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

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

ITA 2545/DEL/2016[2008-09]Status: DisposedITAT Delhi04 Jun 2019AY 2008-09

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 2544/DEL/2016[2007-08]Status: DisposedITAT Delhi04 Jun 2019AY 2007-08

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 2543/DEL/2016[2006-07]Status: DisposedITAT Delhi04 Jun 2019AY 2006-07

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 2542/DEL/2016[2005-06]Status: DisposedITAT Delhi04 Jun 2019AY 2005-06

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…

Pankaj Sharma, New Delhi vs. DCIT, Ghaziabad

ITA 2540/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…

Pankaj Sharma, New Delhi vs. DCIT, Ghaziabad

ITA 2538/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…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

ITA 2535/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…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

ITA 2533/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…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

ITA 2531/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…

M/S. Clutch Auto Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee dismissed

ITA 5727/DEL/2016[2006-07]Status: DisposedITAT Delhi03 Jun 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: -None-For Respondent: Ms. Ashima Neb, Sr.DR

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted. 4. In the result, appeal of the Assessee dismissed. 3 ITA.No.5727/Del./20…

Shri Lalitbhai Ashumal Gangwani, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2(1), Rajkot-Gujarat

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

ITA 38/RJT/2017[2008-09]Status: DisposedITAT Rajkot30 May 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Praveen Verma, Sr DR
Section 250Section 271(1)(c)Section 68

…lant 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 t…

Shri Lalitbhai Ashumal Gangwani, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2(1), Rajkot-Gujarat

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

ITA 37/RJT/2017[2007-08]Status: DisposedITAT Rajkot30 May 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Praveen Verma, Sr DR
Section 250Section 271(1)(c)Section 68

…lant 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 t…

Shri Lalitbhai Ashumal Gangwani, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2(1), Rajkot-Gujarat

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

ITA 36/RJT/2017[2006-07]Status: DisposedITAT Rajkot30 May 2019AY 2006-07

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Praveen Verma, Sr DR
Section 250Section 271(1)(c)Section 68

…lant 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 t…

Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee dismissed

ITA 3536/DEL/2015[2008-09]Status: DisposedITAT Delhi30 May 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Yogesh Kumar Verma

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively 3 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals of the assesse…

Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee dismissed

ITA 3535/DEL/2015[2007-08]Status: DisposedITAT Delhi30 May 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Yogesh Kumar Verma

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively 3 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals of the assesse…

Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee dismissed

ITA 3534/DEL/2015[2006-07]Status: DisposedITAT Delhi30 May 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Yogesh Kumar Verma

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively 3 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals of the assesse…

Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee dismissed

ITA 3533/DEL/2015[2005-06]Status: DisposedITAT Delhi30 May 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Yogesh Kumar Verma

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively 3 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals of the assesse…

Vangaurd Automotive Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is dismissed in limine for want of prosecution

ITA 763/DEL/2016[2011-12]Status: DisposedITAT Delhi22 May 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Vanguard Automotive Ltd., Vs. Acit, 303, Ashirwad Commercial Complex, Circle-26(1), D-1, Green Park Main, New Delhi. New Delhi. Pan: Aadcr1402P (Appellant) (Respondent) Assessee By : None Revenue By : Shri Sushil Kumar Yadav, Sr. Dr Date Of Hearing : 06.05.2019 Date Of Pronouncement : 22.05.2019 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 27.11.2015 Passed By The Cit(A)-9, New Delhi, Relating To Assessment Year 2011-12. 2. This Appeal Was First Fixed For Hearing On 05.03.2019 & Since None Appeared On Behalf Of The Assessee On That Date, Again Notice Was Sent Through Rpad Fixing The Appeal For Hearing On 6Th May, 2019. However, When The Name Of The Assessee Was Called, None Appeared On Behalf Of The Assessee. No Application Seeking Adjournment Was Also Filed. This Type Of Conduct On The Part Of The Assessee Shows That It Is Not Interested In Prosecuting The Appeal Field By It. Therefore, Following The Decisions Mentioned Below, The Appeal Filed By The Assessee Is Dismissed For Want Of Prosecution:- 1. Cit Vs. B.N. Bhattachargee & Anr., 118 Itr 461. 2. Estate Of Late Tukojirao Holkar Vs. Cwt, 223 Itr 480 (M.P.). 3. Commissioner Of Income-Tax Vs. Multiplan India (P.) Ltd, 38 Itd 320 (Del.).

