How many judgments cite CIT v. B.N. Bhattacharya & Another?

1,656 judgments on BharatTax cite CIT v. B.N. Bhattacharya & Another (118 ITR 461), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharya & Another come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 144, Section 143(3), Section 142(1).

CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

Section 147 Section 148 Section 250 Section 144 Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking order section 25 opportunity of being heard section 250 condonation of delay section 69a appeal before the tribunal section 142(1)section 144 section 148 section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

M/S Coper Co. Operative Sugar Ltd, Tapi vs. ITO Ward-2, Bardoli

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

ITA 24/SRT/2025[2014-15]Status: DisposedITAT Surat03 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.24/Srt/2025 Assessment Year: (2014-15) (Hybrid Hearing) M/S Coper Co-Operative Sugar Ltd., Vs. Ito, At & Post - Dadariya, Tal – Valod, Dist – Ward – 2, Tapi - 394630 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaac5824F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 250Section 250(6)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.24/SRT/2025 Assessment Year: (2014-15) (Hybrid Hearing) M/s Coper Co-operative Sugar Ltd., Vs. ITO, At & Post - Dadariya, Tal – Valod, Dist – Ward – 2, Tapi - 394630 Bardoli "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAC5824F (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 07/08/2025 Date of Pronouncement 03/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by…

Usman Vali Patel, Bharuch Gujarat vs. Ward 1(2), Income Tax Officer, Bharuch

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

ITA 183/SRT/2025[2011-12]Status: DisposedITAT Surat03 Nov 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.183/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. Ito, A-14 Assd Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aykpp8165B (Appellant) (Respondent) Appellant By Shri Krutarth Desai, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253(3)Section 69A

…13.01.2021, 22.05.2023, 20.12.2023 and 27.12.2023. The appellant has not effectively pursued the appellate proceedings and failed to respond to various notices issued by the CIT(A). The CIT(A) relied on the decisions in cases of (i) CIT vs. B.N. Bhattacharya, 118 ITR 461, (ii) M/s Chemipol vs. UOI, Central Excise Appeal No.32 of 2009, (iii) Nandramda Dwarkadas, AIR 1958 MP 260, (iv) Dr. P. Nalla Thampy vs. Shankar, [1984 (supp) SCC 63], (v) New India Assurance vs. Srinivasan, (2000) 3 SCC 242, (vi) Whirlpool of India Ltd. vs. DCIT, ITA No.2006/Del/2011, dated 19.12.2001, (vii) Chadha Finlease Ltd. vs. ACIT, ITA N…

Krya Vikraya Sahakari Samiti Limited Deoli, Deoli Tonk vs. ITO Tonk, Tonk

Appeal of the appellant is dismissed and the order of the AO is confirmed

ITA 135/JPR/2025[2017-2018]Status: DisposedITAT Jaipur03 Nov 2025AY 2017-2018

Bench: Him.

For Appellant: Mrs. S. K. Gogra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 115BSection 143(3)Section 234aSection 250Section 80P

…absent and the Tribunal on facts of the case is of the view that the appellant is not interested in prosecuting the appeal, it can in exercise its inherent power to dismiss the appeal for non-prosecution. In the case of CIT Vs. B. N. Bhattacharya reported at 118 ITR 461, it was held that appeal does not mean merely filing of appeal but effectively pursuing it. 4. The Hon'ble ITAT Delhi (ITR No.2006/Del/2011 dt.19.12.2001) in the case of Whirlpool of India Ltd. v. DCIT had dismissed appeal for non attendance at hearings, inferring that assessee was not interested in prosecuting of appeal. 5. 3013/Del/2011 date AC…

Aam India Manufacturing Corporation Private Limited, Ahmednagar vs. Income Tax Officer, Ward 1, Ahmednagar

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

ITA 1205/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

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

For Appellant: Shri Saurabh KulkarniFor Respondent: Shri Amol Khairnar

Section 139(1)Section 143(1)Section 270ASection 274Section 41(1)

…. No any written submissions were filed. In such situation, the only conclusion which can be drawn is that the appellant is not interested in pursuing the appeal. 4.3 It has been held by the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) (at pages 477 & 478) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol vs. U…

