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.C.Developers Co. Pvt. Ltd., Durgapur vs. I.T.O, Ward-1(4), Durgapur.

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

ITA 2541/KOL/2013[2009-10]Status: DisposedITAT Kolkata23 May 2016AY 2009-10

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2541/Kol/2013 Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Md.Ghayas Uddin, JCIT, Sr.DR

…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 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 M.C.Developers Co.Pvt. Ltd. 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 defaul…

Smt. Vibha Rani, Gurgaon vs. ITO, Gurgaon

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

ITA 6110/DEL/2013[2006-07]Status: DisposedITAT Delhi23 May 2016AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2006-07 Smt. Vibha Rani, 20, Aakash Ganga Vs. The Income Tax Officer, Ward- Apartment, Sushant Lok, Phase-Ii, Ii(3), Gurgaon Sector-56, Gurgaon Gir/Pan : (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 he would be at…

M/S. Pawan Hardcoke Industries, Burdwan vs. J.C.I.T, Range-3, Asansol

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

ITA 436/KOL/2013[2008-09]Status: DisposedITAT Kolkata12 May 2016AY 2008-09

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 436/Kol/2013 Assessment Year : 2008-09

For Appellant: NoneFor Respondent: Sallong Yaden, Addl. CIT,Sr.DR

…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 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 M/s. :Pawan Hardcoke Industries 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 de…

Nani Patra, North 24 Parganas vs. Income Tax Officer, Ward - 50(2), Kolkata

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

ITA 2479/KOL/2013[2009-10]Status: DisposedITAT Kolkata12 May 2016AY 2009-10

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2479/Kol/2013 Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Shri A.K.Sinha, JCIT, Sr.DR

…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 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 Nani Patra 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 following…

Sanjay Sharma, New Delhi vs. ITO, New Delhi

In the result, the assessee’s appeal is dismissed

ITA 3711/DEL/2015[2005-06]Status: DisposedITAT Delhi12 May 2016AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishisanjay Sharma, Ito, Flat No.432, Tower-Ii, Ward-32(3), Vs. Mount Kailash, New Delhi, New Delhi Pan:Amsps0384F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Ravinder Mani, 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…

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

In the result, the assessee’s appeals are dismissed

ITA 678/DEL/2016[2006-07]Status: DisposedITAT Delhi11 May 2016AY 2006-07

Bench: I.C.Sudhir & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Ravinder Mani, 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…

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

In the result, the assessee’s appeals are dismissed

ITA 677/DEL/2016[2007-08]Status: DisposedITAT Delhi11 May 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Ravinder Mani, 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…

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

In the result, the assessee’s appeals are dismissed

ITA 676/DEL/2016[2008-09]Status: DisposedITAT Delhi11 May 2016AY 2008-09

Bench: I.C.Sudhir & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Ravinder Mani, 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…

India Yamaha Motor Private Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1720/DEL/2014[2009-10]Status: DisposedITAT Delhi11 May 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 1720/Del/2014 : Asstt. Year : 2009-10 India Yamaha Motor Pvt. Ltd., Vs Dy. Commissioner Of Income Tax, First Floor, The Great Eastern Circle-11(1), C.R. Building, Centre, 70, Nehru Place, Behind New Delhi Ifci Tower, New Delhi-110019 (Appellant) (Respondent) Pan No. Aabci7552F Assessee By : None Revenue By : Sh. Amrendra Kumar, Cit Dr Date Of Hearing : 11.05.2016 Date Of Pronouncement : 11.05.2016 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Amrendra Kumar, CIT DR
Section 143(3)

…96 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 3 India Yamaha Motor Pvt. Ltd. 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 with the liberty to the assessee to move the appropriate application under Rule 24 of the Income Tax Appellat…

Grand Fashions (India) Private Ltd., Kolkata vs. I.T.O, WD -11(2), Kolkata

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

ITA 2441/KOL/2013[2003-2004]Status: DisposedITAT Kolkata10 May 2016AY 2003-2004

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2441/Kol/2013 Assessment Year : 2003-04

For Appellant: NoneFor Respondent: Shri Sanjay Mukherjee, JCIT, Sr.DR

…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 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 Grand Fashions (India)Pvt.Ltd. A.Yr.2003-04 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 def…

Harish Kumar Arora, Nainital vs. ITO- I, Nainital

In the result, the assessee’s appeal is dismissed

ITA 6052/DEL/2013[2009-10]Status: DisposedITAT Delhi05 May 2016AY 2009-10

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiharish Kumar Arora, Ito-I, Street No.10, Sharda Nowas, Aayakar Bhawan, Vs. Naini Vhar, Nainital Nainital Road, Haldwani, Pan:Aiipa8804A Nainital (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. T. Vasanthan, 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. Abhinav Dwivedi, Ghaziabad vs. ITO, Ghaziabad

