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 366,470 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

Blue Breeze Trading LLP, Dlehi vs. DCIT Central Circle -27, Delhi

In the result, the appeal of the assessee is accordingly allowed in above terms for statistical purposes

ITA 5056/DEL/2025[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 153CSection 250Section 69

…not comply with the notices issued. The appellant has not come forward to effectively controvert the findings of the AO. It 11 Blue Breeze Trading LLP, Delhi may be worth noting that Hon'ble Supreme Court in the case of Shri B. N. Bhattacharjee and another (118 ITR 461) has held that the appeal does not mean only filing of memo of appeal but also pursuing it effectively. In view of persistent non-compliance to the notices issued to the appellant, I am constrained to presume that the appellant is not interested in pursuing this appeal, although a submission mentioned above has been filed on the ITBA Portal. Thes…

Umbrella Gold Trading Commodities Private Limited, Pune vs. ITO Ward 7(1), Pune

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

ITA 2330/PUN/2025[2017-18]Status: DisposedITAT Pune04 Dec 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Umbrella Gold Trading & Ito, Ward 7(1), Pune Commodities Private Limited Laxmi Puran, Phase Ii, S Vs. No.157/A2, Yerwada, Pune – 411006 Pan: Aabcu7553N (Appellant) (Respondent) Assessee By : Shri Bhavik Chheda Department By : Smt. Indira R. Adakil, Addl.Cit Date Of Hearing : 03-12-2025 Date Of Pronouncement : 04-12-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Bhavik ChhedaFor Respondent: Smt. Indira R. Adakil, Addl.CIT
Section 143(2)Section 144Section 147Section 148Section 148ASection 151Section 37Section 69A

…id not make any compliance to the various statutory notices issued by the office of the Ld. CIT(A) / NFAC, therefore, the Ld. CIT(A) / NFAC, following the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattachargee & Another reported in (1979) 118 ITR 461 (SC) and various other decisions, dismissed the appeal filed by the assessee. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee at the outset submitted that the notice was issued by the Assessing Officer after obtaining the approval of the CIT instead of Pr.…

Mukeshkumar Balmukund Agarwal (HUF), Surat vs. ITO, Ward 1(3)(3), Surat

In the result, the appeal is allowed for statistical purposes

ITA 139/SRT/2025[2017-18]Status: DisposedITAT Surat03 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.139/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Mukeshkumar Balmukund Agarwal Vs. Ito, (Huf), Ward – 1(3)(3), 9A, Ratan Shyam Apartment, Nr. Surat Panjrapole, Ghod Dod Road, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aachm3444A (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 115BSection 143(2)Section 250Section 253(3)

…e appellant has not furnished any submission before the CIT(A). The CIT(A) referred to the decisions in cases of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP), New Diwan Oil Mills vs. CIT, 296 ITR 495 (P & H), CIT vs. B.N. Bhattacharjee & Another, 118 ITR 461 (SC), wherein it was held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. He further relied on the decision of Hon’ble Supreme ITA No.139/SRT/2025/AY 2017-18 Mukeshkumar Balmukund Agarwal (HUF) Court in case of CIT vs. Durga Prasad More, 82 ITR 540 (SC) and held that the onus of explaining th…

Proton Positive Health Care India Private Limited, Hyderabad vs. ACIT., Circle -16(2), Hyderabad

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

ITA 812/HYD/2025[2016-17]Status: DisposedITAT Hyderabad03 Dec 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.812/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Proton Positive Health Vs. Assistant Commissioner Care India Private Limited, Of Income Tax, Hyderabad. Circle-16(2), Pan: Aafcp6862K Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 19/11/2025 घोषणा की तारीख/Date Of 03/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) (For Short, “Cit(A)”) Dated 07/03/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 271(1)(C) Of The Income-Tax Act, 1961 (For Short, “Act”) Dated 28/06/2019 For Ay 2016-17. The Assessee Has Assailed The Impugned Order Passed By The Cit(A) On The Following Grounds Of Appeal Before Us:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 143(1)Section 271(1)Section 271(1)(c)Section 56(2)(viib)