Prathiba Educational Society, Hyderabad vs. Income Tax Officer, Ward-6(4), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1424/HYD/2025[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.1424/Hyd./2025 िनधा"रण वष"/Assessment Years 2017-2018 Prathiba Educational The Income Tax Officer, Society, Hyderabad. Ward-6(4), Pin – 500 038 Vs. Hyderabad. Pan Aaatp4036B. Pin – 500 001 (Appellant) (Respondent) िनधा""रती "ारा/Assessee By : Ca Sanket Milind Joshi राज" व "ारा/Revenue By : Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sanket Milind JoshiFor Respondent: Sri Krishna Moorthy K. Sr. AR

Section 115Section 142(1)Section 143(2)Section 69Section 69A

…iew that no useful purpose will be served in keep on adjourning the case without there being any response from the assessee. 5.5. In this regard, it is pertinent to note the decision of the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) wherein it has been held that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of Mis Chemipol vs. Union of…

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1163/HYD/2025[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

…in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution. For this view I find support from the following decisions: - (a) The Hon'ble SC in the case of CIT vs B.N. Bhattacharjee and Another, reported in 118 ITR 461 [relevant pages 477 & 478] their Lordships have held that: "The appeal does not r not mean merely filing of the appeal but effectively perusing it.” (b) In the case of Estate of Late Tukojirao Holkar vs CWT, 223 ITR 480 (MP) the Hon'ble High court while dismissing the reference made at the instance of the assessee in default made following observ…

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1162/HYD/2025[2015-16]Status: DisposedITAT Hyderabad31 Oct 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1161/HYD/2025[2014-15]Status: DisposedITAT Hyderabad31 Oct 2025AY 2014-15

Bench: making the additions to the appellant's income.

Section 142(1)Section 147Section 148Section 250Section 69A

Pannalal Rampher Yadav, Silvasa vs. ITO, Silvassa

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

ITA 647/SRT/2025[2019-20]Status: DisposedITAT Surat30 Oct 2025AY 2019-20

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

Section 250(6)Section 69A

…concluded that the non-appearance was deliberate and that the assessee was not interested in pursuing his appeal. The learned Commissioner (Appeals) placed reliance upon the decisions of the Hon'ble Supreme Court in CIT v. B.N. Bhattacharjee & Another [(1979) 118 ITR 461 (SC)], the Hon'ble Madhya Pradesh High Court in Estate of Late Tukojirao Holkar v. CWT [(1997) 223 ITR 480 (MP)], and the decision of the ITAT Delhi Bench in CIT v. Multiplan India (P) Ltd. [(1991) 38 ITD 320 (Del.)], and dismissed the appeal accordingly. The relevant finding of the Ld. CIT(A) is reproduced as under: 4. Several notices were issue…

Krishna Moorthy Chadalavada, Tirupati vs. ACIT., Circle-2(1), Tirupati

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1186/HYD/2025[2015-16]Status: DisposedITAT Hyderabad30 Oct 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Jyothi Prakash, C.AFor Respondent: Shri Krishna Moorthy K, SR-DR

Section 143(2)Section 143(3)Section 194ASection 36(1)(iii)

…s of the assessee. The assessee neither appeared nor furnished any details before the Ld. CIT(A). Therefore, the Ld. CIT(A) disposed off the appeal for non-prosecution by following the decision of Hon'ble Supreme Court in the case of B N Bhattacharjee & Other 118 ITR 461 (SC) and dismissed the appeal of the assessee. 4. Aggrieved by the order of Ld. CIT(A), the assessee is in appeal before us. 5. The learned counsel for the assessee Shri Jyothi Prakash submitted that the Ld. CIT(A) dismissed the apepal filed by the assessee for want of prosecution. However, the Ld. CIT(A) did ITA Nos.1186 & 1187/Hyd/2025 4 not…

Deepak Jain, Delhi vs. DCIT, CC-26, Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 3416/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 69A

