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.

How many judgments cite CIT v. B.N. Bhattacharya & Another?

1,656 judgments on BharatTax cite CIT v. B.N. Bhattacharya & Another (118 ITR 461), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharya & Another come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 144, Section 143(3), Section 142(1).

CIT v. B.N. Bhattacharya & Another (118 ITR 461)

Manubhai Babalbhai Patel, Vadodara vs. The ITO, Ward-1(2)(1), Vadodara

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

ITA 605/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DRFor Respondent: Shri R P Rastogi, CIT-DR

Section 144BSection 147Section 250Section 69A

…p over their right, is applicable in this case. 3.3 The Hon'ble ITAT in ITA No. 1025-1027/CHD/2005 for the AY 2002-03 in the case of M/s Chhabra Land & Housing Ltd. after following the decision of Hon'ble Supreme Court in the case of B.N. Bhattacharjee& other 118 ITR 461 [SC] held that the appeal does not mean merely filing of the appeal but effectively pursuing the same. 3.4 Considering the above facts and the records available, it is established that the appellant was provided many opportunities of being heard. However, the appellant has remained noncompliant. No material fact has been brought on record in supp…

Shubham Yadav L/H Vijay Pal Yadav, Meerut vs. ITO, Ward-1(2)(4), Meerut

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

ITA 1076/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.1075 & 1076/Del/2025, A.Ys. 2012-13 & 2017-18 Shubham Yadav Income Tax Officer, L/H Of Vijay Pal Yadav, Ward-2(4), 145, B.C. Lines, Vs. Aaykar Bhawan, Meerut- 250001 Bhainsali Ground, Meerut, Pan: Aaapy8828J Uttar Pradesh (Appellant) (Respondent) Appellant By Sh. Raj Kumar, Advocate Respondent By Sh. Gouranga Chandra, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Section 144Section 147Section 148

…CIT (2008) 296 ITR 495/[2005] 149 Taxman 554 returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Their lordships of the Hon'ble Supreme Court in the case of CIT v. B. N. Bhattacharjee [1979] 118 ITR 461 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 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. Chemipol vs. Union of India in Ex…

Shubham Yadav L/H of Vijay Pal Yadav, Meerut vs. ITO, Ward-2(4), Meerut

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

ITA 1075/DEL/2025[2012-13]Status: DisposedITAT Delhi29 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.1075 & 1076/Del/2025, A.Ys. 2012-13 & 2017-18 Shubham Yadav Income Tax Officer, L/H Of Vijay Pal Yadav, Ward-2(4), 145, B.C. Lines, Vs. Aaykar Bhawan, Meerut- 250001 Bhainsali Ground, Meerut, Pan: Aaapy8828J Uttar Pradesh (Appellant) (Respondent) Appellant By Sh. Raj Kumar, Advocate Respondent By Sh. Gouranga Chandra, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Section 144Section 147Section 148

…CIT (2008) 296 ITR 495/[2005] 149 Taxman 554 returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Their lordships of the Hon'ble Supreme Court in the case of CIT v. B. N. Bhattacharjee [1979] 118 ITR 461 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 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. Chemipol vs. Union of India in Ex…

Ajit Singh, Patiala vs. ITO, Patiala

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

ITA 158/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh26 Aug 2025AY 2012-13

Bench: Us, The Ld. Counsel For The Assessee Has Submitted An Application For Condonation Of Delay Along With An Affidavit, Which Is Reproduced As Under:-

For Appellant: None (Adjournment Rejected)For Respondent: Smt. Surinder Kaur Waraich, Addl. CIT

Section 143(3)Section 147Section 148Section 69A

…d. CIT(A) but failed to furnish the necessary evidence. The ld. DR emphasised that mere filing of an appeal is not sufficient unless it is effectively pursued, as held by the Hon’ble Supreme Court in the case of B.N. Bhattacharjee & Another v. Union of India (118 ITR 461). It was contended that in view of the assessee’s continuous non-compliance, the appeal was rightly dismissed. 8. Before undersigned, none appeared on behalf of the assessee at the time of hearing. Tribunal’s Observation and Decision 9. I have considered the submissions of the ld. DR and perused the material on record. It is not in dispute that…