…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. iv) 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. v) In the case of Chad…

Nazerabibi Nadeem Shama, Surat vs. ITO, Ward 2 (3) (6), Surat

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

ITA 760/SRT/2025[2019-20]Status: DisposedITAT Surat02 Dec 2025AY 2019-20

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.760/Srt/2025 Assessment Year: (2019-20) (Hybrid Hearing) Nazerabibi Nadeem Shama, Vs. Ito, 401, 4Th Floor, Dhoom Palace, Nr. I. P. Ward – 2(3)(6), Mission School, Muglisara, Surat – Surat 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Dbpps2760J (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 13/11/2025 Date Of Pronouncement 02/12/2025

Section 148Section 250Section 69A

…etails nor sought adjournment. The CIT(A) held that the appellant is not interested in pursuing the appeal. He relied on the decision of Hon’ble Supreme Cour in cases of B.N. Bhattacharjee ITA No.760/SRT/2025/AY.2019-20 Nazerabibi Nadeem Shama and Another, 118 ITR 461, M/s Chemipol vs. UOI, Excise Appeal No.62 of 2009 (Bom - HC). The appellant had also not been able to discharge the primary onus/burden statutorily and judicially cast upon him to substantiate the claims made in his appeal. He held that the appellant did not comply to any of the notices during the assessment proceedings and failed to submit nece…

Gourav Bhagwandas Agarwal, Pune vs. ITO Ward 8(1), Pune

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

ITA 894/PUN/2025[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Manish M. Mehta
Section 147Section 148Section 151Section 234ASection 69A

…ssued, even adjournment was not sought. In such situation, the only conclusion which can be drawn is that the appellant is not interested in pursuing the appeal. 4.3. It has been held by the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol vs. Union of India in Excise Appeal N…

Daulat Savala Narute, Pune vs. ITO Ward 5(20, Pune

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

ITA 520/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.520/Pun/2025 Assessment Year : 2015-16

For Respondent: Shri Udol Raj Singh
Section 147

…(A) referring to 3 Daulat Savala Narute the principle embodied in the well known latin dictum “Vigilantibus Et Non Dormientibus Jura Sub Veniunt” and also placing reliance on the judgment of Hon’ble Apex Court in the case of CIT Vs. B.N. Bhattacharjee (1979) 118 ITR 461 (SC) and the judgment of Hon’ble Punjab & Haryana High Court in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP). Therefore, ld. Counsel for the assessee has prayed for remitting the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication along with making a request to admit the legal issue raised…

Shree Vishal Jewellers, Pune vs. DCIT Circle 9 Pune, Akurdi Pune

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

ITA 1975/PUN/2025[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1975/Pun/2025 धििाारण वर्ा / Assessment Year : 2017-18 Shree Vishal Jewellers, Dcit, Circle-9, Pune Kohinoor Arcade, Nigdi, Pune-411044 Vs. Pan : Achfs8052R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sushant Padhye Department By : Shri Udaya Bhaskar Jakke Date Of Hearing : 11-11-2025 Date Of 28-11-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 14.07.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. Error In Additions Of Rs.6,25,94,300/- In Respect Of Provision Of Section 68 Of The Act. The Ao Erred In Appreciating The Complexity Of Assessee'S Business & Made Addition Based On Conjecture Rather Than Evidence. Addition Was Made Merely By Treating Excess Balance Of Cash As Unexplained Credits Thereby Ignoring The Circumstances In Which Such Cash Was Recorded. 2. Error In Additions Of Rs.82,96,610/- In Respect Of Provision Of Section 68 Of The Act. The Ao Made An Addition In Haste Without Completely Understanding The Facts Of The Case. This Addition Belies A Sense Of Proportion. A. Addition Of Rs.46,96,610/- Of Unsecured Loan Forwarded By Mrs. Sangeeta Sonigara: The Officer Erred In Appreciating The Fact That The Loan Could Have Been Given By The Said Person From Gifts Received Or Through Other Exempt Income Earned In The Past. Merely Because The Person Doesnt Not Have Sufficient Income In The Immediately Previous Years Does Not Invalidate The Genuineness Of The Unsecured Loan. B. Addition Of Rs.37,00,000/- Of Unsecured Loan Forwarded By Mr. Ganesh Nadha: The Said Person Is A Third Party. Unsecured

