New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 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 366,339 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

M/S Sigma Cartons (P) Ltd., Ludhiana vs. DCIT, CC-II, Ludhiana

In the result, appeals of the assessees are dismissed in limine

ITA 1253/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh29 May 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: 2013-14

For Appellant: NoneFor Respondent: Smt. Renu Amitabh, CIT DR

…ring, 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.” 4. 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 not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

M/S Sigma Cartons (P) Ltd., Ludhiana vs. DCIT, CC-II, Ludhiana

In the result, appeals of the assessees are dismissed in limine

ITA 1252/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh29 May 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: 2013-14

For Appellant: NoneFor Respondent: Smt. Renu Amitabh, CIT DR

…ring, 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.” 4. 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 not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

M/S Saber Packaging Pvt. Ltd., Ludhiana vs. DCIT, CC-II, Ludhiana

In the result, appeals of the assessees are dismissed in limine

ITA 1251/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh29 May 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: 2013-14

For Appellant: NoneFor Respondent: Smt. Renu Amitabh, CIT DR

…ring, 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.” 4. 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 not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

Shri Mayank Garg, Jhansi vs. DCIT, Jhansi

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

ITA 152/AGR/2017[2013-14]Status: DisposedITAT Agra21 May 2018AY 2013-14

Bench: Shri A.D. Jain & Dr. Mitha Lal Meenadcit, Circle – 2(3)(1), Shri Mayank Garg, 75, Cav Alary Road, Vs. Jhansi. Jhansi Pan Agtpa 5689 E

For Appellant: NoneFor Respondent: Shri Waseem Arshad, SR DR

…s liable to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is…

M/S Janardan Cememnt Co Pvt Ltd, Kolkata vs. D.C.I.T Cir - 3, Asansol

Appeal is dismissed for non prosecution

ITA 1296/KOL/2013[2008-09]Status: DisposedITAT Kolkata17 May 2018AY 2008-09

Bench: Shri P.M.Jagtap & Shri S.S.Godaraassessment Year:2008-09

Section 143(3)

…ve facts suggest that the assessee is not interested in prosecuting the instant appeal. We quote hon’ble Delhi Tribunal’s decision(s) in the case of CIT vs. Multiplan (I) Ltd. reported in 38 ITD 320 (Del), New Diwaan Oil Mills vs. B.N. Bhattacharjee & another 296 ITR 495 (SC) that a litigant has not only to file an appeal but has to prosecute the same diligently. & conclude that the instant appeal deserve to be dismissed for non-prosecution. 3. This appeal is dismissed for non prosecution. Order pronounced in open court on 17/05/2018 (लेखा सद!य) (#या$यक सद!य) (P.M.Jagtap) (S.S.Godara) Accountant Member Judicial…

M/S Honesty Goods Trader Pvt. Ltd., Kolkata vs. DCIT, Circle-9, Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 496/KOL/2017[2011-12]Status: DisposedITAT Kolkata25 Apr 2018AY 2011-12

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2011-12 M/S Honesty Goods Trader Dcit, Circle-9, बनाम / Pvt. Ltd., 42, Hariram P-7, Chowringhee V/S. Goenka Street, 1St Floor, Square, Kolkata-69 Kolkata-007 [Pan No.Aacch 5757 N] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 04-04-2018 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 25-04-2018 आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2011-12 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 20.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Parijat Agency Private Limited, Kolkata vs. ITO, Ward 5(2), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 493/KOL/2017[2012-13]Status: DisposedITAT Kolkata25 Apr 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Parijat Agency Pvt Ltd., Income Tax Officer, बनाम / C/O Arun Jain & Ward-5(2), P-7, V/S. Associates, 2B, Grant Lane, Chowringhee Square, 2Nd Floor, Rom No.74, Kolkata-69 Kolkata-700 012 [Pan No.Aaecp 9476 A] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 04-04-2018 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 25-04-2018 आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2011-12 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Tata Korf Engineering Services Limited, Kolkata vs. ACIT, Circle-2(2), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 1623/KOL/2016[1999-2000]Status: DisposedITAT Kolkata25 Apr 2018AY 1999-2000

