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 367,154 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

Smt. Suman Choudhary, Jaipur vs. The Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 687/JPR/2025[2016-17]Status: DisposedITAT Jaipur30 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Gautam Singh Choudhary, Addl.CIT
Section 143(2)Section 144Section 250Section 68

…. In such a situation when the notices have been served upon the assesee at the addresses specified in the Appeal filed by the Appellant, it is clear that the Appellant has no intention to effectively pursue the Appeal. 3.3 In CIT vs B.N. Bhattacharya (1977) 118 ITR 461 (SC), the Hon'ble Supreme Court while dealing with the issue of prosecution of appeal has stated that "preferring an appeal means more than formally filing it but effectively pursuing it". For the sake of reference, the relevant extract of the judicial pronouncement rendered by the Hon'ble High Court of Mumbai quoting decision of Hon'ble Supreme…

Manisha Dhananjay Holkar, Nashik vs. Ward 1(1), Nashik

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

ITA 1204/PUN/2025[2015-2016]Status: DisposedITAT Pune30 Sept 2025AY 2015-2016
For Appellant: Department byFor Respondent: Date of hearing
Section 142(1)Section 147Section 148Section 250(6)Section 69A

…ve and even adjournment was not sought. In such a situation, the only conclusion which can be drawn is that the appellant is not interested in pursuing the appeal. 7. It has been held by the Hon'ble Supreme Court in the case of B.Ν. 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 for nonprosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol vs. Union of Indi…

Dreams Belle Vue, Pune vs. ITO Ward-2(3), Pune

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

ITA 1158/PUN/2025[2014-15]Status: DisposedITAT Pune30 Sept 2025AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1157 & 1158/Pun/2025 निर्धारण वर्ष / Assessment Years : 2016-17 & 2014-15 Dreams Belle Vue, 3Rd Floor, City Mall, University Road, Ganeshkind, Maharashtra-411007, Pan: Aaaad9013B अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ito, Ward-2(1), Pune Vs. प्रत्यर्थी / Respondent Shri Kishor B Phadke Shri Vidya Ratan Kishore 01-09-2025 30-09-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 15.02.2024 & 23.02.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years (“Ays”) 2016-17 & 2014-15 Respectively. Since Common Issues Are Involved, Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order. 2. There Is A Delay Of 383 & 375 Days Respectively In Filing Of These Appeals Before The Tribunal For Which The Assessee Has Filed An Affidavit Along With Application Explaining The Reasons For Such Delay. On Perusal Of The Same, We Are Satisfied That The Delay In Filing Of Appeal Is Not Intentional Or Deliberate But Has Occurred For The Reasons Mentioned In The Affidavit. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Livelaw (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal. 2

For Appellant: Department byFor Respondent: Date of hearing
Section 139Section 142(1)Section 147Section 148

…ny as four notices were issued through ITBA portal as noted above. However, it is a matter of record that no documents or details were submitted by the appellant. 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 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 M/s Chemipolvs. Union of India in Ex…

Dreams Belle Vue, Pune vs. ITO Ward 2 (1), Pune

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

ITA 1157/PUN/2025[2016-17]Status: DisposedITAT Pune30 Sept 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1157 & 1158/Pun/2025 निर्धारण वर्ष / Assessment Years : 2016-17 & 2014-15 Dreams Belle Vue, 3Rd Floor, City Mall, University Road, Ganeshkind, Maharashtra-411007, Pan: Aaaad9013B अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ito, Ward-2(1), Pune Vs. प्रत्यर्थी / Respondent Shri Kishor B Phadke Shri Vidya Ratan Kishore 01-09-2025 30-09-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 15.02.2024 & 23.02.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years (“Ays”) 2016-17 & 2014-15 Respectively. Since Common Issues Are Involved, Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order. 2. There Is A Delay Of 383 & 375 Days Respectively In Filing Of These Appeals Before The Tribunal For Which The Assessee Has Filed An Affidavit Along With Application Explaining The Reasons For Such Delay. On Perusal Of The Same, We Are Satisfied That The Delay In Filing Of Appeal Is Not Intentional Or Deliberate But Has Occurred For The Reasons Mentioned In The Affidavit. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Livelaw (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal. 2

For Appellant: Department byFor Respondent: Date of hearing
Section 139Section 142(1)Section 147Section 148

…ny as four notices were issued through ITBA portal as noted above. However, it is a matter of record that no documents or details were submitted by the appellant. 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 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 M/s Chemipolvs. Union of India in Ex…

Shri Vipan Gupta, Jammu vs. Deputy Commissioner of Income Tax Central- Circl;E, Jammu

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

ITA 388/ASR/2023[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 143(3)Section 250(6)

…nce is also placed on following case laws: (i) CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) (ii) Estate of Late Tukojirao Hokar vs. cm 223 ITR 840 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&l-I) (iv) CIT vs. B.N. Bhattachargee and another 118 ITR 461 (SC). Since, the observations of the AO have not been rebutted by the appellant, therefore, the additions made by the AO are found sustainable and the various grounds of appeal raised by the appellant are liable to be dismissed.” 3. The Ld. Counsel for the assessee contended that the Ld. CIT, (A) has passed the impugned order Under section 250(…

Jaynil Sunil Shah, Surat vs. The ITO, Ward 1(3)(1), Surat.