For Appellant: Shri Sushant PadhyeFor Respondent: Shri Udaya Bhaskar Jakke
Section 143(2)Section 143(3)Section 250Section 68

…not having any explanation about the cash deposit and credits in its bank account. Therefore, the appeal is adjudicated on the basis of documents available on record. It has been held by the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol vs. Union of India in Excise Appeal N…

Sanjay Champalal Jaiswal, Nanded vs. ITO, Ward-1, Nanded

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

ITA 2135/PUN/2025[2015-16]Status: DisposedITAT Pune27 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2135/Pun/2025 Assessment Year : 2015-16

For Appellant: Shri Govinda PrasadFor Respondent: Shri Pramod Shahakar
Section 142(1)Section 147Section 148Section 250(6)

…“Vigilantibus Et Non Dormientibus Jura Sub Veniunt” and judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480 and the judgment of Hon’ble Apex Court in the case of CIT Vs. B.N. Bhattacharjee & Another 118 ITR 461 and others completed the proceedings exparte qua assessee and affirmed the order of Assessing Officer. 4. Before us, ld. Counsel for the assessee has submitted that in view of settled judicial precedents assessee deserves to 3 Sanjay Champalal Jaiswal succeed on the legal grounds and also on the strength of the facts could succeed on merits as…

Smt. Dakuben Saremalji Sancheti (Nadol)Charitable Trust, Mumbai vs. Income Tax Officer (Exemption)WD 2(2), Mumbai

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

ITA 3704/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Nov 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21

For Respondent: Mr. Bhavik Chheda, Adv. a/w
Section 143Section 143(1)

…03 in the case of M/s Chhabra Land and Housing Ltd. 03 in the case of M/s Chhabra Land and Housing Ltd. after following the decisi after following the decision of Hon'ble Supreme Court in the case on of Hon'ble Supreme Court in the case of B.N. Bhattachargee, 118 ITR 461 (SC) held that the appeal of B.N. Bhattachargee, 118 ITR 461 (SC) held that the appeal of B.N. Bhattachargee, 118 ITR 461 (SC) held that the appeal does not mean merely fifing, of the appeal but effectively does not mean merely fifing, of the appeal but effectively does not mean merely fifing, of the appeal but effectively pursuing it. 4.3 As per…

Touch Tone Teleservices, Hyderabad vs. ITO., Ward-4(1), Hyderabad

ITA 987/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Nov 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 987/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2017-18) Touch Tone Teleservices, Vs. Income Tax Officer, H. No. 3-6-550/4, 1St Floor, Ward-4(1), Street No.7, Himayatnagar, Hyderabad. Hyderabad. Pan: Aacft5196N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Sri Gurpreet Singh, Sr.Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 27/02/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 27/12/2019. The Assessee Firm Has Assailed The Impugned Order On The Following Grounds Of Appeal:

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Gurpreet Singh, Sr.AR
Section 114Section 143(2)Section 143(3)Section 145(3)

…nt and the Tribunal on facts of the case, is of the view that the appellant is not interested in prosecuting the appeal, the court can 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. The Hon’ble ITAT, Delhi (ITR No.2006/Del/2011 dt.19.12.2001) in the case of Whirlpool of India Ltd. vs. DCIT had dismissed appeal for nonattendance at hearings, inferring that assessee was not interested in prosecuting of appeal. In the case of Chadha Finl…

Patels Golf Links Residencial Welfare Association, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

