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 Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 472/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT 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 ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 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 these appeals for non-prosecution. 7. In the result, all the appeal…

Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 471/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh09 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT 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 ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 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 these appeals for non-prosecution. 7. In the result, all the appeal…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 470/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 Oct 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT 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 ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 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 these appeals for non-prosecution. 7. In the result, all the appeal…

M/S R. Piyarelall Iron & Steel (P) Ltd., Kolkata vs. ACIT, RG-3, Kolkata

In the result, all the appeals of assessee are dismissed

ITA 1179/KOL/2014[2009-2010]Status: DisposedITAT Kolkata09 Oct 2018AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…Export Ltd. AYs 2009-10 & 2010-11 & ITA No.1179/Kol/2014 R. Piyarelall Iron & Steel P. Ltd. AY 2009-10 assessee is not seriously interested in pursuing the appeal before the Tribunal. The Hon’ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeals are liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss all the appeals of…

M/S R. Piyarelall Import & Export Ltd., Kolkata vs. ACIT, Cir-3, Kolkata

In the result, all the appeals of assessee are dismissed

ITA 1178/KOL/2014[2010-2011]Status: DisposedITAT Kolkata09 Oct 2018AY 2010-2011

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…Export Ltd. AYs 2009-10 & 2010-11 & ITA No.1179/Kol/2014 R. Piyarelall Iron & Steel P. Ltd. AY 2009-10 assessee is not seriously interested in pursuing the appeal before the Tribunal. The Hon’ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeals are liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss all the appeals of…

M/S R. Piyarelall Import & Export Ltd., Kolkata vs. ACIT, RG-3, Kolkata

In the result, all the appeals of assessee are dismissed

ITA 1177/KOL/2014[2009-2010]Status: DisposedITAT Kolkata09 Oct 2018AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…Export Ltd. AYs 2009-10 & 2010-11 & ITA No.1179/Kol/2014 R. Piyarelall Iron & Steel P. Ltd. AY 2009-10 assessee is not seriously interested in pursuing the appeal before the Tribunal. The Hon’ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeals are liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss all the appeals of…

Sh. Yaj Dev Yadav, Gurgaon vs. ITO, Gurgaon

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

ITA 6779/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. M. Nand Kumar Shate, 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…

Sh. Venkat Phani Raj Kumar Mararaju, Hyderabad vs. ITO, New Delhi

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

ITA 6765/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Oct 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. M. Nand Kumar Shate, 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…

M/S. Potential Tie-Up Pvt. Ltd., Kolkata vs. ITO, Ward - 5(2), Kolkata

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

ITA 2070/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am M/S. Potential Tie-Up Pvt. Ltd. Vs. Ito, Ward-5(2), Kolkata 20, N.S. Road, 1St Floor, Left Block, Kolkata – 700 001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcp 0265 K (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri G. Hangshing, Cit(Dr) सुनवाई क" तार"ख / Date Of Hearing : 24/09/2018 घोषणा क" तार"ख/Date Of Pronouncement: 05/10/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012-2013, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 19.07.2017. 2. Notice Of Hearing Of This Appeal Was Sent To The Assessee At The Address Given By The Assessee In Form No.36. The Said Notice Has Not Been Returned Unserved. This Appeal Was Listed For Hearing Before The Tribunal On 24.09.2018. Today I.E. On 24.09.2018 When The Case Was Called For Hearing, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Was Made. It Means That Assessee Is Not 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 & 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 : “If The Party, At Whose Instance The Reference Is Made, Fails To Appear At The Hearing, Or Fails In Taking Steps For Preparation Of The Paper Books So As To Enable Hearing Of The Reference, The Court Is Not Bound To Answer The Reference.”

