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

Kundan Rice Mills Ltd., Delhi vs. ACIT, Karnal

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

ITA 33/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Mar 2017AY 2007-08

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm Co No.33/Del/2015 (Ita No.2046/Del/2014) Assessment Year : 2009-10 M.G. Electronics Ltd., Vs. Dcit, 3, Community Centre, Circle-6(1), East Of Kailash, New Delhi. New Delhi. Pan : Aadcm9970H

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

…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…

Anmol Textiles, Kolkata vs. DCIT, Cir-41, Kolkata

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

ITA 425/KOL/2014[2099-2010]Status: DisposedITAT Kolkata22 Mar 2017AY 2099-2010

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.425/Kol/2014 ("नधा"रण वष" / Assessment Year :2009-2010) Anmol Textiles, Vs. Dcit, Circle-41, Kolkata 2, Dilarjung Road, Cossipore, Kolkata-700002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfn 4059 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : None राज"व क" ओर से /Revenue By : Md. Ghyas Uddin,Jcit,Dr सुनवाई क" तार"ख / Date Of Hearing : 22/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2009-10, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-Xix, Kolkata, In Appeal No.376/Cit(A)-Xix/Circle-4-41/Kol/12-13, Dated 19.12.2013, Which In Turn Arises Out Of An Order Passed By The Ao U/S.143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 09.11.2011. 2. This Appeal Came For Hearing Today I.E. On 22.03.2017. The Notice In This Appeal Sent To The Assessee For Hearing By Registered Post With Ad 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. Neither An Adjournment Petition Was Filed In Respect Of The Above Assessee, It Means That Assessee Is Not Interested To Prosecute The Appeal. Hence, 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:

For Appellant: NoneFor Respondent: Md. Ghyas Uddin,JCIT,DR
Section 143(3)

…ee is not interested to prosecute the appeal. Hence, 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: 2 Anmol Textiles “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 observati…

Sri Prafulla Kumar Najir, Purba Medinipur vs. I.T.O WD - 4, Haldia, Purba Medinipur

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

ITA 2227/KOL/2013[2008-09]Status: DisposedITAT Kolkata22 Mar 2017AY 2008-09
For Appellant: NoneFor Respondent: Sh. Sallong Yaden, Addl.CIT
Section 144

…secute the appeal. Hence, appeal filed by the assessee is liable to be 2 Sri Prafulla Kumar Najir 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 :…

Biswarup Chatterjee, Kolkata vs. ITO, WD-52(10, Kolkata

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

ITA 410/KOL/2015[2008-2009]Status: DisposedITAT Kolkata15 Mar 2017AY 2008-2009

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.410/Kol/2015 ("नधा"रण वष" / Assessment Year :2008-2009) Biswarup Chatterjee, Vs. Ito, Ward-52(1), 189/6, B.B.Chatterjee Road, Aayakar Bhawan, Dakshin, Kolkata-700042 2, Gariahat Road(South), Kolkata-700068 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpc 0571 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : None राज"व क" ओर से /Revenue By : Shri Prabal Choudhury,Jcit सुनवाई क" तार"ख / Date Of Hearing : 14/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 14/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata Dated 05.02.2015. 2. This Appeal Came For Hearing Today I.E. On 14.03.2017. The Notice Was Sent To The Assessee For Hearing By Registered Post With Ad On 01.07.2016, 26.07.2016 & 21.11.2016 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. Though Applications Dated 15.12.2016 & 10.02.2017 Have Been Filed By The Assessee Seeking Adjournments, On Which The Bench Adjourned The Cases To 10.02.2017 & 14.03.2017 Respectively, Still None Appeared 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 2 Biswarup Chatterjee Assessee Is Liable To Be Dismissed For Non Prosecution. For This View, We

For Appellant: NoneFor Respondent: Shri Prabal Choudhury,JCIT

…secute the appeal. Hence, the appeal filed by the 2 Biswarup Chatterjee 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 :…

Manisha Nath, Kolkata vs. ITO, WD-1(1), Kolkata

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

ITA 663/KOL/2014[2009-2010]Status: DisposedITAT Kolkata01 Mar 2017AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 663/Kol/2014 Assessment Year : 2009-10 Manisha Nath -Vs.- I.T.O., Ward-1 (1), Kolkata Kolkata [Pan : Ahhpn 8993 M] (Respondent) (Appellant)

For Appellant: NoneFor Respondent: Shri R.S.Biswas, CIT

…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 Manisha Nath A.Yr.2009-10 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 followin…