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

ITA 1071/HYD/2025[2020-21]Status: DisposedITAT Hyderabad19 Nov 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1071/Hyd/2025 Assessment Year – 2020-2021 M/S. Patels Golf Links The Income Tax Officer, Residencial Welfare Ward-15(1), Vs. Association, Hyderabad Hyderabad. Pin – 500 087. Telangana. Telangana. Pan Aabap4440R Pin – 500 004. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P. Vinod, Advocate राज" व "ारा /Revenue By: Sri R. Kumaran, Sr. Ar

For Appellant: Sri P. Vinod, AdvocateFor Respondent: Sri R. Kumaran, Sr. AR
Section 40

…count. 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. 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 M.P. High Court in the case of Estate of Late Tukojirao Hofkar 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…

Vijay Kumar Tiwari, Mumbai vs. Income Tax Officer, Mumbai

In the result, the appeal is dismissed

ITA 4184/MUM/2025[2013-14]Status: DisposedITAT Mumbai13 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 250

…r their right, is applicable in this case. 4.5. The 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 & Other 118 ITR 461[SC] held 4 Vijay Kumar Tiwari., Mumbai. that the appeal does not mean merely filing of the appeal but effectively pursuing the same. 4.6. Hon'ble High Court of Madhya Pradesh in the case of ‘Estate of Late Tukojirao Holkar vs. Commissioner of Wealth- tax [1997] 223 ITR 480 (Madhya Pradesh)[11-03-1996] has held that; “As held in Jamunadas v. C…

Aditya Saini, Jaipur vs. ITO WD 6(2), Jpr, Jaipur

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

ITA 1571/JPR/2024[2020-2021]Status: DisposedITAT Jaipur11 Nov 2025AY 2020-2021

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1571/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Aditya Saini बनाम Income Tax Officer, 1211 B3 Barkat Nagar, Gandhi Vs. Ward 6(2), Jaipur Nagar, Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: IFVPS8965E निर्धारिती की ओर से / Assessee by: Sh. Sunil Morani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, Addl. CIT सुनवाई की तारीख /

For Appellant: Sh. Sunil Morani, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(3)Section 144

…l pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) 3 Aditya Saini vs. ITO (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 5.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugdh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of just one non-attendance before the Hon'ble Tribunal. The Tribun…

Kishor Rameshbhai Mehta, Surat vs. ITO, Ward-1(5), Bharuch

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

ITA 60/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

Section 194ASection 194CSection 2(24)Section 250Section 253(3)Section 36(1)(iii)Section 40Section 68Section 69A

…There was non-compliance to the notices issued by the CIT(A). The CIT(A) observed that the appellant is not interested in pursuing the appeal before the CIT(A). He relied upon the decision of Hon’ble Supreme Court in cases of B. N. Bhattacharjee and Another., 118 ITR 461 (SC) and decision of Hon’ble Bombay High Court in case of M/s Chemipol vs. UOI, in Excise Appeal No.62 of 2009. The CIT(A) also held that the burden of proof is always on the person who makes the claim. The CIT(A) upheld the addition made by AO and dismissed the appeal. 8. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tri…

Purna Chander Ragam, Hyderabad vs. ITO., Ward-11(1), Hyderabad

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

ITA 984/HYD/2025[2017-18]Status: DisposedITAT Hyderabad07 Nov 2025AY 2017-18

Bench: Us:

Section 143(2)Section 144Section 250

…Haryana High Courtin the case of New Dewan Oil Mills Vs, CIT reported in (2008) 2961TR495 (P&H) had returned the reference unanswered, since the assessee remained absent and there was no assistance from the assessee. In the case of CIT vs B.N. Bhattacharya. (118 ITR 461) (Pages 477,478), the Hon'ble Supreme Court held that the appeal does not mean, mere filling of the memo of the appeal but effectively pursuing the same". The Hon'ble Delhi High Court, in the case of CIT vs Gold Leaf Capital Corporation Ltd. on 02.09.2011 in ITA No. 798 of 2009 held that a negligent appellant should not be given many opportunitie…

