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

Mrs. Anita Yadav, New Delhi vs. ITO, Ghaziabad

In the result, all the three appeals are allowed for statistical purposes

ITA 5662/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143(3)Section 271(1)(c)Section 271ASection 69

…pellant is not interested in prosecuting the appeal; hence the appeal filed by the appellant is liable to be dismissed for non-prosecution. In my above view, I find support from the following decisions:- (i) In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “the appeal does not mean merely filing of appeal but effectively pursuing it.” (ii) In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order. “if th…

Mrs. Anita Yadav, New Delhi vs. ITO, Ghaziabad

In the result, all the three appeals are allowed for statistical purposes

ITA 5661/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143(3)Section 271(1)(c)Section 271ASection 69

…pellant is not interested in prosecuting the appeal; hence the appeal filed by the appellant is liable to be dismissed for non-prosecution. In my above view, I find support from the following decisions:- (i) In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “the appeal does not mean merely filing of appeal but effectively pursuing it.” (ii) In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order. “if th…

Mrs. Anita Yadav, New Delhi vs. ITO, Ghaziabad

In the result, all the three appeals are allowed for statistical purposes

ITA 5663/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143(3)Section 271(1)(c)Section 271ASection 69

…pellant is not interested in prosecuting the appeal; hence the appeal filed by the appellant is liable to be dismissed for non-prosecution. In my above view, I find support from the following decisions:- (i) In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “the appeal does not mean merely filing of appeal but effectively pursuing it.” (ii) In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order. “if th…

Narainshree Foundation, Jalaun vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 627/LKW/2018[2018-19]Status: DisposedITAT Lucknow22 Aug 2019AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Narainshree Foundation V. Cit (Exemptions) 1001, Rajendra Nagar Lucknow Station Road, Orai Jalaun Tan/Pan:Aactn6475E (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 19 08 2019 Date Of Pronouncement: 22 08 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 19/7/2018, Rejecting The Application Of The Assessee For Registration Under Section 12A(1) Of The Income Tax Act, 1961. 2. This Appeal Was Taken Up For Hearing On 19/8/2019, But None Has Appeared On Behalf Of The Assessee, Despite Issuance Of Notice Through Rpad, Which Has Not Returned Unserved. Since The Assessee Did Not Appear Despite Having Knowledge Of The Date Of Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non- Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:-

For Appellant: NoneFor Respondent: Shri A. K. Bar, CIT (DR)
Section 12A(1)

…ase laws:- ITA No.627/LKW/2018 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 22/08/2019. [T. S.…

Madhuvan Restaurant & Bar, Ranga Reddy vs. Income Tax Officer, Ward-11(4), Hyderabad

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

ITA 568/HYD/2019[2015-16]Status: DisposedITAT Hyderabad08 Aug 2019AY 2015-16
For Appellant: NoneFor Respondent: Shri Satya Prashanth Pinisetty
Section 143(3)

…peared on behalf of the assessee nor filed any adjournment letter. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal. It has been held by the Hon’ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non-prosecution as held by Hon’ble High court of Mumbai in the case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 200…

B Siddulamma, Chittoor vs. Asst. Commissioner of Income Tax, Circle-2(1), Tirupati

In the result, the appeal filed by the assessee is not admitted and dismissed in limine

ITA 556/HYD/2019[2013-14]Status: DisposedITAT Hyderabad08 Aug 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: NONEFor Respondent: Shri C. Rajeswara Reddy, DR

…called for hearing and since the defects have not been rectified by the assessee, we are of the opinion that the assessee is not interested in prosecuting this appeal. 2. It has been held by the Hon’ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent :- 3 -: ITA. No. 556/Hyd/2019 power to dismiss the appeal for non prosecution as held by Hon’ble High court of Mumbai in the case of M/s Chemipol Vs. Union of Indi…

Green Overseas, New Delhi vs. ITO Ward 63(5), New Delhi

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

ITA 1462/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Aug 2019AY 2014-15

Bench: Shri R.K. Pandaassessment Year: 2014-15 Green Overseas, Vs. Ito, 2525/7, Bagichi Raghunath, Ward 63(5), New Delhi - 110066. New Delhi. Pan: Aagfg4970R (Appellant) (Respondent) Assessee By : None Revenue By : Shri S.L. Anuragi, Sr.Dr Date Of Hearing : 05.08.2019 Date Of Pronouncement : 07.08.2019

