How many judgments cite New Diwan Oil Mills v. CIT?

351 judgments on BharatTax cite New Diwan Oil Mills v. CIT (296 ITR 495), spanning 2015 to 2026.

Which sections of the Income Tax Act does New Diwan Oil Mills v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 144, Section 143(3), Section 250(6), Section 250.

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

Issues it is cited on

section 250(6)opportunity of being heard section 25 section 144 section 68 section 148 section 142(1)section 147 appeal before the tribunal section 143(2)interest section 250

Judgments citing New Diwan Oil Mills v. CIT

Pushpanjali Commodities (P) Ltd., North 24 Parganas vs. ITO, Ward -14(3) Kol., Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 351/KOL/2017[2012-13]Status: DisposedITAT Kolkata19 Mar 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Pushpanjali Commodities Income Tax Officer, बनाम / (P) Ltd., Anjangarh, Ward-14(3), Ayakar V/S. Shyamnagra, 24-Pgs(N) Bhawan, Poorva, 110, Pin-743127 Shantipalli, Kolkata- [Pan No.Aaecp 1280 C] 107 .. 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)-5, Kolkata Dated 07.11.2016. 2. At The Time Of Hearing None Appeared From The Side Of The Assessee Nor Any Adjournment Application 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 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…

M/S Anuska Vanijya Pvt. Ltd., Kolkata vs. ITO, Ward-4(3), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 163/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2018AY 2012-13

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13 M/S Anuska Vanijya Pvt. Ltd. V/S. Income Tax Officer, 1, R.N. Mukherjee Road, Ward-4(3), Aaykar Mezanine Floor Room No.12 Bhawan, P-7, Kolkata-700 001 Chowringhee [Pan No.Aarcs 1050 L] Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacharya, Addl. Cit ""यथ" क" ओर से/By Respondent 01-03-2018 सुनवाई क" तार"ख/Date Of Hearing 01-03-2018 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)-23, Kolkata Dated 26.10.2016. 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. 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. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

M/S Snowfall Commercial Pvt. Ltd., Kolkata vs. ITO, WD.4(1), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 121/KOL/2017[2008-09]Status: DisposedITAT Kolkata28 Feb 2018AY 2008-09

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2008-09 M/S Snowfall Commercial V/S. Income Tax Officer, Pvt. Ltd. 27, Christopher Ward-4(1), Aaykar Road, Ekta Floral, Flat No. Bhawan, P-7, E, Block-3, 6Th Floor, Chowringhee Kolkata-46 Square, Kolkata-69 [Pan No.Aakcs 7764 C] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri A.K. Tiwari, Cit-Dr ""यथ" क" ओर से/By Respondent 27-02-2018 सुनवाई क" तार"ख/Date Of Hearing 28-02-2018 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 2008-09 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 23.02.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Filed Any Adjournment Application Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. 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. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…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 an answered 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 sa…

M/S J.P. Construction, Agra vs. DCIT-1, Agra

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

ITA 203/AGR/2016[2012-13]Status: DisposedITAT Agra16 Feb 2018AY 2012-13

Bench: Shri A. D. Jain

…or non prosecution. In this regard I place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) I.T.A No. 203/Agra/2016 2 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), 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…

Manick Lal Dey, Kolkata vs. ITO, Ward-45(3), Kolkata

In the result, both appeal of assessee stand dismissed in limine

ITA 2240/KOL/2016[2011-12]Status: DisposedITAT Kolkata13 Feb 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

…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 an answered 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 sa…

Manick Lal Dey, Kolkata vs. ITO, Ward-45(3), Kolkata

In the result, both appeal of assessee stand dismissed in limine

ITA 2239/KOL/2016[2011-12]Status: DisposedITAT Kolkata13 Feb 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

…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 an answered 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 sa…

M/S. Sati Trade Agency (P) Ltd., Kolkata vs. ITO, Ward-5(1)/Kolkata, Kolkata

In the result, assessee’s appeal stands dismissed in limine

ITA 1509/KOL/2016[2008-09]Status: DisposedITAT Kolkata09 Feb 2018AY 2008-09

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2008-09 M/S Sati Trade Agency (P) V/S. Income Tax Officer, Ltd. 9/12, Lal Bazar Ward-5(1), Aayakar Street, Block-B, 3Rd Floor, Bhawan, P-7, Room No.10, Kolkata Chowringhee Square, [Pan No. Aalcs 6824 L] Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri A.K. Tiwari, Cit-Dr ""यथ" क" ओर से/By Respondent 06-02-2018 सुनवाई क" तार"ख/Date Of Hearing 09-02-2018 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 2008-09 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.02.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Filed Any Adjournment Application Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That The Assessee Also Failed To Appear Before The Ld. Cit-A During The Appeal Late Proceedings. Therefore The Appeal Was Decided By The Ld. Cit-A Ex- Parte. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case Before Us As Well. 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 an answered 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 sa…

