Estate of Late Tukojirao Holkar v. CWT

223 ITR 480High Court1997#10 most cited

What is Estate of Late Tukojirao Holkar v. CWT authority for?

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

2,040

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Estate of Late Tukojirao Holkar v. CWT · 223 ITR 480 · reference unanswered · appellant non-appearance · failure to prosecute appeal · court not bound to answer · adjudication on available records · lack of diligence · Section 250

Sections most often in play

Section 147Section 250Section 144Section 148Section 143(3)Section 250(6)Section 142(1)Section 69A

Issues it is cited on

opportunity of being heardsection 250indiainterestnfacdocumenttotal income

Judgments citing Estate of Late Tukojirao Holkar v. CWT

SHAMA INDUSTRIES PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-22(2), DELHI

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

ITA 7596/DEL/2025[2019-20]Status: DisposedITAT Delhi01 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Before Shri Mahavir Singh & Before Shri Before Shri Mahavir Singh & Mahavir Singh & Shri Shri Manish Agarwal Shri Shri Manish Agarwal Manish Agarwalmanish Agarwal

For Appellant: Shri Sandeep Yadav, AdvocateFor Respondent: Ms. Ankush Kalra, Senior DR
Section 147

…sessee, decided the appeal ex-parte by applying Hon'ble Supreme Court judgment in the case of CIT Vs. B.N. Bhattacharjee & Others – [1979] 10 CTR 354 (SC) and of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT – [1979] 223 ITR 480 (MP) simplicitor for non- prosecution of appeal. When these facts were confronted to the learned Senior DR, she could not controvert the above fact situation. 3. After hearing the rival submissions and perusing the material placed before us, we are of the view that learned CIT(A) has passed an ex-parte order without providing reasonable opportun…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 171/RPR/2026[2012-13]Status: DisposedITAT Raipur17 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 170/RPR/2026[2012-13]Status: DisposedITAT Raipur17 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 167/RPR/2026[2010-11]Status: DisposedITAT Raipur17 Mar 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 166/RPR/2026[2010-11]Status: DisposedITAT Raipur17 Mar 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 164/RPR/2026[2009-10]Status: DisposedITAT Raipur17 Mar 2026AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

OPG SONS PROPERTIES PVT. LTD.,SITAPUR vs. INCOME TAX OFFICER, SITAPUR

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

ITA 256/LKW/2025[2013-14]Status: DisposedITAT Lucknow27 Feb 2026AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. Amit Kumar, DR
Section 115BSection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 68

…n the decision of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Ors (1979) 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 Commissioner Of Wealth-Tax (1997) 223 ITR 480 (MP), he dismissed the appeal of the assessee in limine for want of prosecution. 4. The assessee is aggrieved with this summary dismissal of his appeal and has accordingly come in appeal before us. Sh. Rakesh Garg, Advocate (hereinafter referred to as the ld. AR) appearing on behalf of the assessee submitted that there was no income that escaped…

UNTESWAR SINGH,MEGHALAYA vs. CENTRAL CIRCLE-2, GUWAHATI, ASSAM

In the result, all the three appeals filed by the Assessee are partly allowed for statistical purposes

ITA 377/GTY/2025[2018-19]Status: DisposedITAT Guwahati26 Feb 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 127Section 142(1)Section 143(2)Section 148Section 250

…hawar, Kolkata vs. D.C.I.T., C.C.-XXI (15 March, 2016) (ITA Nos. 450/Kol/2013 for Asstt. Year: 2006-07) dismissed the appeal of the Appellant for non-prosecution. i. The Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) held as under: “If the party, at whose instance the reference is made, fails 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.” 1. Similarly, the Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs.…

UNTESWAR SINGH,NONGPOH vs. CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI,

In the result, all the three appeals filed by the Assessee are partly allowed for statistical purposes

ITA 376/GTY/2025[2017-18]Status: DisposedITAT Guwahati26 Feb 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 127Section 142(1)Section 143(2)Section 148Section 250

…hawar, Kolkata vs. D.C.I.T., C.C.-XXI (15 March, 2016) (ITA Nos. 450/Kol/2013 for Asstt. Year: 2006-07) dismissed the appeal of the Appellant for non-prosecution. i. The Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) held as under: “If the party, at whose instance the reference is made, fails 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.” 1. Similarly, the Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs.…

UNTESHWAR SINGH,MEGHALAYA vs. CENTRAL CIRCLE-2, GUWAHATI, AAYAKAR BHAWAN, CHRISTIANBASTI

In the result, all the three appeals filed by the Assessee are partly

ITA 375/GTY/2025[2013-14]Status: DisposedITAT Guwahati26 Feb 2026AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 127Section 142(1)Section 143(2)Section 148Section 250

