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 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 147 Section 148 Section 250 Section 144 Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking order section 25 opportunity of being heard section 250 condonation of delay section 69a appeal before the tribunal section 142(1)section 144 section 148 section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

Sh. Girraj Singh, New Delhi vs. ACIT, New Delhi

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

ITA 654/DEL/2017[2013-14]Status: DisposedITAT Delhi23 May 2017AY 2013-14

Bench: Shri Bhavnesh Sainiassessment Year : 2013-14

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

…g the appeal. Page 1 of 3 Girraj Singh vs. ACIT 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…

Smt. Razia Siddiqui, New Delhi vs. CIT, Ghaziabad

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

ITA 2282/DEL/2012[2007-08]Status: DisposedITAT Delhi17 May 2017AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishassessment Year : 2007-08

For Appellant: Department byFor Respondent: Mrs. Paramita Tripathy, CIT(DR)

Section 263

…the appeal. Page 1 of 3 Razia Siddiqui vs. CIT 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…

Satish Kumar Bansai, Kolkata vs. Income Tax Officer -Ward 36(3), Kolkata

In the result, appeal of assessee is dismissed

ITA 8/KOL/2014[2009-2010]Status: DisposedITAT Kolkata15 May 2017AY 2009-2010

Bench: Shri P. M. Jagtap, Am & Shri A. T. Varkey, Jm]

…the appeal was adjourned at the request of the assessee. It appears from this conduct of the assessee that he 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 2 Satish Kumar Bansal AY 2009-10 Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (…

Kiran Kohli Dheeraj Kohli, New Delhi vs. DCIT, New Delhi

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

ITA 6618/DEL/2013[2005-06]Status: PendingITAT Delhi08 May 2017AY 2005-06

Bench: Shri Bhavnesh Saini & Shri B.P. Jainassessment Year : 2005-06

For Appellant: NoneFor Respondent: Date of Hearing

Section 271(1)(C)

…al. Page 1 of 3 TMS Mercantile (P) 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…

Mehul Overseas Pvt. Ltd., Kolkata vs. I.T.O., Ward-12(2), Kolkata

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

ITA 1913/KOL/2014[2009-2010]Status: DisposedITAT Kolkata03 May 2017AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

…wan 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 w…

M/S. Shyam Memorial Welfare Society, New Delhi vs. DCIT, Sonepat

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

ITA 4093/DEL/2014[2007-08]Status: DisposedITAT Delhi02 May 2017AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishishyam Memorial Welfare Society, Vs. Dcit, C/O. Sh. Us Aggarwal, Advoate, Flat Circle Sonepat, Sonepat No. 505, Maitri Apptts, Sector-0, Opp, Metro Pillar No. 411, Rohini, New Delhi Pan:Aadas3814Q (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…

P.Thanga Nadar, Nagercoil vs. DCIT, Madurai

In the result, the appeals of the assessee are allowed for

ITA 223/CHNY/2017[2008-09]Status: DisposedITAT Chennai26 Apr 2017AY 2008-09

Bench: Shri Abraham P. George]

For Appellant: Shri. K. Ravi, AdvocateFor Respondent: Shri. M. Murali Mohan, JCIT

Section 133ASection 143(3)

…not interested in pursuing the present appeal. In such a situation, the appeal is liable to be dismissed in terms of verdicts of the Hon 'ble Apex Court and various other Courts. The Horr'ble Apex Court, in the case of CIT V. B. N. Bhattacharjee and another (118 ITR 461) held that an appeal means an effective appeal. It held that purposefully interpreted, preferring an appeal means more than formally filing it but effectively pursuing it. If a party retreats before the contest begins, it is as good as not having entered the fray. The Horr'ble MP High Court in Estate of Late Tukojirao Holkar V. CIT, 223 ITR 480(M…

P.Thanga Nadar, Nagercoil vs. DCIT, Madurai

In the result, the appeals of the assessee are allowed for

ITA 222/CHNY/2017[2008-09]Status: DisposedITAT Chennai26 Apr 2017AY 2008-09

Bench: Shri Abraham P. George]