M/S H. L. Shaw & Others (HUF), Kolkata vs. ACIT, Cir-42/43, Kolkata

In the result, both appeal of assessee stand dismissed in limine

ITA 565/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Jan 2018AY 2011-2012

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

…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 an answered 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 sa…

M/S H. L. Shaw & Others (HUF), Kolkata vs. ACIT, Cir-42/43, Kolkata

In the result, both appeal of assessee stand dismissed in limine

ITA 564/KOL/2016[2009-2010]Status: DisposedITAT Kolkata05 Jan 2018AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

…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 an answered 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 sa…

M/S Vishaka Tradecom P Ltd., Kolkata vs. ITO, Ward-51(4), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 1650/KOL/2016[2006-07]Status: DisposedITAT Kolkata03 Jan 2018AY 2006-07

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

…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 an answered 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 sa…

M/S. Vegan Colloids Ltd., Bhiwani vs. CIT, Hisar

In the result, the appeal of the assessee in ITA No

ITA 5818/DEL/2014[2008-09]Status: DisposedITAT Delhi02 Jan 2018AY 2008-09

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2008-09] M/S Vegan Colloids Ltd Vs. The C.I.T Railway Road, Siwani Hisar Distt. Bhiwani

For Appellant: NoneFor Respondent: Shri Vijay Verma, CIT-DR

Section 253Section 282

…earing, 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.” 6. 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. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S Shanti Builder & Promoters, Agra vs. DCIT-1, Agra

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

ITA 97/AGR/2016[2012-13]Status: DisposedITAT Agra11 Dec 2017AY 2012-13

Bench: Shri A. D. Jain

…or non prosecution. In this regard I place reliance upon the following case laws: I.T.A No. 97/Agra/2016 2 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), 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…

Sh. Sudershan Kumar, New Delhi vs. ITO, New Delhi

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

ITA 395/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Dec 2017AY 2012-13

Bench: Sh. N. K. Sainiita No. 395/Del/2017 : Asstt. Year : 2012-13 Sh. Sudershan Kumar, Vs Income Tax Officer, S/O Sh. Jaswant Singh, Ward-44(3), R/O J-127, First Floor, Front Side, New Delhi-110002 Gali No. 9, Mohan Garden, Uttam Nagar, New Delhi-110059 (Appellant) (Respondent) Pan No. Adspk2136N Assessee By : None Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 11.12.2017 Date Of Pronouncement : 11.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 27.10.2016 Of Ld. Cit(A)-15, Delhi.

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR

…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 sa…

Asian Electronics Ltd, Mumbai vs. Asst CIT (OSD) Cir 3(1), Mumbai

In the result, the appeal is dismissed

ITA 4059/MUM/2014[2004-05]Status: DisposedITAT Mumbai29 Nov 2017AY 2004-05

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2004-05 Asian Electronics Ltd. Acit-3(1) 107, Sumer Kendra, P.B. Vs. Aayakar Bhavan, Marg, Behind Mahindra Mumbai. Towers Worli Mumbai-400018 Pan No. Aabca0832C Appellant Respondent Assessee By : None Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 03/10/2017 Date Of Pronouncement : 29/11/2017

For Appellant: NoneFor Respondent: Mr. Rajesh Kumar Yadav, DR

Section 143(3)

…uting the appeal. As such we hold that this appeal is liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws: 1. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 3. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 4. We have heard the Ld. DR and perused the relevant materials on record. We find that the Ld. CIT(A), having gone through the relevant record has dismissed the appeal filed by the assessee before him. We uphold the order of the Ld. CIT(A). 5. In the result, the appeal is dismisse…

Pitambara Hardware & Metal Exports Pvt Ltd., Jhansi vs. A.C.I.T., Circle-2, Gwalior