…hawar, Kolkata vs. D.C.I.T., C.C.-XXI (15 March, 2016) (ITA Nos. 450/Kol/2013 for Asstt. Year: 2006-07) dismissed the appeal of the Appellant for non-prosecution. i. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) held as under: “If the party, at whose instance the reference is made, fails 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." 1. Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs.…

ANANT KUMAR,BARABANKI vs. INCOME TAX OFFICER, BARABANKI

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

ITA 499/LKW/2025[2017-18]Status: DisposedITAT Lucknow26 Feb 2026AY 2017-18

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 115BSection 143(3)Section 250Section 68

…ces, after relying upon decisions of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Ors (1979) 118 ITR 461 (SC), the Hon’ble Madhya Pradesh High Court in the case of Estate Of Late Tukojirao Holkar vs Commissioner Of Wealth-Tax (1997) 223 ITR 480 (MP) and the decision of the ITAT in M/s Chabra Land and Housing Limited (1025/1027/CHD/2025), he dismissed the appeal of the assessee for want of pursuit. 4. Aggrieved with this order, the assessee filed an appeal before us. When the case was taken up for hearing, none was present on behalf of the assessee. Sh. R.R.N. Shukla, ld. Addl CIT (herei…

VIMARSH PRAKASHBHAI VASAVADA,VADODARA, GUJARAT vs. INCOME TAX OFFICER WARD 1(2)(2), VADODARA, VADODARA, GUJARAT

The appeal of the assessee is allowed for statistical purposes subject to payment of cost

ITA 2653/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 115BSection 143(3)Section 144BSection 234BSection 234CSection 271ASection 54FSection 69A

…ls) held that there was no material available on record to controvert the findings of the Assessing Officer. The CIT(Appeals), relying on various judicial precedents viz the decision of the Madhya Pradesh High Court in Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480), the Punjab & Haryana High Court in New Diwan Oil Mills vs. CIT (296 ITR 495) and the judgment of the Supreme Court of India in CIT vs. B. Bhattachargee & Another (118 ITR 461), observed that filing of an appeal alone is not sufficient and the appellant must effectively pursue the same. At the same time, the CIT(Appeals) noted that the appeal ha…

VAIJNATH GUNDAPPA KSHIRSAGAR THROUGH L/H. SHRI SHIVKUMAR SADRAMAPPA KSHIRSAGAR,LATUR vs. INCOME TAX OFFICER WARD -1, LATUR

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

ITA 2835/PUN/2025[2011-12]Status: DisposedITAT Pune23 Jan 2026AY 2011-12

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Prateek JhaFor Respondent: Shri Aviyogi Ambadkar
Section 144Section 148Section 154Section 54B

…assed the impugned order for non-prosecution by relying on the decision of the Apex Court in the case of CIT Vs. B.N. Bhattarcharjee and Another, 10 CTR 354 (SC) and the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT (223 ITR 480) and the Hon’ble Bombay High Court in the case of M/s. Chemipol Vs. Union of India in Excise Appeal No. 62 of 2009 and dismissed the appeal of the assessee by upholding the addition made by the Ld. AO on merits of the case. We find some force in the arguments advanced by the Ld. Counsel for the assessee that the non- compliance before the Ld. AO…

SHANKER REDDY AKKAPALLY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals of assessee are allowed for statistical purposes

ITA 194/HYD/2025[2014-15]Status: DisposedITAT Hyderabad13 Jan 2026AY 2014-15

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69ASection 69C

…ing note of the continued non-appearance of the assessee, dismissed the appeal for non-prosecution by following certain judicial precedents, including the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480 (MP), without adjudicating the issues on merits. It is noticed that, the assessee has explained the reasons for non- appearance. It is a well-established principle of law, as laid down by various Hon’ble High Courts and Coordinate Benches of the Tribunal, that even in a case of non-appearance, it is the duty of the First Appellate Authority to di…

SHANKER REDDY AKKAPALLY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals of assessee are allowed for statistical purposes

ITA 189/HYD/2025[2018-19]Status: DisposedITAT Hyderabad13 Jan 2026AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69ASection 69C

…ing note of the continued non-appearance of the assessee, dismissed the appeal for non-prosecution by following certain judicial precedents, including the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480 (MP), without adjudicating the issues on merits. It is noticed that, the assessee has explained the reasons for non- appearance. It is a well-established principle of law, as laid down by various Hon’ble High Courts and Coordinate Benches of the Tribunal, that even in a case of non-appearance, it is the duty of the First Appellate Authority to di…