For Appellant: Shri. K. Ravi, AdvocateFor Respondent: Shri. M. Murali Mohan, JCIT

Section 133ASection 143(3)

Wesco Auto Products (India) Pvt. Ltd., Delhi vs. ITO, New Delhi

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

ITA 226/DEL/2017[2007-08]Status: PendingITAT Delhi24 Apr 2017AY 2007-08

Bench: Shri B.P. Jainassessment Years 2007-08 Wesco Auto Products Vs. Ito,Ward-27(3), New (India) Pvt. Ltd. Delhi. B-72, Wazirpur Industrial Area, Delhi Pan: Aaacw 0153H (Appellant) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : None

For Respondent: Ms. Bedobani Chaudhuri

…gard, I place reliance upon following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2 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) CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC). 4. 4. Respectfully following the view taken in the cases cited (supra), I dismiss this appeal filed by the assessee for non prosecution. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this day 24 April, 2017 (B.P. JAIN) ACCOUNTANT MEMBER Dated: 24/04/2017 Prabhat Kumar Kesarwani, Sr.P…

Ms. Nila Mehta, Ghaziabad vs. ACIT, New Delhi

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

ITA 3363/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Apr 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 3363/Del/2014 : Asstt. Year : 2010-11 Nila Mehta, Vs Acit, Yogesh Kansal & Company (Ca), Circle-32(1), 57, 2Nd Floor, Navyug Market, New Delhi Ghaziabad (Appellant) (Respondent) Pan No. Aalpm8635L Assessee By : None Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 24.04.2017 Date Of Pronouncement : 24.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 12.03.2014 Of Ld. Cit(A)-Xxvi, New Delhi.

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, 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, we dismiss the appeal for non-prosecution. The assessee is at 3 Nila Mehta liberty to request for setting aside this order by moving an application as…

Mamta Kalucha, Delhi vs. DCIT, Delhi

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

ITA 4198/DEL/2014[2003-04]Status: DisposedITAT Delhi20 Apr 2017AY 2003-04

Bench: Shri N.K. Saini & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh Rajesh Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “E” BENCH NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 4198/Del./2014 Assessment Years: 2003-04 Mamta Kalucha Vs. DCIT 256/5, Padam Nagar, Central Circle-15, Delhi Jhandewallan, Delhi (Appellant) (Respondent) (PAN: AGLPK1495Q) Assessee by : None Revenue by: Sh Rajesh Kumar, Sr. DR Date of Hearing 20/04/2017 Date of pronouncement 20/04/2017 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER The aforesaid appeal has been filed by the assessee against order passed by ld CIT(Appeal)-I, New Delhi dated 02.04.2014 for the…

M/S. Track Infovision Pvt. Ltd., Haridwar vs. ITO, New Delhi

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

ITA 936/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2017AY 2011-12

Bench: Shri B.P. Jainassessment Years 2011-12 Track Infovision Pvt. Ltd., Vs. Ito,Ward-16(3), New C/O S.K. Monga & Delhi. Associates, 312-313, Govindpuri, Haridwar. Pan: Aabct 0417E (Appellant) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : None

For Respondent: Ms. Bedobani Chaudhuri

…gard, I place reliance upon following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2 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) CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC). 4. 4. Respectfully following the view taken in the cases cited (supra), I dismiss this appeal filed by the assessee for non prosecution. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this day 17th April, 2017 (B.P. JAIN) ACCOUNTANT MEMBER Dated: 17/04/2017 Prabhat Kumar Kesarwani, Sr…

Sri Om Prakash Agarwal, Kolkata vs. ITO, Ward-35(1), Kolkata

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

ITA 2192/KOL/2014[2010-2011]Status: DisposedITAT Kolkata13 Apr 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 2192/Kol/2014 Assessment Year : 2010-11 Sri Om Prakash Agarwal -Vs.- I.T.O., Ward-35(1) Kolkata Kolkata [Pan : Acopa 9264 G] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Abhijit Dutta, Addl. Citsr.Dr