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:1999-20 Tata Korf Engineering Acit, Circle-2(2), बनाम / Services Ltd., Tata Centre, P-7, Chowringhee V/S. 43, Chowringhee Road, Square, Kolkata-69 Kolkata-71 [Pan No.Aabct 1387 R] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 04-04-2018 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 25-04-2018 आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 1999-00 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Kolkata Dated 11.04.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Shivputra Vinimay Private Limited, Kolkata vs. ITO (Tech-2), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 492/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Apr 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Shivputra Vinimay Pvt. Income Tax Officer, बनाम / Ltd. C/O Arun Jain & (Tech-2), P-7, V/S. Associates 2B, Grant Lane, Chowringhee Square, 2Nd Floor, Room No.74, Kolkata-69 Kolkata-12 [Pan No.Aaqcs 0935 D] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G.Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 03-04-2018 सुनवाई क" तार"ख/Date Of Hearing 06-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Starrise Suppliers Private Limited, Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 491/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Apr 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Starrise Suppliers Pvt. Ltd. Income Tax Officer, बनाम / C/O Arun Jain & Associates Ward-5(1), P-7, V/S. 2B, Grant Lane, 2Nd Floor, Chowringhee Square, Room No.74, Kolkata-12 Kolkata-69 [Pan No.Aaqcs 0935 D] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G.Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 03-04-2018 सुनवाई क" तार"ख/Date Of Hearing 06-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Subhankar Vintrade Private Limited, Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 487/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Apr 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Subhankar Vintrade Pvt. Income Tax Officer, बनाम Ltd. C/O Arun Jain & Ward-5(1), P-7, / V/S. Associates 2B, Grant Chowringhee Square, Lane, 2Nd Floor, Room Kolkata-69 No.74, Kolkata-12 [Pan No.Aapcs 4085 D] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G.Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 03-04-2018 सुनवाई क" तार"ख/Date Of Hearing 06-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Sukhsagar Realbuild Advisory Pvt. Ltd., Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 486/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Apr 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Sukhsagar Realbuild Income Tax Officer, बनाम Advisory Pvt. Ltd. Ward-5(1), P-7, / V/S. C/O Arun Jain & Chowringhee Square, Associates 2B, Grant Kolkata-69 Lane, 2Nd Floor, Room No.74, Kolkata-12 [Pan No.Aapcs 8279 R] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 03-04-2018 सुनवाई क" तार"ख/Date Of Hearing 06-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

M/S Maa Bhagwati Rice Mills, Kaithal vs. ACIT, Kurukshetra

In the result, appeal of the assessee is dismissed in limine

ITA 707/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh05 Apr 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2008-09

For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…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.” 4. 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 not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

The Sub Registrar, Solan vs. Director of Income Tax (Cib), Chandigarh

In the result, appeals of the assessee are dismissed in limine

ITA 286/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh03 Apr 2018AY 2009-10
For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…g, 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."* - 4. 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 not any assistance from the assessee. - 5. Their Lordships of Hon'ble Supreme Court in the case of 'CIT vs. B. Bhattachargee & Another' (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

The Sub Registrar, Solan vs. Director of Income Tax (Cib), Chandigarh

In the result, appeals of the assessee are dismissed in limine

ITA 285/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh03 Apr 2018AY 2008-09
For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…g, 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."* - 4. 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 not any assistance from the assessee. - 5. Their Lordships of Hon'ble Supreme Court in the case of 'CIT vs. B. Bhattachargee & Another' (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

The Sub Registrar, Solan vs. Director of Income Tax (Cib), Chandigarh

In the result, appeals of the assessee are dismissed in limine

ITA 284/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh03 Apr 2018AY 2007-08
For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…g, 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."* - 4. 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 not any assistance from the assessee. - 5. Their Lordships of Hon'ble Supreme Court in the case of 'CIT vs. B. Bhattachargee & Another' (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

Pawan Kumar Garg, Mandi Gobindgarh vs. ITO, Mandi Gobindgarh

In the result, appeal of the assessee is dismissed being barred by limitation and also for non-prosecution

ITA 525/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh03 Apr 2018AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2012-13 Sh. Pawan Kumar Garg, Vs. The Ito, Ward-1, Prop Pee Gee Steels, Mandi Gobindgarh Almoh Road, Near Amar Gases, Mandi Gobindgarh Pan No. Addpg6433F

For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…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.” 4. 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 not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

M/S. Enfield Gems & Jewellery Ltd., Kolkata vs. DCIT, Cen. Cir-1(2), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 392/KOL/2017[2013-14]Status: DisposedITAT Kolkata23 Mar 2018AY 2013-14

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2013-14 M/S Fnfield Gems & Dcit, Central Circle- बनाम / Jewellery Ltd. 4/1A, 1(2), Aayakar Bhawann, V/S. Jagmohan Mullick Lane, Poorva, 110, Shantipally, Kolkata-700007 Kolkata-107 [Pan No.Aabce 8009 P] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 21-03-2018 सुनवाई क" तार"ख/Date Of Hearing 23-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2013-14 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20, Kolkata Dated 23.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. At The Outset, We Also Find That Assessee Had Also Not Appeared Before The Authorities Below & Both Authorities Below Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…

Imc of Iti, Kasganj vs. ITO Exep., Ghaziabad

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

ITA 340/AGR/2016[2013-14]Status: DisposedITAT Agra19 Mar 2018AY 2013-14

Bench: Shri A. D. Jain

…r non prosecution. In this regard I place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) I.T.A No. 340/Agra/2016 2 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), I dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is d…

Sanmath Height Consultancy Pvt. Ltd., Kolkata vs. ITO, Ward -5(2) Kolkata, Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 359/KOL/2017[2012-13]Status: DisposedITAT Kolkata19 Mar 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Sanmath Height Income Tax Officer, बनाम / Consultancy Pvt. Ltd., 9/12 Ward-5(2), Ayakar V/S. Lal Bazar Street, 2Nd Floor, Bhawan, P-7, Kolkata-700001 Chowringhee Square, [Pan No.Aaqcs 1530 A] Kolkta-69 .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Haangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 19-03-2018 सुनवाई क" तार"ख/Date Of Hearing 19-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 15.11.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. Further, We Also Find That Assessee Had Also Not Appeared Before The First Appellate Authority & Ld. Cit(A) Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. 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 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 sam…