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 367,181 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

Ram Gopal Saraf, Kolkata vs. The DCIT, CC-Xxvii, Kolkata

In the result, the appeals of the assessees are dismissed for non-prosecution

ITA 953/KOL/2014[2007-2008]Status: DisposedITAT Kolkata01 Nov 2017AY 2007-2008

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 950 & 951/Kol/2014 Assessment Years : 2006-07 & 2007-08 Hindustan Storage & Distribution Co. Ltd. -Vs.- Dcit, Cc-Xxvi, Kolkata [Pan : Aaach 7211 B] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 153C

…ted to prosecute these appeals. Hence these appeals filed by different assessees are 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.Bhattachrjee 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…

Ram Gopal Saraf, Kolkata vs. The DCIT CC-Xxvii, Kolkata

In the result, the appeals of the assessees are dismissed for non-prosecution

ITA 952/KOL/2014[2006-2007]Status: DisposedITAT Kolkata01 Nov 2017AY 2006-2007

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 950 & 951/Kol/2014 Assessment Years : 2006-07 & 2007-08 Hindustan Storage & Distribution Co. Ltd. -Vs.- Dcit, Cc-Xxvi, Kolkata [Pan : Aaach 7211 B] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 153C

…ted to prosecute these appeals. Hence these appeals filed by different assessees are 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.Bhattachrjee 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…

Hindustan Storage & Distribution Company Ltdn, Kolkata vs. The DCIT, CC-Xxvii, Kolkata

In the result, the appeals of the assessees are dismissed for non-prosecution

ITA 951/KOL/2014[2007-2008]Status: DisposedITAT Kolkata01 Nov 2017AY 2007-2008

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 950 & 951/Kol/2014 Assessment Years : 2006-07 & 2007-08 Hindustan Storage & Distribution Co. Ltd. -Vs.- Dcit, Cc-Xxvi, Kolkata [Pan : Aaach 7211 B] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 153C

…ted to prosecute these appeals. Hence these appeals filed by different assessees are 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.Bhattachrjee 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…

Hindusta Storage & Distribution Company Ltd., Kolkata vs. The DCIT, CC-Xxvii, Kolkata

In the result, the appeals of the assessees are dismissed for non-prosecution

ITA 950/KOL/2014[2006-2007]Status: DisposedITAT Kolkata01 Nov 2017AY 2006-2007

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 950 & 951/Kol/2014 Assessment Years : 2006-07 & 2007-08 Hindustan Storage & Distribution Co. Ltd. -Vs.- Dcit, Cc-Xxvi, Kolkata [Pan : Aaach 7211 B] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 153C

…ted to prosecute these appeals. Hence these appeals filed by different assessees are 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.Bhattachrjee 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. Innovative Edge, Kolkata vs. ITO, Ward - 35(2), Kolkata

In the result, appeal of the assessee is dismissed

ITA 1506/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Oct 2017AY 2013-14

Bench: Sri J. Sudhakar Reddy]

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 1506/Kol/2017 Assessment Year: 2013-14 Ms. Innovative Edge………………………...………………………………………………….……..Appellant 3, Commercial Building 23 N.S. Road Kolkata – 700 001 [PAN : AABFI 9141 F] Income Tax Officer, Ward-35(2), Kolkata………………..……………………………..Respondent Aaykar Bhawan Poorva 110, Shantipally Kolkata- 700 107 Appearances by: None, appeared on behalf of the assessee. Shri Sanjay Mukherjee, Addl. CIT, appearing on behalf of the Revenue. Date of concluding the hearing : October 11, 2017 Date…

Shri Dharmendra J. Pandya, Kheda vs. The Income Tax Officer, Ward-7(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 114/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad30 Oct 2017AY 2008-09

Bench: Shri Mahavir Prasad & Shri, Manish Boradआयकर अपील सं./I.T.A. No. 114/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Dharmendra J. Pandya Ito, बनाम/ Prop: M/S. Vishal Traders, Ward – 7(3), Vs. 532, Market Yard, Virpur, Ahmedabad Dist. Kheda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Amwpp 2803 L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri R. P. Maurya, Sr.D.R.

For Respondent: Shri R. P. Maurya, Sr.D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सव"ी महावीर "साद, "या"यक सद"य एवं Ekuh’k cksjM Ekuh’k cksjM, लेखा सद"य के सम" । Ekuh’k cksjM Ekuh’k cksjM BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI, MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 114/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Dharmendra J. Pandya ITO, बनाम/ Prop: M/s. Vishal Traders, Ward – 7(3), Vs. 532, Market Yard, Virpur, Ahmedabad Dist. Kheda. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AMWPP 2803 L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None…

Harvinder Kaur, Dehradun vs. ITO, Ward-1(3), Haldwani

In the result, the appeals filed by the assessee are dismissed

ITA 4810/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2017AY 2012-13

Bench: Sh. Bhavnesh Sainiita No. 4807/Del/2017 : Asstt. Year : 2009-10 Ita No. 4808/Del/2017 : Asstt. Year : 2010-11 Ita No. 4809/Del/2017 : Asstt. Year : 2011-12 Ita No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Aamph8276R Assessee By : None Revenue By : Sh. Koushlendra Tiwari, Sr. Dr Date Of Hearing : 30.10.2017 Date Of Pronouncement : 30.10.2017 Order All The Appeals By Assessee Are Directed Against Different Orders Of Ld. Cit(A), Haldwani Dated 03.05.2017 For Above Assessment Years 2009-10 To 2012-13. 2. The Assessee Has Been Notified The Date Of Hearing Through Registered Post. However, None Appeared On Behalf Of The Assessee Despite Service Of The Notice. It, Therefore, Appears That The Assessee Is No More Interested In Prosecuting All The Appeals.

