellant: Shri R.S. Poonia (C.A.)For Respondent: Ms Runi Pal (Addl.CIT)
Section 133(6)Section 144Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 107 &108/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 20012-13 & 2013-14 cuke Ashok Kumar ITO Vs. S/o Sh. Kan Singh, Ward-1, Sikar. 198, Johada Shymkani, Kirdoli, Sikar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: HDYPK 2313 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.S. Poonia (C.A.) jktLo dh v…

Ashok Kumar, Sikar vs. ITO, Ward 1, Sikar

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

ITA 107/JPR/2023[2012-13]Status: DisposedITAT Jaipur25 May 2023AY 2012-13

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

For Appellant: Shri R.S. Poonia (C.A.)For Respondent: Ms Runi Pal (Addl.CIT)
Section 133(6)Section 144Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 107 &108/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 20012-13 & 2013-14 cuke Ashok Kumar ITO Vs. S/o Sh. Kan Singh, Ward-1, Sikar. 198, Johada Shymkani, Kirdoli, Sikar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: HDYPK 2313 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.S. Poonia (C.A.) jktLo dh v…

The District Coop Central Bank Ltd, Kakinada vs. Assistant Commissioner of Income Tax, Circle-1, Kakinada

In the result appeals of the assessee are allowed for statistical purpose

ITA 39/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam23 May 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.38/Viz/2023 & 39/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2018-19) District Coop Central Bank Ltd. Vs. Asst.Commissoner Of D.No.70-1-28/1 Income Tax Nagamallithota Junction Circle-1 Pithapuram Road Kakinada Kakinada [Pan : Aaaat 4266G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement 23.05.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/1048029461(1) Dated 15.12.2022 & Itba/Nfac/S/250/2022- 23/1048317778(1) Dated 29.12.2022 For The Assessment Year (A.Y.) 2014-15 & 2018-19, Arising Out Of The Assessment Orders Passed By The Assessing Officer (Ao) U/S 143(3) Of The Income Tax Act, 1961 (In Short

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(2)Section 143(3)Section 40

…nds. The Ld. CIT(A) relied on the decision of coordinate bench of 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), which held that the appeal does not mean merely filing of the appeal, but effectively pursuing it. Keeping in view the aforesaid factual position, the Ld. CIT(A) decided the appeal on merits. On examination of the records available, the Ld.CIT(A) held that the AO has rightly assessed an income of Rs.4,33,82,735/- and confirmed the addition…

The District Coop Central Bank Ltd, Kakinada vs. Assistant Commissioner of Income Tax, Circle-1, Kakinada

In the result appeals of the assessee are allowed for statistical purpose

ITA 38/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam23 May 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.38/Viz/2023 & 39/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2018-19) District Coop Central Bank Ltd. Vs. Asst.Commissoner Of D.No.70-1-28/1 Income Tax Nagamallithota Junction Circle-1 Pithapuram Road Kakinada Kakinada [Pan : Aaaat 4266G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement 23.05.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/1048029461(1) Dated 15.12.2022 & Itba/Nfac/S/250/2022- 23/1048317778(1) Dated 29.12.2022 For The Assessment Year (A.Y.) 2014-15 & 2018-19, Arising Out Of The Assessment Orders Passed By The Assessing Officer (Ao) U/S 143(3) Of The Income Tax Act, 1961 (In Short

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(2)Section 143(3)Section 40

…nds. The Ld. CIT(A) relied on the decision of coordinate bench of 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), which held that the appeal does not mean merely filing of the appeal, but effectively pursuing it. Keeping in view the aforesaid factual position, the Ld. CIT(A) decided the appeal on merits. On examination of the records available, the Ld.CIT(A) held that the AO has rightly assessed an income of Rs.4,33,82,735/- and confirmed the addition…

Kalyan Sahai Gurjar, Jaipur vs. CIT(A), Jaipur

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

ITA 195/JPR/2023[2011-12]Status: DisposedITAT Jaipur23 May 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 195/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 Kalyan Sahai Gurjar S/o Surja Ram Gurjar Bhojera, Virat Nagar, Jaipur cuke Vs. CIT(A) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALMPG 1989 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Prajapat (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@

