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

Paradise Sheets Private Limited, Mumbai vs. ITO, Ward - 1(1), Kolkata

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

ITA 861/KOL/2018[2012-13]Status: DisposedITAT Kolkata19 Sept 2018AY 2012-13

Bench: Hon’Ble Sri S.S.Godara, Jm I.T.A No. 861/Kol/2018 Assessment Year : 2012-13

For Appellant: NoneFor Respondent: Shri Dilip Kumar Mitra, Addl. CIT

…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.Bhattachargee 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 Pardise Sheets Private Limited A.Yr.2012-13 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 def…

Sh. Rahul Bhuchar, New Delhi vs. DCIT, New Delhi

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

ITA 5636/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.N. Chary

…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. 2 8. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 18.09.2018…

M/S Northend Housing & Constructions Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 4296/DEL/2015[2010-11]Status: HeardITAT Delhi17 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.N. Chary

…an 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. 2 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, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 17.09.2018…

M/S. Bluerose Barter Pvt. Ltd., Kolkata vs. ITO, Ward - 6(4), Kolkata

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

ITA 1583/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Sept 2018AY 2012-13

Bench: Hon’Ble Sri M.Balaganesh, Am & Sri S.S.Viswanethra Ravi, Jm] I.T.A No. 1583/Kol/2017 Assessment Year : 2012-13 M/S Bluerose Barter Pvt. Ltd. -Vs.- Ito, Ward-6(4), Kolkata [Pan : Aaecb 5998 F] (Appellant) (Respondent)

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

…ce the appeal filed by the assessee 2 M/s Bluerose Barter 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…

Highview Markfab Pvt. Ltd., Howrah vs. ITO, Ward - 13(2), Kolkata

In the result, appeal of assessee is dismissed

ITA 1335/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Sept 2018AY 2012-13

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

…te that before the lower authorities also the assessee was unattended. So, it gives an impression that 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 appeal is 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 the appeal of the ass…

Mr. Chandra Prakash Chaudhary, New Delhi vs. DCIT, Dehradun

In the result, the appeal of the assessee is dismissed

ITA 4220/DEL/2015[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena A Pillai, Jm

For Appellant: NoneFor Respondent: Smt. Princy Singla, 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…

Shashi Kanta Singh, Hooghly vs. ITO, Ward 23(4), Hooghly

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

ITA 771/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-13

Bench: Hon’Ble Shri S.S.Godara, Jm & Sri M.Balaganesh, Am,] I.T.A No. 771/Kol/2017 Assessment Year : 2012-13 Shashi Kanta Singh -Vs.- Ito, Ward-23(4), Hooghly [Pan : Cihps 4331 P] (Appellant) (Respondent)

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

…appeal. Hence the appeal filed by the assessee 2 Shashi Kanta Singh 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…

M/S Swastic Financial & Commercial (P) Ltd., Kolkata vs. DCIT, CC-3(1), Kolkata

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

ITA 367/KOL/2016[2008-09]Status: DisposedITAT Kolkata05 Sept 2018AY 2008-09

Bench: Hon’Ble Shri S.S.Godara, Jm & Sri M.Balaganesh, Am,] I.T.A No. 367/Kol/2016 Assessment Year : 2008-09 M/S Swastic Financial & Commercial Pvt. Ltd. -Vs.- Dcit, Cc-3(1), Kolkata [Pan : Aaecs 0714 R] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR
Section 144

…filed by 2 M/s Swastic Financial & Commercial (P) Ltd. A.Yr.2008-09 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.” 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…

Vishveshwara Suppliers Private Limited, Kolkata vs. ITO, Ward - 14(4), Kolkata

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

ITA 1561/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Sept 2018AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am Vishveshwara Suppliers Pvt. Ltd. Vs. Ito, Ward – 14(4), Kolkata 33, Sabji Mahal, Barrackpore Cantonment, Aaykar Bhawan, 110, Shantipally, E.M Bye Pass, 5Th Barrackpore, Kolkata – 700 120. Floor, R.No.512, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcv 9339 D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri G. Hangshing, Cit (Dr) सुनवाई क" तार"ख / Date Of Hearing : 16/08/2018 घोषणा क" तार"ख/Date Of Pronouncement: 04/09/2018 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)-5, Kolkata Dated 27.03.2017. 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 16.08.2018. Today I.E. On 16.08.2018 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 :