For Appellant: NoneFor Respondent: Shri G. Hangshing, CIT(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). 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 orde…

Hannan Ali Ostagar, Kolkata vs. ITO, Ward-49(2), Kolkata

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

ITA 2083/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Hannan Ali Ostagar V/S. Income Tax Officer, Modnal Ganthi Kaikhali, Ward-49(2), Kolkata Baguihati, Kolkata-700 052 [Pan No.Aafpo 0463 L] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Saurabh Kumar, Addl. Cit-Sr-Dr ""यथ" क" ओर से/By Respondent 12-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Challenges Correctness Of Commissioner Of Income Tax (Appeals)-15Kolkata’S Order Dated 23.08.2016, Passed In Case No.08/Cit(A)-15/15-16/Wd-49(2)/Kol, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious 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.Bhattacharjee & 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."

Section 143(3)

…is not serious 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.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." ITA No.2083/Kol/2016 A.Y.2012-13 Hannan Ali Ostagar Vs. ITO, Wd-49(2) Kol. Page 2 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at…

M/S Himachal Gramin Bank, Mandi vs. Jcti, Range, Mandi

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

ITA 1574/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh04 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं./ Ita No. 1574/Chd/2017 "नधा"रण वष" / Assessment Year : 2011-12 M/S Himachal Gramin Bank, The Jcit, Mandi Range, बनाम Jawahar Nagar, Mandi (H.P). Mandi, H.P. "थायी लेखा सं./Pan No: Aaath3599R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Smt. Chanderkanta, 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, appeals of the assessee is dismissed in limine. Order pronounced in the Open Court बी.…

Sh. Prakash Bhalekar, Pune vs. ACIT, Gurgaon

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

ITA 3737/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Oct 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. K. Hauthang, 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…

M/S Starmark Sales Pvt. Ltd., Kolkata vs. ITO, Ward-9(4), Kolkata

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

ITA 1100/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Oct 2018AY 2012-13

Bench: Hon’Ble Shri S.S.Godara, Jm & Sri M.Balaganesh, Am,] I.T.A No. 1100/Kol/2017 Assessment Year : 2012-13 M/S Starmark Sales Pvt. Ltd. -Vs.- Ito, Ward-9(4), Kolkata [Pan : Aapcs 0852 A] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri P. K. Srihari, CIT DR
Section 143(3)

…nce the appeal filed by the assessee 2 M/s Starmark Sales Pvt. Ltd. A.Yr.2012-13 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.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…

Mohinder Singh, New Delhi vs. ITO, Ward- 53(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7153/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Oct 2018AY 2009-10

Bench: Sh. N. K. Sainiita No. 7153/Del/2017 : Asstt. Year : 2009-10 Mohinder Singh, Vs Income Tax Officer, A-6, Amrit Nagar, Kotla Ward-53(4), Mubarakpur, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aoaps0124B Assessee By : None Revenue By : Sh. Surendra Meena, Sr. Dr Date Of Hearing : 01.10.2018 Date Of Pronouncement : 01.10.2018 Order This Is An Appeal By The Assessee Against The Order Dated 13.09.2017 Of Ld. Cit(A)-18, New Delhi.

For Appellant: NoneFor Respondent: Sh. Surendra Meena, Sr. DR

…iwan 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. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an application as per the provis…

Sh. Deepak Jain, New Delhi vs. ACIT, New Delhi

In the result, appeal filed by assessee stands dismissed

ITA 5663/DEL/2015[2009-10]Status: DisposedITAT Delhi01 Oct 2018AY 2009-10

Bench: Sri R.S.Syal & Smt. Beena A Pillaia.Y. 2009-10 Sh. Deepak Jain Vs. Acit, Central Circle 06 624, Modern Apartment New Delhi Sector 15, Rohini New Delhi 110 085 Pan: Afdpj7401E (Appellant) (Respondent) Appellant By: None Respondent By: Sh. S.R.Senapati, Sr. D.R. Date Of Hearing: 01.10.2018 Date Of Pronouncement: 01St October, 2018 Order Per Beena A Pillaithe Present Appeal Has Been Filed By The Assessee Against The Order Dated 14.08.2013 Passed By Ld.Cit(A)-Xxxi, Delhi For Assessment Year 2009-10. 2. During The Course Of Hearing Today I.E. On 01 St October, 2018, Inspite Of Service Of Notice, Nobody Was Present On Behalf Of The Assessee Nor Any Adjournment Request Received. It Therefore, Appears That The Assessee Is Not Interested To Prosecute The Matter. 3. The Law Aids Those Who Are Vigilant, Not Those Who Sleep Upon Their Rights. This Principle Is Embodied In Well Known Dictum, “Vigilantibus Et Non Dormientibus Jura Sub Veniunt’. Considering The Facts & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), We Treat This Appeal As Unadmitted.