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

ITA 260/SRT/2025[2010-11]Status: DisposedITAT Surat26 Sept 2025AY 2010-11

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.260/Srt/2025 Assessment Year: (2010-11) (Hybrid Hearing) Jaynil Sunil Shah, Income Tax Officer, C-1-B, Sidhhachakra Apartment, Vs. Ward – 1(3)(1), Surat, Modi Bunglow, Parte Point, Surat Aayakar Bhawan, Near – 395007, Gujarat Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Biaps2599M (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 68

…24. The assessee sought adjournment only on 26.11.2018 and did not respond to any of the notices. The CIT(A) observed that the appellant was not interested in pursuing his appeal before him. The CIT(A) relied upon the decision of CIT vs. B. N. Banerjee & Ors, 118 ITR 461 (SC) and stated that the appeal does not mean mere filing of the memo of appeal but effectively pursuing the same. The CIT(A) also relied upon the various other decisions and observed that that the assessee remained absent and there was no assistance from him. The assessee was given sufficient opportunity to furnish the necessary details or docum…

Yeluvahalli Venkateshappa Lakshman, Bangarapet vs. Income Tax Officer, Ward-1, Kolar

Accordingly, the appeal by the assessee is allowed for statistical purposes

ITA 1530/BANG/2025[2015-16]Status: HeardITAT Bangalore25 Sept 2025AY 2015-16

Bench: Shri Prashant Maharishiassessment Year : 2015-16

For Appellant: Shri Nadeem Lasani, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 147Section 148

…16.6.2025. The ld. CIT(A) noted that assessee has been issued several notices 4 times, but did not respond to any of the notices and therefore he dismissed the appeal of the assessee for non- prosecution by relying on the decision of Hon’ble Supreme Court in 118 ITR 461. 6. The assessee is aggrieved with the same and has preferred this appeal. 7. The assessee reiterated the same facts stating that he is a villager, while filing Form 35 he gave email id of ishrath.faroz.klr@gmail.com, which did not belong to him, but of an Accountant, who neither informed the assessee of any such notice. When the appellate order…

The Nashik Jilha Mahila Sahakari Bank Limited, Nashik vs. ACIT, Circle 1, Nashik

In the result, the appeal of the appellant is dismissed

ITA 1373/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket JoshiFor Respondent: Shri Manish Kumar
Section 147Section 250

…to pursue the appellate proceeding any more. 5.1 The Hon'ble ITAT in ITA No. 1025-1027/Chandi/2005 for the A.Y. 2002-03 in the case of M/s Chhabra Land and Housing Ltd. after following the decision of Hon'ble Supreme Court in the case of B. N. Bhattachargee, 118 ITR 461 (SC) held that the appeal does not mean merely filing of the appeal but effectively pursuing it. Keeping in view of the aforesaid factual position, the appeal filed by the appellant is, therefore, decided on merits. 6 In this case, the appellant failed to make any submissions in support of grounds of appeal, this gives rise to an undisputable con…

The Nashik Jilha Mahila Sahakari Bank Limited, Nashik vs. ACIT, Circle 1, Nashik

In the result, the appeal of the appellant is dismissed

ITA 1372/PUN/2025[2016-17]Status: DisposedITAT Pune24 Sept 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket JoshiFor Respondent: Shri Manish Kumar
Section 147Section 250

…to pursue the appellate proceeding any more. 5.1 The Hon'ble ITAT in ITA No. 1025-1027/Chandi/2005 for the A.Y. 2002-03 in the case of M/s Chhabra Land and Housing Ltd. after following the decision of Hon'ble Supreme Court in the case of B. N. Bhattachargee, 118 ITR 461 (SC) held that the appeal does not mean merely filing of the appeal but effectively pursuing it. Keeping in view of the aforesaid factual position, the appeal filed by the appellant is, therefore, decided on merits. 6 In this case, the appellant failed to make any submissions in support of grounds of appeal, this gives rise to an undisputable con…

Ateequr Rahman, Nizamabad vs. ITO., Ward-1, Sangareddy

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

ITA 896/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Tejprakash Toshniwal, AdvocateFor Respondent: Sri Madan Mohan Meena, Sr. AR
Section 133(6)Section 142(1)Section 144Section 250Section 69A

…INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA.No.896/Hyd./2025 Assessment Year 2017-2018 Mohd. Ateequr Rahman, The Income Tax Officer, NIZAMABAD – 503 001. Ward-1, vs. Telangana. SANGA REDDY – 502 001. PAN BATPR6603Q Telangana. (Appellant) (Respondent) For Assessee : Sri Tejprakash Toshniwal, Advocate For Revenue : Sri Madan Mohan Meena, Sr. AR Date of Hearing : 11.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER MANJUNATHA G. : The above appeal has been filed by the assessee against the Order dated 22.01.202…

Sama Sangeeta Reddy Rep. by Gpa Holder Sama Sunil Kumar Reddy, Hyderabad vs. DCIT., Central Circle-3(2), Hyderabad

In the result appeal of the assessee allowed

ITA 680/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, KA Sai PrasadFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 56(2)(vii)

…en though, the case was listed for hearing on 6 occasions. Therefore, the learned CIT(A) disposed of the appeal filed by the assessee for non-prosecution by following Judgment of Hon’ble Supreme Court in the case of CIT vs., BN Bhattcharjee and Another [1977] 118 ITR 461 (SC) and upheld the additions made by the Assessing Officer towards consideration received in the form of immovable property u/sec.56(2)(vii)(b) of the Income Tax Act, 1961. 4. Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal. 6 ITA.No.680/Hyd./2025 5. CA, K A Sai Prasad, Learned Counsel for the As…

Jaswinder Singh, Ferozepur Cantt vs. DCIT Central Circle-2, Ludhiana

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

ITA 587/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh23 Sept 2025AY 2019-20

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 250(6)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 587/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2019-20 Jaswinder Singh बनाम The DCIT M/s Khullar Auto Mobiles, Central Circle-2 Village Nurpur Sethan Ludhiana Dist: Ferozepur, Punjab-152001 "ायी लेखा सं./PAN NO: BKHPS1706B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri…

Shri Appu Dada Neje Dudhganga Gr Bigar Sheti Sah Pat Sanstha Mry Dattawad, Kolhapur vs. Income Tax Officer, Ichalkaranji

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

ITA 1908/PUN/2025[2021-22]Status: DisposedITAT Pune23 Sept 2025AY 2021-22

Bench: Shri R. K. Pandaassessment Year : 2021-22

For Appellant: Shri Pramod S ShingteFor Respondent: Ms. Sailee Dhole, JCIT
Section 143(1)(a)Section 80PSection 80P(2)(a)

…60/-. 3. Since, the assessee despite 4 opportunities granted by the Ld. CIT(A) / NFAC, did not make any submission, the Ld. CIT(A) / NFAC following the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Another reported in (1979) 118 ITR 461 (SC) dismissed the appeal filed by the assesse for want of prosecution. 4. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal by raising the following grounds: 1. On the facts and circumstances of the case and in law the CIT(A), NFAC erred in dismissing the appeal of the appellant as being infructuo…

Sukhminder Singh, Chandigarh vs. Income Tax Officer, Ward 2(1), Chandigarh

In the result, the order of the Ld

ITA 278/CHANDI/2025[2011-12]Status: DisposedITAT Chandigarh22 Sept 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri T.N. Singhla, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual)
Section 143Section 143(3)Section 148Section 234ASection 250Section 271(1)(b)Section 271(1)(c)Section 271A

…e thereafter failed to file any written submissions despite repeated notices. The Ld. CIT(A) has recorded that as many as six opportunities were granted but no compliance was made. Thereafter, relying on decisions such as CIT vs. B.N. Bhattacharjee & Another (118 ITR 461) (SC), CIT vs. Multiplan India (P) Ltd. (38 ITD 320) (Del) and other judgments, the appeal was dismissed in limine on the ground of non-prosecution. Not only that, the Ld. CIT(A) has further gone into the merits of the addition and, on the basis of the working of bank balances, enhanced the addition from Rs.20,86,100/- to Rs.25,45,900/-. 8.1 In…

Mr. Jatin Harish Sotta, Mumbai vs. Income Tax Officer Ward 26(1)(7), Mumbai

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

ITA 1916/MUM/2025[2012-13]Status: DisposedITAT Mumbai22 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2012-13 Mr. Jatin Harish Sotta, Ito Ward 26(1)(7), A-16, Ajanta Apartment, C-41 To C-43, G Block, Bkc, Murar Road, Mulund West, Vs. Bandra (East), Mumbai-400080. Mumbai-400051. Pan No. Aqfps 6009 N Appellant Respondent

