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

Harvinder Kaur, Dehradun vs. ITO, Ward-1(3), Haldwani

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

ITA 4810/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2017AY 2012-13

Bench: Sh. Bhavnesh Sainiita No. 4807/Del/2017 : Asstt. Year : 2009-10 Ita No. 4808/Del/2017 : Asstt. Year : 2010-11 Ita No. 4809/Del/2017 : Asstt. Year : 2011-12 Ita No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Aamph8276R Assessee By : None Revenue By : Sh. Koushlendra Tiwari, Sr. Dr Date Of Hearing : 30.10.2017 Date Of Pronouncement : 30.10.2017 Order All The Appeals By Assessee Are Directed Against Different Orders Of Ld. Cit(A), Haldwani Dated 03.05.2017 For Above Assessment Years 2009-10 To 2012-13. 2. The Assessee Has Been Notified The Date Of Hearing Through Registered Post. However, None Appeared On Behalf Of The Assessee Despite Service Of The Notice. It, Therefore, Appears That The Assessee Is No More Interested In Prosecuting All The Appeals.

For Appellant: NoneFor Respondent: Sh. Koushlendra Tiwari, 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…

Harvinder Kaur, Dehradun vs. ITO, Ward-1(3), Haldwani

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

ITA 4807/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Sh. Bhavnesh Sainiita No. 4807/Del/2017 : Asstt. Year : 2009-10 Ita No. 4808/Del/2017 : Asstt. Year : 2010-11 Ita No. 4809/Del/2017 : Asstt. Year : 2011-12 Ita No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Aamph8276R Assessee By : None Revenue By : Sh. Koushlendra Tiwari, Sr. Dr Date Of Hearing : 30.10.2017 Date Of Pronouncement : 30.10.2017 Order All The Appeals By Assessee Are Directed Against Different Orders Of Ld. Cit(A), Haldwani Dated 03.05.2017 For Above Assessment Years 2009-10 To 2012-13. 2. The Assessee Has Been Notified The Date Of Hearing Through Registered Post. However, None Appeared On Behalf Of The Assessee Despite Service Of The Notice. It, Therefore, Appears That The Assessee Is No More Interested In Prosecuting All The Appeals.

For Appellant: NoneFor Respondent: Sh. Koushlendra Tiwari, 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…

Bethesda Hospital Society, Chhatarpur vs. I.T.O., Chhatarpur

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

ITA 253/AGR/2016[2007-08]Status: DisposedITAT Agra23 Oct 2017AY 2007-08

Bench: Shri A. D. Jain

…2 liable to be 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…

Joydurga Library, Kolkata vs. JCIT, RG-37, Kolkata

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

ITA 481/KOL/2015[2011-2012]Status: DisposedITAT Kolkata10 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2011-12

…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…

Sh. Mayank Singhee, New Delhi vs. DCIT, New Delhi

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

ITA 5465/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Sept 2017AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L. P. Sahu. I. T. Appeal No. 5465/Del/2014 Assessment Year : 2011–12. Shri Mayank Singhee, Deputy Commissioner 4 – A, Street : C – I, Vs. Of Income Tax, S A I N I K F A R M, Central Circle : 11, N E W D E L H I – 110 062. N E W D E L H I. Pan : Bxvps 2209 E (Appellant) (Respondent) Assessee By : N O N E; Department By : Ms. Renu Amitabh, Cit [Dr]; Date Of Hearing : 28.09.2017 Date Of Pronouncement : 28.09.2017 O R D E R. Per Bhavnesh Saini, J. M. :

For Appellant: N O N EFor Respondent: Ms. Renu Amitabh, CIT [DR]

…aring, 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 I. T. Appeal No. 5465/Del/2014 Assessment Year : 2011–12. 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…

Smt. Monika Devi Khandelwal, Mathura vs. I.T.O., Ward-3(4), Mathura

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

ITA 47/AGR/2016[2007-08]Status: DisposedITAT Agra27 Sept 2017AY 2007-08

Bench: Shri A. D. Jain

…is liable to be 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…

M/S Blue Bird Hotels Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 135/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Sept 2017AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L. P. Sahu. I. T. Appeal No. 135/Del/2016 Assessment Year : 2011–12. M/S. Blue Bird Hotels Pvt. Ltd., Deputy Commissioner 106 – Babar Road, Vs. Of Income Tax, N E W D E L H I – 110 001. Circle : 3 (1), N E W D E L H I. Pan : Aaccb 6766 B (Appellant) (Respondent) Assessee By : N O N E; Department By : Ms. Rakhi Vimal, Sr. D. R.; Date Of Hearing : 27.09.2017 Date Of Pronouncement : 27.09.2017 O R D E R. Per Bhavnesh Saini, J. M. :