For Appellant: NoneFor Respondent: Sh. S.R.Senapati, Sr. D.R

…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. 8. In the result, appeal filed by assessee stands dismissed. Order pronounced in the Open Court on 01st October, 201…

M/S. Barbrik Tracon Pvt. Ltd., Kolkata vs. ITO, Ward - 5(3), Kolkata

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

ITA 2098/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 M/S Barbrik Tracon Pvt. V/S. Income Tax Officer Ltd. 59, Kali Krishna Ward-5(3), Aayakar Tagore Street, Kolkata-07 Bhawan, P-7, [Pan No.Aacb 1480 P] Chowringhee Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Mallikarjuna Cit-Dr ""यथ" क" ओर से/By Respondent 26-09-2018 सुनवाई क" तार"ख/Date Of Hearing 28-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Challenges Correctness Of Commissioner Of Income Tax (Appeals)-2 Kolkata’S Order Dated 05.09.2016, Passed In Case No.146/Cit(A)-2/2015-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious 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.Bhattacharjee & 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."

Section 143(3)

…is not serious 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.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." ITA No.2098/Kol/2017 A.Y. 2012-13 M/s Barbrik Tracon Pvt. Ltd. ITO Wd-5(3), Kol. Page 2 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference ma…

Ms. Harpreet Kaur, New Delhi vs. ACIT, New Delhi

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

ITA 840/DEL/2016[2009-10]Status: DisposedITAT Delhi26 Sept 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2009-10 Ms. Harpreet Kaur, Vs. Acit, B-21, Second Floor, Kirti Nagar, Circle -27(1), New Delhi New Delhi Pan :Aajpk4430F (Appellant) (Respondent)

…iwan 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 above appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then she would be at…

M/S. Nikshal Properties Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 323/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Mrs. Aparna Agarwal, CIT- D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सव"ी Ikznhi dqekj dsfM;k Ikznhi dqekj dsfM;k लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । Ikznhi dqekj dsfM;k Ikznhi dqekj dsfM;k BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.323/AHD/2016 ("नधा"रण वष" / Assessment Year : 2012-13) M/s. Nikshal Properties ITO, बनाम/ Pvt. Ltd., Ward – 3(1)(1), Vs. 308, Gold Souk Complex, Ahmedabad. B/h. Sapphire Tower, C. G. Road, Ahmedabad – 380 009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCN 31…

M/S. Shivratri Technologies (P) Ltd., Kolkata vs. ITO, Ward 1(3), Kolkata

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

ITA 459/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Sept 2018AY 2012-13

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Sri M.Balaganesh, Am,] I.T.A No. 459/Kol/2017 Assessment Year : 2012-13 M/S Shivratri Technologies (P) Ltd -Vs.- Ito, Ward-1(3), Kolkata [Pan : Aarcs 2637 R] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Altaj Hussain, Addl. CIT, Sr. DR
Section 143(3)

…appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- 2 M/s Shivratri Technologies (P) Ltd. A.Yr.2012-13 “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…

Shri Anuraag Jaipuria, New Delhi vs. ACIT, New Delhi

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

ITA 5329/DEL/2015[2009-10]Status: DisposedITAT Delhi24 Sept 2018AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishianuraag Jaipuria, Vs. Acit, 8, Prithviraj Road, Central Circle-7, New Delhi New Delhi Pan: Abvpj8557B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri S.S.Rana, CIT DR

…rested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we 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 ITR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if…