Sh. Subodh Gupta, Gurgaon vs. ACIT, Gurgaon

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

ITA 3607/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Feb 2017AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kantassessment Year: 2009-10 Vs. Acit, Cir-1(1), Gurgaon Sh. Subodh Gupta, 122A, Hamilton Court, Dlf City-V, Gurgaon Pan : Aahpg0675L (Appellant) (Respondent) Appellant By None Respondent By Sh. N.K. Bansal, Sr.Dr Date Of Hearing 22.02.2017 Date Of Pronouncement 23.02.2017 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeal)-2, Faridabad, Dated 20.03.2014 For Assessment Year 2009-10. 2. In This Case, The Notice Was Sent To The Assessee For Hearing By Regd. Ad Post For 22.02.2017 At The Address Mentioned In Form No. 36 Vide Column No. 10, But Neither The Assessee Nor His Authorized Representative Attended The Hearing & Also Not Filed Any Application For Adjournment. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal, Therefore, In Our Considered Opinion, No Useful Purpose Would Be Served To Send The Notice Again & Again On The Same Address. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 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. 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…

Shukhmani Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 2942/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Feb 2017AY 2009-10

…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…

Mrs. Anita Babbar, New Delhi vs. ITO, New Delhi

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

ITA 2334/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Feb 2017AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishianita Babbar, Ito, 14/19, Tilak Nagar, Ward-26(2), Vs. New Delhi New Delhi Aalpb2930M (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. SK Jain, Sr. DR
Section 271(1)(c)

…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. Renu Construction (P) Ltd., Delhi vs. ITO, New Delhi

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

ITA 2434/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Feb 2017AY 2009-10

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-15(3), New M/S. Renu Construction (P) Ltd., E- 4/23, Model Town-I, Delhi Delhi Pan : Aaccr3114P (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. 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 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…

Nirmal Gupta, Noida vs. DCIT, New Delhi

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

ITA 4116/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Feb 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Nirupama Kotru, 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…

M/S. Mantech Engg. Corpn., New Delhi vs. ACIT, New Delhi

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

ITA 3502/DEL/2014[2000-01]Status: DisposedITAT Delhi14 Feb 2017AY 2000-01

Bench: Shri H.S.Sidhu & Shri Prashant Maharishimantech Engg. Corpn, Acit, 5477-78, Gali Dorewali, Circle-20(1), Vs. Sadar Bazar, New Delhi New Delhi Pan:Aaefm2462L (Appellant) (Respondent)

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

…ested 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…

Sai Vikash Educational Society, Guwahati vs. CIT, (Exemptions), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1044/KOL/2015[]Status: DisposedITAT Kolkata07 Feb 2017

Bench: Shri Aby.T Varke & Shri Waseem Ahmedsai Vikash Educational V/S. Commissioner Of Income Tax, 6Th Floor, 10B, Society, H/No. 119. P.D. Chaliha Road, Silpukhuri, Middleton Row, Dist. Kamrup (M),Guwhati- Kolkata-71 781003, Assam [Pan No.Aagas 2252 P]

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varke, Judicial Member and Shri Waseem Ahmed, Accountant Member Sai Vikash Educational V/s. Commissioner of Income Tax, 6th Floor, 10B, Society, H/No. 119. P.D. Chaliha Road, Silpukhuri, Middleton Row, Dist. Kamrup (M),Guwhati- Kolkata-71 781003, Assam [PAN No.AAGAS 2252 P] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Anand Biswas, CIT-DR ""यथ" क" ओर से/By Respondent 07-02-2017 सुनवाई क" तार"ख/Date of Hearing 07-02-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Acc…

Raghubir Singh (Prop.), Haryana vs. ITO, Panipat

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

ITA 444/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Jan 2017AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11 Raghubir Singh (Prop), Vs. Ito, R.S. Constructions Co., Ward-3, 207, Vikas Nagar, Panipat. Nfl Township, Panipat.

For Appellant: NoneFor Respondent: Shri V.K. Prasanth, Sr.DR

…ears 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…

Sh. Sudhir Chaudhary HUF, Panipat vs. ITO, Panipat

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

ITA 5387/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Jan 2017AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11 Sudhir Chaudhary Huf, Vs. Ito, C/O Surya Overseas, Ward 4, Jatal Road, Panipat. Panipat. Pan : Aabhs7608R

For Appellant: NoneFor Respondent: Shri V.K. Prasanth, Sr.DR

…ears 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…

M/S. Guru Kirpa Holding (P) Ltd., New Delhi vs. ACIT, Karnal

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

ITA 2580/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Jan 2017AY 2012-13

Bench: Shri R.S. Syalassessment Year : 2011-12 Rajesh Kumar, Vs. Ito, S/O Shri Raghunath Singh, Ward-41(3), Village Jharsa, New Delhi. Gurgaon. Pan : Anopk1700E

