CIT v. B.N. Bhattacharya & Another

Laxmi Devi Mohata, Surat vs. Income Tax Officer Ward-1(2)(3), Surat

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

…t/ITA No.455/SRT/2018/A.Y.2014-15 Page 2 of 3 ultimately the CIT(A) passed an ex-parte order noting that on the date that even on the date 30.04.2018 the assessee sought an adjournment and failed to appear accordingly relying on B.N.Bhattacharjee and Another (118 ITR 461); Estate of Late Tukojirao Holkar Vs. CWT (223 ITR 480) (MP); The Hon'ble Bombay High Court in the case of M/s.Chemipol V/s. Union of India in Excise Appeal No.62 of 2009; Late Tukojirao Holkar (MP), 223 ITR 480. and CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del)etc., the appeal was dismissed. 3. The ld.AR inviting attention to the early he…

Nitesh Bhagchand Jain, Surat vs. ACIT, Cir.-1(2), Surat

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

Bench: Smt. Diva Singh & Shri O.P.Meenaआ.अ.सं./I.T.A. No.449/Srt/2018 िनधा"रण वष"/Assessment Year : 2014-15 Nitesh Bhagchand Jain, Vs. The Assistant Commissioner Lower Ground, M.R.House, Of Income Tax, Circle-1(2), Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan: Aaxpj 5234 G] अपीलाथ" Appellant ""यथ"/Respondent Shri Ramesh Malpani – Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Shri P.S.Choudhary – Sr.Dr

…the light of the facts that the impugned order has been passed dismissing the assessee’s appeal for non-representation relying upon B.N.Bhattacharjee Nitesh Bhagchand Jain Vs. ACIT, Circle-1(2) Surat /ITA No.449/SRT/2018/A.Y.2012-13 Page 2 of 3 and Another (118 ITR 461); Estate of Late Tukojirao Holkar Vs. CWT (223 ITR 480) (MP); The Hon'ble Bombay High Court in the case of M/s.Chemipol V/s. Union of India in Excise Appeal No.62 of 2009; Late Tukojirao Holkar (MP), 223 ITR 480. and CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del)etc., dismissed the appeal holding as under : 5.1.5. Respectfully, following the…

Smt. Hafisa A. Khalique Kothiwala Legal Heir of Abdulkhalique G. Kothiwala, Ahmedabad vs. The Income Tax Officer, Ward-3, Bharuch

In the result, appeal of the assessee is dismissed for non-

Bench: Smt. Diva Singh & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2939/Ahd/2015 िनधा"रण वष"/Assessment Year : 2010-11 Smt.Hafisa A.Khalique Kothiwala, Vs. The Income Tax Officer, Legal Heirs Of Abdulkhalique Ward-3, Bharuch – 392 001. G.Khothiwala) Tansim & Associates, Chartered Accountants, 206, 2Nd Floor, B.G.Trade Centre, Above P.D.Shroff Office, Panchbatti, Bharuch – 392 001. [Pan: Afqpk 2971 M] अपीलाथ" Appellant ""यथ"/Respondent None. िनधा"रती क" ओर से /Assessee By Shri P.S.Choudhary – Sr.Dr राज"व क" ओर से /Revenue By सुनवाई की तारीख/ Date Of Hearing: 11.01.2019 उ"ोषणा क" तारीख/Pronouncement On: 11.01.2019 आदेश /O R D E R Per Diva Singh, Jm: The Present Appeal Has Been Filed By The Assessee Assailing The 1. Correctness Of The Order Dated 07.07.2015 Of Cit(A)-3, Vadodara Pertaining 2010-11 Assessment Year On Various Grounds. However, At The Time Of Hearing No One Was Present On Above Of The Assessee. The Appeal Was Passed Over Twice, Despite This The Assessee Remained Unpresented. The Record Shows That The Appeal Was Adjourned. On The Written Request Of The Assessee On 07.12.2018 In The Presence Of The Parties, Accordingly Since The Assessee Despite Being Aware Of The Chosen To Remain Unpresented. Considering The Fact That On Each Of The Occasions The Appeal Come 2. For Hearing I.E. 24.05.2018, 11.07.2018 & 07.12.2018 The Assessee Sought Adjournments. In These Circumstances, It Cannot Be Presumed That The Assessee May Not Be Seriously Pursuing The Appeal By The Appeal Is Dismissed.

