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 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

Smt. Annapurna Kundu, Hooghly vs. I.T.O WD - 2(4), Hooghly

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

ITA 1799/KOL/2012[2004-05]Status: DisposedITAT Kolkata23 Nov 2015AY 2004-05

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

For Appellant: NoneFor Respondent: Shri Gayasuddin Ansari, 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. Smt. Annapurna Kundu Assessment Year: 2004-05 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…

Apj Financial Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 881/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Nov 2015AY 2010-11

Bench: Shri N.K.Saini & Shria.T. Varkey[Assessment Year: 2010-11] Apj Financial Services P. Ltd Vs. Ito, Co. Ward -1(1), Thapar House, 124 Janpath, New Delhi. First Floor, New Delhi - 110 001. (Pan : Aadca 6016 A) (Appellant) (Respondent) Assessee By : None Revenue By : Shri K.K. Jaiswal, Senior Dr Date Of Hearing : 19.11.2015 Date Of Pronouncement : 19.11.2015 Order

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, Senior 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…

Ideal Laminates Pvt. Ltd., Meerut vs. ITO, Meerut

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

ITA 4790/DEL/2015[2005-06]Status: DisposedITAT Delhi12 Nov 2015AY 2005-06

Bench: Shri P.K. Bansal :Asstt. Yrs: 2005-06 Ideal Laminates Pvt. Ltd., Vs. Income-Tax Officer, 214, Baghpat Road, Ward-1(3), Meerut. Meerut. Pan: Aabci 2415 H ( Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri P. Dam Kanunjna Sr. DR

…an 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, I dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. Order pronounced in open court on 12/11/2015. (P.…

Sarvdaman Tyagi, Meerut vs. CIT, Meerut

In the result, the assessee’s appeal is dismissed

ITA 3309/DEL/2013[2008-09]Status: DisposedITAT Delhi06 Nov 2015AY 2008-09

Bench: Shri G. D. Agarwal, Hon’Ble & Shri A. T. Varkeysarvdaman Tyagi, Cit 153, Begum Bagh, Meerut Vs. Meerut, Adopt7668L (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri B.R.R. Kumar, Sr. DR
Section 263

…sted 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…

Singhania Alu Foil Containers Manufacturing Co., New Delhi vs. ACIT, New Delhi

In the result, the assessee’s appeal is dismissed

ITA 2357/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Nov 2015AY 2008-09

Bench: Shri G. D. Agarwal, Hon’Ble & Shri A. T. Varkeysinghania Alu Foil Containers Acit, Manufacturing Co., Circle-30(1), Vs. 4215/1A, Ansari Road, New Delhi Daryaganj, New Delhi Pan:Abqfs1788Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri. Sh. B.R. R. Kumar, 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…

M/S Truthful Developers Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 2489/DEL/2013[2003-04]Status: DisposedITAT Delhi29 Oct 2015AY 2003-04

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: NoneFor Respondent: Shri O.P. Meena, Sr DR
Section 143(3)

…e-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Truthful Developers Pvt. 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…

M/S. Design & Decor (India) (P) Ltd., Noida vs. ITO, New Delhi

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

ITA 6252/DEL/2013[2002-03]Status: DisposedITAT Delhi21 Oct 2015AY 2002-03

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Hemant Gupta, Senior DR
Section 143(1)Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.6252/Del./2013 (ASSESSMENT YEAR : 2002-03) M/s. Design & Décor (India) (P) Ltd., vs. ITO, Ward 10 (1), D – 5, Sector 20, New Delhi. Noida – 201 301. (PAN : AABCD8853C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pratap Gupta, CA REVENUE BY : Shri Hemant Gupta, Senior DR Date of Hearing : 13.10.2015 Date of Pronouncement : 21.10.2015 O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This appeal, at the instance of the assessee, is directed against the order…

