CIT v. B.N. Bhattacharya & Another

M/S Shiv Shakti Infrobuild (P) Ltd., Kolkata vs. ITO, WD-5(4), Kolkata

In the result, appeal of assessee is dismissed

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

…the Notice Board of Income-tax Appellate Tribunal. It appears from this conduct of the assessee that assessee is not seriously interested in pursuing this 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 this appeal of the as…

M/S Sanjiwani Dealcom Pvt. Ltd., Kolkata vs. ITO, WD-5(3), Kolkata

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM Sanjiwani Dealcom Pvt. Ltd. Vs. I.T.O, Ward-5(3), Kolkata 6, Karim Hossain Lane, Park Circus, P-7, Chowringhee Square, Kolkata – 700017. Aayakar Bhawan, Kolkata-700069. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAMCS 0096 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri Saurabh Kumar, Addl. CIT सुनवाई क" तार"ख / Date of Hearing : 27/03/2018 घोषणा क" तार"ख/Date of Pronouncement: 28/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee,…

Radha Rani Mukherjee, Purulia vs. DCIT, Cir-57 (TDS), Kolkata

In the result, the appeal of assessee is dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…by RPAD fixing the case for hearing on 25.01.2018. It appears from this conduct of the assessee that assessee is not seriously interested in pursuing this 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 this appeal of the as…

M/S Depandable Consultacy Business Pvt.Ltd., Kolkata vs. ITO, Ward 1(3), Kolkata, Durgapur

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

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm ] I.T.A No. 2260/Kol/2016 Assessment Year : 2012-13 M/S Dependable Consultancy Business (P) Ltd. -Vs.- Ito, Ward-1(3), Durgapur [Pan : Aadcd 1443 J] (Appellant) (Respondent)

…iled by 2 M/s Dependable Consultancy Business (P) Ltd. A.Yr.2012-13 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…

M/S. Enfield Gems & Jewellery Ltd., Kolkata vs. DCIT, Cen. Cir-1(2), Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2013-14 M/S Fnfield Gems & Dcit, Central Circle- बनाम / Jewellery Ltd. 4/1A, 1(2), Aayakar Bhawann, V/S. Jagmohan Mullick Lane, Poorva, 110, Shantipally, Kolkata-700007 Kolkata-107 [Pan No.Aabce 8009 P] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 21-03-2018 सुनवाई क" तार"ख/Date Of Hearing 23-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2013-14 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20, Kolkata Dated 23.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. At The Outset, We Also Find That Assessee Had Also Not Appeared Before The Authorities Below & Both Authorities Below Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & 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), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…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 of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…

Bengal Shelter Housing Development Ltd., Kolkata vs. CIT, Kolkata - 4, Kolkata

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

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am Bengal Shelter Housing Vs. Cit, Kolkata- 4, Kolkata Development Ltd. Cb-63, Sector-1, Salt Lake, P-7, Chowringhee Square, Kolkata – 700 064. Aayakar Bhawan, Kolkata-69. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb 4289 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri G. Mallikarjuna, Cit सुनवाई क" तार"ख / Date Of Hearing : 15/03/2018 घोषणा क" तार"ख/Date Of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2011-2012, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)- 4, Kolkata Dated 31.12.2015. 2. This Case Was Listed For Hearing Before The Tribunal On 15.03.2018 & For This Assessee Was Informed. Today I.E. On 15.03.2018 When The Case Was Called On Board, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Has Been Filed Before The Tribunal Despite The Service Of Notice Upon The Assessee. It Seems That The Assessee Is Not Interested In Prosecuting His Appeal; Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed, For Non-Prosecution. In Our Above View, We Find Support From The Following Decisions: 1. In The Case Of Cit Vs. B.N. Bhattachargee & 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 (M.P.) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order:

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A. T. Varkey, JM & DR. A.L.SAINI, AM Bengal Shelter Housing Vs. CIT, Kolkata- 4, Kolkata Development Ltd. CB-63, Sector-1, Salt Lake, P-7, Chowringhee Square, Kolkata – 700 064. Aayakar Bhawan, Kolkata-69. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB 4289 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri G. Mallikarjuna, CIT सुनवाई क" तार"ख / Date of Hearing : 15/03/2018 घोषणा क" तार"ख/Date of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee, per…

Golam Quddus Mondal, Kolkata vs. JCIT, Range-53, Kolkata

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

Bench: Shri A. T.Varkey, Jm & Dr. A.L.Saini, Am Golam Quddus Mondal Vs. Jcit, Range- 53, Kolkata D-201, T. G. Road, Ramdashti, Aayakar Bhawan, 2, Gariahat Kolkata – 700 024. Road, Kolkata-700031. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aeypm 3536 P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri S. Dasgupta, Addl. Cit(Dr) सुनवाई क" तार"ख / Date Of Hearing : 15/03/2018 घोषणा क" तार"ख/Date Of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2009-2010, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)- Xxxiii, Kolkata Dated 31.07.2014. 2. This Case Was Listed For Hearing Before The Tribunal On 15.03.2018 & For This Assessee Was Informed. Today I.E. On 15.03.2018 When The Case Was Called On Board, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Has Been Filed Before The Tribunal Despite The Service Of Notice Upon The Assessee. It Seems That The Assessee Is Not Interested In Prosecuting His Appeal; Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed, For Non-Prosecution. In Our Above View, We Find Support From The Following Decisions: 1. In The Case Of Cit Vs. B.N. Bhattachargee & 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 (M.P.) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order:

