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 367,514 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

Kalyani Engineering Works, Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 7089/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 7089/Del/2017 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"

For Appellant: NoneFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी”, "द"ली म" जी "द"ली म" "द"ली म" "द"ली म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "ाियक सद" एवं "ी आर.के. पांडा, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM आयकर अपील सं. / ITA No. 7089/Del/2017 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" Kalyani Engineering Works, 109-110, Anand Industrial .............अपीलाथ"/Appellant Estate, Mohan…

More Credit Securities Pvt. Ltd., New Delhi vs. ITO, Ward- 17(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6774/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 6774/Del/2017 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"

For Appellant: Sh. R.N. Punia, ARFor Respondent: Sh. S.S. Rana, CIT 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…

M/S. Hindustan Sports Club Ltd., New Delhi vs. ITO, New Delhi

In the result, this appeal of the assessee is allowed

ITA 588/DEL/2017[2005-06]Status: DisposedITAT Delhi18 Dec 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri N.K. Billaiya, Am आयकर अऩीऱ सं. / Ita No. 588/Del/2017 धनधाारण वषा / Assessment Year: 2005-06

For Appellant: NoneFor Respondent: Sh. S.N. Meena, Sr. DR
Section 250(6)Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, ददल्ऱी न्यायऩीठ “सी”, ददल्ऱी में IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI सुश्री सुषमा चावला, न्यायिक सदस्य एवं श्री एन. के. यिलैिा, लेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA, AM आयकर अऩीऱ सं. / ITA No. 588/Del/2017 धनधाारण वषा / Assessment Year: 2005-06 M/s Hindustan Sports Club Ltd., B-7, Pragati Chambers, Commercial .............अऩीऱाथी/Appellant Complex, Ranjit Nagar, New Delhi PAN-AAACH3222Q vs. Income Tax Officer, Ward-11(3) New Delhi .………….प्रत्यथी/Respondent अऩीऱाथी की ओर से /Appellant by : None प्रत्यथी की ओर से /Respondent by :…

Hashdomain Hospitality Solutions Pvt. Ltd., Delhi vs. ITO, Ward- 11(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7439/DEL/2018[2011-12]Status: DisposedITAT Delhi17 Dec 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.7439/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Ankit Sahni, AdvFor Respondent: Sh. Saras Kumar, 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…

Seema Singh, New Delhi vs. DCIT, Circle- 43(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6307/DEL/2018[2013-14]Status: DisposedITAT Delhi17 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.6307/Del/2018 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. Tarun kandhari, CAFor Respondent: Sh. Saras Kumar, 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…

Daminson Danial, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result, both appeals of the assessee are allowed

ITA 1636/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.1635 & 1636/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…te the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, CIT(A) has no power to dismiss the appeals 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 appeals 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…

Daminson Danial, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result, both appeals of the assessee are allowed

ITA 1635/DEL/2018[2013-14]Status: DisposedITAT Delhi17 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.1635 & 1636/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. Saras Kumar, Sr. DR
Section 250(6)

…te the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, CIT(A) has no power to dismiss the appeals 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 appeals 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…

Ems & Exports, New Delhi vs. ITO, Ward- 45(5), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1295/DEL/2018[2013-14]Status: DisposedITAT Delhi17 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.1295/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh. S.S.Rana, CIT 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…

Achiever Garments Pvt. Ltd., New Delhi vs. ITO, Ward- 1(3), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7079/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Dec 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.7079/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2008-09 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.B.L.Gupta, CAFor Respondent: Sh.S.S.Rana, CIT 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…

Evergreen Infrasolutions P.Ltd, New Delhi vs. DCIT, Circle-8(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6694/DEL/2018[2013-14]Status: DisposedITAT Delhi17 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.6694/Del/2018 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. Mukul Gupta, CAFor Respondent: Sh.Saras Kumar, 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…

Hemant Goel, Ghaziabad vs. ITO, Ward-1(3), Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 558/DEL/2018[2009-10]Status: DisposedITAT Delhi17 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.558/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Ms. Manshi Bansal, CAFor Respondent: Sh. Saras Kumar, 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…