Menaba Charitable Trust, Ahmedabad vs. The ITO, Ward-1(Exemptions), Ahmedabad

ITA 1361/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1361/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Menaba Charitable Trust The Ito बनाम/ 26, Mahavir Jain Soc., Ward-1 (Exemptions) V/S. Bapunagar Ahmedabad – 380 015 Ahmedabad – 380 024 "थायी लेखा सं./Pan: Aaatm 2171 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Rushin Patel, Ar Revenue By : Shri C Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Assessee Raised The Following Grounds Of Appeal:

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri C Dharani Nath, Sr.DR
Section 11Section 115BSection 250

…pt seeking adjournments. The CIT(A) held that the assessee had shown no diligence in prosecuting its appeal and therefore treated the appeal as not maintainable for want of prosecution. The CIT(A) placed reliance on the decisions of CIT v. B.N. Bhattacharjee [118 ITR 461 (SC)], Estate of Late Tukoji Rao Holkar v. CWT [223 ITR 480 (MP)], and CIT v. Multiplan India (P.) Ltd. [38 ITD 320 (Del.)], wherein it was held that mere filing of an appeal is not sufficient, and failure to pursue it diligently justifies its dismissal for non-prosecution. Notwithstanding the dismissal of the assessee’s case on account of non-pr…

Mondal Education Trust, Hooghly vs. DCIT, Circle 23(1), Hooghly

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

ITA 367/KOL/2025[2021-22]Status: DisposedITAT Kolkata06 Nov 2025AY 2021-22

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 143(1)Section 246ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 367/KOL/2025 Assessment Year: 2021-22 Mondal Education Trust DCIT, Circle 23(1), Hooghly Vs. (Appellant) (Respondent) PAN: AACTM2322D Appearances: Assessee represented by : Avijit Dey, AR. Department represented by : Aditya Bikram, Sr. DR. Date of concluding the hearing : 14-August-2025 Date of pronouncing the order : 06-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Addl/JCIT(A)-4, Ch…

Nalanda Group of Management Education, Kolkata vs. ITO, Ward-1(1)Exemption, Kolkata

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

ITA 140/KOL/2024[2013-14]Status: DisposedITAT Kolkata06 Nov 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)Section 250

…he assessment order, the assessee filed an appeal before the Ld. CIT(A) who issued several notices for hearing and dismissed the appeal primarily on account of non- prosecution after relying upon the decisions in the cases of CIT Vs. B.N Bhattachargee & Ors. (118 ITR 461) by the Hon'ble Supreme Court, Estate of Late Tukojirao Holkar Vs. CWT (223 ITR 480) (MP), M/s. Chemipol V/s. Union of India in Excise Appeal No. 62 of 2009 of Hon'ble Bombay High Court & CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del). The addition made on account of disallowance of commission/consultancy charges 5. Aggrieved with the order…

Late Rameshchandra G. Choksi, Surat vs. The Income Tax Officer, Ward 3(3)(4), Surat

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

ITA 327/SRT/2025[2012-13]Status: DisposedITAT Surat04 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.327/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Late Rameshchandra G. Choksi, Vs. Ito, 51, Pratishtha Society, Sarela Ward – 3(3)(4), Wadi, Ghod Dod Road, Surat – Surat 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aampc2130R (Appellant) (Respondent) Appellant By Shri Kishore Gheewala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 03/11/2025

Section 133(6)Section 147Section 148Section 250

…omply with the notices issued by the CIT(A). The CIT(A) relied upon the decision of ITAT, Chandigarh in case of M/s Chhabra Land & Housing Ltd., in ITA No.1025 to 1027/Chd/2005 and the decision of Hon’ble Supreme Court in case of B. N. Bhattacharjee & Others, 118 ITR 461 (SC) wherein it was held that the appeal does not mean merely filing of the appeal but effectively pursuing the same. The CIT(A) upheld the addition made by AO and dismissed appeal of the appellant. 5. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee su…