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

M/S. Shree Mahavir Timber Traders, Delhi vs. ITO, New Delhi

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

ITA 412/DEL/2014[2008-09]Status: DisposedITAT Delhi13 Oct 2015AY 2008-09

Bench: Sh. N. K. Sainiita No. 412/Del/2014 : Asstt. Year : 2008-09 M/S Shree Mahavir Timber Traders, Vs Income Tax Officer, 641-B, Loni Road, Shahdara, Ward-34(2), Delhi-110032 New Delhi (Appellant) (Respondent) Pan No. Aaqfs7774P Assessee By : None Revenue By : Sh. P. D. Taneja, Sr. Dr Date Of Hearing : 13.10.2015 Date Of Pronouncement : 13.10.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, 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 Mahavir Timber Traders 7. So by 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…

Sh. Virender Singh, Ballabgarh vs. ITO, New Delhi

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

ITA 3092/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Oct 2015AY 2009-10

Bench: Sh. J.S.Reddy, Am Ita No. 3092/Del/2014 : Asstt. Year : 2009-10

For Appellant: NoneFor Respondent: Sh. Rama Kant Garg, 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. 8. In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 07/10/20…

M/S. Advance Marketing & Trading Limited, New Delhi vs. ITO, New Delhi

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

ITA 4448/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Oct 2015AY 2003-04

Bench: Shri R.S. Syalassessment Year : 2003-04 Advance Marketing & Trading Vs. Ito, Limited, Ward-1(2), 511/2/1, Village Rajokri, New Delhi. New Delhi. Pan : Aacca4966G

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.DR

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

M/S Insilica Semi Conductors India Pvt. Ltd., Bangalore vs. ITO

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

ITA 1117/BANG/2013[2007-08]Status: DisposedITAT Bangalore30 Sept 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: NoneFor Respondent: Shri G.R. Reddy, CIT-I(DR)

…s to appear at 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.” The Hon’ble Supreme Court in the case of CIT vs. B. 4. Bhattacharjee & 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. IT(TP)A No.1117/Bang/2013 Page 3 of 3 5. Following the ratio of the aforesaid decisions, the appeal filed by the assessee is dismissed in limine for non-prosecution. However, if the assessee through proper application can s…

Sh. Satish Kumar, New Delhi vs. ACIT, New Delhi

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

ITA 3536/DEL/2014[2003-04]Status: DisposedITAT Delhi28 Sept 2015AY 2003-04

Bench: Shri R.S. Syalassessment Year : 2003-04 Satish Kumar, Vs. Acit, 1170, Kucha Mahajani, Central Circle-12, Chandni Chowk, New Delhi. New Delhi – 110 006. Pan : Aaepk9645B

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.DR

…rs 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…

Tarun Jain, New Delhi vs. ITO, New Delhi

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

ITA 3475/DEL/2014[2005-06]Status: DisposedITAT Delhi28 Sept 2015AY 2005-06

Bench: Shri R.S. Syalassessment Year : 2005-06 Tarun Jain, Vs. Ito, 158, Rajdhani Enclave, Ward-25(1), Pitampura, New Delhi. New Delhi. Pan : Aespj3796E

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.DR

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

Sushma Jain, New Delhi vs. ITO, New Delhi

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

ITA 3472/DEL/2014[2005-06]Status: DisposedITAT Delhi28 Sept 2015AY 2005-06

Bench: Shri R.S. Syalassessment Year : 2005-06 Sushma Jain, Vs. Ito, 158, Rajdhani Enclave, Ward-25(1), Pitampura, New Delhi. New Delhi. Pan : Aagpj6675A

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.DR

…ears that the assessee is not interested in prosecuting her 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…

Abanti Kumar Das, Kolkata vs. ITO, WD-53(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1193/KOL/2014[2006-2007]Status: DisposedITAT Kolkata24 Sept 2015AY 2006-2007

Bench: Shri P.M. Jagtap

…nt from the record, it appears that the assessee is not seriously interested in prosecuting this appeal filed before the Tribunal. Accordingly, relying on the decision of the Hon’ble Supreme Court in the case of CIT –vs.- B.N. Bhattacharjee & Anr. reported in 118 ITR 461 (SC) and the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar –vs.- CWT reported in 223 ITR 480 (MP), I treat this appeal filed by the assessee as unadmitted and dismiss the same for non-prosecution. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on Se…

Sanjeev Gupta, Hisar vs. CIT, Hisar

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

ITA 5017/DEL/2011[2007-08]Status: DisposedITAT Delhi22 Sept 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 5017/Del/2011 : Asstt. Year : 2007-08 Sh. Sanjeev Gupta Vs Commissioner Of Income Tax, 166, Urban Estate-Ii, Ayakar Bhawan, Sector-14, Hisar Hisar (Appellant) (Respondent) Pan No. Ahspg8891J Assessee By : None Revenue By : Sh. Sujit Kumar, Sr. Dr Date Of Hearing : 22.09.2015 Date Of Pronouncement : 22.09.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Sujit Kumar, 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 Sanjeev Gupta 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 in the…