…ppellate proceedings, the appellant was provided numerous opportunities as tabulated above, by this office. But the appellant did not comply with the notices issued by this office. The Hon'ble Supreme Court in the case of Shri B. N. Bhattacharjee and another (118 ITR 461) has held that the appeal does not mean only filing of memo of appeal but also pursuing it effectively. In view of persistent non-compliance to the notices issued by the appellant I am left with no alternative but to proceed to adjudicate the appeal on the basis of material available, in a judicious manner. 5. Ground No. 10: is general in nature…

Asha Panagariya, Jaipur vs. ITO WD 1(1), Jaipur

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

ITA 998/JPR/2025[2010-11]Status: DisposedITAT Jaipur28 Oct 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 250

…anner, which the appellant has evidently failed to do. It clearly appears that the appellant has not even bothered to pursue this appeal in any productive manner. 4.3 It has been held by the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and another (118 ITR 461) (at pages 477 & 478) that appeal does not mean filing of memo of appeal but also pursing iteffectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol Vs Union of India in Exci…

Nc Jewellers, Delhi vs. DCIT, CC-26, Delhi

In the result the appeal of the assessee was allowed for the statistical purpose

ITA 3464/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Oct 2025AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year- 2021-22 Nc Jewellers Vs. Dcit, Cc-26, Delhi 7, S.B. Sarafa Market, Chandni Chowk, Delhi (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year- 2021-22 NC Jewellers Vs. DCIT, CC-26, Delhi 7, S.B. Sarafa Market, Chandni Chowk, Delhi (APPELLANT) (RESPONDENT) Appellant by Sh.Akshit Goel, CA Sh. Monark Jain, CA Respondent by Ms. Pooja Swroop, CIT DR Date of hearing: 30/09/2025 Date of Pronouncement: 30/09/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commissioner Of Income Tax (A)-29, New Delhi [hereinafter referred to as “Ld…

Sudam Pandurang Beldare, Pune vs. ITO, Ward-5(3), Pune

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

ITA 2028/PUN/2025[2016-17]Status: DisposedITAT Pune27 Oct 2025AY 2016-17

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Bharat Andhale

Section 143(1)Section 143(3)Section 250

…ve that assessee has not participated in the appellate proceedings before ld.CIT(A) eventhough ample opportunities were provided to the assessee. Ld.CIT(A) relying on the judgment of Hon’ble Apex Court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461 and the judgment of Hon’ble Jurisdictional High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No.62 of 2009 dismissed the appeal for non prosecution and for non furnishing the confirmations of the loan creditors, PAN details, returns, bank statements etc. 7. In the Affidavit filed before this Tribunal, assessee stated th…

Amit Saini, Kurukshetra vs. Income Tax Officer, Ward-1, Kurukshetra, Haryana, Ward-I, Kuk

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

ITA 929/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: the Ld. CIT(A). However, despite several notices under Section 250 being issued electronically to the registered e-mail address, there was no compliance by the assessee. The CIT(A), therefore, proceeded ex parte and held that the assessee had failed to substantiate his grounds of appeal or file any documentary evidence in support of his claim. 7.1 The CIT(A) observed that the Assessing Officer had rightly made the addition under Section 144 of the Act since the assessee had not availed the

For Appellant: Shri Dhruv Goel, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 144Section 250Section 44A

…laim. 7.1 The CIT(A) observed that the Assessing Officer had rightly made the addition under section 144 of the Act since the assessee had not availed the opportunities given. Relying upon various judicial pronouncements, including CIT v. B.N. Bhattacharjee (118 ITR 461) and Estate of Late Tukojirao Holkar v. CWT (223 ITR 480), the CIT(A) dismissed the appeal holding that the assessee failed to discharge his onus and that there was no violation of natural justice by the Department. Accordingly, the order of the Assessing Officer was confirmed and the appeal was dismissed. 8. Against the order of the Ld. CIt(A)…

Mukul Hasteer, Karnal vs. ITO Ward-1, Karnal

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 96/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 234A

