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 367,368 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

M/S Mercury Rubber Mills, Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessee are dismissed for non-prosecution

ITA 2191/DEL/2016[2009-10]Status: PendingITAT Delhi31 Dec 2018AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: NoneFor Respondent: Ms Pratima M. Biswas, CIT DR

…assessee is not interested in prosecuting the appeals filed by it. The appeals filed by the assessee are, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose in…

Sundar Shaw L/H of Lal Behari Shaw, Kolkata vs. ACIT, Circle-26, Kolkata

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

ITA 2340/KOL/2016[2008-09]Status: DisposedITAT Kolkata28 Dec 2018AY 2008-09

Bench: Hon’Ble Shri J.S.Reddy, Am & Shri S.S.Godara, Jm] I.T.A No. 2340/Kol/2016 Assessment Year : 2008-09 Mr. Sundar Shaw, Legal Heir Of Lal Behari Shaw -Vs.- Acit, Circle-26, Kolkata [Pan : Akpls 7769 M] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri S. Halder, Sr. DR
Section 147

…d by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- 2 Mr. Sundar Shaw, Legal Heir of Lal Behari Shaw A.Yr.2008-09 “1. In the case of CIT vs B.N.Bhattacharjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order…

Sh. Rajesh Aggarwal, Ludhiana vs. DCIT, C-7, Ludhiana

In the result, appeal of the assessee is dismissed in limine

ITA 767/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Dec 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 767/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 Sh. Rajesh Aggarwal, The Dcit, Circle 7, बनाम 30-A, Aggar Nagar, Ludhiana Ferozepur Road, Ludhiana "थायी लेखा सं./Pan No: Aaypa5297P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri N.D. Gupta, Sr.DR

…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. 5. Their Lordships of 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. 6. So, by respectfully following the view taken in the cases cited supra, we dismiss this appeal for non-prosecution. 7. In the result, appeal of the assessee is dismissed in limine. Order dictated and pronounced in the O…

Pradeep Mdalmia & Sons, Delhi vs. ITO, Ward-55(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2849/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2018AY 2014-15

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.D.R

…ard, place reliance upon 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). 4. Respectfully following the view taken in the cases cited above, dismissing the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 20th December, 2018. [AMIT SHUKLA] JUDICIAL MEMBER DATED: December, 2018 PKK:…

Laksons Footwear Pvt. Ltd., New Delhi vs. ITO, Ward- 1(4), Faridabad

In the result, the appeal of the assessee is dismissed

ITA 2823/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2018AY 2014-15

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.D.R

…ard, place reliance upon 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). 4. Respectfully following the view taken in the cases cited above, dismissing the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 20th December, 2018. [AMIT SHUKLA] JUDICIAL MEMBER DATED: 20th December, 2018 PKK:…

M/S. Ranbhumi Tie Up Pvt. Ltd., Kolkata vs. ITO, Ward - 13(3), Kolkata

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

ITA 1476/KOL/2018[2012-13]Status: DisposedITAT Kolkata19 Dec 2018AY 2012-13

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1476/Kol/2018 Assessment Year: 2012-13 M/S. Ranbhumi Tie Up Pvt. Ltd.………………………………………….…….……...Appellant [Pan :Aaecr 2334 M] Ito, Ward-13(3), Kolkata………...……………………………….……………..…. Respondent Appearances By: None, Appeared On Behalf Of The Assessee. Shri Piyush Mukherjee, Jcit, Dr Appearing On Behalf Of The Respondent. Date Of Concluding The Hearing : November 29Th , 2018 Date Of Pronouncing The Order : December 19Th , 2018 O R D E R Per J. Sudhakar Reddy :-

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 1476/Kol/2018 Assessment Year: 2012-13 M/s. Ranbhumi Tie Up Pvt. Ltd.………………………………………….…….……...Appellant [PAN :AAECR 2334 M] ITO, Ward-13(3), Kolkata………...……………………………….……………..…. Respondent Appearances by: None, appeared on behalf of the assessee. Shri Piyush Mukherjee, JCIT, DR appearing on behalf of the Respondent. Date of concluding the hearing : November 29th , 2018 Date of pronouncing the order : December 19th , 2018 O R D E R Per J. Sudhakar Reddy :- This appeal filed by the ass…

Parmeshwar Dass Jain, New Delhi vs. ITO, Ward-50(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2545/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Dec 2018AY 2009-10

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L Anuragi, Sr.D.R

…ard, place reliance upon 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). 4. Respectfully following the view taken in the cases cited above, dismissing the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 19th December, 2018. [AMIT SHUKLA] JUDICIAL MEMBER DATED: 19th December, 2018 PKK:…

Bluebird Software P.Ltd, New Delhi vs. ACIT, Circle-5(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6492/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Dec 2018AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.6492/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2013-14 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh.S.S.Rana, CIT DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, 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 give reasons for coming to the conclusion and in the absence of…

Air Network Solutions, Ghaziabad vs. ACIT, Circle-36(1), New Delhi

In the result, both appeals of the assessee are allowed

ITA 2116/DEL/2018[2011-12]Status: DisposedITAT Delhi18 Dec 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.2115 & 2116/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh.S.S.Rana, CIT DR
Section 144Section 250(6)Section 271(1)(c)

…e 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 these appeals 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 these appeals 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 give reasons for coming to the conclusion and in the absen…

