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

Shri Niranjankumar Dwarkaprasad Agarwal, HUF, Ahmedabad vs. The Income Tax Officer, Range-12(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2202/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad26 Jul 2017AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Shri Alok Kumar, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘CkhCkhCkhCkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD U;kf;d lnL; ds le{kA loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA U;kf;d lnL; ds le{kA BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.A. No. 2202/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Niranjan D. Agarwal HUF The Income…

Avtara Singh Chera, Durgapur vs. ITO, Ward-1(4), Durgapur

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

ITA 2228/KOL/2014[2008-2009]Status: DisposedITAT Kolkata07 Jul 2017AY 2008-2009

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 2227 & 2228/Kol/2014 Assessment Year : 2008-09 Avtara Singh Chera -Vs.- I.T.O., Ward-1(4) Durgapur Durgapur. [Pan : Aiopc 8684 Q] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 14.06.2017 Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: None
Section 144

…ested 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 :- A.Yr.2008-09 “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…

Avtara Singh Chera, Durgapur vs. ITO, Ward-1(4), Durgapur

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

ITA 2227/KOL/2014[2008-2009]Status: DisposedITAT Kolkata07 Jul 2017AY 2008-2009

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 2227 & 2228/Kol/2014 Assessment Year : 2008-09 Avtara Singh Chera -Vs.- I.T.O., Ward-1(4) Durgapur Durgapur. [Pan : Aiopc 8684 Q] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 14.06.2017 Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: None
Section 144

…ested 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 :- A.Yr.2008-09 “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. Chetali Enterprise Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata

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

ITA 1696/KOL/2014[2005-2006]Status: DisposedITAT Kolkata07 Jul 2017AY 2005-2006

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 1693 To 1696/Kol/2014 Assessment Years : 2003-04, 2004-05 & 2005-06 M/S. Chetali Enterprise Pvt. Ltd. -Vs.- I.T.O., Ward-12(1) Kolkata Kolkata [Pan : Aaccc 4539 P] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 15.06.2017 Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: None
Section 143(3)

…14 M/s. Chetali Enterprise Pvt. Ltd. A.Yr.2003-04, 2004-05 & 2005-06 the assessee 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.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. Chetali Enterprise Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata

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

ITA 1695/KOL/2014[2005-2006]Status: DisposedITAT Kolkata07 Jul 2017AY 2005-2006

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 1693 To 1696/Kol/2014 Assessment Years : 2003-04, 2004-05 & 2005-06 M/S. Chetali Enterprise Pvt. Ltd. -Vs.- I.T.O., Ward-12(1) Kolkata Kolkata [Pan : Aaccc 4539 P] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 15.06.2017 Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: None
Section 143(3)

…14 M/s. Chetali Enterprise Pvt. Ltd. A.Yr.2003-04, 2004-05 & 2005-06 the assessee 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.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. Chetali Enterprise Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata

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

ITA 1694/KOL/2014[2004-2005]Status: DisposedITAT Kolkata07 Jul 2017AY 2004-2005

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 1693 To 1696/Kol/2014 Assessment Years : 2003-04, 2004-05 & 2005-06 M/S. Chetali Enterprise Pvt. Ltd. -Vs.- I.T.O., Ward-12(1) Kolkata Kolkata [Pan : Aaccc 4539 P] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 15.06.2017 Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: None
Section 143(3)

…14 M/s. Chetali Enterprise Pvt. Ltd. A.Yr.2003-04, 2004-05 & 2005-06 the assessee 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.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. Chetali Enterprise Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata

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

ITA 1693/KOL/2014[2003-2004]Status: DisposedITAT Kolkata07 Jul 2017AY 2003-2004

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A Nos. 1693 To 1696/Kol/2014 Assessment Years : 2003-04, 2004-05 & 2005-06 M/S. Chetali Enterprise Pvt. Ltd. -Vs.- I.T.O., Ward-12(1) Kolkata Kolkata [Pan : Aaccc 4539 P] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 15.06.2017 Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: None
Section 143(3)