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…

Anubhav Biotech Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, appeal of assessee is dismissed

ITA 1255/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Sept 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…te that before the lower authorities also the assessee was unattended. So, it gives an impression that 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 appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of 2 Anubhav Biotech Ltd., AY 2012-13 ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (…

Coca-Cola India Inc.- India Branch Office, Gurgaon vs. DCIT, New Delhi

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

ITA 1964/DEL/2015[2010-11]Status: FixedITAT Delhi04 Sept 2018AY 2010-11

Bench: Shri R.S. Syal & Shri K.N. Charyassessment Year: 2010-11 Coca-Cola India Inc. – India Vs. Dcit, Branch Office, Circle-Gurgaon, Enkay Tower, Udyog Vihar, International Taxation, Phase-V, New Delhi. Gurgaon. Pan : Aaacc2638K

For Appellant: NoneFor Respondent: Shri Sanjay I Bara, CIT, DR
Section 143(3)

…ars that the assessee is not interested in prosecuting its appeal. 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…

M/S. Aromatic Tie Up Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

In the result, appeal of assessee is dismissed

ITA 1394/KOL/2017[2012-13]Status: DisposedITAT Kolkata03 Sept 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…te that before the lower authorities also the assessee was unattended. So, it gives an impression that 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 appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of 2 Aromatic Tie Up Pvt. Ltd., AY 2012-13 ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD…

Onrise Distributors Private Limited, Howrah vs. ITO, Ward 13(3), Kolkata

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

ITA 885/KOL/2017[2012-13]Status: DisposedITAT Kolkata29 Aug 2018AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 Onrise Distributors Pvt. Income Tax Officer, बनाम Ltd., Bngeshware Ward-13(3), 110, / Apartment, 89/2, Salkia V/S. Shantipalli, O.P. Ruby School Road, Salkia Hospital, Kasba, E.M.By- Howrah-711106 Pass, Kolkata-107 [Pan No. Aabco 8061 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.Cit-Dr ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date Of Hearing 29-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-5 Kolkata’S Dated 24.10.2016, Passed In Case No.238/Cit(A)-5/Wd-13(3)/15-16, 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:

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2012-13 Onrise Distributors Pvt. Income Tax Officer, बनाम Ltd., Bngeshware Ward-13(3), 110, / Apartment, 89/2, Salkia V/s. Shantipalli, O.P. Ruby School Road, Salkia Hospital, Kasba, E.M.By- Howrah-711106 pass, Kolkata-107 [PAN No. AABCO 8061 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.CIT-DR ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date…

Suchandana Tie-Up Private Limited, Kolkata vs. ITO, Ward 5(1), Kolkata

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

ITA 863/KOL/2017[2012-13]Status: DisposedITAT Kolkata29 Aug 2018AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 Suchandana Tie-Up Pvt. Income Tax Officer, बनाम Ltd. 23A, N.S. Road, 1St Ward-5(1), Ayakar / Floor, Kolkta-700001 V/S. Bhawan, Kolkata-69 [Pan No. Aaqcs 7675 J] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.Cit-Dr ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date Of Hearing 29-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-2 Kolkata’S Order Dated 03.01.2017, Passed In Case No.69/Cit(A)-2/15-16, 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)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment year:2012-13 Suchandana Tie-Up Pvt. Income Tax Officer, बनाम Ltd. 23A, N.S. Road, 1st Ward-5(1), Ayakar / Floor, Kolkta-700001 V/s. Bhawan, Kolkata-69 [PAN No. AAQCS 7675 J] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.CIT-DR ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date of Hearing 29-08-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R…

M/S. Prateek Resorts and Builders Pvt. Ltd., Noida vs. DCIT, Noida

In the result, appeal of the assessee is dismissed

ITA 2455/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Aug 2018AY 2006-07

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: -None-For Respondent: Shri S.S. Rana, CIT-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, the 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. (LP SAHU) JUDICIAL MEMBER Delhi, Dated 28th August, 2…

Sh. Sanjay Ahuja, New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 2070/DEL/2015[2011-12]Status: DisposedITAT Delhi28 Aug 2018AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: -None-For Respondent: Shri Pradeep Singh Gautam