For Appellant: NoneFor Respondent: Shri V.K. Prasanth, Sr.DR

…ears 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…

Shri Haradhan Mondal, South 24 Parganas vs. ITO, WD-53(4), Kolkata

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

ITA 1936/KOL/2016[2011-12]Status: DisposedITAT Kolkata13 Jan 2017AY 2011-12

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1936/Kol/2016 ("नधा"रण वष" /Assessment Year:2011-2012) Shri Haradhan Mondal, Vs. Ito, Ward-53(4) (Now, Wd Purushottampur, 26(4), Kolkata Bagbazaar, Sagar, South 24 Parganas, Pin-743373 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajipm 9666 M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : None Revenue By : Shri Biswanath Das, Jcit सुनवाई क" तार"ख / Date Of Hearing : 02/01/2017 घोषणा क" तार"ख/Date Of Pronouncement 13/01/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2011-2012, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata, In Appeal No.541/Cit(A)-7/Kol/Wd-26(4)/14-15, Dated 19.08.2016, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 144 Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 14.03.2014. 2. Brief Facts Of The Case Qua The Assessee Are That Assessee Filed Its Return Of Income Of Rs.4,90,030/-, On Dated 10/03/2012. The Assessee Had Derived His Income From Selling Of Fish. The Assessee’S Case Was Selected For Scrutiny U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Making The Addition @5% Estimated The Net Profit On Turnover At Rs.15,87,932/-. 3. Aggrieved From The Order Of The Ao, Assessee Filed An Appeal

For Appellant: NoneFor Respondent: Shri Biswanath Das, JCIT
Section 143(3)Section 144

…e 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 hearing .... ,. the court is not bound to answer the reference." Similarly their lordship, in case of CIT vs. B N Bhattacharya( 118 ITR 461) ( relevant pages 477 & 478) had held that “appeal not mean merely filing of appeal but effectively pusuing it."Recently Hon'ble ITAT Delhi (ITR No. 2006/Del/2011 dated 19.11. 2011) in the case of Whirlpool of India Ltd. V DCIT had dismissed appeal for not attending hearing inferring that the assessee is not interested in prosecuting of appeal. T…

Pradeep Kumar Gambhir, New Delhi vs. DCIT, New Delhi

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

ITA 2732/DEL/2012[2004-05]Status: DisposedITAT Delhi11 Jan 2017AY 2004-05

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

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

Ramesh Sobti, New Delhi vs. ITO, New Delhi

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

ITA 5783/DEL/2013[2009-10]Status: DisposedITAT Delhi06 Jan 2017AY 2009-10

…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…

M/S. R.P. Milkmade Products Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 646/DEL/2012[2008-09]Status: DisposedITAT Delhi06 Jan 2017AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Acit, Circle-15(1), C.R. Building, R.P.Milkmade Products Pvt. Ltd, 3/16, West Patel Nagar, New New Delhi Delhi Pan : Aaacr7284A (Appellant) (Respondent) Appellant By None Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 05.01.2017 Date Of Pronouncement 06.01.2017 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeal)-Xviii, New Delhi, Dated 07.11.2011 For Assessment Year 2008-09. 2. In This Case, The Notice Was Sent To The Assessee For Hearing By Regd. Ad Post For 05.01.2017 At The Address Mentioned In Form No. 36 Vide Column No. 10, But Neither The Assessee Nor His Authorized Representative Attended The Hearing & Also Not Filed Any Application For Adjournment. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal, Therefore, In Our Considered Opinion, No Useful Purpose Would Be Served To Send The Notice Again & Again On The Same Address. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 As Were 2

…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…

M/S S S Enterprise, Kolkata vs. ITO, WD-26(3), Kolkata

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

ITA 946/KOL/2016[2007-08]Status: DisposedITAT Kolkata04 Jan 2017AY 2007-08

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.946/Kol/2016 ("नधा"रण वष" /Assessment Year:2007-2008) M/S S.S.Enterprise, Vs. Ito, Ward-53(2), Kolkata, Kamalgazi, Narendrapur, Presently Ito Ward-26(3), Kolkata-700103 Aayakar Bhawan Dakshin, 2, Gariahat Road(South), Kolkata-700068 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Abefs 2293 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : None Revenue By : Md. Ghyas Uddin, Jcit सुनवाई क" तार"ख / Date Of Hearing : 04/01/2016 घोषणा क" तार"ख/Date Of Pronouncement 04/01/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 31.03.2016 Of Cit(A)-7, Kolkata, Relating To Ay 2007-08. 2. This Appeal Was Listed For Hearing Today I.E. On 04.01.2017 As Per The Adjournment Letter Filed By The Assessee On 28.11.2016. However No One Was Present On Behalf Of The Assessee On The Date Of Hearing. Neither Any Further Adjournment Petition Was Filed In Respect Of The Above Assessee. 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 :- “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.” M/S S.S.Enterprise

For Appellant: NoneFor Respondent: Md. Ghyas Uddin, JCIT

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.946/Kol/2016 ("नधा"रण वष" /Assessment Year:2007-2008) M/s S.S.Enterprise, Vs. ITO, Ward-53(2), Kolkata, Kamalgazi, Narendrapur, Presently ITO Ward-26(3), Kolkata-700103 Aayakar Bhawan Dakshin, 2, Gariahat Road(South), Kolkata-700068 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.: ABEFS 2293 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by : None Revenue by : Md. Ghyas Uddin, JCIT सुनवाई क" तार"ख / Date of Hearing : 04/01/2016 घोषणा क" तार"ख/Date of Pronouncement 04/01/2017 आदेश /…