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 143(3)Section 68

…and there was a delay in filing the appeal before him, the ld.CIT(A), following the decision of the Tribunal in the case of Multiplan India Ltd., reported in 38 ITD 320 and the decision of the Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee, 118 ITR 461 (SC), dismissed the appeal filed by the assessee. 4. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 5. None appeared on behalf of the assessee despite service of notice. However, since the ld.CIT(A) passed an ex parte order, therefore, it was deemed necessary to decide the appeal on the basis of the mat…

Nimmala Raghupathy, Hyd, Hyderabad vs. DCIT, Circle-6(1), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 652/HYD/2015[2007-08]Status: DisposedITAT Hyderabad31 Jul 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanshri Nimmala Raghupathy Vs Dy. Commissioner Of Income Hyderabad Tax, Circle 6(1) Pan:Aslpr0374P Hyderabad (Appellant) (Respondent)

For Appellant: Shri P.C. YadavFor Respondent: Shri K. Gopala Krishna, DR

…application for adjournment seeking further time without rectifying the defect. Therefore, we are of the opinion that the assessee is not interested to pursue the appeal effectively. The Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), and the decision of the Hon'ble Supreme Court, this appeal is dismissed for non-prosecution with a liberty to assessee to move approp…

Smt. Daxaben Rajendrabhai Patel, Baroda vs. The Dy.CIT, Circle- 5, Baroda

In the result, appeal filed by the assessee is dismissed

ITA 2184/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysmt. Daxaben Rajendrabhai Patel, Vs. Dcit, B/84, Balaji Nagar Society, Vip Circle – 5, Road, Karelibaug, Aaykar Bhavan, Racecourse Vadodara – 390 018. Circle, Vadodara – 390 007. [Pan No. Adhpp 5909 R] (Appellant) .. (Respondent)

For Appellant: --None--For Respondent: Shri S. K. Dev, Sr. D.R
Section 143(3)

…application for adjournment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue her Smt Daxaben Rajendrabhai Patel vs. DCIT A.Y. 2008-09 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…

M/S Nalanda Builders & Developers I. Pvt. Ltd., Agra vs. DCIT Central Circle, Agra

In the result, all the appeals are allowed for statistical purposes

ITA 35/AGR/2017[2009-10]Status: DisposedITAT Agra16 Jul 2019AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 114Section 27Section 68

…Diwan 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." Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-78) held that "The appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same." Hon'ble ITAT "B" Bench, Lucknow in the case of M/s. Kanchan Singh Bhuli Devi Shiksha vs CIT-1 in ITA No. 706 & 707 (LKW)/2010 in its order dated 12-01-2012 and by the Hon'ble ITAT, Amritsar in its order dated 21-06-2011 in IT…

Pawan Kumar Singhal, Ghaziabad vs. ACIT, Circle- 2, Ghaziabad

The appeal of the assessee is partly allowed

ITA 1005/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2019AY 2015-16

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 10Section 115BSection 143Section 143(3)Section 68Section 69C

…can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Apex Court’s decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, once Page 11 of 15 ITA No. 1005/Del/2019…

Shri Jagdishchandra M. Bhatt, Baroda vs. The Income Tax Officer, Ward-5(4), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 3027/AHD/2014[2003-04]Status: DisposedITAT Ahmedabad03 Jul 2019AY 2003-04

Bench: Shri Waseem Ahmed & Ms. Madhumita Royjagdishchandra M. Bhatt, Vs. Income Tax Officer, Prop. Pratham Perfumery, Ward – 5(4), 28B, Ashirwad Society, Baroda. Harni Warasia Ring Road, Board.

