CIT v. B.N. Bhattacharya & Another

Sh. Ishwar Chand Singla, Karnal vs. Pr. CIT, Karnal

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…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. 3 ITA.No.1263/Del./2016 Ishwar Chand Singla, Karnal. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open Co…

M/S. Mussoorie Dehradun Development Authority, Dehradun vs. ACIT, Dehradun

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

Bench: Shri Amit Shukla & Shri Prashant Maharishim/S. Mussoorie Dehradun Vs. Acit, Development Authority, Circle-2, Transport Nagar, Saharanpur Dehradun Road, Near Isbt, Dehradun Pan: Aaaam4651Q (Appellant) (Respondent)

…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…

Kailash Educational & Charitable Society, New Delhi vs. DIT (Exemptions), New Delhi

Bench: Shri N.K.Billaiya & Smt. Beena A Pillai

…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 both the appeals of the assessee. Order pronounced in the Open Court on 02nd July, 2018. (N.K.BILLAIYA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICI…

Kailash Educational & Charitable Society, New Delhi vs. DIT (Exemptions), New Delhi

Bench: Shri N.K.Billaiya & Smt. Beena A Pillai

…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 both the appeals of the assessee. Order pronounced in the Open Court on 02nd July, 2018. (N.K.BILLAIYA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICI…

Bimla Narang, New Delhi vs. ITO, New Delhi

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

Bench: Shri R.S. Syalassessment Year: 2013-14 Bimla Narang Vs. Ito Ward 53(1), Shop No. 8, Khanna New Delhi Market, Lodhi Colony New Delhi Pan : Abupn9118P

…ears that the assessee is not interested in prosecuting his 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 Paras Paraoxide (P) Ltd., Muzaffarnagar vs. Pr.CIT, Muzaffarnagar

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

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishim/S. Paras Paraoxide (P) Ltd, Vs. Pr. Commissioner Of 367, Patel Nagar, Income Tax, Muzaffarnagar, Up Muzaffarnagar (Appellant) (Respondent)

…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…

M/S. Adarsh Marketing, Delhi vs. Pr. CIT, New Delhi

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

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishim/S. Adarsh Marketing, Vs. Ito, Hcmr, Ware Housing Complex, Ward-34(1), Gate No. 4, Mela Ram Vatika, New Delhi Mandoli, Delhi Pan: Aagfa3886L (Appellant) (Respondent)

…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…

Bonanza Enterprises, Haridwar vs. ITO, Ward- I, Roorkee

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

Bench: Shri R.S. Syalassessment Year : 2011-12 Bonanza Enterprises Vs. Ito, 150, B.T. Ganj Roorkee Ward 1, Haridwar Roorkee Pan : Aahfb1895M

…ears that the assessee is not interested in prosecuting his 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…

Md Synergy India Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2010-11 Md Synergy India Pvt. Ltd., Vs. Income Tax Officer, 138, Deshbandhu Apartments, Ward-16(1), Room No.312, C.R. Kalkaji, New Delhi Building, New Delhi Pan :Aaecm8918N (Appellant) (Respondent) Appellant By None Respondent By Sh. Sanjay Kumar Yadav, Sr.Dr Date Of Hearing 21.06.2018 Date Of Pronouncement 21.06.2018 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-Iii, New Delhi, Dated 31.03.2010 Pertaining To Assessment Year 2010-11. 2. None Put In Appearance On Behalf Of The Assessee At The Hearing Despite Issue Of Notice For Hearing, Through Rpad At The Address Furnished By The Assessee In Column 7 Of The Memo Of Appeal In Form No. 36. The Envelope, Containing The Notice Of Hearing Has Returned Unserved With The Remark “Left”. No Application For Adjournment Of Hearing Has Been Received On Behalf Of The Assessee. It Gives An Impression That Assessee Is Not Interested In Pursuing Its Appeal. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…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…

Swiber Offshore Marine Pte Ltd., Mumbai vs. DCIT, Dehradun

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2010-11 Swiber Offshore Marine Pte. Ltd., Vs. Dcit, C/O- Srbc & Associates Llp, 14Th International Taxation, Circle -2, Floor, The Ruby, 29, Senapati Dehradun Bapat Marg, Dadar (W), Mumbai Pan :Aajcs6025K (Appellant) (Respondent) Appellant By None Respondent By Sh. Sanjay Kumar Yadav, Sr.Dr Date Of Hearing 21.06.2018 Date Of Pronouncement 21.06.2018 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-Ii, New Delhi, Dated 10.12.2014, Pertaining To The Assessment Year 2010-11. 2. On The Last Date Of Hearing, I.E., 24.05.2018, When The Case Was Called Upon, None Appeared On Behalf Of The Assessee & The Case Was Adjourned To 21.06.2018 With The Direction To Issue Fresh Notice, Which Has Not Returned Unserved. Today, I.E., 21.06.2018, Again None Turned Up On Behalf Of The Assessee & Even No Application For Adjournment Of Hearing Has Been Filed On Behalf Of The Assessee. It Gives An Impression That Assessee Is Not Interested In Pursuing Its Appeal. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…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…