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 366,470 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

M/S. Brushman (India) Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 1085/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jan 2016AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, 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 this appeal for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with the…

Sh. Brij Bhushan Tyagi, New Delhi vs. ITO, New Delhi

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

ITA 1046/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jan 2016AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, 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 this appeal for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with th…

M/S. Suravi Merchants Pvt. Ltd., Kolkata vs. ITO, Ward-9(4), Kolkata

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

ITA 2167/KOL/2014[2003-2004]Status: DisposedITAT Kolkata12 Jan 2016AY 2003-2004

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No. 2167/Kol/2014 Assessment Year : 2003-04

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, 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. 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. Cure-N-Care Products Pvt. Ltd., Kolkata vs. ITO, Ward-11(4), Kolkata

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

ITA 2136/KOL/2014[2005-2006]Status: DisposedITAT Kolkata12 Jan 2016AY 2005-2006

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No. 2136/Kol/2014 Assessment Year : 2005-06

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, JCIT, Sr.DR

M/S Chlorophyl, Midnapore vs. ITO, WD-3, Haldia, Midnapore

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

ITA 1142/KOL/2014[2009-2010]Status: DisposedITAT Kolkata12 Jan 2016AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No. 1142/Kol/2014 Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, JCIT, Sr.DR

Sai Om Films Pvt.Ltd., New Delhi vs. ITO, Delhi

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

ITA 262/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri R.S. Syal, Am & Shri C.M. Garg, Jm

For Appellant: NoneFor Respondent: Ms Anima Bernwal, Sr.DR

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

Sh. Amit Kumar Singh, New Delhi vs. ITO, New Delhi

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

ITA 569/DEL/2014[2008-09]Status: DisposedITAT Delhi07 Jan 2016AY 2008-09

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm Assessment Year : 2008-09 Amit Kumar Singh, Vs. Ito, 301, Iind Floor, Balaji Plaza, Ward 7(4), Paschim Vihar, New Delhi. New Delhi. Pan : Aweps4589E

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, DR

…ars that the assessee is not interested in prosecuting his appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose in…

Surya Kiran Build Trade (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, appeals of the assessee are dismissed

ITA 4131/DEL/2010[2004-05]Status: DisposedITAT Delhi06 Jan 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 2831/Del/2014 : Asstt. Year : 2004-05 Ita No. 4131/Del/2010 : Asstt. Year : 2004-05 M/S Surya Kiran Build Trade (P) Ltd., Vs Ito, 161, Vasant Enclave, Ward-9(4), New Delhi New Delhi (Appellant) (Respondent) Pan No. Aadcs0982M Assessee By : None Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 05.01.2016 Date Of Pronouncement : 06.01.2016 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Smt. Anima Barnwal, 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 Surya Kiran Build Trade (P) Ltd. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeals for non-prosecution. 8. In the result, appeals of the assessee are dismissed. (Order Pronounc…

M/S Nu Look Finance & Leasing Ltd., New Delhi vs. ITO, New Delhi

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

ITA 3360/DEL/2011[1999-2000]Status: DisposedITAT Delhi31 Dec 2015AY 1999-2000

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: NoneFor Respondent: Shri P. Dam Kanunjna

…ax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Nu Look Finance & Leasing Ltd. vs. ITO Rao Holkar, 223 ITR 480 (MP), CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478], Late Mrs. Banu E Cowasji Vs. CIT 276 ITR 594 (MP) we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this ord…

Smt. Kanta Agarwal, Uttar Pradesh vs. ITO, Meerut

In the result, the assessee’s appeal is dismissed

ITA 3233/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Dec 2015AY 2008-09

Bench: Shri Vijay Pal Raokanta Agarwal, Ito, H.No.2, Dharampuri, Ward-1(3), Vs. Sadar, Meerut Cantt, Meerut Uttar Pradesh, Pan:Agnpa7712Q (Assessee) (Respondent)

For Appellant: NoneFor Respondent: Dr. Anjula Jain, 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 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if t…

Smt. Prabha Kapoor, Panipat vs. ITO, Panipat

In the result, the assessee’s appeal is dismissed

ITA 4655/DEL/2014[2007-08]Status: DisposedITAT Delhi17 Dec 2015AY 2007-08

Bench: Shri Vijay Pal Raoprabha Kapoor, Ito, 806, Sector-11, Huda, Ward-3, Vs. Panipat Panipat Pan:Brzpp0462J (Assessee) (Respondent)