Mahesh Gokuldas Fulwani, Aurangabad vs. ITO Ward 1(1) Aurangabad, Aurangabad

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

ITA 813/PUN/2025[2013-2014]Status: DisposedITAT Pune26 Aug 2025AY 2013-2014

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

For Appellant: Shri Girish Ladda (Virtual)For Respondent: Shri Ramnath P. Murkunde

Section 147Section 148Section 153CSection 250(6)Section 69A

…आयकर अपीलीय अधिकरण “ए”न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.813/PUN/2025 Assessment Year : 2013-14 Mahesh Gokuldas Fulwani, The Income Tax Officer, Mahesh Traders C o Girls Fashion Ward-1(1), Aurangabad. 2 7 63, Tilak Path Paithan Gate, Vs. Aurangabad – 431001. PAN: AAJPF4456C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Girish Ladda (Virtual) Department by : Shri Ramnath P. Murkunde Date of hearing : 17-07-2025 Date of Pronouncement : 26-08-2025 आदेश / ORDER…

Darshan Sampatlalji Gatagat, Latur vs. ITO, Ward 1, Latur

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

ITA 789/PUN/2025[2015-16]Status: DisposedITAT Pune26 Aug 2025AY 2015-16

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

For Appellant: Shri S.G. BhutadaFor Respondent: Shri Ramnath P Murkunde

Section 142(1)Section 147Section 148Section 153CSection 69A

…. CIT(A)/NFAC who dismissed the appeal of the assessee for non-prosecution of the case before him without going into the merits of the case placing reliance on the decision of the Hon’ble Supreme Court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461 (SC) and in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 by observing as under : “6. It is seen that the appellant has not furnished the requisite explanation during assessment proceedings, he has not filed any submission or supporting documents, whatsoever, during appellate proceedings and his grounds of appeal a…

Darshan Sampatlalji Gatagat, Latur vs. ITO, Ward 1, Latur

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

ITA 788/PUN/2025[2014-15]Status: DisposedITAT Pune26 Aug 2025AY 2014-15

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

For Appellant: Shri S.G. BhutadaFor Respondent: Shri Ramnath P Murkunde

Section 142(1)Section 147Section 148Section 153CSection 69A

…. CIT(A)/NFAC who dismissed the appeal of the assessee for non-prosecution of the case before him without going into the merits of the case placing reliance on the decision of the Hon’ble Supreme Court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461 (SC) and in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 by observing as under : “6. It is seen that the appellant has not furnished the requisite explanation during assessment proceedings, he has not filed any submission or supporting documents, whatsoever, during appellate proceedings and his grounds of appeal a…

Boppana Ashok Kumar, Gannavaram vs. Income Tax Officer, Ward-3(1), Vijayawada

ITA 392/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2021-22

Bench: Us:

Section 143(2)Section 143(3)Section 68

…d by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 4.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugdh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of just one non-attendance before the Hon'ble Tribunal. The Tribuna…

Herald Publications Pvt. Ltd, Panaji vs. National Faceless Appeal Centre, Assessment Unit, Delhi

ITA 160/PAN/2025[2018-19]Status: DisposedITAT Panaji19 Aug 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 160/Pan/2025 Assessment Year : 2018-19 Herald Publication Pvt. Ltd. Ag-6, Campal Trade Centre, Opp. Taj Vivanta, H/H Mili, Panaji, Goa-403001 Pan : Aaach4580K . . . . . . . Appellant V/S National Faceless E-Asstt. Centre, Delhi. . . . . . . . Respondent

For Appellant: NoneFor Respondent: Mr Sanket Deshmukh [‘Ld. DR’]

Section 147Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 270ASection 371(1)Section 43B

