New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#209 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

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

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Sections most often in play

Section 147Section 148Section 144Section 143(3)Section 250(6)Section 250Section 142(1)Section 68

Issues it is cited on

section 250(6)opportunity of being heardsection 25section 144section 68section 148section 142(1)section 147appeal before the tribunalsection 143(2)interestsection 250

Judgments citing New Diwan Oil Mills v. CIT

THE TEMPLES CHARITABLE INSTITUTIONS AND FUNDS OF THE GOUD SARASWAT BRAHMAN COMMUNITY,MUMBAI vs. ITO (EXEMPTION) WARD 2(4), MUMBAI

In the result, both appeals are allowed for statistical purposes

ITA 8016/MUM/2025[2011-12]Status: DisposedITAT Mumbai07 Apr 2026AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Shri Vihit ShahFor Respondent: Shri RiteshMisra, CIT DR
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 8015 & 8016/MUM/2025 Assessment Years: 2010-11 & 2011-12 The Temples Charitable Vs. Income Tax Officer (Exemption), Institutions and Funds of the Ward 2(4) GoudSaraswat Brahman No. 601, 6th Floor, Cumballa Hill, Community MTNL Telephone Building, Pedder Shree BalajiRamjiMandir, 47, Road, Dr. GolapraoDeshmukh Bhuleshwar Road, Mumbai – Marg, Cumballa Hill, Mumbai – 400002. 400026. PAN NO. AAATT4360N Assessee Respondent Assessee by : Shri Vihit Shah…

THE TEMPLES CHARITABLE INSTITUTIONS AND FUNDS OF THE GOUD SARASWAT BRAHMAN COMMUNITY,MUMBAI vs. ITO (EXEMPTION) WARD 2(4), MUMBAI

In the result, both appeals are allowed for statistical purposes

ITA 8015/MUM/2025[2010-11]Status: DisposedITAT Mumbai07 Apr 2026AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Shri Vihit ShahFor Respondent: Shri RiteshMisra, CIT DR
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 8015 & 8016/MUM/2025 Assessment Years: 2010-11 & 2011-12 The Temples Charitable Vs. Income Tax Officer (Exemption), Institutions and Funds of the Ward 2(4) GoudSaraswat Brahman No. 601, 6th Floor, Cumballa Hill, Community MTNL Telephone Building, Pedder Shree BalajiRamjiMandir, 47, Road, Dr. GolapraoDeshmukh Bhuleshwar Road, Mumbai – Marg, Cumballa Hill, Mumbai – 400002. 400026. PAN NO. AAATT4360N Assessee Respondent Assessee by : Shri Vihit Shah…

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

…ing, 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. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. ITA No(s). 375, 376 & 377/GTY/2025 Assessment Year(s) 2013-14, 2017-18 & 2018-19 Unteshwar Singh/ Unteswar Singh. 1. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461 at page 47…

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

…ing, 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. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. ITA No(s). 375, 376 & 377/GTY/2025 Assessment Year(s) 2013-14, 2017-18 & 2018-19 Unteshwar Singh/ Unteswar Singh. 1. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461 at page 47…

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

…ing, 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. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. 1. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461 at page 477-478) held that appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. In the…

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

…ings 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 had to be Vimarsh Prakashbhai Vasavada vs. ITO Asst. Year –2020-21 - 5– decided…

MUKESHKUMAR BALMUKUND AGARWAL (HUF),SURAT vs. ITO, WARD 1(3)(3), SURAT, SURAT

In the result, the appeal is allowed for statistical purposes

ITA 139/SRT/2025[2017-18]Status: DisposedITAT Surat03 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.139/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Mukeshkumar Balmukund Agarwal Vs. Ito, (Huf), Ward – 1(3)(3), 9A, Ratan Shyam Apartment, Nr. Surat Panjrapole, Ghod Dod Road, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aachm3444A (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 115BSection 143(2)Section 250Section 253(3)

…ut there was non-compliance on the part of the assessee. The appellant has not furnished any submission before the CIT(A). The CIT(A) referred to the decisions in cases of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP), New Diwan Oil Mills vs. CIT, 296 ITR 495 (P & H), CIT vs. B.N. Bhattacharjee & Another, 118 ITR 461 (SC), wherein it was held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. He further relied on the decision of Hon’ble Supreme ITA No.139/SRT/2025/AY 2017-18 Mukeshkumar Balmukund Agarwal (HUF) Court in case of CIT vs. Durga Prasad Mo…