…14 M/s. Chetali Enterprise Pvt. Ltd. A.Yr.2003-04, 2004-05 & 2005-06 the assessee 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.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…

Sri Jagannath Hazra, Burdwan vs. ITO Ward-1(4) Burdwan, Burdwan

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

ITA 75/KOL/2017[2005-06]Status: DisposedITAT Kolkata05 Jul 2017AY 2005-06

Bench: Hon’Ble Shri S.S. Viswanethra Ravi, Jm & Shri A.L. Saini, Am] I.T.A No. 75/Kol/2017 Assessment Year : 2005-06

For Appellant: NoneFor Respondent: Pravash Roy, Addl. JCIT

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri S.S. Viswanethra Ravi, JM & Shri A.L. Saini, AM] I.T.A No. 75/Kol/2017 Assessment Year : 2005-06 Shri Jagannath Hazra,53, B.C.Road. -vs.- I.T.O., Ward-1(4), Burdwan Burdwan Complex, Room No.-2, Burdwan, Pin-713101. [PAN : AANPH 8799 J) (Respondent) (Appellant) For the Appellant : None For the Respondent : Pravash Roy, Addl. JCIT Date of Hearing : 05.07.2017. Date of Pronouncement : 05.07.2017. ORDER Per Dr. A.L.SAINI, AM: This is an appeal by the assessee against the order dated 28.10.2016 of CIT(A)-Burdwan, relating to AY 2005-…

Smt. Latesh Panwar, New Delhi vs. ITO, New Delhi

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

ITA 3320/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Jul 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm Ita No. 3320/Del/2013 : Asstt. Year : 2009-10 Latesh Kumar, Vs Income Tax Officer, L/H Late Sh. Jasvir Singh Panwar, Ward-33(4), 2236/2, Shadi Pur, Khampur, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aajpp4985C Assessee By : None Revenue By : Sh. Shravan Gotru, Sr. Dr Date Of Hearing : 04.07.2017 Date Of Pronouncement : 04.07.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 28.02.2013 Of Ld. Cit(A)-Xxvi, New Delhi.

For Appellant: NoneFor Respondent: Sh. Shravan Gotru, 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 3 Latesh Panwar the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So, respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an application as…

Interkiln Industries Ltd., Ahmedabad vs. The DCIT, Circle-4, Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2489/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad29 Jun 2017AY 2003-04

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: --None--For Respondent: Shri V.K. Singh, Sr. DR

…e matter came up for hearing on 28.06.2017, none appeared for and on behalf of the assessee. From this, it is reasonable to infer that the assessee is not serious to pursue its case. Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattachargee and Another, 118 ITR 461(SC) observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Consid…

Aricon Engineering Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-1, Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 338/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad29 Jun 2017AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: --None--For Respondent: Shri Dinesh Singh, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘MhMhMhMh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD U;kf;d lnL; ds le{kA loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA U;kf;d lnL; ds le{kA BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.A. No. 338/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Arion Engineering Pvt. Ltd. DCIT, Circl…

M/S. Msx Mall Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4861/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Jun 2017AY 2011-12

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2011-12 Vs. Dcit, Circle-6(1), New Delhi M/S. Msx Mall Pvt. Ltd., C/O- R.K. Tuli & Associates, Chartered Accountants, 11/37, Ground Floor, Old Rajender Nagar, New Delhi Pan :Aabcn8537B (Appellant) (Respondent)

…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. 5. 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. 6. Respectfully following the view taken in the cases cited supra, we dismiss the above 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…

Sanjay Aggarwal, Delhi vs. ITO, New Delhi

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

ITA 1227/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Jun 2017AY 2012-13

Bench: Shri R.S. Syalassessment Year : 2012-13 Sanjay Aggarwal, Vs. Ito, Prop. M/S Singhal Argo India, Ward-47(1), 2660-61, Naya Bazar, New Delhi. Delhi. Pan: Aafpa0375F