For Appellant: NoneFor Respondent: Shri Sushil Kumar Yadav, Sr. DR

…n the part of the assessee shows that it is not interested in prosecuting the appeal field by it. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:- 1. CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461. 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.). 3. However, if the assessee, through proper application can explain the reasons for such non-appearance, the Tribunal may, at its discretion, recall this order. 4. In the result, the appeal filed by the…

Smt. Suman Lakhani, Faridabad vs. ACIT, Faridabad

In the result, the appeal filed by the assessee is dismissed in limine for want of prosecution

ITA 6954/DEL/2014[2010-11]Status: DisposedITAT Delhi22 May 2019AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 Suman Lakhani, Vs. Acit, Plot No.265, Sector-24, Circle-Ii, Faridabad. Faridabad. Pan: Aagpl7939R (Appellant) (Respondent) Assessee By : None Revenue By : Shri Sunil Kumar Yadav, Sr. Dr Date Of Hearing : 07.05.2019 Date Of Pronouncement : 22.05.2019 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 12.11.2014 Of The Cit(A)-2, Faridabad, Relating To Assessment Year 2010-11. 2. This Appeal Was Fixed For A Number Of Times & It Was Last Fixed For Hearing On 13Th March, 2019. Since None Appeared On Behalf Of The Assessee, Therefore, Notice Through Rpad Was Issued Fixing The Hearing Of Appeal For 07.05.2019. However, When The Name Of The Assessee Was Called, None Appeared On Behalf Of The Assessee Nor Any Petition Seeking Adjournment Of The Case Was Filed. This Type Of Conduct On The Part Of The Assessee Shows That She Is Not Interested In Prosecuting The Appeal Field By Her. Therefore, Following The Decisions Mentioned Below, The Appeal Filed By The Assessee Is Dismissed For Want Of Prosecution:- 1. Cit Vs. B.N. Bhattachargee & Anr., 118 Itr 461. 2. Estate Of Late Tukojirao Holkar Vs. Cwt, 223 Itr 480 (M.P.). 3. Commissioner Of Income-Tax Vs. Multiplan India (P.) Ltd, 38 Itd 320 (Del.).

For Appellant: NoneFor Respondent: Shri Sunil Kumar Yadav, Sr. DR

…the part of the assessee shows that she is not interested in prosecuting the appeal field by her. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:- 1. CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461. 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.). 3. However, if the assessee, through proper application, explains the reasons for such non-appearance, the Tribunal may, at its discretion, recall this order. 4. In the result, the appeal filed by the as…

Smt. Pappi Yadav, Lucknow vs. Deputy Commissioner of Income Tax, Range- 6, Lucknow

In the result, appeal of the assessee stands dismissed

ITA 169/LKW/2019[2006-07]Status: DisposedITAT Lucknow21 May 2019AY 2006-07

Bench: Shri. A. D. Jainassessment Year: 2006-07 Smt. Pappi Yadav V. Dcit 417/355, Niwajganj Range 6 Lucknow Lucknow Tan/Pan:Aaspy9196M (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Alka Singh, D.R. Date Of Hearing: 21 05 2019 Date Of Pronouncement: 21 05 2019 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Lucknow Dated 17/10/2018 For Assessment Year 2006-07. 2. This Appeal Was Taken Up For Hearing On 21/5/2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. This Appeal Was Earlier Fixed For Hearing On 26/4/2019, On Which Date The Ld. A.R. Of The Assessee Had Moved An Application For Adjournment On The Pretext That The Paper Book Is Required To Be Filed In This Case. Conceding The Request Of The Ld. A.R. Of The Assessee, The Hearing Was Adjourned To 21/5/2019 & The Date Of Hearing Was Duly Noted By The Ld. A.R. Of The Assessee. However, None Appeared On Behalf Of The Assessee Despite Having Knowledge Of The Date Of Hearing. 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, I Hold That The Appeal Is Liable To Be Dismissed For Ita No.169/Lkw/2019 Page 2 Of 3

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R

…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), I 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, appeal of the assessee stands dismissed. Order pronounced in the open Court on 21/05/2019. [A. D. JAIN…