For Appellant: N O N EFor Respondent: Ms. Rakhi Vimal, Sr. D. R
Section 271(1)(c)

…aring, 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 I. T. Appeal No. 135/Del/2016 Assessment Year : 2011–12. 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 f…

Roohul Amin, Aligarh vs. ACIT Circle-1, Aligarh

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

ITA 183/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: Shri A. D. Jain

…83/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…

Sh. Mohd. Naushad Ahmed, New Delhi vs. ITO, Saharanpur

In the result, both the appeals of the assessee are dismissed, for non-prosecution

ITA 1477/DEL/2014[2006-07]Status: DisposedITAT Delhi26 Sept 2017AY 2006-07

Bench: Shri Bhavnesh Saini & Shri L. P. Sahu.

For Appellant: N O N EFor Respondent: Ms. Rakhi Vimal, Sr. D. R
Section 271(1)(c)

…aring, 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…

Sanni Kadian, New Delhi vs. ITO, New Delhi

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

ITA 6544/DEL/2016[2008-09]Status: DisposedITAT Delhi21 Sept 2017AY 2008-09

Bench: Sh. N. K. Sainiita No. 6544/Del/2016 : Asstt. Year : 2008-09 Sanni Kadian, Vs Income Tax Officer, Rz-55, B-Block, Old Roshanpura Ward-43(2), Extension, Najafgarh, New Delhi New Delhi-110043 (Appellant) (Respondent) Pan No. Amxpk5912G Assessee By : None Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 21.09.2017 Date Of Pronouncement : 21.09.2017 Order This Is An Appeal By The Assessee Against The Order Dated 18.11.2016 Of Ld. Cit(A)-15, Delhi.

For Appellant: NoneFor Respondent: Sh. T. Vasanthan, 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…

Shri Sodha Vaju Bhai, Kolkata vs. The ITO, WD-1, Haldia

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

ITA 351/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Sept 2017AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2010-11

…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…

Nisha P Shah, Mumbai vs. ITO 21(1)(3), Mumbai

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

ITA 6272/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Sept 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mrs. Nisha P. Shah Ito-21(1)(3), 6Th Floor, 21, Govind Nagar Vs. Pratykshakar Bhavan, Chs Ltd. 88, Dixit C-10, Room No. 607, Road, Vile Parle (E) Bkc, Bandra (E) Mumbai-400057 Mumbai-400051. Pan No. Abips0043G Appellant Respondent Assessee By : None Revenue By : Mr. M.C. Omi Ningshen, Dr Date Of Hearing : 22/06/2017 Date Of Pronouncement : 18/09/2017

For Appellant: NoneFor Respondent: Mr. M.C. Omi Ningshen, DR
Section 143(3)

…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 TukojiraoHolkar 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. BhattachargeeAnd Another 118 ITR 461(SC) 3. On merit we find that the Ld. CIT(A) has taken into account the concerned documents and the contentions of the authorized representative of the assessee and then confirmed (i) the addition of Rs.34,58,657/- made by the AO towards bogus purchases, (ii) disallowance of Rs.1,33,025…

Pushpak Infratech Pvt. Ltd., Nagpur vs. DCIT, New Delhi

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

ITA 5357/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5357/Del/2014 : Asstt. Year : 2007-08 Pushpak Infratech Pvt. Ltd., Vs Dy. Commissioner Of Income Tax, C/O Kailash Jogani, Chartered Central Circle-11, Accountant, 299/15, Shanti Vihar, New Delhi Opp. Hislop College Lane, Civil Lines, Nagpur-440001 (Appellant) (Respondent) Pan No. Aaecp0091R Assessee By : None Revenue By : Smt. Paramita Tripathy, Cit Dr Date Of Hearing : 18.09.2017 Date Of Pronouncement : 18.09.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 31.07.2014 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: NoneFor Respondent: Smt. Paramita Tripathy, CIT 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…

Durgapur Metaliks Ltd., Kolkata vs. PCIT-1, Kolkata

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

ITA 661/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Sept 2017AY 2012-13

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 263

…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…

Smt. Latesh Panwar, New Delhi vs. ITO, New Delhi

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

ITA 3320/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Jul 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm Ita No. 3320/Del/2013 : Asstt. Year : 2009-10 Latesh Kumar, Vs Income Tax Officer, L/H Late Sh. Jasvir Singh Panwar, Ward-33(4), 2236/2, Shadi Pur, Khampur, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aajpp4985C Assessee By : None Revenue By : Sh. Shravan Gotru, Sr. Dr Date Of Hearing : 04.07.2017 Date Of Pronouncement : 04.07.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 28.02.2013 Of Ld. Cit(A)-Xxvi, New Delhi.

