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

Muni Ram Verma, New Delhi vs. DCIT, Circle-5(1), New Delhi

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

ITA 5927/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…

Aradhana Tewari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 5665/DEL/2017[2006-07]Status: DisposedITAT Delhi29 Nov 2019AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri R.K. Panda, Am आयकर अपील सं. / Ita Nos. 5665 To 5667/Del/2017 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2006-07 To 2008-09 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" ..........अपीलाथ"/Appellant Aradhana Tewari, 6, Southern Avenue, Maharani Bagh, New Delhi-110065 Pan-Adcpt9875B Vs ………….ू"यथ"/Responde Dcit, Central Circle-13, New Delhi अपीलाथ" क" ओर से /Appellant By :Sh. Rajendra Handa, Ca ू"यथ" क" ओर से /Respondent By :Sh. Sanjog Kapoor, Sr. Dr

For Appellant: Sh. Rajendra Handa, CAFor Respondent: Sh. Sanjog Kapoor, Sr. DR
Section 144Section 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 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 absenc…

Modern Holdiengs P.Ltd, Delhi vs. ITO, Ward-17(1), New Delhi

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

ITA 5286/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2019AY 2012-13

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…

Smt. Sudesh Yadav, Ghaziabad vs. ITO, Ghaziabad

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

ITA 3762/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2019AY 2012-13

Bench: Ms. Sushma Chowla & Shri R.K. Pandaआयकर अपील सं आयकर अपील सं. / Ita No. 3762/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Sudesh Yadav, ..........अपीलाथ"/Appellant Akhilesh Kumar, Advocate Chamber No. 206-207, Ansal “Satyam”, Rdc Raj Nagar, Ghaziabad Pan-Acppy2991P Vs Ito, Ward-2(3) ………….ू"यथ"/Respondent Ghaziabad अपीलाथ" क" ओर से /Appellant By :Sh. Akhilesh Kumar & Sh. Dinesh Malhotra, Advs ू"यथ" क" ओर से /Respondent By :Sh. Saras Kumar, Sr. Dr Delhi Bench ‘B’, New Delhi आयकर अपील सं आयकर अपील सं. / Ita No. 4749/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" ..........अपीलाथ"/Appellant Sh. Devinder Singh Chawla, R-2/9, Rajnagar, Ghaziabad Pan-Actpc8576C Vs Dy. Cit, Circle-1, …………. ू"यथ" / Respondent Ghaziabad

For Appellant: Sh. Akhilesh Kumar &For Respondent: Sh. Saras Kumar, Sr. 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 abs…

Deepak Gupta, Noida vs. ACIT, Circle- 1, Noida

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

ITA 6008/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2019AY 2014-15

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…

Shri Rajendra Jibhai Barot, Ahmedabad vs. The ITO, Ward-13(3)., Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1160/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Nov 2019AY 2010-11

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri Laxman Singh Gurjar
Section 144

…rnment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue his ITA Nos.1159&1160/Ahd/2016 Shri Rajendra Jibhai Barot vs ITO A.Y. 2010-11 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 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 case of Multiplan India Ltd., 38 ITD 320. Conside…

Shri Rajendra Jibhai Barot, Ahmedabad vs. The ITO, Ward-13(3)., Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1159/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Nov 2019AY 2010-11

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri Laxman Singh Gurjar
Section 144

…rnment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue his ITA Nos.1159&1160/Ahd/2016 Shri Rajendra Jibhai Barot vs ITO A.Y. 2010-11 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 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 case of Multiplan India Ltd., 38 ITD 320. Conside…

Vishwanath, Siddharthnagar vs. Income Tax Officer, Siddharthnagar

In the result, appeal of the assessee stands dismissed

ITA 281/ALLD/2018[2013-14]Status: DisposedITAT Allahabad20 Nov 2019AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Shri Vishwnath V. Income Tax Officer Sakarpar, Bansi Siddharthnagar Siddharthnagar Tan/Pan:Aevpv6197G (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R
Section 263

…e laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) ITA No.281/ALLD/2018 Page 2 of 2 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 22/11/2019. [T. S.…