For Appellant: None

…ars 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…

Sandeep Garg, Hisar vs. ITO, Hisar

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

ITA 1173/DEL/2017[2011-12]Status: DisposedITAT Delhi07 Jun 2017AY 2011-12

Bench: Shri R.S. Syalassessment Year : 2011-12 Sandeep Garg, Vs. Ito, Harish Bindal, Advocate, Ward-4, 946/545, Kath Mandi, Hisar. Hisar. Pan: Aefpg6390C

For Appellant: None

…ars 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…

Ashok Kumar Singh, Moradabad vs. ITO, Moradabad

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

ITA 1136/DEL/2017[2009-10]Status: PendingITAT Delhi06 Jun 2017AY 2009-10

Bench: Shri R.S. Syalassessment Year : 2009-10 Ashok Kumar Singh, Vs. Ito, Mig 101, Ward 2(1), Ram Ganga Vihar, Moradabad. Moradabad. Pan: Aotps3061C

For Appellant: None

…ars 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…

Subhash Chand, Delhi vs. ITO, New Delhi

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

ITA 1106/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Jun 2017AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11 Subhash Chand, Vs. Ito, House No.27, Ground Floor, Ward 34(1), Bhagwan Budha Appt., New Delhi. Pitampura, Delhi. Pan: Aappg5288D

For Appellant: None

…ars 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…

Satyam Diamond Jewellery, New Delhi vs. ITO, New Delhi

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

ITA 5390/DEL/2016[2008-09]Status: DisposedITAT Delhi01 Jun 2017AY 2008-09

Bench: Shri R.S. Syal, Vice-Assessment Year : 2008-09 Satyam Diamond Jewellery, Vs. Ito, 6, Bhera Enclave, Ward 41(2), Paschim Vihar, New Delhi. New Delhi. Pan: Aazfs7434H

For Appellant: None

…ars that the assessee is not interested in prosecuting its 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…

Smt. Sushil Tomar, New Delhi vs. ITO, New Delhi

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

ITA 3879/DEL/2014[2008-09]Status: DisposedITAT Delhi29 May 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishisushil Tomar, Ito, Vs. 91, Siraspur, New Delhi Ward-21(1), Pan:Bhsps0985C New Delhi (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. NK Bansal, Sr. 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…

M/S. Nkg Traders Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, I treat this appeal as unadmitted and dismiss the same in limine

ITA 993/DEL/2017[2013-14]Status: PendingITAT Delhi24 May 2017AY 2013-14

Bench: Shri Bhavnesh Sainiassessment Year : 2013-14

For Appellant: Department byFor Respondent: Ms. Badobani, Sr. DR

…peal. Page 1 of 3 NKG Traders Pvt. Ltd. vs. ITO 3. Hence, the appeal filed by the assessee is liable to be dismissed for non-prosecution, finding support from the following decisions : 1. “In the case of CIT vs. B.N. Bhattachargee 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(M.P.) while dismissing the reference made at the instance of the assessee in default made following observation in their or…

Proteam Computers Industries Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, we treat this appeal as unadmitted and dismiss the same in limine

ITA 726/DEL/2017[2012-13]Status: DisposedITAT Delhi24 May 2017AY 2012-13

Bench: Shri Bhavnesh Sainiassessment Year : 2012-13

For Appellant: Department byFor Respondent: Ms. Badobani, Sr. DR

…the appeal filed by the assessee is liable to be dismissed for non-prosecution, finding support from the following decisions : Page 1 of 3 Proteam Computers Industries Pvt. Ltd. vs. ITO 1. “In the case of CIT vs. B.N. Bhattachargee 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(M.P.) while dismissing the reference made at the instance of the assessee in default made following observation in their or…