For Appellant: NoneFor Respondent: Shri Abhijit Dutta, Addl. CITSr.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…

Kalyan Sen, Durgapur vs. ITO, Ward-2(4), Durgapur

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

ITA 2217/KOL/2014[2009-2010]Status: DisposedITAT Kolkata12 Apr 2017AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 2217/Kol/2014 Assessment Year : 2009-10 Sri Kalyan Sen -Vs.- I.T.O., Ward-2(4) Durgapur. Durgapur [Pan : Bdaps 2803 P] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Bani Brata Dutta, Addl. Cit(Dr)

For Appellant: NoneFor Respondent: Shri Bani Brata Dutta, Addl. CIT(DR)

Shri Rakesh Kumar Kaushik, Ghaziabad vs. ITO, Ghaziabad

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

ITA 5722/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Apr 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 5722/Del/2015 : Asstt. Year : 2010-11 Sh. Rakesh Kumar Kaushik, Vs Income Tax Officer, 46, Suchita Complex, Ambedkar Ward-2(2), Road, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Acvpk7252R Assessee By : None Revenue By : Sh. Anil Kumar Sharma, Sr. Dr Date Of Hearing : 11.04.2017 Date Of Pronouncement : 11.04.2017 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Anil Kumar Sharma, 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. 3 Rakesh Kumar Kaushik 7. So, respectfully by 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 appl…

Sanjha Chulha, Kolkata vs. ITO, WD-52(3), Kolkata

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

ITA 1380/KOL/2014[2008-2009]Status: DisposedITAT Kolkata07 Apr 2017AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No. 1380/Kol/2014 Assessment Year : 2008-09 Sanjha Chulha -Vs.- I.T.O., Ward-52 (3) Kolkata Kolkata [Pan : Aayfs 0379 J] (Respondent) (Appellant) For The Appellant : None For The Respondent : Md.Ghyas Uddin, Jcit. Sr.Dr

For Appellant: NoneFor Respondent: Md.Ghyas Uddin, JCIT. Sr.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 Sanjha Chulha A.Yr.2008-09 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 followi…

Mount Distilleries Ltd., Gangtok vs. ITO, Ward-2(4), Gangtok

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

ITA 191/KOL/2014[2010-2011]Status: DisposedITAT Kolkata06 Apr 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 191/Kol/2014 Assessment Year : 2010-11 Mount Distilleries Ltd. -Vs.- I.T.O., Ward-2 (4) Gangtok, Sikkim. Gangtok, Sikkim [Pan : Aahcm 0027 H] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Rajat Kumar Kureel, Jcit. Sr.Dr

For Appellant: NoneFor Respondent: Shri Rajat Kumar Kureel, JCIT. Sr.DR

ADIT(It)-3(1), Kolkata vs. White Industries Australia Ltd., Kolkata

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 507/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR

Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…ack of interest shown by the assessee to prosecute the appeals, we dismiss the appeals filed by the assessee for non prosecution. For doing so, 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. White Industries Australia Ltd., Kolkata vs. Asst. DIT, International Taxation - 3(1), Kolkata

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 477/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR

Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

Debendra Coldstorage Private Limited, Hooghly vs. ACIT, Circle-1, Hooghly

In the result, the appeal of the assessee is dismissed

ITA 1419/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Mar 2017AY 2008-09

Bench: Shri P.M. Jagtap

Section 142(1)Section 143(2)Section 144Section 40Section 43B

…I.T.A. No. 1419/KOL./2016 Assessment year: 2008-2009 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B(SMC)’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member I.T.A. No. 1419/KOL/ 2016 Assessment Year: 2008-2009 Debendra Cold Storage Private Limited,.................................Appellant Pursurah, Hooghly-712 401 [PAN: AABCD 9003 C] -Vs.- Assistant Commissioner of Income Tax,..................................Respondent Circle-1, Hooghly, Khadinamore, P.O. Chinsurah, Hooghly-712 102 Appearances by: Shri Swapan Mukherjee, C.A., for the assessee Md. Ghayas Uddin , JCIT, D.R., for the Depar…