…s, inherently possesses the power to dismiss the case In default. Further, the appellant has to not only file the Memorandum of Appeal but has to effectively pursue it as held by the Hon'ble Supreme Court in the case of B. N. Bhattacharji and Anr. reported in 118 ITR 461 at pages 477 and 478. In view of the above judicial decisions, the appeal is liable to be dismissed for non-compliance and non-pursuing of appeal. 4. In the result, the appeal is DISMISSED.” 5. The Ld. Authorized Representative (‘AR) submitted that the Ld. CIT(A) erred in dismissing the appeal, ex-parte, without adjudicating the appeal on merit.…

Blufab Fashion Fabrics LLP, Andheri Kurla Road vs. DCIT CC 2(2), Pratishtha Bhavan

In the result, both appeals are allowed for statisti

ITA 4367/MUM/2025[19-20]Status: DisposedITAT Mumbai14 Oct 2025

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Respondent: Mr. Dharmesh Shah &

Section 143(3)Section 250Section 69BSection 69C

…erefore, proceeded to dispose of the ssee. The learned CIT(A), therefore, proceeded to dispose of the appeal ex parte, relying upon the ratio of appeal ex parte, relying upon the ratio of CIT v. B.N. Bhattacharjee CIT v. B.N. Bhattacharjee and Another [(1979) 118 ITR 461 (SC)], that filing an appeal implies [(1979) 118 ITR 461 (SC)], that filing an appeal implies [(1979) 118 ITR 461 (SC)], that filing an appeal implies an obligation to prosecute it effectively. an obligation to prosecute it effectively. The relevant finding of the nt finding of the Ld. CIT(A) is reproduced as under: Ld. CIT(A) is reproduced as un…

Blufab Fashion Fabrics LLP, Andheri (East) vs. DCIT CC 2(2), Pratistha Bhavan

In the result, both appeals are allowed for statisti

ITA 4366/MUM/2025[18-19]Status: DisposedITAT Mumbai14 Oct 2025

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Respondent: Mr. Dharmesh Shah &

Section 143(3)Section 250Section 69BSection 69C

Sandeep Kumar Mundra, Burhanpur vs. ITO, Burhanpur

In the result appeal of the assesse is allowed for statistical purpose

ITA 314/IND/2025[2017-18]Status: DisposedITAT Indore10 Oct 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshisandeep Kumar Mundra, Income Tax Officer, बनाम/ S.K. Enterprises, Burhanpur Vs. Kalabagh Emagrid, Burhanpur (Pan:Abtpm8551C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Manoj Phadnis, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 10.10.2025 आदेश / O R D E R

Section 143(3)Section 246ASection 250Section 253Section 68

…over their right, is applicable in this case. 4.3 The Hon'ble ITAT in ITA No. 1025-1027/CHD/2005 for the AY 2002-03 in the case of M/s Chhabra Land & Housing Ltd, after following the decision of Hon'ble Supreme Court in the case of B.N. Bhattacharjee & other 118 ITR 461 [SC] held that the appeal does not mean merely filing of the appeal but effectively pursuing the same. 4.4 Considering the above facts and the records available, it is established that the appellant was provided many opportunities of being heard. However, the appellant has remained noncompliant. No material fact has been brought on record in sup…

Madhya Pradesh Road Development Corporation Limited, Bhopal vs. Assistant Commissioner of Income Tax ACIT-2(1), Bhopal

In the result appeal of the assesse is allowed for statistical purpose

ITA 172/IND/2025[2012-13]Status: DisposedITAT Indore30 Sept 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshimadhya Pradesh Road Acit-2(1), बनाम/ Development Corporation Bhopal Vs. Ltd, 45-A, Arera Hiils, Bhopal (Pan:Aagcm5306C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Vikas Guru, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 30.09.2025 आदेश / O R D E R

Section 143(3)Section 246ASection 250Section 253Section 80I

…thority has to affirm such an order it is not required to give separate reasons which may be required in case the order is to be reversed by the appellate/revisional authority." 7.5 Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Another, 118 ITR 461 (SC) observed that preferring an appeal means more than formally filing it but effectively prosecuting it. Hon'ble M.P. High Court in the case of Estate of Tukojirao Holkar Vs CWT (1997) (223 ITR 480) (M.P.) dismissed the reference in def and for not taking necessary steps. Similar view has been taken I.T.A.T. Delhi Bench in the case of CIT vs. M…