For Appellant: NoneFor Respondent: Sh. Koushlendra Tiwari, 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 appeals for non-prosecution. The assessee is at ITA Nos. 4807 to 4810/Del/2017 3 Harvinder Kaur liberty to request for setting aside th…

Harvinder Kaur, Dehradun vs. ITO, Ward-1(3), Haldwani

In the result, the appeals filed by the assessee are dismissed

ITA 4807/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Sh. Bhavnesh Sainiita No. 4807/Del/2017 : Asstt. Year : 2009-10 Ita No. 4808/Del/2017 : Asstt. Year : 2010-11 Ita No. 4809/Del/2017 : Asstt. Year : 2011-12 Ita No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Aamph8276R Assessee By : None Revenue By : Sh. Koushlendra Tiwari, Sr. Dr Date Of Hearing : 30.10.2017 Date Of Pronouncement : 30.10.2017 Order All The Appeals By Assessee Are Directed Against Different Orders Of Ld. Cit(A), Haldwani Dated 03.05.2017 For Above Assessment Years 2009-10 To 2012-13. 2. The Assessee Has Been Notified The Date Of Hearing Through Registered Post. However, None Appeared On Behalf Of The Assessee Despite Service Of The Notice. It, Therefore, Appears That The Assessee Is No More Interested In Prosecuting All The Appeals.

For Appellant: NoneFor Respondent: Sh. Koushlendra Tiwari, 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 appeals for non-prosecution. The assessee is at ITA Nos. 4807 to 4810/Del/2017 3 Harvinder Kaur liberty to request for setting aside th…

Bethesda Hospital Society, Chhatarpur vs. I.T.O., Chhatarpur

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

ITA 253/AGR/2016[2007-08]Status: DisposedITAT Agra23 Oct 2017AY 2007-08

Bench: Shri A. D. Jain

…I place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), I dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 23/10/2017. (A…

M/S Morpheus Supply Chain Solutions Pvt. Ltd., Gurgaon vs. ITO, New Delhi

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

ITA 2585/DEL/2017[2007-08]Status: PendingITAT Delhi17 Oct 2017AY 2007-08

Bench: Shri R.S. Syalassessment Year : 2007-08

For Appellant: NoneFor Respondent: Shri T. Vasanthan, Sr. DR

…sessee is not interested in prosecuting its appeal. The appeal filed by the assessee is, therefore, liable to be and is hereby 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:- 2 “If the party, at whos…

Yashwant Singh Thakur, Kalahandi vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 213/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Oct 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.213/Ctk/2016 (नििाारण वषा / Assessment Year :2011-2012) Yashwant Singh Thakur, Vs. Dcit, Circle-1(1), Irrigation Colony, Bhubaneswar Bhawanipatna, Kalahandi (Odisha)-766001 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaupt 3006 D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Citdr सुनवाई की तारीख / Date Of Hearing : 12/10/2017 घोषणा की तारीख/Date Of Pronouncement 12/10/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Passed In Itappeal No.0407/14-15, Dated 24.02.2016, U/S.144 Of The Income Tax Act. 2. This Appeal Came For Hearing Today I.E. On 12.10.2017. The Notice Was Sent To The Assessee For Hearing By Registered Post With Ad On 15.09.2017 To The Address Given By The Assessee In Column No.10 Of Form No.36. However No One Was Present On Behalf Of The Assessee On The Date Of Hearing. It Means That Assessee Is Not Interested To Prosecute The 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 :-

For Appellant: NoneFor Respondent: Shri D.K.Pradhan, CITDR
Section 144

…ot interested to prosecute the 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 :- 2 “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 :…

Joydurga Library, Kolkata vs. JCIT, RG-37, Kolkata

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

ITA 481/KOL/2015[2011-2012]Status: DisposedITAT Kolkata10 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2011-12

…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 wo…

Sh. Chimanlal Singhee, New Delhi vs. DCIT, New Delhi

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

ITA 5464/DEL/2014[2011-12]Status: DisposedITAT Delhi10 Oct 2017AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishichimanlal Singhee, Vs. Dcit, 4A, Street C-1, Sainik Farm, Central Circle-11, New Delhi New Delhi Pan:Ahfps7450L (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Rachna Singh, 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…

Mrs. Veena Talwar, New Delhi vs. ACIT, New Delhi

In the result, appeal of assessee is dismissed

ITA 1820/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Oct 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiveena Talwar, Acit, Vs. B-101, Defence Colony, Circle-32(1), New Delhi New Delhi Pan:Aabpt6171C (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Shrav Gotru, Sr. DR

