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 367,154 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

M/S L.S.Davar & Co., Kolkata vs. J.C.I.T Range - 32, Kolkata

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

ITA 2285/KOL/2013[2009-10]Status: DisposedITAT Kolkata27 Jun 2016AY 2009-10

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Smt. Ranu Biswal, JCIT, Sr.DR
Section 143(3)

…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. M/s. L.S.Davar & co. Assessment Year: 2009-10 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. 8. In the result, the appeal filed by the ass…

Somnath K Landge, Navi Mumbai vs. ITO 22(3)(4), Navi Mumbai

The appeal of the assessee is allowed for statistical purposes only

ITA 1254/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Jun 2016AY 2010-11

Bench: Shri Joginder Singh, Assessment Year: 2010-11 Mr. Somnath K. Landge. Ito22(3)-4, Bhoomi Enterprises, Vashi, बनाम/ Shop No.8, Heera Chsl, Navi Mumbai Vs. Sector 12, Kharghar, Navi Mumbai "नधा"रती / Assessee राज"व / Revenue P.A. No.Affpd3240K

…2/08/2014, notices were issued and nobody represented the assessee. In the absence of any representation from the assessee side, an ex-parte order was passed by the Ld. Commissioner of Income Tax (Appeal) by following the decision in CIT vs B.N. Bhattacharya (118 ITR 461). Without going into 3 Somnath K. Landge much deliberation, I find that there is no mention in the order whether the notices were actually served upon the assessee, thus, considering the principle of natural justice, I am of the view that no person should be condemned unheard, therefore, I remand this appeal to the file of the Ld. Commissioner o…

Naresh Sharma, Faridabad vs. ITO, Faridabad

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

ITA 5478/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Jun 2016AY 2006-07

Bench: Shri R.S. Syal

For Appellant: NoneFor Respondent: Shri Deepak Garg, Sr. DR

…that the assessee is not interested in prosecuting his appeals. The appeals filed by the assessee are, 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 i…

M/S. Rovo Marketing Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 1242/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Jun 2016AY 2009-10

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 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. Richmond Leisure & Hotels Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 5494/DEL/2014[2011-12]Status: DisposedITAT Delhi21 Jun 2016AY 2011-12

Bench: Shri R.S. Syalassessment Year : 2011-12

For Appellant: NoneFor Respondent: Shri Deepak Garg, 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:- 2 “If the party, at whos…

M/S. Rrp Management Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 5289/DEL/2014[2010-11]Status: DisposedITAT Delhi14 Jun 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, 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 RRP Management Services Pvt. Ltd. 7. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by mov…

Smt. Monika Arora, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee stands allowed for

ITA 3735/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Jun 2016AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10

For Appellant: NoneFor Respondent: Sh. KK Jaiswal, Sr. DR
Section 143(2)Section 143(3)Section 234BSection 250

…ocuments/ evidences in support of the grounds raised in this appeal has been filed by the appellant. In view of these facts, it is crystal clear that the appellant is not interested in pursuing his present appeal. In the case of CIT vs B.N.Bhattacharya (1977) 118 ITR 461 (SC), the Hon'ble Apex court while dealing with the issue of prosecution of appeal has held that "preferring an appeal means more than formally filing it but effectively pursuing it" . Relying upon the aforesaid decision of the Hon'ble Apex Court, the present appeal is being dismissed. 5. In the result, the appeal is dismissed.” 4. Against the…

Saket Hotels P.Ltd, Mumbai vs. ITO 9(3)(1), Mumbai

In the result, the appeal filed by the assessee company in ITA N0

ITA 6183/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Jun 2016AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6183/Mum/2013 ("नधा"रण वष" / Assessment Year : 2010-11) Saket Hotels Private Limited, Income Tax Officer – बनाम/ 01, Hotel Saket Plaza, 9(3)(1), V. Old Band Road, Aayakar Bhavan,2 Nd Floor, Mahabaleshwar, M.K. Road, Mumbai – 412806. Mumbai – 20. "थायी लेखा सं./Pan : Aabcs5325C (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Vishwas Jadhav(D.R.)
Section 143(3)Section 40(2)(a)Section 40A(2)(a)

…there was no compliance from the assessee company’s side. The learned CIT(A) observed that the assessee company is not interested in prosecuting its appeal further. Relying upon the decision of Hon’ble Supreme Court in the case of B.N. Bhattachargee & Others, 118 ITR 461 (SC) , the learned CIT(A) held that appeal does not mean only filing of memo but also pursuing the same effectively. In case the appellant does not pursue the appeal, the learned CIT(A) has inherent right to dismiss the appeal for non-prosecution. The learned CIT(A) also relied on the decision of Hon’ble Bombay High Court in the case of M/s Chemi…

Cane Development Council, Khatauli, Gorakhpur vs. DCIT, Muzaffarnagar

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

ITA 7094/DEL/2014[2011-12]Status: DisposedITAT Delhi13 Jun 2016AY 2011-12

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, 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 Cane Development Council 7. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an ap…

M/S. Rajshikha Enterprises Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 6113/DEL/2014[2005-06]Status: DisposedITAT Delhi13 Jun 2016AY 2005-06

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, Sr. DR
Section 68

…ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 3 Rajshikha Enterprises Pvt. Ltd. 7. 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. 8. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an application as per the provis…

Msd. Nurnahar Begum, North 24 Parganas vs. I.T.O WD - 49(1), Kolkata.