ADITYA SAINI,JAIPUR vs. ITO WD 6(2), JPR, JAIPUR

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

ITA 1571/JPR/2024[2020-2021]Status: DisposedITAT Jaipur11 Nov 2025AY 2020-2021

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1571/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Aditya Saini बनाम Income Tax Officer, 1211 B3 Barkat Nagar, Gandhi Vs. Ward 6(2), Jaipur Nagar, Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: IFVPS8965E निर्धारिती की ओर से / Assessee by: Sh. Sunil Morani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, Addl. CIT सुनवाई की तारीख /

For Appellant: Sh. Sunil Morani, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(3)Section 144

…for dismissal. This view is supported by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) 3 Aditya Saini vs. ITO (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 5.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugdh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of j…

VICTORY MARVEL SEEDS INDIA PRIVATE LIMITED,HYDERABAD vs. ITO., WARD (TDS)-2(3), HYDERABAD

In the result, these three appeals of the Assessee are allowed for statistical purposes

ITA 879/HYD/2025[2014-15]Status: DisposedITAT Hyderabad31 Oct 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.722, 879 & 723/Hyd./2025 िनधा"रण वष"/Assessment Years 2013-2014, 2014-2015 & 2015-2016 Victorymarvel Seeds India The Income Tax Officer, Private Limited, Ward-(Tds)-2(3), Secunderabad - Vs. Hyderabad. Pin – 500 004 500014 Pan Aaccv9056A. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Kumar Pal Tated राज" व "ारा/Revenue By:: Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao: These Three Appeals Ita Nos.722, 879 & 723/Hyd./2025 By The Assessee Are Directed Against The Three Separate Orders Dated 29.01.2025, 29.01.2025 & 12.02.2025 Of The Learned Cit(A)-National Faceless Appeal

For Appellant: CA Kumar Pal TatedFor Respondent: : Sri Krishna Moorthy K. Sr. AR
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.722, 879 & 723/Hyd./2025 िनधा"रण वष"/Assessment Years 2013-2014, 2014-2015 & 2015-2016 Victorymarvel Seeds India The Income Tax Officer, Private Limited, Ward-(TDS)-2(3), SECUNDERABAD - vs. Hyderabad. PIN – 500 004 500014 PAN AACCV9056A. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Kumar Pal Tated राज" व "ारा/Revenue by:: Sri Krishna Moorthy K. Sr. AR सुनवाई की तारीख/Date of hearing: 28.10.2025 घोषणा…

VICTORYMARVEL SEEDS INDIA PRIVATE LIMITED,HYDERABAD vs. ITO., WARD (TDS)-2(3), HYDERABAD

In the result, these three appeals of the Assessee are allowed for statistical purposes

ITA 723/HYD/2025[2015-16]Status: DisposedITAT Hyderabad31 Oct 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.722, 879 & 723/Hyd./2025 िनधा"रण वष"/Assessment Years 2013-2014, 2014-2015 & 2015-2016 Victorymarvel Seeds India The Income Tax Officer, Private Limited, Ward-(Tds)-2(3), Secunderabad - Vs. Hyderabad. Pin – 500 004 500014 Pan Aaccv9056A. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Kumar Pal Tated राज" व "ारा/Revenue By:: Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao: These Three Appeals Ita Nos.722, 879 & 723/Hyd./2025 By The Assessee Are Directed Against The Three Separate Orders Dated 29.01.2025, 29.01.2025 & 12.02.2025 Of The Learned Cit(A)-National Faceless Appeal

For Appellant: CA Kumar Pal TatedFor Respondent: : Sri Krishna Moorthy K. Sr. AR
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.722, 879 & 723/Hyd./2025 िनधा"रण वष"/Assessment Years 2013-2014, 2014-2015 & 2015-2016 Victorymarvel Seeds India The Income Tax Officer, Private Limited, Ward-(TDS)-2(3), SECUNDERABAD - vs. Hyderabad. PIN – 500 004 500014 PAN AACCV9056A. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Kumar Pal Tated राज" व "ारा/Revenue by:: Sri Krishna Moorthy K. Sr. AR सुनवाई की तारीख/Date of hearing: 28.10.2025 घोषणा…

VICTORYMARVEL SEEDS INDIA PRIVATE LIMITED,HYDERABAD vs. ITO., WARD (TDS)-2(3), HYDERABAD

In the result, these three appeals of the Assessee are allowed for statistical purposes

ITA 722/HYD/2025[2013-14]Status: DisposedITAT Hyderabad31 Oct 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.722, 879 & 723/Hyd./2025 िनधा"रण वष"/Assessment Years 2013-2014, 2014-2015 & 2015-2016 Victorymarvel Seeds India The Income Tax Officer, Private Limited, Ward-(Tds)-2(3), Secunderabad - Vs. Hyderabad. Pin – 500 004 500014 Pan Aaccv9056A. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Kumar Pal Tated राज" व "ारा/Revenue By:: Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao: These Three Appeals Ita Nos.722, 879 & 723/Hyd./2025 By The Assessee Are Directed Against The Three Separate Orders Dated 29.01.2025, 29.01.2025 & 12.02.2025 Of The Learned Cit(A)-National Faceless Appeal