…earlier three dates the assessee remained present. 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 the appeal of the ass…

Georgette Tradecom Pvt. Ltd., Kolkata vs. ITO, WD-2(3), Kolkata

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

ITA 451/KOL/2016[2009-2010]Status: DisposedITAT Kolkata09 Oct 2017AY 2009-2010
For Appellant: NoneFor Respondent: Shri Arun Kr. Tiwari, CIT

…is not interested to prosecute the 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 Shreekunj Securities Pvt. Ltd., Kolkata vs. ITO, WD-3(1), Kolkata

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

ITA 308/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Oct 2017AY 2010-2011

Bench: Shri S. S. Viswanethra Ravi, Jm & Dr. A.L.Saini, Am M/S Shreekunj Securities Pvt. Ltd. Vs. I.T.O Ward-3(1), Kolkata 6, Turf Road, Kolkata – 700 025. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecs 4082 M (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By :None Respondent By :Shri Kalyan Nath, Acit सुनवाई की तारीख / Date Of Hearing : 09/10/2017 घोषणा की तारीख/Date Of Pronouncement: 09/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-2011, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-1, Kolkata Dated 28.01.2016. 2. This Appeal Came For Hearing Today I.E. On 09.10.2017 But None Was Present On Behalf Of The Assessee Nor Any Adjournment Petition Was Filed. It Means That The Assessee Is Not Interested To Prosecute The 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.” 3. In The Case Of Commissioner Of Income-Tax Vs Multiplan India (P) Ltd.: 38 Itd 320(Del), The Appeal Filed By The Revenue Before The Tribunal, Which Was Fixed For Hearing. But On The Date Of Hearing

For Appellant: NoneFor Respondent: Shri Kalyan Nath, ACIT

…is not interested to prosecute the 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. Dla Infrastructure Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2581/DEL/2016[2010-11]Status: DisposedITAT Delhi09 Oct 2017AY 2010-11

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Surender Pal, Senior DR
Section 246ASection 250(6)

…of natural justice. 3. That on the facts and in the circumstances of the appellant's case, the Ld. CIT(A) erred in dismissing the appeal by applying the ratio of judgment rendered by Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattachargee reported in 118 ITR 461 which had no application to the facts and circumstances of the appeal filed by the appellant under section 246A of the Income Tax Act, 1961. Without Prejudice to the Grounds of Appeal No 1 to 3 4. That on the facts and in the circumstances of the appellant's case, the Ld CIT (A) erred both in fact and in law in confirming disallowance of business…

M/S Banarasi Niketan, Kolkata vs. ITO, WD-41(2), Kolkata

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

ITA 246/KOL/2015[2004-2005]Status: DisposedITAT Kolkata05 Oct 2017AY 2004-2005

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am M/S Banarasi Neketan, Kolkata Vs. I.T.O, Ward-41(2), Kolkata 128, 10A, Bidhan Sarani, Kolkata – 700 004. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaefb 7589 D (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By : None Respondent By : Shri David Z. Chawngthu, Acit Sr.Dr सुनवाई की तारीख / Date Of Hearing : 05/10/2017 घोषणा की तारीख/Date Of Pronouncement: 05/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2004-05, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-13, Kolkata Dated 31.12.2014. 2. This Appeal Came For Hearing Today I.E. On 05.10.2017 But None Was Present On Behalf Of The Assessee Nor Any Adjournment Petition Was Filed. However, Notices Were Sent By Itat On Two Occasions In Past I.E. On 17.07.17 & 28.08.2017 But None Was Present On Behalf Of The Assessee On The Date Of Hearings. It Means That The Assessee Is Not Interested To Prosecute The 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 David Z. Chawngthu, ACIT Sr.DR

…is not interested to prosecute the 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 :…

Prodyut Kr. Mondal, Kolkata vs. ITO, WD-26(2), Kolkata

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

ITA 1214/KOL/2015[2009-2010]Status: DisposedITAT Kolkata04 Oct 2017AY 2009-2010

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A No. 1214/Kol/2015 Assessment Year : 2009-10 Pradyut Kr. Mondal -Vs.- I.T.O., Ward-53(2), Now 26(2), Kolkata [Pan : Aoipm 0043 B] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri David Z. Chownghtu, Addl. CIT (DR)
Section 143(3)

…e appeal. Hence the appeal filed by the assessee is liable to be 2 Prodyut Kr. Mondal A.Yr.2009-10 dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrjee 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 Greenfield Road Transport, Kolkata vs. JCIT, R-56, Kolkata

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

ITA 1161/KOL/2015[2010-2011]Status: DisposedITAT Kolkata04 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A No. 1161/Kol/2015 Assessment Year : 2010-11 M/S Greenfield Road Transport -Vs.- Jcit, Range-56, Kolkata [Pan : Aagfg 2850 G] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri David Z. Chownghtu, Addl. CIT (DR)
Section 143(3)

…ence the 2 M/s Greenfiled Road Transport A.Yr.2010-11 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.Bhattachrjee 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…