For Appellant: NoneFor Respondent: Dr. Anjula Jain, Sr. DR

Paramount Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 6097/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Dec 2015AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 6097/Del/2013 : Asstt. Year : 2008-09 Paramount Impex Pvt. Ltd., Vs Income Tax Officer, 312, Ansal Bhawan, 16, Kasturba Ward-14(3), C.R. Building, Gandhi Marg, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacp7279B Assessee By : None Revenue By : Sh. V. R. Sonshatra, Sr. Dr Date Of Hearing : 15.12.2015 Date Of Pronouncement : 15.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. V. R. Sonshatra, 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 Paramount Impex Pvt. Ltd. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. (Order Pronoun…

Mr Pushpinder Tuli, New Delhi vs. ITO, New Delhi

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

ITA 4739/DEL/2012[2007-08]Status: DisposedITAT Delhi15 Dec 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 4739/Del/2012 : Asstt. Year : 2007-08 Pushpinder Tuli, Vs Income Tax Officer, A-15, Old Quarters, Ramesh Nagar Ward-27(2), New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaept9809J Assessee By : None Revenue By : Sh. V. R. Sonbhadra, Sr. Dr Date Of Hearing : 15.12.2015 Date Of Pronouncement : 15.12.2015 Order Per N. K. Saini, Am:

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. ITA Nos.4739/Del/2012 3 Pushpinder Tuli 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed.…

Mojaffar Rahaman, North 24 Parganas vs. ITO, Ward - 50(2), Kolkata

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

ITA 270/KOL/2012[2008-09]Status: DisposedITAT Kolkata10 Dec 2015AY 2008-09

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

For Appellant: NoneFor Respondent: Shri Prabal Choudhury, JCIT

Section 144

…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…

DCIT, Circle - 12, Kolkata vs. M/S. J.J. Exporters Ltd., Kolkata

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

ITA 515/KOL/2010[2005-06]Status: DisposedITAT Kolkata09 Dec 2015AY 2005-06

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

For Appellant: NoneFor Respondent: Shri S. Jhajharia, FCA

Section 143(3)

…the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 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. M/s. J. J. Exporters Ltd. Assessment Year: 2005-06 6. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the Revenue for non-prosecution. 7. In the result, the appeal filed by the…

M/S. Ares & Sons, Hyderabad vs. ACIT, Circle - 49, Kolkata

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

ITA 1474/KOL/2011[2005-06]Status: DisposedITAT Kolkata03 Dec 2015AY 2005-06

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

For Appellant: NoneFor Respondent: None

Section 143(3)Section 147

…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. Ares & Sons Assessment Years: 2005-06 & 2007-08 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeals of the assessee for non-prosecution. 8. In the result, the appeals filed b…

M/S. Sugan Footwear Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4665/DEL/2014[2005-06]Status: DisposedITAT Delhi03 Dec 2015AY 2005-06

Bench: Shri N.K. Saini & Smt. Beena Pillai

…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 the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. The order is pronounced in the open court on…

Sh. R.K. Arora, Noida vs. DCIT, Meerut

In the result, the appeals of the assessee stands dismissed

ITA 4625/DEL/2014[2007-08]Status: DisposedITAT Delhi02 Dec 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 4625 & 4626/Del/2014 : Asstt. Years : 2007-08 & 2009-10 R. K. Arora, Vs Deputy Commissioner Of Income C-1/10, Sector-36, Tax, Central Circle, Noida, U.P. Meerut, U.P. (Appellant) (Respondent) Pan No. Aaepa1214G Assessee By : None Revenue By : Sh. Ved Prakash Mishra, Sr. Dr Date Of Hearing : 02.12.2015 Date Of Pronouncement : 02.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Ved Prakash Mishra, 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…

S.B.Construction Company, Birbhum vs. A.C.I.T Cir - Suri, Birbhum

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

ITA 486/KOL/2013[2007-08]Status: DisposedITAT Kolkata01 Dec 2015AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble Jm & Shri M. Balaganesh, Hon’Ble Am]

For Appellant: NoneFor Respondent: Shri Sujit Kumar Das, JCIT, 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 S. B. Construction Co.: Assessment Year: 2007-08 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. 8. In the result, the appeal filed by the assessee is dism…

Punnet Chawla, Delhi vs. ACIT, New Delhi

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

ITA 5783/DEL/2012[2000-01]Status: DisposedITAT Delhi01 Dec 2015AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 5783/Del/2012 : Asstt. Year : 2000-01 Punnet Chawla Individual Vs Asstt. Commissioner Of Income S/O Bal Krishan, 5833-A, Tax, Circle-25(1), Swadesh Market, Sadar Bazar, New Delhi Delhi (Appellant) (Respondent) Pan No. Afwpc1171P Assessee By : None Revenue By : Sh. Ved Prakash Mishra, Sr. Dr Date Of Hearing : 01.12.2015 Date Of Pronouncement : 01.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Ved Prakash Mishra, 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 ITA Nos. 5783/Del/2012 3 Punnet Chawla Individual 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. 8. In the result, the appeal filed by the assessee is di…