Jai Janta Trading Co., New Delhi vs. ITO, New Delhi

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

ITA 3414/DEL/2011[2007-08]Status: DisposedITAT Delhi19 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 3414/Del/2011 : Asstt. Year : 2007-08 Jai Janta Trading Co., Vs Income Tax Officer, 2730, 1St Floor, Naya Bazar, Ward-29(1), Drum Shaped Delhi-110006 Building, I.P. Estate, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaafj2040H Assessee By : None Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 19.10.2015 Date Of Pronouncement : 19.10.2015 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 15.06.2011 Of Ld. Cit(A)-Xxv, New Delhi. 2. Earlier This Case Was Disposed Off Vide Order Dated 10.01.2012. Thereafter The Assessee Moved Miscellaneous Application For Recalling The Ex-Parte Order & Vide Order Dated 04.09.2015 In M.A. No. 173/Del/2012, The Order Dated 10.01.2012 Was Recalled & The Date Of Hearing For Today I.E. 19.10.2015 Was Announced On The Said Date In The Open Court, This Fact Is Mentioned In The Order Dated 04.09.2015. However, At The Time Of Hearing Nobody Was Present On Behalf Of The Assessee Nor Any Adjournment Was Sought. It, Therefore, 2 Jai Janta Trading Co. Appears That The Assessee Is Not Interested To Prosecute The Matter.

For Appellant: NoneFor Respondent: Sh. S. K. Jain, 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 3 Jai Janta Trading Co. 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. (Order Pronounced…

Morita Agro Finance Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 888/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Oswal Commercial Co. Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 887/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Bahubali Commercial Co. Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 886/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Brahaspati Properties Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 878/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Everlast Holding Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 877/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Jaishree Tirupati Co. Pvt. Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 876/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Indramani India Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 875/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Hyundai Financial Services Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 874/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Sidh Resources Pvt. Ltd., Mumbai vs. DCIT, CC-X, Kolkata

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

ITA 873/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

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

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

Mr. Karan Singh Sehrawat, Delhi vs. ITO, New Delhi

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

ITA 3242/DEL/2015[2009-10]Status: DisposedITAT Delhi14 Oct 2015AY 2009-10

Bench: Sh. N. K. Sainiita Nos. 3240 To 3242/Del/2015 : Asstt. Years : 2007-08 To 2009-10 Karan Singh Sehrawat, Vs Income Tax Officer, C-1/1022, Vasantkunj, Ward-24(4), Civic Centre, Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aivps1409H Assessee By : None Revenue By : Sh. P. D. Taneja, Sr. Dr Date Of Hearing : 14.10.2015 Date Of Pronouncement : 14.10.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…reference unanswered since the assessee remained absent and there was not any assistance from the assessee. ITA Nos. 3240 to 3242/Del/2015 3 Karan Singh Sehrawat 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, I dismiss the appeals for non-prosecution. 8. In the result, the appeals filed by the assessee are dismissed. (Order Pronounced in the Court on 14/10/2…

Mr. Karan Singh Sehrawat, Delhi vs. ITO, New Delhi

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

ITA 3241/DEL/2015[2008-09]Status: DisposedITAT Delhi14 Oct 2015AY 2008-09

Bench: Sh. N. K. Sainiita Nos. 3240 To 3242/Del/2015 : Asstt. Years : 2007-08 To 2009-10 Karan Singh Sehrawat, Vs Income Tax Officer, C-1/1022, Vasantkunj, Ward-24(4), Civic Centre, Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aivps1409H Assessee By : None Revenue By : Sh. P. D. Taneja, Sr. Dr Date Of Hearing : 14.10.2015 Date Of Pronouncement : 14.10.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…reference unanswered since the assessee remained absent and there was not any assistance from the assessee. ITA Nos. 3240 to 3242/Del/2015 3 Karan Singh Sehrawat 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, I dismiss the appeals for non-prosecution. 8. In the result, the appeals filed by the assessee are dismissed. (Order Pronounced in the Court on 14/10/2…

Mr. Karan Singh Sehrawat, Delhi vs. ITO, New Delhi

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

ITA 3240/DEL/2015[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Sh. N. K. Sainiita Nos. 3240 To 3242/Del/2015 : Asstt. Years : 2007-08 To 2009-10 Karan Singh Sehrawat, Vs Income Tax Officer, C-1/1022, Vasantkunj, Ward-24(4), Civic Centre, Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aivps1409H Assessee By : None Revenue By : Sh. P. D. Taneja, Sr. Dr Date Of Hearing : 14.10.2015 Date Of Pronouncement : 14.10.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…reference unanswered since the assessee remained absent and there was not any assistance from the assessee. ITA Nos. 3240 to 3242/Del/2015 3 Karan Singh Sehrawat 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, I dismiss the appeals for non-prosecution. 8. In the result, the appeals filed by the assessee are dismissed. (Order Pronounced in the Court on 14/10/2…