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 367,368 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

Masterway Consultants Ltd., New Delhi vs. DCIT, Circle- 16(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3828/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.3828/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: Ms. Deepashree Rao, CAFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Zion Promotors & Developers (P) Ltd., New Delhi vs. DCIT, Circle- II, Faridabad

In the result, this appeal of the assessee is allowed

ITA 3741/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Jan 2020AY 2010-11

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: Sh. V.K. Tulsian, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…ate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…

Reliance Polycrete Ltd., New Delhi vs. DCIT, Circle- 21(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3718/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: NoneFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "यायपीठ आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ “ड" "द"ली "यायपीठ ड"ड" ड"”, "द"ली म" "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 3718/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Reliance Polycrete Ltd., H-23A, Office No. 201, Kamal Tower, Vijay Chowk, L…

Devendra Singh, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 3684/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiya

For Appellant: Sh. Archna Singh, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Vas India Communication Pvt. Ltd., Delhi vs. ITO, Ward- 26(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3376/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: NoneFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "यायपीठ आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ “ड" "द"ली "यायपीठ ड"ड" ड"”, "द"ली म" "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 3376/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" VAS India Communication Pvt. Ltd., F-20, Gali No. 10, Laxmi Nagar, New Delh…

Virender Singh Tyagi, Ghaziabad vs. ITO, Ward- 2(5), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 3349/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jan 2020AY 2011-12

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: NoneFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "यायपीठ आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ “ड" "द"ली "यायपीठ ड"ड" ड"”, "द"ली म" "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA No. 3349/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Virender Singh Tyagi, H. No. 45, Dundhera, MJ 24, By Pass Road, Vijay Nagar…

Anita Bhati, Ghaziabad vs. DCIT, Circle-1, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 2965/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.2965/Del/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Mvl Ltd., New Delhi vs. ACIT, Circle- 17(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2782/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No: 2782/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Pratibha Impex Pvt. Ltd., New Delhi vs. ITO, Ward- 20(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2607/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: Sh. Satyajeet Goel, CA & Sh. Prateek Gupta, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…ate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…

Kalu Ram, Noida vs. ITO, Ward-2(1), Noida

In the result, this appeal of the assessee is allowed

ITA 2578/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.2578/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16 िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Involute Engineering Pvt. Ltd., New Delhi vs. DCIT, Circle- 12(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2490/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.2490/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष"

For Appellant: Ms. Arunima Dewani, C.AFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Vijay Kumar Narula, New Delhi vs. ITO, Ward-44(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2453/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: NoneFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "यायपीठ आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ “ड" "द"ली "यायपीठ ड"ड" ड"”, "द"ली म" "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA No. 2453/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Vijay Kumar Narula, C-1 Block, Plot No. 6, LGF, Rajendra Sunheri Bhawan, Ja…

New Star System Solutions P.Ltd, New Delhi vs. DCIT, Circle-18(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 2219/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiya

For Appellant: NoneFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Vansh Infrabuild Pvt. Ltd., Meerut vs. ITO, Ward- 2(4), Meerut

In the result, this appeal of the assessee is allowed

ITA 205/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: NoneFor Respondent: Ms. Rakhi Vimal, Sr.DR
Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली "यायपीठ आयकर अपीलीय अिधकरण "द"ली "यायपीठ "द"ली "यायपीठ “ड" "द"ली "यायपीठ ड"ड" ड"”, "द"ली म" "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA No. 205/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Vansh Infrabuild Pvt. Ltd., 154, Bazaar Peramal, Near Ganga Mandir, Meerut,…

Lalit Gupta, Greater Noida vs. DCIT, Circle- 2, Noida

In the result, this appeal of the assessee is allowed

ITA 4689/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Jan 2020AY 2014-15

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं. / Ita No.4689/Del/2017 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Rhishab Jetley, AdvocateFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Amita Kapur, Gurgaon vs. DCIT, Circle- 1, Noida

In the result, this appeal of the assessee is allowed

ITA 4449/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Sh. N.K. Billaiyaआयकर अपील सं आयकर अपील सं. / Ita No.4449/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Apoorv Singhal, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of…

Ridhima Overseas Pvt. Ltd., New Delhi vs. ITO, Ward- 21(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 3294/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms. Sushma Chowla & Shri R.K. Panda

For Appellant: Sh. Ajay Mankotia, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 250(6)

…ate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…

Kuldeep, New Delhi vs. ITO, Ward- 39(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 4005/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Jan 2020AY 2010-11

Bench: Ms. Sushma Chowla

For Appellant: Ms. Rano Jain, Adv. &For Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 147Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to Assessment Year 2010-11 the conc…

M/S. S Mobility Ltd., Noida vs. ACIT, Meerut

In the result, this appeal of the assessee is allowed

ITA 2475/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Jan 2020AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita No.2475/Del/2017 "नधा"रण वष" / Assessment Year 2009-10 S Mobility Ltd. Global Knowledge Park, 19A & 19B, Sector-125, Noida-201301. ..........अपीलाथ"/Appellant Pan-Aabcm5619D Vs The Acit, …………. ""यथ" / Respondent Circle-2, Meerut.

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Saras Kumar, Sr.DR
Section 143(3)Section 250(6)

…ate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence…

Ravinder Pal Singh, New Delhi vs. ITO, Ward-63(2), New Delhi

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

ITA 7864/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Virender Chauhan, CAFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR

…mmissioner (Appeals] was justified in recording the finding that notice had been validly served". 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”. Further, reliance is also placed in the case of Rajesh Chauhan vs. ITO, ITA no 1502/Del/2017 order dated 04.07.2017, Hon'ble ITAT Delhi Bench has dismissed the appeal of the assessee by observing as under- "2. None appeared on behalf of the assessee at th…