Air Network Solutions, Ghaziabad vs. ACIT, Circle-36(1), New Delhi

In the result, both appeals of the assessee are allowed

ITA 2115/DEL/2018[2011-12]Status: DisposedITAT Delhi18 Dec 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita Nos.2115 & 2116/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: NoneFor Respondent: Sh.S.S.Rana, CIT DR
Section 144Section 250(6)Section 271(1)(c)

…e 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 these appeals 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 these appeals 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 give reasons for coming to the conclusion and in the absen…

M/S. Samarpan Charitable Trust, Meerut vs. CIT(E), Lucknow

In the result, the appeal filed by the assessee is dismissed for non-prosecution

ITA 2250/DEL/2015[]Status: DisposedITAT Delhi18 Dec 2018

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: Na Samarpan Charitable Trust, Vs. Cit(E), C/O M/S Anuj Goyal & Co., Cas, 5, Ashok Marg, 204, Deep Complex, Lucknow. Begum Bridge Road, Meerut. Pan : Aaots0768H (Appellant) (Respondent) Appellant By : None Respondent By: Ms Ashima Neb, Sr.Dr Date Of Hearing : 18.12.2018 Date Of Pronouncement: 18.12.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 30Th March, 2015 Of The Cit(E), Lucknow, Passed U/S 80G(5)(Vi) Of The Income-Tax Act, 1961. 2. None Appeared On Behalf Of The Assessee. It Is Seen That On Earlier Occasions The Matter Got Adjourned Three Times Due To Non-Appearance On Behalf Of The Assessee/At The Written Request Of The Assessee. Today Also, None Has Appeared On Behalf Of The Assessee Nor Any Application For Adjournment Was Filed. The Notice Sent To The Assessee Has Been Returned By The Postal Authorities With The Remarks “No Such Trust

For Appellant: NoneFor Respondent: Ms Ashima Neb, Sr.DR
Section 80G(5)(vi)

…ws that it is not interested in prosecuting the appeal filed by it. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose in…

Dinesh Singh, Delhi vs. ACIT, Circle-1, Noida

In the result, this appeal of the assessee is allowed

ITA 1098/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Dec 2018AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.1098/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. S.S.Rana, CIT DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, 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 give reasons for coming to the conclusion and in the absence of…

Dinesh Goyal, New Delhi vs. ACIT, Circle- 58(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6688/DEL/2017[2015-16]Status: DisposedITAT Delhi17 Dec 2018AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.6688/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh.Nippun Mittal, CAFor Respondent: Sh.S.S.Rana, CIT DR
Section 250(6)

…tate the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, 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 give reasons for coming to the conclusion and in the absence of…

M/S Deluxe Enterprises, Nalagarh vs. ITO, Baddi

The appeals of the Revenue are hereby dismissed

ITA 386/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh13 Dec 2018AY 2013-14

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Smt.Chandrakanta, Sr.DR

…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. 5. Their Lordships of 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. 6. So, by respectfully following the view taken in the cases cited supra, the appeals filed by the assessee are liable to be dismissed for non-prosecution. 7. Even otherwise, the Ld. DR has submitted that all the issues r…

M/S Deluxe Enterprises, Nalagarh vs. ITO, Baddi

The appeals of the Revenue are hereby dismissed

ITA 385/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh13 Dec 2018AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Smt.Chandrakanta, Sr.DR

…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. 5. Their Lordships of 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. 6. So, by respectfully following the view taken in the cases cited supra, the appeals filed by the assessee are liable to be dismissed for non-prosecution. 7. Even otherwise, the Ld. DR has submitted that all the issues r…

M/S Religare Housing Development Finance Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 337/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Dec 2018AY 2011-12

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR
Section 253

…wan 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and 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. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss the appeal of the assessee in limine…

Chunilal Ramkumar & Sons, Kolkata vs. ITO, Ward - 45(4), Kolkata

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

ITA 1351/KOL/2018[2011-12]Status: DisposedITAT Kolkata12 Dec 2018AY 2011-12

Bench: Shri S.S. Viswanethra Ravi, Jm & Dr. A.L.Saini, Am Chunilal Ramkumar & Sons Vs. Ito, Ward-45(4), Kolkata

For Appellant: NoneFor Respondent: Shri Aloke Nag, Sr. DR

…ot interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2 Chunilal Ramkumar & Sons Assessment Year: 2011-12 (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assesse…

Simla, Delhi vs. ACIT, New Delhi

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

ITA 5175/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Dec 2018AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Simla House No.4402, Vs. Acit, Bhahuji Lekhraj, Pahari Dhiraj, Circle-39(1), New Delhi Delhi Pan :Ewaps4343Q (Appellant) (Respondent) Appellant By None Respondent By Smt. Naina Soin Kapil, Sr.Dr

…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. 6. Their Lordships of 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. 7. Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it would be at libert…

Sh. Ramesh Sharma, New Delhi vs. DCIT, New Delhi

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

ITA 5174/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Dec 2018AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2011-12 Sh. Ramesh Sharma, Vs. Dcit, 19, Poorvi Marg, 3Rd Floor, Vasant Central Circle-16, New Delhi Vihar, New Delhi Pan :Akyps3876J (Appellant) (Respondent) Appellant By None Respondent By Smt. Naina Soin Kapil, Sr.Dr

…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. 6. Their Lordships of 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. 7. Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then he would be at libert…

Virendra Bahadur Saxena, Bulandshahr vs. ITO, Ward- 3(3), Bulandshahr

In the result, appeal of the assessee is dismissed

ITA 1598/DEL/2018[2008-09]Status: DisposedITAT Delhi05 Dec 2018AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr. D.R

…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. Respectfully following the same, appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court. (BHAVNESH SAINI) Delhi,…