For Appellant: NoneFor Respondent: Sh. Shravan Gotru, 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 3 Latesh Panwar the appeal does not mean, mere filing of the memo of appeal but effectivel…

M/S. Msx Mall Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4861/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Jun 2017AY 2011-12

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2011-12 Vs. Dcit, Circle-6(1), New Delhi M/S. Msx Mall Pvt. Ltd., C/O- R.K. Tuli & Associates, Chartered Accountants, 11/37, Ground Floor, Old Rajender Nagar, New Delhi Pan :Aabcn8537B (Appellant) (Respondent)

…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. " 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 sam…

Mehul Overseas Pvt. Ltd., Kolkata vs. I.T.O., Ward-12(2), Kolkata

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

ITA 1913/KOL/2014[2009-2010]Status: DisposedITAT Kolkata03 May 2017AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

…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 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 s…

Alok Bhatnagar, Meerut vs. DCIT, Meerut

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

ITA 262/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Apr 2017AY 2013-14

Bench: Shri B.P. Jainassessment Year 2013-14 Alok Bhatnagar, Vs. Dcit, Central Circle, Cit(A)-111, Samrat Palace, Meerut. Garh Road, Meerut. Pan: Acxpb 9678A (Appellant) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : S/Shri K. Sampat & V. Raja Kumar, Adv. सुनवाई क" तार"ख/Date Of Hearing : 24/04/2017 घोषणा क" तार"ख /Date Of Pronouncement: 27/04/2017 Order This Appeal Of The Assessee Arises From The Order Of Learned Cit(A)-Iv, Kanpur, Vide Order Dated 28.11.2016 For The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds Of Appeal As Under: “The Ld. Cit(A) Has Erred In Treating The Amount Of Rs.10,95,000/- As Appellants Income & Added To His Total Income.”

For Respondent: Ms. Bedobani Chaudhuri

…te order by relying upon the decision of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, reported in 223 ITR 480, decision of Hon’ble Punjab and Haryana High court in the case of New Diwan Oils 2 Mills vs. CIT (2008) 296 ITR 495 and decision of ITAT Delhi Bench in the case of CIT vs. Multiplan India (P) Ltd., (1991) 38 ITD 320. Though, he has dismissed the grounds of the assessee on merit as well. 4. I have heard the rival contentions and perused the facts of the case. There is no dispute to the fact that the ld. CIT(A) has passed the order ex- parte and it was argued t…

Wesco Auto Products (India) Pvt. Ltd., Delhi vs. ITO, New Delhi

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

ITA 226/DEL/2017[2007-08]Status: PendingITAT Delhi24 Apr 2017AY 2007-08

Bench: Shri B.P. Jainassessment Years 2007-08 Wesco Auto Products Vs. Ito,Ward-27(3), New (India) Pvt. Ltd. Delhi. B-72, Wazirpur Industrial Area, Delhi Pan: Aaacw 0153H (Appellant) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : None

For Respondent: Ms. Bedobani Chaudhuri

…l is liable to be dismissed for non prosecution. In this regard, I place reliance upon following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 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) CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC). 4. 4. Respectfully following the view taken in the cases cited (supra), I dismiss this appeal filed by the assessee for non prosecution. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this day 24 April, 2017 (B.P. JAIN) ACCOUN…

Ms. Nila Mehta, Ghaziabad vs. ACIT, New Delhi

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

ITA 3363/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Apr 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 3363/Del/2014 : Asstt. Year : 2010-11 Nila Mehta, Vs Acit, Yogesh Kansal & Company (Ca), Circle-32(1), 57, 2Nd Floor, Navyug Market, New Delhi Ghaziabad (Appellant) (Respondent) Pan No. Aalpm8635L Assessee By : None Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 24.04.2017 Date Of Pronouncement : 24.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 12.03.2014 Of Ld. Cit(A)-Xxvi, New Delhi.

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, 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…