…d and we note that, in the event of non- prosecution, the Ld. NFAC came to dismiss the appeal ex-parte in limine without adjudicating the issues/ground raised in Form No. 35. While doing so, the Ld. NFAC placed its reliance on ‘CIT Vs B N Bhattacharya’ [1977, 118 ITR 461 (SC)], 5. We note that, while dealing with the appeal for passing an order u/s 250(6) of the Act, the Ld. NFAC in view of prescription of Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act was required to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised in…

Vithalbhai Harjibhai Patel, Surat vs. ITO, Ward3(2)(4), Surat

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

ITA 138/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.138/Srt/2025 Assessment Year: (2016-17) (Hybrid Hearing) Vithalbhai Harjibhai Patel, Vs. The Ito, 101-102, Harihari Society, Katargam Ward – 3(2)(4), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpp0940K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Kamlesh Bhatt, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/08/2025 Date Of Pronouncement 19/08/2025

Section 143(1)Section 143(2)Section 250Section 253(3)Section 271(1)(c)

…written submission during the appellant proceedings. The appellant was not keen to pursue the appeal, and no material had been brough on record in support of the grounds taken in appeal. He relied on the decisions in cases of CIT vs. B. N. Bhattacharya (1997) 118 ITR 461 (SC), CIT vs. Multiplan India Pvt. Ltd. reported in 38 ITD 320 (Delhi Trib.) and Vipul Logistic & Warehousing (P) Ltd. vs. ITO (Delhi Trib.). Hence, the CIT(A) upheld the findings of the AO and dismissed the appeal. 8. Aggrieved by the order of CIT(A), the assessee filed the present appeal before the Tribunal. The learned Authorized Representativ…

Umesh Ramjibhai Pavasiya, Surat vs. ITO, Ward 3(3)(5), Surat

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

ITA 925/SRT/2024[2013-14]Status: DisposedITAT Surat18 Aug 2025AY 2013-14

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.925/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Umesh Ramjibhai Pavasiya, Vs. Ito, 102, Vallabh Nagar Society, Ward -3(3)(5), Varachha Road, Opp – Baroda Surat Prestige, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afjpp2768Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 18/08/2025

Section 144Section 148Section 250Section 250(6)Section 271(1)(c)Section 44ASection 68

…liance by assessee, the CIT(A) relied upon the decisions in cases of CIT vs. Multiplan India Ltd., 38 ITD 320 (Del.), Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP), New Diwan Oil Mills vs. CIT, (2008) 296 ITR 495 (P&H), CIT vs. B. N. Bhattacharya, 118 ITR 461 (SC), M/s Bindra Warehousing Corporation vs. ITO, ITA Nos.201 to 203/Jab/2015 and observed that assessee is not interested in pursuing the appeal. Hence, the CIT(A) dismissed the appeal for non-submission and non-pursuing. 5. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld…

Mahesh Mittal, Lucknow vs. ACIT, Range-5, Lucknow

In the result, the appeal of the assessee is partly allowed

ITA 73/LKW/2023[2014-15]Status: DisposedITAT Lucknow14 Aug 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramahesh Mittal V. Acit, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. Pan:Acqpm4459B (Appellant) (Respondent) Appellant By: Shri Akshay Agarwal, Adv Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: Shri Akshay Agarwal, AdvFor Respondent: Shri Amit Singh Chauhan, CIT(DR)

Section 10(38)Section 68

…of Tukojirao Holkar vs. CWT (223 ITR 480) had held that, “if the party, at whose instance the reference is made at, fails to appear at hearing....the Court is not bound to answer the reference.” Similarly, their Lordship, in case of CIT vs. B.N. Bhattacharya (118 ITR 461) (pages 477,478) had held that, “appeal does not mean merely filing of appeal but effectively pursuing it.” Hon'ble ITAT, Delhi, in the case of Whirlpool India Ltd. vs. DCIT (ITA No.2006/Del/2011 dated 19.12.2011) has dismissed appeal for non, attending hearing, inferring that the appellant is not effectively pursuing the appeal. 4.9 In the prese…