For Appellant: Shri Mahendra Prajapat (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 147

…e appellant has failed to provide any documentary evidence in support of the said salary income, in absence of which, the claim of the appellant could not be verified at the appellate stage. 5.1 Hon'ble Supreme Court in the case of B.N. Bhattacharjee & other 118 ITR 461 [SC] held that the appeal does not mean merely filling of the appeal but effectively pursuing the same. 5.2 The aforesaid circumstances show that the appellant is not interested in pursuing its appeal. The maxim 'vigilantibus non-dormientibus jura subvenunt' i.e.. the law assists those who are vigilant and not those who sleep over their rights,…

Ankit Kapoor, New Delhi vs. JCIT Range - 63, New Delhi

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

ITA 5878/DEL/2019[2015-16]Status: DisposedITAT Delhi18 May 2023AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Ms. Monika Agarwal, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 246Section 40A(3)Section 68

…rder by violating the principle of natural justice and the assessment made is thus vitiated in law. 4. That the learned CIT (A) has also failed to appreciate that, the judgment of the Apex Court in the case of CIT vs. B. N. Bhattacharjee & another reported in 118 ITR 461 and Late Tukoji Rao Holker Vs. CWT 223 ITR 480 (MP) & CIT Vs. Multiplan India Pvt. Ltd. 38 ITO 320 (Del).had no application in respect of the appeal filed by the assessee u/s 246 A of the Income Tax Act. 5. That on the facts and circumstances of the present case and in law, the Ld. CIT (A) erred in confirming the Order of the Assessing Officer wh…

Ku. Anisha J. Thakkar, Nashik vs. Income-Tax Officer, Ward - 2(4), Nashik

Appeals of the assessee are DISMISSED

ITA 812/PUN/2018[2014-15]Status: FixedITAT Pune01 May 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 809/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Jayesh Vallabh Thakkar, 7, The Acit, Circle-2, Chopda Estate, Kalanagar, Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Aakpt6870D Road, Nashik. (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 810/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Bhavik Jayesh Thakkar, 7, The Ito, Ward-2 (4), Neelkanth, Behind Kalanagar, Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Agcpt7925M (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 811/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Smt. Jayshree J. Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Aakpt6871D (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 812/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Ku. Anisha Jayesh Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Afzpt1110Q Road, Nashik. (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri M. G. Jasnani
Section 143(3)

…India Ltd.’, 38 ITD 320 (Del); Hon’ble Madhya Pradesh High Court decision in the case of ‘Estate of Late Tukojirao Holkar vs. CWT’ 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ reported in 118 ITR 461 (SC) wherein their Lordships have held that, ‘the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same’ on this very ground albeit instant appeals can be dismissed as un-admitted. However in the larger interest of justice we proceed to decide these appeals ex-parte on merits in terms of rule 24 of ITAT Rules.…

Smt. Jayshree Jayesh Thakkar, Nashik vs. Income-Tax Officer, Ward - 2(4), Nashik

Appeals of the assessee are DISMISSED

ITA 811/PUN/2018[2014-15]Status: FixedITAT Pune01 May 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 809/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Jayesh Vallabh Thakkar, 7, The Acit, Circle-2, Chopda Estate, Kalanagar, Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Aakpt6870D Road, Nashik. (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 810/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Bhavik Jayesh Thakkar, 7, The Ito, Ward-2 (4), Neelkanth, Behind Kalanagar, Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Agcpt7925M (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 811/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Smt. Jayshree J. Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Aakpt6871D (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 812/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Ku. Anisha Jayesh Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Afzpt1110Q Road, Nashik. (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri M. G. Jasnani
Section 143(3)