For Appellant: CA Kumar Pal TatedFor Respondent: : Sri Krishna Moorthy K. Sr. AR
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.722, 879 & 723/Hyd./2025 िनधा"रण वष"/Assessment Years 2013-2014, 2014-2015 & 2015-2016 Victorymarvel Seeds India The Income Tax Officer, Private Limited, Ward-(TDS)-2(3), SECUNDERABAD - vs. Hyderabad. PIN – 500 004 500014 PAN AACCV9056A. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Kumar Pal Tated राज" व "ारा/Revenue by:: Sri Krishna Moorthy K. Sr. AR सुनवाई की तारीख/Date of hearing: 28.10.2025 घोषणा…

PRATHIBA EDUCATIONAL SOCIETY,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(4), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1424/HYD/2025[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.1424/Hyd./2025 िनधा"रण वष"/Assessment Years 2017-2018 Prathiba Educational The Income Tax Officer, Society, Hyderabad. Ward-6(4), Pin – 500 038 Vs. Hyderabad. Pan Aaatp4036B. Pin – 500 001 (Appellant) (Respondent) िनधा""रती "ारा/Assessee By : Ca Sanket Milind Joshi राज" व "ारा/Revenue By : Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sanket Milind JoshiFor Respondent: Sri Krishna Moorthy K. Sr. AR
Section 115Section 142(1)Section 143(2)Section 69Section 69A

…he 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. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee 5.7. This appeal has been filed by the appellant claiming that the action of the Assessing Officer is not supported by facts and laws and that it is unjust. In such a situation, it is for the appellant to furnish submissions with r…

SHRI VIPAN GUPTA ,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL- CIRCL;E, JAMMU

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

ITA 388/ASR/2023[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 143(3)Section 250(6)

…been filed despite repeated opportunities. In this regard, reliance is also placed on following case laws: (i) CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) (ii) Estate of Late Tukojirao Hokar vs. cm 223 ITR 840 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&l-I) (iv) CIT vs. B.N. Bhattachargee and another 118 ITR 461 (SC). Since, the observations of the AO have not been rebutted by the appellant, therefore, the additions made by the AO are found sustainable and the various grounds of appeal raised by the appellant are liable to be dismissed.” 3. The Ld. Counsel for the assessee contended that th…

MR. JATIN HARISH SOTTA ,MUMBAI vs. INCOME TAX OFFICER WARD 26(1)(7), MUMBAI

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

ITA 1916/MUM/2025[2012-13]Status: DisposedITAT Mumbai22 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2012-13 Mr. Jatin Harish Sotta, Ito Ward 26(1)(7), A-16, Ajanta Apartment, C-41 To C-43, G Block, Bkc, Murar Road, Mulund West, Vs. Bandra (East), Mumbai-400080. Mumbai-400051. Pan No. Aqfps 6009 N Appellant Respondent

For Appellant: Ms. Kavita Kaushik, Sr. DRFor Respondent: Mr. Nimesh Chothani, CA
Section 144Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2012-13 Mr. Jatin Harish Sotta, ITO Ward 26(1)(7), A-16, Ajanta Apartment, C-41 to C-43, G Block, BKC, Murar Road, Mulund West, Vs. Bandra (East), Mumbai-400080. Mumbai-400051. PAN NO. AQFPS 6009 N Appellant Respondent : Mr. Nimesh Chothani, CA Assessee by : Ms. Kavita Kaushik, Sr. DR Revenue by : 16/09/2025 Date of Hearing : 22/09/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against…

NANDIGRAM KRASHI AWAM GRAM VIKAS SANSTHA SUGA,NANDED vs. DCIT, EXEMPTION CIRCLE, AURANGABAD

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

ITA 1762/PUN/2024[2018-19]Status: DisposedITAT Pune12 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B Phadke (Virtual)For Respondent: Shri Ramnath P Murkunde
Section 133(6)Section 144BSection 147Section 148Section 148ASection 69A

…e Ld. CIT(A)/NFAC has upheld the order of the Ld. AO without himself dwelling into the merits of the case. The Ld. Ld. CIT(A)/NFAC relied on the decisions in the case of CIT Vs. B. Bhattacharjee & Another, 118 ITR 461 (SC); New Diwan Oil Mills Vs. CIT, (2008) 296 ITR 495 (P & H); Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Pradeep Kumar Jhawar Vs. DCT, CC in ITA No. 450/KOL/2023 (Kol-Tribunal) and dismissed the appeal of the assessee for non-prosecution. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities…