For Appellant: Ms. Kavita Kaushik, Sr. DRFor Respondent: Mr. Nimesh Chothani, CA
Section 144Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2012-13 Mr. Jatin Harish Sotta, ITO Ward 26(1)(7), A-16, Ajanta Apartment, C-41 to C-43, G Block, BKC, Murar Road, Mulund West, Vs. Bandra (East), Mumbai-400080. Mumbai-400051. PAN NO. AQFPS 6009 N Appellant Respondent : Mr. Nimesh Chothani, CA Assessee by : Ms. Kavita Kaushik, Sr. DR Revenue by : 16/09/2025 Date of Hearing : 22/09/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against…

Roshanlal Khichi, Ahmedabad vs. The ITO, Ward-6(1)(1), Ahmedabad

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

ITA 501/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad12 Sept 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Abhijit, Sr. DRFor Respondent: Shri Abhijit, Sr. DR
Section 133(6)Section 143(2)Section 68

…s not participating in the appellate proceedings. In such scenario, I am inclined to decide the appeal on the basis of material available on record. Here, reference is made to the decision of Hon'ble Supreme Court in the case of CIT vs. BN Bhattacharya (1997) 118 ITR 461 (SC), in which the Hon'ble Apex Court while dealing with the issue of persuasion of appeal has stated that- " Preferring an appeal means more than formally filling it but effectively pursuing it". 6. Decision: Impugned assessment order, grounds of appeal, submissions of the appellant, all have been considered. Ground wise discussion and decision…

Nandigram Krashi Awam Gram Vikas Sanstha Suga, Nanded vs. DCIT, Exemption Circle, Aurangabad

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

ITA 1762/PUN/2024[2018-19]Status: DisposedITAT Pune12 Sept 2025AY 2018-19

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

For Appellant: Shri Kishor B Phadke (Virtual)For Respondent: Shri Ramnath P Murkunde
Section 133(6)Section 144BSection 147Section 148Section 148ASection 69A

…ence/ material/explanation offered by the assessee. The Ld. CIT(A)/NFAC has upheld the order of the Ld. AO without himself dwelling into the merits of the case. The Ld. Ld. CIT(A)/NFAC relied on the decisions in the case of CIT Vs. B. Bhattacharjee & Another, 118 ITR 461 (SC); New Diwan Oil Mills Vs. CIT, (2008) 296 ITR 495 (P & H); Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Pradeep Kumar Jhawar Vs. DCT, CC in ITA No. 450/KOL/2023 (Kol-Tribunal) and dismissed the appeal of the assessee for non-prosecution. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not…

Pleasure Agro Private Limited (As A Successor - in Interest of Erstwhile Vishwaraja Properties and Consultancies Private Limited, Pune vs. DCIT Circle 8, Pune

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

ITA 944/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Shashank Ojha
Section 143(3)Section 250

…tails for grounds of appeal raised before ld.CIT(A) there was no option left before the ld.CIT(A) except to dismiss the appeals and he accordingly placing reliance on the judgment of Hon’ble Apex Court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461 and other decisions dismissed the assessee’s appeals for both the impugned years. 7. Assessee preferred appeals before this Tribunal and during the course of hearing, Ld. Counsel for the assessee has referred to various details pleading that the assessment orders have been framed in the name of non-existing entity and therefore the same deserves…

Pleasure Agro Private Limited (As A Successor - in Interest of Erstwhile Vishwaraja Properties and Consultancies Private Limited, Pune vs. DCIT Circle 8, Pune

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

ITA 943/PUN/2025[2014-15]Status: DisposedITAT Pune08 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Shashank Ojha
Section 143(3)Section 250

…tails for grounds of appeal raised before ld.CIT(A) there was no option left before the ld.CIT(A) except to dismiss the appeals and he accordingly placing reliance on the judgment of Hon’ble Apex Court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461 and other decisions dismissed the assessee’s appeals for both the impugned years. 7. Assessee preferred appeals before this Tribunal and during the course of hearing, Ld. Counsel for the assessee has referred to various details pleading that the assessment orders have been framed in the name of non-existing entity and therefore the same deserves…

Cian Agro Industries & Infrastructure Limited, Nagpur vs. ACIT (It) Circle 1, Pune

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

ITA 676/PUN/2025[2019-2020]Status: DisposedITAT Pune08 Sept 2025AY 2019-2020

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

For Appellant: Shri Hitesh P Shah (Virtual)For Respondent: Shri Ramnath P Murkunde
Section 133(6)Section 195Section 201Section 201(1)Section 9(1)(vi)

…cution and on merits upheld the decision of the Ld. AO for lack of any explanation/ evidence furnished by the assessee. The appellate order reveals that the Ld. CIT(A) has applied the decision of the Hon’ble Supreme Court in CIT Vs. B. N. Bhattachargee (1979) 118 ITR 461 (SC), Hon’ble MP High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495 (P&H) and in the case of Anil Goel Vs.CIT (2008) 306 ITR 212 (P&H). No doubt, the Ld. CIT(A) may decide the appeal ex-parte where the assessee do…