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 367,282 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

Latesh Devi, Dadri vs. ITO Ward-2(1), Noida

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

ITA 315/DEL/2023[2010-11]Status: DisposedITAT Delhi27 Apr 2023AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Om Parkash, Sr.DR
Section 143(3)Section 147Section 250(6)

…of using his/her rights, are entitled to the benefits of law. • A person who has kept mum during the statutory period cannot claim for the enforcement of right after the statutory limitation. 4.1 The judgments in the case of B.N. Chattarcharjee and Another, 118 ITR 461 (SC); Estate of Late Tukojiroa Holkar vs. CWT, (1997) 223 ITR 480) (MP); and CIT vs. Multiplan India (P) Ltd. (1991) (38 ITD 320) were relied upon by the CIT(A) I.T.A No.315/Del/2023 3 while dismissing the appeal on the grounds of non prosecution. 5. We straightway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state th…

Sukhdev Singh, Jammu vs. Income Tax Officer Ward - 2 (2 ), Jammu

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

ITA 15/ASR/2023[2012-13]Status: DisposedITAT Amritsar25 Apr 2023AY 2012-13

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

Section 144Section 250Section 69

…erein the worthy CIT(A) has dismissed the appeal in limini with the following observation vide Para 4.2 of the order as under: 3 I.T.A. No. 15/Asr/2023 Sukhdev Singh v. ITO “4.2 Hon’ble Supreme Court in the case of C1T vs. B.N. Bhattacharjee and Another, 118 ITR 461 (SC) observed that preferring an appeal means more than formally filing it but effectively prosecuting it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, (1997) (223 ITR 480) (M.P.) dismissed the reference in default and for not taking necessary steps. Similar view has been taken by I.T.A.T. Delhi Bench in the cas…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2177/DEL/2022[2011-12]Status: DisposedITAT Delhi25 Apr 2023AY 2011-12

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…Apex Court's decisions in 2172 to 2177.Del.2022 Ramesh Yadav the cases of CIT vs. Rai Bahadur Hardutroy Motilal ITA No.2147/Del/2017 Corporate International Finance Service Ltd. vs. ITO Page 10 of 13 Chamaria 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…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2176/DEL/2022[2016-17]Status: DisposedITAT Delhi25 Apr 2023AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…Apex Court's decisions in 2172 to 2177.Del.2022 Ramesh Yadav the cases of CIT vs. Rai Bahadur Hardutroy Motilal ITA No.2147/Del/2017 Corporate International Finance Service Ltd. vs. ITO Page 10 of 13 Chamaria 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…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2175/DEL/2022[2015-16]Status: DisposedITAT Delhi25 Apr 2023AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…Apex Court's decisions in 2172 to 2177.Del.2022 Ramesh Yadav the cases of CIT vs. Rai Bahadur Hardutroy Motilal ITA No.2147/Del/2017 Corporate International Finance Service Ltd. vs. ITO Page 10 of 13 Chamaria 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…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, Nw Delhi

Appeal is allowed for statistical purposes

ITA 2174/DEL/2022[2014-15]Status: DisposedITAT Delhi25 Apr 2023AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…Apex Court's decisions in 2172 to 2177.Del.2022 Ramesh Yadav the cases of CIT vs. Rai Bahadur Hardutroy Motilal ITA No.2147/Del/2017 Corporate International Finance Service Ltd. vs. ITO Page 10 of 13 Chamaria 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…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2173/DEL/2022[2013-14]Status: DisposedITAT Delhi25 Apr 2023AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…Apex Court's decisions in 2172 to 2177.Del.2022 Ramesh Yadav the cases of CIT vs. Rai Bahadur Hardutroy Motilal ITA No.2147/Del/2017 Corporate International Finance Service Ltd. vs. ITO Page 10 of 13 Chamaria 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…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2172/DEL/2022[2012-13]Status: DisposedITAT Delhi25 Apr 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…Apex Court's decisions in 2172 to 2177.Del.2022 Ramesh Yadav the cases of CIT vs. Rai Bahadur Hardutroy Motilal ITA No.2147/Del/2017 Corporate International Finance Service Ltd. vs. ITO Page 10 of 13 Chamaria 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…

Muriwala Agrotech Private Limited, Rajasthan vs. DCIT Circle-14, Delhi

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

ITA 608/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Apr 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Shushil Kumar Gupta, CAFor Respondent: Shri Ram Dhan, Meena, Sr.DR
Section 143(3)Section 147Section 250(6)Section 37Section 37(1)