For Appellant: --None--For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER Jagdishchandra M. Bhatt, Vs. Income Tax Officer, Prop. Pratham Perfumery, Ward – 5(4), 28B, Ashirwad Society, Baroda. Harni Warasia Ring Road, Board. [PAN No. ACNPB 4785 F] (Appellant) .. (Respondent) Appellant by : --None-- Respondent by : Shri Vinod Tanwani, Sr. D.R. Date of Hearing 02/07/2019 Date of Pronouncement 03/07/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is against the order dated 14.08.2014 passed by the Commi…

M/S. Dhanlaxmi Solvex (P) Ltd., Indore vs. The DCIT (Tpo)-I, Ahmedabad

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

ITA 169/IND/2019[2014-15]Status: DisposedITAT Indore26 Jun 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15

…ctive persuasion also. In view of these facts, we are of the view that the appeals of the assessee are liable for dismissal. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” ii) In the case of Estate of late Tukojirao Holkar v. CWT, 223 ITR 480 (M.P.) while dismissing the reference made [ITA No.169/Ind/2019] [M/s. Dhanlaxmi Solvex P. Ltd., Ahmedabad] at the instan…

Awadhesh Kumar, Patna vs. ITO, Ward-4(1), Patna

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

ITA 58/PAT/2018[2009-10]Status: DisposedITAT Patna17 Jun 2019AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: Shri K.N.Prasad, ARFor Respondent: Shri Ajay Kumar, DR
Section 250(6)

…properly represented before the CIT(A) without any fail or adjournment. 4. From the perusal of the impugned order, we find that the CIT (A) has dismissed the appeal of the assessee following the decision in the case of CIT vs. B.N.Bhattacharges and another, 118 ITR 461 and in the case of Estate of Late Tukojirao Holkar (supra) on the ground of non-appearance. We have also noted that the CIT(A) has allowed several opportunities to the assessee as is evident from the impugned order. However, the assessee has filed time petition in some dates and also not complied with in some other dates fixed for hearing. 5.…

Excell Media Pri vs. Ate Limited, Hyderabad

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

ITA 2009/HYD/2017[2014-15]Status: DisposedITAT Hyderabad12 Jun 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr Assessment Year: 2014-15 Excell Media Pvt Ltd, Vs. Ito Hyderabad Ward – 17(2), Hyderabad. Pan – Aaace6553D

For Appellant: NoneFor Respondent: Shri Dinesh Paruchuri
Section 36(1)(va)

…01.05.2019. However, on 01.05.2019 none appeared on behalf of the assessee. Therefore, presuming that the assessee is not interested to pursue the appeal and respectfully following the decisions Hon’ble Supreme Court in the case of B.N. Bhattachargee & Anr., 118 ITR 461 that appeal does not mean only filing of memo of appeal but also pursuing it effectively and also respectfully following the decision of the Hon’ble High court of Mumbai in the case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 2009, wherein it was held that where the assessee does not want to pursue the appeal, Courts/Tribunals h…

Shri Hajiabdulgani T. Memon, Ahmedabad vs. The Inxome Tax Officer, Ward-1(3)(2), Ahmedabad

In the result, appeals filed by the assessee are dismissed

ITA 2548/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri T. C. Meena, Sr. D.R
Section 143(3)

…r anybody 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 its cases. 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 Hajiabdulgani T. Memon, Ahmedabad vs. The Inxome Tax Officer, Ward-1(2)(2), Ahmedabad

In the result, appeals filed by the assessee are dismissed

ITA 2547/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri T. C. Meena, Sr. D.R
Section 143(3)

…r anybody 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 its cases. 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…

Sh. Manoj Kumar Jain, New Delhi vs. DCIT, Ghaziabad

ITA 2548/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jun 2019AY 2011-12

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…he can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Apex Court’s decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, once the assessment proceedings are set in…

Sh. Manoj Kumar Jain, New Delhi vs. DCIT, Ghaziabad

ITA 2547/DEL/2016[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…he can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Apex Court’s decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, once the assessment proceedings are set in…

Sh. Manoj Kumar Jain, New Delhi vs. DCIT, Ghaziabad

ITA 2546/DEL/2016[2009-10]Status: DisposedITAT Delhi04 Jun 2019AY 2009-10

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…he can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Apex Court’s decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, once the assessment proceedings are set in…