M/S Saptarshi International, Kolkata vs. Income Tax Officer -Ward518(3), Kolkata

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

ITA 16/KOL/2014[2005-2006]Status: DisposedITAT Kolkata16 Sept 2015AY 2005-2006

Bench: Shri P. M. Jagtap)

For Appellant: NoneFor Respondent: Shri Debasish Lahiri, JCIT, 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. 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 M/s.Saptarshi International Assessment Year: 2005-06 appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. So by respectfully following the view taken in the cases cited supra, I dismiss the appeal of the assessee for non-prosecution. 9. In the result, the appeal filed by the…

Farohar Global Foundation, Bangalore vs. CIT, Bangalore

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

ITA 96/BANG/2015[N.A.]Status: DisposedITAT Bangalore31 Aug 2015

Bench: Smt. Asha Vijayaraghavan, Jm & Shri S. Rifaur Rehman, Am

For Appellant: Shri Satish R Mody, AdvocateFor Respondent: Smt Neera Malhotra, CIT
Section 12ASection 80G

…ded in the well known dictum ‘Vigilanus non- dormentibusjura-subveniunt’. Courts in several cases have upheld this di8ctum. Lack of diligence and follow up on the part of the assessee has been frowned upon by various Courts asunder; a) 106 ITR 653(SC) (b) 118 ITR 461(SC) c) 286 ITR 688 (MP) (d) 257 ITR 301(Del.)& e) 130 Taxman 61 (Mad.) 5. Aggrieved, the assessee is in appeal before us. 6. The learned counsel for the assessee Shri Satish Mody, Advocate submitted before the Bench that the assessee had provided the provisional accounts for the year ended 31-03-2014 in the paper book before us which was als…

Meerabo Global Foundation, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 129/BANG/2015[N.A.]Status: DisposedITAT Bangalore31 Aug 2015

Bench: Smt. Asha Vijayaraghavan, Jm & Shri S. Rifaur Rehman, Am

For Appellant: Shri Satish R Mody, AdvocateFor Respondent: Smt Neera Malhotra, CIT
Section 12A

…e is embedded in the well known dictum “Viglantus non-dormantibus subveniunt”. Courts in several cases cases have upheld this dictum. Lack of diligence and follow up on the part of the assessee has been frowned upon by various courts a under; 106 ITR 653 (SC) 118 ITR 461(SC) 286 ITR 688 (MP) 257 ITR 301(Delhi) S130 Tax man 61 (Mad.) The application for registration u/s12AA is hereby stands rejected. 3 ITA No.129(Bang)2015 Aggrieved, the assessee preferred an appeal before the Income-tax Appellate Tribunal. The learned counsel for the assessee took us through the Trust Deed produced at pages 19 to 48 of the…

Intuit Technology Services P Ltd, Bangalore vs. Commissioner of Income Tax(Appeals)-IV, Bangalore

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

ITA 1665/BANG/2014[2009-10]Status: DisposedITAT Bangalore07 Aug 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: NoneFor Respondent: Shri G.R. Reddy, CIT-I(DR)

…s to appear at 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.” The Hon’ble Supreme Court in the case of CIT vs. B. 4. Bhattacharjee & 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. Page 3 of 3 5. Following the ratio of the aforesaid decisions, the appeal filed by the assessee is dismissed in limine for non-prosecution. However, if the assessee through proper application can satisfy the Tribunal for suc…

M/S Ratnagiri Impex Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 625/BANG/2014[2006-07]Status: DisposedITAT Bangalore02 Jun 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2006-07

For Appellant: NoneFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)

…at 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.” Page 3 of 4 The Hon’ble Supreme Court in the case of CIT vs. B. 4. Bhattacharjee & 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. 5. Following the ratio of the aforesaid decisions, the appeal filed by the assessee is dismissed in limine for non-prosecution. However, if the assessee through proper application can satisfy the Tribunal for such non- appea…

M/S Rss Enterprises, Bangalore vs. ITO, Bangalore

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

ITA 635/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Mar 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2009-10

For Appellant: NoneFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

…s to appear at 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.” The Hon’ble Supreme Court in the case of CIT vs. B. 3. 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. 4. Following the ratio of the aforesaid decisions, the appeal filed by the assessee is dismissed in limine for non-prosecution. However, if the assessee through proper application can satisfy the Tribunal the reasons for suc…

M/S Ing Vysya Bank Limited vs. The Commissioner of Income Tax

In the result appeal fails and it is hereby

WA/2458/2010HC Karnataka06 Jul 2012

Bench: ARAVIND KUMAR,AJIT J GUNJAL

Section 245CSection 245D(1)Section 4

…e disclosure of his income and the manner in which such income has been derived and subject to proviso thereunder. It is in this background the facts on hand are to be examined. 16. The Hon’ble Supreme Court in CIT Vs Bhattacharya reported in (1979) 118 ITR 461 has held to the following effect: (viii) The policy of the law as disclosed in Chap.XIX-A is not to provide a rescue shelter for big tax-dodgers who indulge in criminal activities by approaching the Settlement Commission. The Commission will certainly take due note of the gravity of economic offences on the wealth of the nation which the Wa…