YOGESH SOOD,BHOPAL vs. INCOME TAX OFFICER-1(2), BHOPAL

In the result we are of the considered opinion that the

ITA 424/IND/2025[2018-2019]Status: HeardITAT Indore09 Jan 2026AY 2018-2019
Section 132Section 132(4)Section 147Section 148Section 246ASection 69C

…Yogesh Sood ITA No. 424/Ind/2025 - A.Y.2018-19 corresponding previous year period is from 01.04.2017 to 31.03.2018. 2. Factual Matrix 2.1 That as and by way of an Assessment order made u/s 147 rws 144/144B of the Act, the total income of the Assessee was computed & assessed at Rs. 62,74,180/-. The total income as per the return of income was at Rs.12,74,180/-. The addition/variation of Rs.50,00,000/- was made as unexplained investment u/s 69C. The aforesaid Assessment order bears No. ITBA/AST/S/147/2022-23/1050187201(1) & that the same is dated 28.11.2022 which is herein after referred to as the "Impugned Assessm…

SHARDA DEVI SINGH, RAIPUR, RAIPUR vs. ITO, MAHASAMUND, MAHASAMUND

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 632/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Jan 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 632/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12) Sharda Devi Singh, Vs Income Tax Officer, W/O Shri Shailendra Singh, Aayakar Bhawan, K-8, Rajdhani Vihar, Saddu, Mahasamund- 493445, Raipur-492001, C.G. C.G. Pan: Clzps1287D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 06.01.2026 घोषणा की तारीख/Date Of Pronouncement : 07.01.2026

For Appellant: Shri R. B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA No: 632/RPR/2025 (िनधा"रण वष" Assessment Year: 2011-12) Sharda Devi Singh, vs Income Tax Officer, W/o Shri Shailendra Singh, Aayakar Bhawan, K-8, Rajdhani Vihar, Saddu, Mahasamund- 493445, Raipur-492001, C.G. C.G. PAN: CLZPS1287D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee by : Shri R. B. Doshi, CA राज" की ओर से / Revenue…

GITA SHARMA,DURGAPUR vs. I.T.O., WARD - 2(4), DURGAPUR

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

ITA 2267/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 250(6)Section 69A

…ssued for hearing, the Ld. CIT(A) cited the decision of the Hon’ble Supreme Court in the case of CIT Vs B.N. Bhattacharjee & Others [1979] 10 CTR 354 (SC) and the decision of Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [1979] 223 ITR 480 (MP) and also the finding of the ITAT Delhi Bench in the case of CIT Vs Multiplan India Pvt. Ltd. [1991] 38 ITD 320 (Del) and dismissed the appeal of the assessee on account of non-prosecution. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. None appeared on behalf of the assessee and the c…

NAVINBHAI BACHUBHAI MAKADIA L/H. SAMIRBHAI NAVINBHAI MAKADIA,RAJKOT vs. THE ITO WARD - 3 (1) (3) RAJKOT, RAJKOT

In the result, the appeals of the Assessee is dismissed in limine

ITA 207/RJT/2025[2017-18]Status: DisposedITAT Rajkot09 Dec 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 207/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Navinbhai Bachubhai Makadia, Vs. The Ito Ward 3(1)(3) L/H. Samirbhai Navinbhai Makadia Rajkot - 360001 C/O Uma Motor Opp- S.T. Work Shop. Gondal Road, Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aetpm1907P (Appellant) (Respondent) Appellant By : Written Submission Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 08 / 10 /2025 Date Of Pronouncement : 09 / 12 /2025

For Appellant: Written SubmissionFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 144Section 250

…ordingly, the only alternative left is to dismiss the appeals of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P.). Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non-representation on the date of hearing, assessee would be at liberty, if so advised, to seek for a recall of this order. In the result, the appeals of the Assessee is dismissed in limine. 6. In the result,…

GHANSHYAMBHAI SUTARIA,SURAT vs. ITO, WARD 3(2)(1),SURAT, SURAT

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

ITA 465/SRT/2025[2018-19]Status: DisposedITAT Surat04 Dec 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.465/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Ghanshyambhai Sutaria, Vs. Ito, 12 Kubernagar Katargam, Chorasi, Ward - 3(2)(1), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadhg8777M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 115BSection 147Section 148Section 250Section 69

…nt. The appellant has neither filed any submission nor filed any adjournment before the CIT(A). The CIT(A) relied on the decision of Hon’ble Supreme Court in case of CIT vs. B. N. Bhattacharjee & Ans., 10 CTR 354 (SC), Estate of Late Tukojirao Holkar vs. CIT, 223 ITR 480 (MP HC), CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.), M/s Chemipol vs. UOI, Excise Appeal No.62 of 2009, wherein it was held that where assessee does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution. The CIT(A) upheld that the addition made by the AO as the appellant fai…

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