Alcobex Metals Ltd., Jodhpur vs. ACIT, Circle- 1(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1936/DEL/2018[2004-05]Status: DisposedITAT Delhi17 Dec 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.1791 & 1936/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years : 2007-08 & 2004-05 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. S.S.Rana, CIT DR
Section 250(6)Section 271(1)(c)

…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 Assessment Years: 2007-08 & 2004-05 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…

Dharmraj Tyagi Urf Pintoo Tyagi, Delhi vs. ITO, Ward- 3(5), Hapur

In the result, this appeal of the assessee is allowed

ITA 1892/DEL/2018[2009-10]Status: DisposedITAT Delhi17 Dec 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.1892/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Saras Kumar, 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…

Dinesh Kumar, Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 1530/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.1530/Del/2018 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. Akhilesh Kumar, AdvocateFor Respondent: Sh. S.S.Rana, CIT 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…

Indian National Public School Society, Noida vs. ITO, Exemption Ward, Ghaziabad

In the result, this appeal of the assessee is allowed

ITA 7352/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Dec 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.7352/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. M.P.Rastogi, AdvFor Respondent: Sh. Saras Kumar, 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…

Alcobex Metals Ltd., Jodhpur vs. ACIT, Circle- 1(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1791/DEL/2018[2007-08]Status: DisposedITAT Delhi16 Dec 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.1791 & 1936/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years : 2007-08 & 2004-05 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. S.S.Rana, CIT DR
Section 250(6)Section 271(1)(c)

…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 Assessment Years: 2007-08 & 2004-05 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…

M/S Kishor Project Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee is dismissed

ITA 528/RJT/2014[2007-08]Status: DisposedITAT Rajkot29 Nov 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri Amit Pratap Singh, Sr. D.R
Section 143(3)

…earing none appeared on behalf of the assessee nor any application for adjournment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue his case. Hon’ble Supreme Court in the case of CIT-vs-B.N. Bhattachargee and Another, 118 ITR 461(SC) observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High M/s. Kishor Project Pvt. Ltd. vs DCIT A.Y. 2007-08 Court in the case of Estate of Late Tukojirao Holkar-vs-CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in…

M/S. Vinayak Corporation, Arvali vs. DCIT, S.K.Circle, Himatnagar

In the result, appeal filed by the assessee is dismissed

ITA 752/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri L. P. Jain, Sr. D.R
Section 143(3)

…earing none appeared on behalf of the assessee nor any application for adjournment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue his case. Hon’ble Supreme Court in the case of CIT-vs-B.N. Bhattachargee and Another, 118 ITR 461(SC) M/s. Vinayak Corporation vs DCIT A.Y. 2010-11 observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar-vs-CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the c…

Richmond Educational Society, Noida vs. JCIT, Range-1, Noida

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

ITA 6021/DEL/2017[20110-11]Status: DisposedITAT Delhi29 Nov 2019

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No. 6021/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" M/S Richmond Educatinal Society, …..........अपीलाथ"/Appellant D-108, Sector 41, Noida, Uttar Pradesh-201301 Pan-Aabtr0992D Vs Jcit, Range-1, ………….ू"यथ" / Respondent Noida

For Appellant: Sh. Deepesh Garg, AdvFor Respondent: Sh. S.N. Meena, Sr. DR
Section 143(3)

…te the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, 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 provide reasons for coming to the conclusion and in the abse…

Morgan Asia Ltd, New Delhi vs. ACIT, Circle-5(1), New Delhi

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

ITA 5975/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita No. 5927/Del/2017 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Muni Ram Verma, ..........अपीलाथ"/Appellant 1245, 2Nd Floor, Kucha Mahajani Chandani Chowk, New Delhi-110006 Pan-Acbpv8621R Vs Dcit, Ward-5(1), ………….ू"यथ" / Respondent New Delhi

For Appellant: Sh. Ashish Goel, CA &For Respondent: Ms. Rakhi Vimal, 2Sr. DR

…te the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, 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 provide reasons for coming to the conclusion and in the abse…