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

ITA 2379/DEL/2015[2010-11]Status: DisposedITAT Delhi04 May 2016AY 2010-11

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 250(6)

…as adjourned. In these circumstances, after having afforded various opportunities finally the Ld. CIT(A) I.T.A .No.-2379/Del/2015 dismissed the appeal of the assessee in limine, relying upon the decision in the cases of CIT vs B.N. Bhattachargee & Another 118 ITR 461 and Estate of Late Tukoji Rao Holker vs CWT 223 IR 480 (MP). On consideration of the impugned order, we find that the statutory mandate of the Act has not been followed by the Ld. CIT(A) in deciding the appeal. Section 250(6) of the Income Tax Act, 1961 mandates that the CIT(A) shall pass a speaking order, the specific sub-section is reproduced…

M/S. Rass Intratech Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the assessee’s appeal is dismissed

ITA 1710/DEL/2014[2007-08]Status: DisposedITAT Delhi26 Apr 2016AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishirass Intratatech Pvt. Ltd., Ito, 14, Lsc, Sector B-1, Ward-15(3), Vs. Vasant Kunj, New Delhi New Delhi Pan:Aaacr0759E (Appellant) (Respondent)

For Appellant: Sh.NoneFor Respondent: Sh. Shravan Gupta, 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…

Alom Housing & Infrastructure Ltd., Kolkata vs. ITO, WD-11(4), Kolkata

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

ITA 178/KOL/2016[2008-09]Status: DisposedITAT Kolkata25 Apr 2016AY 2008-09

Bench: Hon’Ble Sri P.M.Jagtap, Am ] I.T.A No.178/Kol/2016 Assessment Year : 2008-09

For Appellant: NoneFor Respondent: Shri Debasish Banerjee, JCIT

…osecuting this appeal before the Tribunal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view I find 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 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order…

M/S Anand Motor Agencies Ltd., Kolkata vs. CIT, Kolkata-1, Kolkata

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

ITA 852/KOL/2014[2009-2010]Status: DisposedITAT Kolkata25 Apr 2016AY 2009-2010

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

For Appellant: NoneFor Respondent: Shri Debasish Roy, JCIT, Sr.DR
Section 263

…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. Anand Motor Agencies Ltd. 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…

Unijoints Fabrication (P) Ltd., Kolkata vs. Income Tax Officer, Ward - 12(2), Kolkata

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

ITA 2331/KOL/2013[2005-06]Status: DisposedITAT Kolkata22 Apr 2016AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 2331/Kol/2013 Assessment Year : 2005-06

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

…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 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 Unijoints Fabrication (P)Ltd. A.Yr.22005-06 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 def…

The Jute Corporation of India Limited., Kolkata vs. D.C.I.T Cir - 1, Kolkata

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

ITA 861/KOL/2013[2008-2009]Status: DisposedITAT Kolkata21 Apr 2016AY 2008-2009

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

For Appellant: NoneFor Respondent: Shri Sallong Yaden, Addl.CIT, 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. Assessment Year: 2008-09 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. Or…

M/S. Bharat Sanchar Nigam Ltd, Meerut vs. ITO(TDS), Meerut

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

ITA 6656/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Mar 2016AY 2009-10

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri Shravan Gotru, Sr. DR

…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. So by respectfully following the view taken in the cases cited supra, we dismiss these appeals for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with t…

Dussel Dorf De Espana, Kolkata vs. I.T.O WD - 29(4), Kolkata

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

ITA 1645/KOL/2013[2005-06]Status: DisposedITAT Kolkata10 Mar 2016AY 2005-06

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ] I.T.A No. 1645/Kol/2013 Assessment Year : 2005-06

For Appellant: NoneFor Respondent: None

…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 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…

Apex Real Projects (India) Pvt. Ltd., Faridabad vs. ACIT, Faridabad

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

ITA 6862/DEL/2015[2007-08]Status: DisposedITAT Delhi09 Mar 2016AY 2007-08

Bench: Smt. Diva Singh, Jm & Shri O.P.Kant, Am Ita No. 6862/Del/2015 : Asstt. Year : 2007-08 Apex Real Projects (India) Pvt. Ltd. Vs Acit 1St Piyush Global I, Plot No. 5, Cent. Circle 1 Ymcc Chowk, Nh-2, Main Mathur Faridabad Road, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aafca7751G Assessee By : None Revenue By : Sh. P.Dam Kanunjna, Sr. Dr Date Of Hearing : 25.02.2016 Date Of Pronouncement : 09.03.2016 Order Per O.P. Kant, Am :

For Appellant: NoneFor Respondent: Sh. P.Dam Kanunjna, 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 by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add 3 Apex Real Projects (India) P. Ltc. that in case the assessee is serious in pursuing…