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

ITA 247/AGR/2016[2008-09]Status: DisposedITAT Agra24 Nov 2017AY 2008-09

Bench: Shri A. D. Jain

…47/Agra/2016 2 dismissed for 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.) 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…

Pragatee Enterprises, Mumbai vs. DCIT 12(1), Mumbai

In the result, the appeal is dismissed

ITA 1356/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Pragatee Enterprises Dcit-12(1) 4Th Floor, 152, Bazar Vs. Mumbai. Gate Street, Fort, Mumbai-400001 Pan No. Aajfp8649M Appellant Respondent Assessee By : None Revenue By : Mr. M.C. Omi Ningshen, Dr Date Of Hearing : 17/10/2017 Date Of Pronouncement : 24/11/2017

For Appellant: NoneFor Respondent: Mr. M.C. Omi Ningshen, DR

Section 143(3)

…uting the appeal. As such we hold that this appeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon following case laws: 1. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 3. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 4. We have heard the Ld. DR and perused the relevant materials on record. It is found that neither the assessee nor its authorized representative appeared before the Ld. CIT(A). We find that the Ld. CIT(A), having gone through the relevant record has dismissed the appeal filed by…

Kalpesh K Shah, Mumbai vs. ITO 25(2)(1), Mumbai

In the result, the appeals are dismissed

ITA 3960/MUM/2013[1995-96]Status: DisposedITAT Mumbai24 Nov 2017AY 1995-96

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 1995-96 & Assessment Year: 1996-97 Kalpesh K. Shah Ito-25(2)(1), Shanti Villa, Nr. St. Vs. Pratyaksha Kar Lawrence School, Bhavan, Bkc Devidas Lane, Borivali Mumbai-400051. (W), Mumbai-400103 Pan No. Aacps4907Q Appellant Respondent Assessee By : None Revenue By : Mr. Rajesh Kumaryadav, Dr Date Of Hearing : 09/11/2017 Date Of Pronouncement : 24/11/2017

For Appellant: NoneFor Respondent: Mr. Rajesh KumarYadav, DR

Section 271(1)(c)

…cuting the appeal. As such we hold that this appeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon following case laws: 1. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 3. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 4. We have heard the Ld. DR and perused the relevant materials on record. We find that the Ld. CIT(A), having gone through the relevant record has dismissed the appeal filed by the assessee before him. We uphold the order of the Ld. CIT(A). 5. In the result, the appeals are dismis…

M.S Shah Developers, Mumbai vs. ACIT 15(2), Mumbai

In the result, the appeals are dismissed

ITA 7172/MUM/2012[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 M/S M.S. Shah Acit-15(2), Developers, 102/B-3, Vs. Matru Mandir, R. Greenfield Society, No. 113, Grant Road Mapkhan Nagar, Marol, (W), Andheri (E), Mumbai-400007 Mumbai-400059. Pan No. Abbfs1494C Appellant Respondent Assessment Year: 2009-10 Acit-15(2), M/S M.S. Shah Developers, Matru Mandir, R. No. Vs. 102/B-3, Greenfield 113, Grant Road (W), Society, Mapkhan Nagar, Mumbai-400007 Marol, Andheri (E), Mumbai-400059. Pan No. Abbfs1494C Appellant Respondent Revenue By : Mr. Suman Kumar, Dr Assessee By : None Date Of Hearing : 21/09/2017 Date Of Pronouncement : 24/11/2017

For Appellant: NoneFor Respondent: Mr. Suman Kumar, DR

Section 143(3)

…uting the appeal. As such we hold that this appeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon following case laws: 1. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 3. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 4. We have heard the Ld. DR and perused the relevant materials on record. We find that the Ld. CIT(A), having gone through the relevant record has partly allowed the appeal filed by the assessee before him. We uphold the order of the Ld. CIT(A). M/s M.S. Shah Developers 5. In the…

Shri Sanjeev Agarwal, Agra vs. DCIT, Agra

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

ITA 19/AGR/2017[2008-09]Status: DisposedITAT Agra15 Nov 2017AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

…e 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 these appeals 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, all appeals filed by the assessee…

J.S.S. Steelitalia Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 2630/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Nov 2017AY 2011-12

Bench: Sh. R.S. Syal & Smt. Beena A. Pillai

For Appellant: NoneFor Respondent: Sh. Atiq Ahmad, Sr. DR

…earing, 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. 3 (J.S.S. Steelitalia Ltd.) 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…