…nd passed ex-parte order. The CIT(A) has thus not disposed of the appeal on merit but dismissed on the grounds of indolence and negligence by making a reference to the judgment of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharya and another, 118 ITR 461. 5. Further aggrieved, the assessee preferred appeal before the Tribunal. 6. When the matter was called for hearing, the ld. counsel for the assessee submitted that the issue is squarely covered in favour of the assessee by several judgments of the Hon’ble I.T.A No.608/Del/2022 3 High Courts. It was contended that the penalty imposed on the as…

Krishna Enterprises, Chennai vs. ACIT, Ncc - 1, Chennai

In the result, the appeal filed by the Revenue is dismissed, the appeals filed by the assessee in I

ITA 153/CHNY/2020[2013-14]Status: DisposedITAT Chennai29 Mar 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 148

…of the Act dated 28.03.2016 by estimating the net profit at 30% and accordingly, addition of ₹.67,66,367/- was made. On appeal, since there was no representation from the assessee and by following the decisions in the case of CIT v. B.N. Bhattachargee & Anr. 118 ITR 461 and in the case of late Tukojirao Holkar v. CWT 223 ITR 480, the ld. CIT(A) dismissed the appeal filed by the assessee by confirming the addition made by the Assessing Officer. 8 I.T.A. Nos.1979 & 1888/Chny/16 & I.T.A. No.153/Chny/2020 7.1 On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has ch…

ACIT, Chennai vs. Krishna Enterprises, Chennai

In the result, the appeal filed by the Revenue is dismissed, the appeals filed by the assessee in I

ITA 1979/CHNY/2016[2012-13]Status: DisposedITAT Chennai29 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 148

…of the Act dated 28.03.2016 by estimating the net profit at 30% and accordingly, addition of ₹.67,66,367/- was made. On appeal, since there was no representation from the assessee and by following the decisions in the case of CIT v. B.N. Bhattachargee & Anr. 118 ITR 461 and in the case of late Tukojirao Holkar v. CWT 223 ITR 480, the ld. CIT(A) dismissed the appeal filed by the assessee by confirming the addition made by the Assessing Officer. 8 I.T.A. Nos.1979 & 1888/Chny/16 & I.T.A. No.153/Chny/2020 7.1 On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has ch…

Krishna Enterprises, Chennai vs. ACIT, Chennai

In the result, the appeal filed by the Revenue is dismissed, the appeals filed by the assessee in I

ITA 1888/CHNY/2016[2012-13]Status: DisposedITAT Chennai29 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 148

…of the Act dated 28.03.2016 by estimating the net profit at 30% and accordingly, addition of ₹.67,66,367/- was made. On appeal, since there was no representation from the assessee and by following the decisions in the case of CIT v. B.N. Bhattachargee & Anr. 118 ITR 461 and in the case of late Tukojirao Holkar v. CWT 223 ITR 480, the ld. CIT(A) dismissed the appeal filed by the assessee by confirming the addition made by the Assessing Officer. 8 I.T.A. Nos.1979 & 1888/Chny/16 & I.T.A. No.153/Chny/2020 7.1 On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has ch…

Om Prakash Kharol, Jaipur vs. ITO, WD4(3), Jaipur

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

ITA 442/JPR/2022[2009-10]Status: DisposedITAT Jaipur28 Mar 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Ms. Monisha Choudhary, Addl. CIT
Section 144Section 147Section 148

…t. 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 filing it but effectively prosecuting it. Hon’ble MP high Court in the case of Estate of late Tokojirao 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 ITAT, Delhi Bench in the case of C…

Om Prakash Kharol, Jaipur vs. ITO, WD4(3), Jaipur

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

ITA 441/JPR/2022[2009-10]Status: DisposedITAT Jaipur28 Mar 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Ms. Monisha Choudhary, Addl. CIT
Section 144Section 147Section 148

…t. 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 filing it but effectively prosecuting it. Hon’ble MP high Court in the case of Estate of late Tokojirao 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 ITAT, Delhi Bench in the case of C…

Om Prakash Kharol, Jaipur vs. ITO, WD4(3(, Jaipur

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

ITA 440/JPR/2022[2009-10]Status: DisposedITAT Jaipur28 Mar 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Ms. Monisha Choudhary, Addl. CIT
Section 144Section 147Section 148

…t. 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 filing it but effectively prosecuting it. Hon’ble MP high Court in the case of Estate of late Tokojirao 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 ITAT, Delhi Bench in the case of C…

Indian Red Cross Society Hanamkonda, Warangal vs. ITO, Exemption Ward-1(4), Hyderabad

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

ITA 112/HYD/2023[2016-17]Status: DisposedITAT Hyderabad23 Mar 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2016-17 Indian Red Cross Society, Vs. Income Tax Officer Hanamkonda, Warangal (Exemption) Pan:Aabii2634P Ward 1(4) Hyderabad (Appellant) (Respondent) Assessee By: Shri K.V. Chalamaiah, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 23/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated16.12.2022 Of The Learned Cit (A)-Nfac, Relating To A.Y.2016-17. 2. This Is The 2Nd Round Of Litigation Before The Tribunal. Facts Of The Case, In Brief, Are That The Assessee Is A Trust & Filed Its Return Of Income Declaring ‘Nil’ Income After Claiming Exemption U/S 11 Of The I.T. Act. The Case Was Selected For Scrutiny & The Assessment Was Completed On 20.12.2018 At An Assessed Income Of Rs.15,08,580/-.