…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, the appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. 3 ITA.No.2070/Del./2015 Shri Sanjay Ahuja, New Delhi. Order pronounced in the open Court.…

Pioneer Info Traders Private Limited, Kolkata vs. ACIT, Circle - 23, Hooghly

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

ITA 1559/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Aug 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Pioneer Info Traders Pvt. V/S. Acit, Circle-23, Ltd., 36, Bentinck Street, Hooghly, Aayakar Ground Floor, Bhawan, Grand Trunk Kolkata-700069 Road, Chinsurah R.S. [Pan No.Aagcp 2036 A] Hooghly-712102 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri R. Chowdhury Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date Of Hearing 24-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-6 Kolkata’S Dated 03.11.2016, Passed In Case No.156/Cit(A)-6/Kol/2015-16, In Proceedings U/S. 144 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 144

…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.1559/Kol/2017 A.Y. 2012-13 Pioneer Info Traders Pvt. Ltd. Pvt. Ltd. vs. ACIT, Cir-23, Hgly Page 2 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing…

Daiwik Distributors Private Limited, Kolkata vs. ITO, Ward - 9(1), Kolkata

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

ITA 1558/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Aug 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Daiwik Distributors Pvt. V/S. Income Tax Officer Ltd., 10, Saha Lane Ward-9(1), Aayakar Bhawan, 5Th Floor, P-7, Sarawati Bhawan, Singhi Bagan, Nr. Cit Building, Chowringhee Square, Kolkata-700007 Kolkata-69 [Pan No.Aadcd 9467 E] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri R. Chowdhury Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date Of Hearing 24-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-16 Kolkata’S Dated 27.03.2017, Passed In Case No.824/Cit(A)-16/W-9(1)/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:

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: ITA No.1558/Kol/2017 A.Y. 2012-13 Daiwik Distributors Pvt. Ltd. ITO Wd-9(1), Kol. Page 2 "The appeal does not mean merely filing of the appeal but effectively pursuing it." 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference m…

Daffodil Traders Private Limited, Howrah vs. ITO, Ward - 7(3), Kolkata

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

ITA 1548/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Aug 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Daffodil Traders Pvt. Ltd., V/S. Income Tax Officer Ananta Bhavan, 94, Ward-7(3), Aayakar Bhawan, 5Th Floor, P-7, Vivekanand Nagar, Andul Road, P.O. Podrah, 3Rd Fl. Chowringhee Square, Nr. West Bank Hospital Kolkata-69 Howrah-711109 [Pan No.Aaecd 3872 E] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Hanagshing Cit-Dr ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date Of Hearing 24-08-2018 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)-16 Kolkata’S Dated 27.03.2017, Passed In Case No.822/Cit(A)-16/W-7(3)/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:

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: ITA No.1548/Kol/2017 A.Y. 2012-13 Daffodil Traders Pvt. Ltd. ITO Wd-7(3), Kol. Page 2 "The appeal does not mean merely filing of the appeal but effectively pursuing it." 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made…

M/S A D Electrosteel Co. Pvt. Ltd., Howrah vs. DCIT, Central Circle-1(1), Kolkata

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

ITA 854/KOL/2017[2012-13]Status: DisposedITAT Kolkata20 Aug 2018AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 M/S Ad Electrosteel Co. Dcit, Circle-1(1), बनाम / Pvt. Ltd., Baltikuri, 54/1, Rafi Ahmed V/S. Surkimil, Kalitala, Kidwai Road,Kolkata- Dasnagar, Howrah-711402 16 [Pan No.Aacca 1827 A] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 20-08-2018 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 20-08-2018 आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises From The Commissioner Of Income Tax (Appeals)-6 Kolkata’S Dated 03.11.2016, Passed In Case No.156/Cit(A)-6/Kol/2015-16, In Proceedings U/S. 144 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 144

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2012-13 M/s Ad Electrosteel Co. DCIT, Circle-1(1), बनाम / Pvt. Ltd., Baltikuri, 54/1, Rafi Ahmed V/s. Surkimil, Kalitala, Kidwai Road,Kolkata- Dasnagar, Howrah-711402 16 [PAN No.AACCA 1827 A] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 20-08-2018 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 20-08-2018…