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A. T.VARKEY, JM & DR. A.L.SAINI, AM Golam Quddus Mondal Vs. JCIT, Range- 53, Kolkata D-201, T. G. Road, Ramdashti, Aayakar Bhawan, 2, Gariahat Kolkata – 700 024. Road, Kolkata-700031. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEYPM 3536 P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri S. Dasgupta, Addl. CIT(DR) सुनवाई क" तार"ख / Date of Hearing : 15/03/2018 घोषणा क" तार"ख/Date of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee, pertaining to asses…

Sanmath Height Consultancy Pvt. Ltd., Kolkata vs. ITO, Ward -5(2) Kolkata, Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Sanmath Height Income Tax Officer, बनाम / Consultancy Pvt. Ltd., 9/12 Ward-5(2), Ayakar V/S. Lal Bazar Street, 2Nd Floor, Bhawan, P-7, Kolkata-700001 Chowringhee Square, [Pan No.Aaqcs 1530 A] Kolkta-69 .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Haangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 19-03-2018 सुनवाई क" तार"ख/Date Of Hearing 19-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 15.11.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. Further, We Also Find That Assessee Had Also Not Appeared Before The First Appellate Authority & Ld. Cit(A) Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of

…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 of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…

Pushpanjali Commodities (P) Ltd., North 24 Parganas vs. ITO, Ward -14(3) Kol., Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Pushpanjali Commodities Income Tax Officer, बनाम / (P) Ltd., Anjangarh, Ward-14(3), Ayakar V/S. Shyamnagra, 24-Pgs(N) Bhawan, Poorva, 110, Pin-743127 Shantipalli, Kolkata- [Pan No.Aaecp 1280 C] 107 .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Haangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 19-03-2018 सुनवाई क" तार"ख/Date Of Hearing 19-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-5, Kolkata Dated 07.11.2016. 2. At The Time Of Hearing None Appeared From The Side Of The Assessee Nor Any Adjournment Application Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. Further, We Also Find That Assessee Had Also Not Appeared Before The First Appellate Authority & Ld. Cit(A) Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & 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), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…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 of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…

M/S Anuska Vanijya Pvt. Ltd., Kolkata vs. ITO, Ward-4(3), Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13 M/S Anuska Vanijya Pvt. Ltd. V/S. Income Tax Officer, 1, R.N. Mukherjee Road, Ward-4(3), Aaykar Mezanine Floor Room No.12 Bhawan, P-7, Kolkata-700 001 Chowringhee [Pan No.Aarcs 1050 L] Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacharya, Addl. Cit ""यथ" क" ओर से/By Respondent 01-03-2018 सुनवाई क" तार"ख/Date Of Hearing 01-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-23, Kolkata Dated 26.10.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & 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), 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 of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…

Time Sound Promoters Pvt. Ltd., Kolkata vs. ITO, Ward-4(1), Kolkata

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

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 2236/Kol/2016 Assessment Year : 2012-13 Time Sound Promoters (P)Ltd. -Vs.- I.T.O., Ward-4(1), Kolkata Kolkata [Pan : Aaect 1771 A] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri S.Dasgupta, Addl.Cit(Dr)

…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 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…

Swagatam Merchandise Pvt. Ltd., Kolkata vs. The CIT, Kolkata-3, Kolkata

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

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1474/Kol/2016 Assessment Year : 2010-11 Swagatam Merchandise (P)Ltd. -Vs.- C.I.T., Kolkata-3, Kolkata Kolkata [Pan : Aamcs 6590 C] (Respondent) (Appellant) For The Appellant : None For The Respondent : Md.Usman, Cit(Dr)

…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 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 Snowfall Commercial Pvt. Ltd., Kolkata vs. ITO, WD.4(1), Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2008-09 M/S Snowfall Commercial V/S. Income Tax Officer, Pvt. Ltd. 27, Christopher Ward-4(1), Aaykar Road, Ekta Floral, Flat No. Bhawan, P-7, E, Block-3, 6Th Floor, Chowringhee Kolkata-46 Square, Kolkata-69 [Pan No.Aakcs 7764 C] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri A.K. Tiwari, Cit-Dr ""यथ" क" ओर से/By Respondent 27-02-2018 सुनवाई क" तार"ख/Date Of Hearing 28-02-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2008-09 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 23.02.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Filed Any Adjournment Application Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & 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), 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:

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference an answered 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 of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…

Manick Lal Dey, Kolkata vs. ITO, Ward-45(3), Kolkata

In the result, both appeal of assessee stand dismissed in limine

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference an answered 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 appeals of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…

Manick Lal Dey, Kolkata vs. ITO, Ward-45(3), Kolkata

In the result, both appeal of assessee stand dismissed in limine

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference an answered 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 appeals of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it…