…India Ltd.’, 38 ITD 320 (Del); Hon’ble Madhya Pradesh High Court decision in the case of ‘Estate of Late Tukojirao Holkar vs. CWT’ 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ reported in 118 ITR 461 (SC) wherein their Lordships have held that, ‘the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same’ on this very ground albeit instant appeals can be dismissed as un-admitted. However in the larger interest of justice we proceed to decide these appeals ex-parte on merits in terms of rule 24 of ITAT Rules.…

Bhavik Jayesh Thakkar, Nashik vs. Income-Tax Officer, Ward - 2(4), Nashik

Appeals of the assessee are DISMISSED

ITA 810/PUN/2018[2014-15]Status: FixedITAT Pune01 May 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 809/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Jayesh Vallabh Thakkar, 7, The Acit, Circle-2, Chopda Estate, Kalanagar, Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Aakpt6870D Road, Nashik. (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 810/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Bhavik Jayesh Thakkar, 7, The Ito, Ward-2 (4), Neelkanth, Behind Kalanagar, Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Agcpt7925M (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 811/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Smt. Jayshree J. Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Aakpt6871D (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 812/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Ku. Anisha Jayesh Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Afzpt1110Q Road, Nashik. (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri M. G. Jasnani
Section 143(3)

…India Ltd.’, 38 ITD 320 (Del); Hon’ble Madhya Pradesh High Court decision in the case of ‘Estate of Late Tukojirao Holkar vs. CWT’ 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ reported in 118 ITR 461 (SC) wherein their Lordships have held that, ‘the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same’ on this very ground albeit instant appeals can be dismissed as un-admitted. However in the larger interest of justice we proceed to decide these appeals ex-parte on merits in terms of rule 24 of ITAT Rules.…

Jayesh Vallabh Thakkar, Nashik vs. Assistant Commissioner of Income-Tax, Circle - 2, Nashik

Appeals of the assessee are DISMISSED

ITA 809/PUN/2018[2014-15]Status: FixedITAT Pune01 May 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 809/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Jayesh Vallabh Thakkar, 7, The Acit, Circle-2, Chopda Estate, Kalanagar, Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Aakpt6870D Road, Nashik. (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 810/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Mr. Bhavik Jayesh Thakkar, 7, The Ito, Ward-2 (4), Neelkanth, Behind Kalanagar, Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Agcpt7925M (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 811/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Smt. Jayshree J. Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Gangapur Road, Gadkari Chowk, Old Agra Nashik–422 022 Maharashtra. Road, Nashik. Pan Aakpt6871D (Appellant) (Respondent) आयकर अपऩल सं. / Ita No. 812/Pun/2018 निर्धारण वर्ा / Assessment Year : 2014-15 Ku. Anisha Jayesh Thakkar, The Ito, Ward-2 (4), 7, Chopda Estate, Kalanagar Vs Kendriya Rajaswa Bhavan, Nashik–422 022 Maharashtra. Gadkari Chowk, Old Agra Pan Afzpt1110Q Road, Nashik. (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri M. G. Jasnani
Section 143(3)

…India Ltd.’, 38 ITD 320 (Del); Hon’ble Madhya Pradesh High Court decision in the case of ‘Estate of Late Tukojirao Holkar vs. CWT’ 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ reported in 118 ITR 461 (SC) wherein their Lordships have held that, ‘the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same’ on this very ground albeit instant appeals can be dismissed as un-admitted. However in the larger interest of justice we proceed to decide these appeals ex-parte on merits in terms of rule 24 of ITAT Rules.…

Jagdish Chandra Suwalka, Jaipur vs. JCIT, Range-7, Jaipur

In the result, appeal of the assessee is allowed

ITA 376/JPR/2022[2015-16]Status: DisposedITAT Jaipur28 Apr 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl. CIT)
Section 143(1)Section 143(2)Section 143(3)Section 269SSection 271DSection 44A

…what 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 Hon’ble Apex Court's decisions in the cases of CIT vs. RaiBahadurHardutroyMotilalChamaria 66 ITR 443 (SC) and CIT vs. B.N. Bhattachargee 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 underassessment, he can enhance the assessment. Just as, once the assessment proceedings are set in m…