M/S. Dhsl Textiles (India) Ltd. (Formerly Desire Hi Tech Solutions Ltd.), New Delhi vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, appeal of the assessee stands dismissed

ITA 260/ALLD/2018[2014-15]Status: DisposedITAT Allahabad20 Nov 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 M/S Dhsl Textiles (India) Ltd. V. Acit 203, Aman Chamber,Pusa Road, Central Circle Rajendra Place Metro Station Allahabad New Delhi Tan/Pan:Aaacb4877H (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R

…e laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) ITA No.260/ALLD/2018 Page 2 of 2 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 22/11/2019. [T. S.…

Bharat Sevashram Trust, Mirzapur vs. CIT (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 57/ALLD/2017[2014-15]Status: DisposedITAT Allahabad20 Nov 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Bharat Sevashram Trust V. Cit (Exemption) Vill. Piprasand Mewli Sadar Lucknow Mirzapur Tan/Pan:Aactb1895J (Appellant) (Respondent) Appellant By: None Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12A

…se laws:- ITA No.57/ALLD/2017 Page 2 of 2 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 22/11/2019. [T. S.…

Inabata India Private Limited, Gurgaon vs. ACIT Circle-12(1), New Delhi

In the result, stay application is dismissed and the appeal of the applicant is allowed

ITA 8364/DEL/2019[2016-17]Status: DisposedITAT Delhi15 Nov 2019AY 2016-17

Bench: Ms. Sushma Chowla & Sh. Prashant Maharishiआयकर अपील सं आयकर अपील सं. / In Ita No:-8364/Del/2019 आयकर अपील सं आयकर अपील सं & ःथगन अपील सं ःथगन अपील सं./S.A. No.- 1020/Del/2019 ःथगन ःथगन अपील सं अपील सं िनधा"रण वष" / Assessment Year: 2016-17 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Ajit Korde, AdvFor Respondent: Sh. Dr. V.K. Chandra, Sr. DR

…ing on two different dates in the month of August, 2019. As none appeared on behalf of the applicant, the appeal was decided ex parte and was dismissed following the ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharya (1997) 118 ITR 461 (SC) and CIT vs. Multiplan India Pvt. Ltd as reported in 38 ITD 320 (Delhi). The CIT(A) has not been gone into the merits of the issues raised by the applicant. In the above said facts and circumstances, we find no merit in the order passed by the CIT(A). It is incumbent upon the CIT(A) to decide the issues on merits and not dismiss the appeal i…

Ashok Kumara Chilla, Hyderabad vs. Income Tax Officer, Ward-15(2), Hyderabad

In the result, assessee’s appeal is dismissed both for non-appearance and for non-prosecution and also on merits

ITA 608/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Oct 2019AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: N o n eFor Respondent: Sri Nilanjan Deym DR

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 4. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477- 478) has held that the appeal does not mean mere filing of the memo of appeal but effectively pursuing the same. 5. Respectfully following the above decisions, the appeal is dismissed for non-prosecution. Even on merits, there is no material to substantiate the grounds raised by the assessee. 6. In the result, assessee’s appeal is…

M/S. U.P. Govt. Employees Welfare Corporation, Lucknow vs. Deputy Commissioner of Income Tax, Range-2, Lucknow

In the result, the appeal filed by the assessee is dismissed

ITA 407/LKW/2018[2014-15]Status: DisposedITAT Lucknow25 Oct 2019AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2014-15

…e place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 25/10/2019.…

Biradmal Lodha (HUF), Hyderabad vs. Income Tax Officer, Ward-10(2), Hyderabad

Appeal of the assessee is treated as allowed for statistical purposes

ITA 1093/HYD/2018[2010-11]Status: DisposedITAT Hyderabad23 Oct 2019AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri V. Durga Raos.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajeev Benjwal
Section 144

…assessee, the assessee did not appear for any hearing after due service of notices, hence, not interested in pursuing the appeal. To come to the said conclusion, he relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. B.M. Bhattacharjee, 118 ITR 461 (SC). 4. Aggrieved by the order of CIT(A), the assessee is in appeal before us. 5. In the grounds of appeal, the assessee submitted that the CIT(A) dismissed the appeal in-limine without giving reasonable opportunity of being heard to the assessee and without adjudicating the grounds on merits. 6. Referring to the grounds of appeal, ld. AR sub…

Shri Anuj Dua, Zirakpur vs. DCIT, CC-1, Chandigarh

In the result, appeal of the assessee is allowed for

ITA 558/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh03 Oct 2019AY 2013-14

Bench: The Cit(A).