…o.2939/AHD/2015/A.Y.2010-11 Page 2 of 2 3. In view of these facts, we are of the view that the appeals of the assessee are liable for dismissal in the light of judicial pronouncements by Hon`ble Supreme Court in the case of CIT v. B. N. Bhattacharjee & Others 118 ITR 461(SC), wherein their Lordship have held that “The appeal does not mean merely filing of the appeal but effectively pursuing it.” Further, the Hon`ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar v. CWT, 223 ITR 480 (M.P.) while dismissing the reference made at the instance of the assessee in default their lordship observ…

M/S Aina Construction, Surat vs. Deputy Commissioner of Income Tax Circle 2(3), Surat

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

Bench: Smt. Diva Singh & Shri O.P.Meena

…gned order dated 25.05.2018 we find that the CIT(A) having noted the opportunities given ultimately in para 5.1.3 to AINA Construction Vs. DCIT, Circle-2(3), Surat / ITA No.476/SRT/2018/A.Y.2013-14 Page 3 of 4 5.1.5 relying upon B.N.Bhattacharjee and Another (118 ITR 461) Estate of Late Tukojirao Holkar Vs. CWT (223 ITR 480) (MP)The Hon'ble Bombay High Court in the case of M/s.Chemipol V/s. Union of India in Excise Appeal No.62 of 2009 Late Tukojirao Holkar (MP), 223 ITR 480. and CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del)etc., dismissed the appeal holding as under : “5.1.5. Respectfully, following these…

Jagmoham Ramjidas Malhotra, Surat vs. Income Tax Officer Ward -1(3)(2), Surat

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

Bench: Smt. Diva Singh & Shri O.P.Meenaआ.अ.सं./I.T.A. No.456/Srt/2018 िनधा"रण वष"/Assessment Year : 2014-15 Jagmohan Ramjidas Malhotra, Vs. The Income Tax Officer, 7-D, Meghrath Apartment, Ward-1(3)(2), Surat. Bhattar Road, Surat – 395 007. [Pan: Abcpm 1022 B] अपीलाथ" Appellant ""यथ"/Respondent Shri Ramesh Malpani – Ca िनधा"रती क" ओर से /Assessee By Shri P.S.Choudhary – Sr.Dr राज"व क" ओर से /Revenue By 09.01.2019 सुनवाई की तारीख/ Date Of Hearing: 11.01.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per Diva Singh, Jm: 1. The Present Appeal Has Been Filed By The Assessee Assailing The Correctness Of The Order Dated 22.05.2018 Of Cit(A)-2, Surat Pertaining To 2014-15 Assessment Year On Various Grounds, However, Since The Parties Were Heard Only In Respect Of Ground No.1 To 3 The Same Are Reproduced Under : “1) That The Ex-Parte Appeal Order Passed By Ld. Commissioner Of Income Tax (Appeals) [Cit(A)] Is Wrong & Bad-In-Law As The Same Has Been Passed Without Hearing The Appellant. 2) That The Ex-Parte Appeal Order Passed By Ld. Cit(A) Dismissing The Appeal Of The Appellant Is Wrong & Bad-In-Law As The Same Has Been Passed Without Considering The Submission & Contentions Of The Appellant Furnished In The Form Of ‘Statement Of Facts’ Along With The Appeal & Also By Way Of Arguments Raised During The Assessment Proceedings As Re-Produced In The Assessment Order. 3) That The Ex-Parte Order Passed By Ld. Cit(A) Dismissing The Appeal Of The Appellant Is Wrong & Bad-In-Law As The Same Has Been Passed Without Deciding The Various Grounds Of Appeal On Merits On The Basis Of Material Available On Record, Statement Of Facts & Grounds Of Appeal.”

…Surat/ITA No.456/SRT/2018/A.Y.2014-15 2. The ld.AR inviting attention to the impugned order submitted that in the facts of the present case also the CIT(A) has dismissed the assessee’s appeal for non-representation relying upon B.N.Bhattacharjee and Another (118 ITR 461); Estate of Late Tukojirao Holkar Vs. CWT (223 ITR 480) (MP); The Hon'ble Bombay High Court in the case of M/s.Chemipol V/s. Union of India in Excise Appeal No.62 of 2009; Late Tukojirao Holkar (MP), 223 ITR 480. and CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del)etc., It was his submission that on the last date of hearing i.e. 30.04.2018, th…