For Appellant: Shri K.V. Chalamaiah, CAFor Respondent: Shri Kumar Aditya, DR
Section 11Section 12A

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

Jainson Holding Pvt. Ltd., Delhi vs. ITO, Ward 13(2), Delhi

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

ITA 2004/DEL/2021[2015-16]Status: DisposedITAT Delhi21 Mar 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2015-16 Jainson Holding Pvt. Ltd. Ito H. No.23A, Officer 201, Vs Ward- 13(2) Kamal Tower, Vijay Chowk Delhi Laxmi Nagar, New Delhi-110092 Pan No.Aaccj3878J (Appellant) (Respondent)

…the CIT(A) was left with no choice but to dismiss the appeal exparte. However, while dismissing the appeal the CIT(A) has not considered the merits of the case and strongly relied upon the decision of the Hon’ble Supreme Court in the case of BN Bhattacharjee 118 ITR 461 and Madhya Pradesh High court of Estate Late Tukojirao Holkar 223 ITR 480. 6. In the interest of justice and fair play we are of the considered opinion that the CIT(A) ought to have dismiss the appeal on merits of the case after calling for the assessment records and related documents. Therefore, considering the facts of the case in totality we s…

Sh. Nand Lal, Village Thada Via Seethal, Tehsil Tijara, Alwar vs. ITO, Ward-Bhiwadi, Alwar

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

ITA 38/JPR/2023[2012-13]Status: DisposedITAT Jaipur14 Mar 2023AY 2012-13

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Ms Monisha Choudhary (Addl. CIT)
Section 139(1)Section 142(1)Section 147Section 148Section 271(1)(b)Section 271FSection 54

…g more to submit except for raising the ground. 4.1 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 the appellant failed to make any submissions in support of grounds of appeal, this gives rise to an u…

Solar Outsourcing Services, Trichy vs. ITO, Ward-1(2), Trichy

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

ITA 106/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 Mar 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.106/Chny/2023 िनधा"रण वष" /Assessment Year: 2017-18 M/S.Solar Outsourcing Services, V. The Income Tax Officer, 29/1/12 Wahab Complex, Ward-1(2), Heber Road, Trichy. Bheema Nagar, Trichy-620 001. [Pan: Abtfs 2116 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.N. Arjun Raj, Ca ""थ" की ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 02.03.2023 घोषणा की तारीख /Date Of Pronouncement : 08.03.2023

For Appellant: Mr.N. Arjun Raj, CAFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 143(1)Section 36(1)(va)Section 43B

…n to the assessee, but neither the assessee appeared nor submitted any details. :: 3 :: Therefore, the Ld.CIT(A) by taking note of certain judicial precedents, including the decision of the Hon’ble Supreme Court in the case of B.N.Bhattachargee, reported in 118 ITR 461 (SC), dismissed the appeal filed by the assessee. 4. The Ld.Counsel for the assessee submitted that the Ld.CIT(A) passed an ex-parte order without giving sufficient opportunity of hearing to the assessee. Therefore, the matter may be set aside to the file of the Ld.CIT(A) to give one more opportunity of hearing to the assessee. 5. The Ld.DR s…

Paras Brick Field, Mirzapur vs. DCIT(Cent. Cir.), Allahabad

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

ITA 15/ALLD/2022[2006-07]Status: DisposedITAT Allahabad23 Jan 2023AY 2006-07

Bench: Shri.Vijay Pal Rao

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 145(3)

…f Tukojirao Holkar vs. CWT (223 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." Similarly, their Lordship, in case of CIT vs. B. N. Bhattacharya (118 ITR 461) (pages 477,478) had held that, "appeal does not mean merely filing of appeal but effectively pursuing it." Hon'ble ITAT, Delhi, in the case of Whirlpool India Ltd. vs. DCIT (ITA No. 2006/Del/2011 dated 19.12.2011) has dismissed appeal for non- attending hearing, inferring that the appellant is not effectively pursuing the appeal. 4.7 The Hon'ble…