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Arvind Sudershan, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No. 558/CHD/2019 "नधा"रण वष" / Assessment Year : 2013-14 Shri Anuj Dua, The DCIT, बनाम SCO 20, MS Enclave, Central Circle-1, VS Old Kalka-Ambala Highway, Chandigarh. Dhakoli, Zirakpur, Mohali. "थायी लेखा सं./PAN /TAN No: AFUPD0221P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Vineet Krishan, Advocate राज"व क" ओर से/ Revenue by :…

M/S Sai Madhav Sarees Private Limited, Surat vs. Income Tax Officer, Ward-2(1)(2), Surat

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

ITA 540/SRT/2018[2011-12]Status: DisposedITAT Surat26 Sept 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P.Meena

Section 68

…issue is set-aside to CIT (A). 5. We have heard the rival contentions of both the parties. We find that the ld. CIT(A) has simply dismissed the appeal for non- appearance by the assessee on various dates by applying case law of B.N. Bhattachargee & another (118 ITR 461) . We find that the ld. CIT (A) has not allowed proper opportunity of being heard. The principle of audi alteram partem is the basic concept of natural justice. The expression “audi alteram partem” implies that a person must be given an opportunity to defend himself. This principle is sine qua non of every civilized society. The right to notice,…

Smt. Vasundhara, Delhi vs. ITO, New Delhi

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

ITA 1288/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Sept 2019AY 2009-10
Section 143Section 271

…d the appeal filed by the assessee by applying the ratio laid down by the Tribunal in the case of CIT Vs. Multiplan (India) Private Limited reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee reported in 118 ITR 461. 5. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 6. We have considered the rival arguments made by both the sides and perused the orders of the authorities below. We find the Ld. CITA) dismissed the appeal filed by the assessee on account of non appearance before him by applying the ratio laid down by th…

Young Bodhisatya Society India, Lucknow vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 525/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Young Bodhisatya Society V. Cit (Exemption) India (Ybs India) Lucknow Jetvan, E-367, Sector I, Lda Colony, Kanpur Road, Lucknow Tan/Pan:Aaaay1393B (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Alka Singh, D.R. Date Of Hearing: 22 08 2019 Date Of Pronouncement: 06 09 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit (Exemption), Lucknow, Dated 23/4/2018, Rejecting The Application Of The Assessee For Approval Under Section 80G(5)(Vi) Of The Income Tax Act, 1961. 2. This Appeal Was Taken Up For Hearing On 22/8/2019, But None Has Appeared On Behalf Of The Assessee, Despite Issuance Of Notice Through Rpad, Which Has Been Returned Unserved By The Postal Authorities With The Remark “The Door Of The Addressee’S House Is Under Lock For A Long Period. At Present No One Reside At The Given Address. Hence Returned.” The Notice Was Sent To The Assessee On The Address Given In Form No.36. Since The Assessee Did Not Appear, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 80G(5)(vi)

…lace reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 06/09/2019. [T. S.…

M/S Programme Support Unit Foundation, Lucknow vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee stand dismissed

ITA 240/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 12ASection 80G(5)(i)

…lace reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) ITA No.239 & 240/LKW/2018 Page 2 of 2 3. Respectfully following the view taken in the cases cited (supra), the appeals filed by the assessee are dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeals of the assessee stand dismissed. Order prono…

M/S. Programme Support Unit Foundation, Lucknow vs. Commissioner of Income Tax (Exemptions), Lucknow

In the result, the appeals of the assessee stand dismissed

ITA 239/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 12ASection 80G(5)(i)

…lace reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) ITA No.239 & 240/LKW/2018 Page 2 of 2 3. Respectfully following the view taken in the cases cited (supra), the appeals filed by the assessee are dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeals of the assessee stand dismissed. Order prono…