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

ITA 2219/KOL/2013[2009-10]Status: DisposedITAT Kolkata09 Jun 2016AY 2009-10

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri Sanjeet Das, JCIT, Sr.DR
Section 143(3)

…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. MSD. Nurnahar Begum Assessment Year: 2009-10 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. 8. In the result, the appeal filed by the asse…

Malanpur Steel Ltd., Kolkata vs. ACIT, CC - Xxv, Kolkata

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

ITA 285/KOL/2011[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 285&286/Kol/2011 Assessment Years : 2004-05 & 2006-07

For Appellant: NoneFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 154

…not interested to prosecute the appeals. Hence the appeals filed by 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…

Shree Nursing Timber & Electric Stores, Kolkata vs. I.T.O WD - 362), Kolkata

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

ITA 1567/KOL/2013[2007-08]Status: DisposedITAT Kolkata01 Jun 2016AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 1567&1568/Kol/2013 Assessment Year : 2007-08

For Appellant: NoneFor Respondent: Shri Debasish Banerjee, JCIT, Sr.DR

…s not interested to prosecute the appeal. Hence the appeals filed by 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.” A.Yr.2007-08 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 i…

Mamata Shankar Ballet Troupe, Kolkata vs. DDIT (Exemption)-II, Kolkata

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

ITA 1300/KOL/2010[2006-07]Status: DisposedITAT Kolkata27 May 2016AY 2006-07

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri R.P.Nag, JCIT, Sr.DR
Section 143(3)

…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 Assessment Year: 2006-07 appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. O…

Jetha Nand Nagdev HUF, Delhi vs. CIT, New Delhi

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

ITA 1290/DEL/2014[2009-10]Status: DisposedITAT Delhi27 May 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Jetha Nand Nagdev, Huf, C/O- Vs. Commissioner Of Income Tax, Anil Agarwal, Advoate, F-11/32, Delhi-Xiii, New Delhi Krishna Nagar, Delhi Gir/Pan : Aachj7560A (Appellant) (Respondent) Appellant By None Respondent By Sh. T. Vasanthan, Sr. Dr Date Of Hearing 24.05.2016 Date Of Pronouncement 27.05.2016 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeals), Dated 06.01.2014 For Assessment Year 2009-10 2. On 22.02.2016, When The Case Was Called Upon, No One Appeared On Behalf Of The Assessee & The Case Was Adjourned For 24.05.2016. Again On 24.05.2016, Neither Any One Appeared, Nor Any Application For Adjournment Has Been Received On Behalf Of The Assessee Despite Issuance Of Notice For Hearing Through Rpad At The Address Furnished By The Assessee In Column 10 Of The Memo Of Appeal In Form No. 36. It Gives An Impression That Assessee Is Not Interested In Pursuing Its Appeal. 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 he would be at…

M/S. Inderjeet Chawla & Sons (HUF), New Delhi vs. ITO, New Delhi

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

ITA 6680/DEL/2013[2001-02]Status: DisposedITAT Delhi27 May 2016AY 2001-02

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 appeals filed, then he would be a…

M/S. Inderjeet Chawla & Sons (HUF), New Delhi vs. ITO, New Delhi

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

ITA 6679/DEL/2013[2001-02]Status: DisposedITAT Delhi27 May 2016AY 2001-02

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 appeals filed, then he would be a…

Sh. Naveen Kumar Kurele, New Delhi vs. ACIT, New Delhi

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

ITA 6385/DEL/2013[2009-10]Status: DisposedITAT Delhi27 May 2016AY 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 he would be at…

M/S. Pace Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 384/DEL/2014[2010-11]Status: DisposedITAT Delhi25 May 2016AY 2010-11

Bench: Shri G.D. Agrawal & Shri Chandra Mohan Garg

For Appellant: NoneFor Respondent: Ms. Susan D. George, Sr. DR
Section 253Section 282

…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. 7. 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. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect wha…

Sh. Vishesh Gupta, New Delhi vs. ACIT, New Delhi

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

ITA 1597/DEL/2014[2011-12]Status: DisposedITAT Delhi25 May 2016AY 2011-12

…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 he would be at…