CIAN AGRO INDUSTRIES & INFRASTRUCTURE LIMITED,NAGPUR vs. ACIT (IT) CIRCLE 1, PUNE

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

ITA 676/PUN/2025[2019-2020]Status: DisposedITAT Pune08 Sept 2025AY 2019-2020

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Hitesh P Shah (Virtual)For Respondent: Shri Ramnath P Murkunde
Section 133(6)Section 195Section 201Section 201(1)Section 9(1)(vi)

…’ble Supreme Court in CIT Vs. B. N. Bhattachargee (1979) 118 ITR 461 (SC), Hon’ble MP High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495 (P&H) and in the case of Anil Goel Vs.CIT (2008) 306 ITR 212 (P&H). No doubt, the Ld. CIT(A) may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. Nonetheless, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state…

SHUBHAM YADAV L/H VIJAY PAL YADAV,MEERUT vs. ITO,WARD-1(2)(4), MEERUT

In the result, both appeals of the assessee is allowed for statistical purposes

ITA 1076/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.1075 & 1076/Del/2025, A.Ys. 2012-13 & 2017-18 Shubham Yadav Income Tax Officer, L/H Of Vijay Pal Yadav, Ward-2(4), 145, B.C. Lines, Vs. Aaykar Bhawan, Meerut- 250001 Bhainsali Ground, Meerut, Pan: Aaapy8828J Uttar Pradesh (Appellant) (Respondent) Appellant By Sh. Raj Kumar, Advocate Respondent By Sh. Gouranga Chandra, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Section 144Section 147Section 148

…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" Similarly, the Hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT (2008) 296 ITR 495/[2005] 149 Taxman 554 returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Their lordships of the Hon'ble Supreme Court in the case of CIT v. B. N. Bhattacharjee [1979] 118 ITR 461 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

SHUBHAM YADAV L/H OF VIJAY PAL YADAV,MEERUT vs. ITO,WARD-2(4), MEERUT

In the result, both appeals of the assessee is allowed for statistical purposes

ITA 1075/DEL/2025[2012-13]Status: DisposedITAT Delhi29 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.1075 & 1076/Del/2025, A.Ys. 2012-13 & 2017-18 Shubham Yadav Income Tax Officer, L/H Of Vijay Pal Yadav, Ward-2(4), 145, B.C. Lines, Vs. Aaykar Bhawan, Meerut- 250001 Bhainsali Ground, Meerut, Pan: Aaapy8828J Uttar Pradesh (Appellant) (Respondent) Appellant By Sh. Raj Kumar, Advocate Respondent By Sh. Gouranga Chandra, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Section 144Section 147Section 148

…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" Similarly, the Hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT (2008) 296 ITR 495/[2005] 149 Taxman 554 returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Their lordships of the Hon'ble Supreme Court in the case of CIT v. B. N. Bhattacharjee [1979] 118 ITR 461 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

BOPPANA ASHOK KUMAR,GANNAVARAM vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

ITA 392/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2021-22

Bench: Us:

Section 143(2)Section 143(3)Section 68

…he appeal is found liable for dismissal. This view is supported by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 4.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugdh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of ju…

UMESH RAMJIBHAI PAVASIYA,SURAT vs. ITO, WARD 3(3)(5), SURAT

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

ITA 925/SRT/2024[2013-14]Status: DisposedITAT Surat18 Aug 2025AY 2013-14

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.925/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Umesh Ramjibhai Pavasiya, Vs. Ito, 102, Vallabh Nagar Society, Ward -3(3)(5), Varachha Road, Opp – Baroda Surat Prestige, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afjpp2768Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 18/08/2025

Section 144Section 148Section 250Section 250(6)Section 271(1)(c)Section 44ASection 68

…f the appellate order. Due to repeated non-compliance by assessee, the CIT(A) relied upon the decisions in cases of CIT vs. Multiplan India Ltd., 38 ITD 320 (Del.), Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP), New Diwan Oil Mills vs. CIT, (2008) 296 ITR 495 (P&H), CIT vs. B. N. Bhattacharya, 118 ITR 461 (SC), M/s Bindra Warehousing Corporation vs. ITO, ITA Nos.201 to 203/Jab/2015 and observed that assessee is not interested in pursuing the appeal. Hence, the CIT(A) dismissed the appeal for non-submission and non-pursuing. 5. Aggrieved by the order of CIT(A), the assessee filed appeal before the Trib…

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