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 366,314 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

Bhaskar Singha Roay, Hooghly vs. A.C.I.T, Circle-2, Hooghly.

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

ITA 2412/KOL/2013[2007-08]Status: DisposedITAT Kolkata13 Jul 2016AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08

Section 143(3)

…he decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine fo…

Darshana Shah, Kolkata vs. A.C.I.T, Circle-34, Kolkata.

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

ITA 2371/KOL/2013[2006-07]Status: DisposedITAT Kolkata13 Jul 2016AY 2006-07

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri A.K.Sinha, JCIT, Sr.DR
Section 271(1)(c)

…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…

M/S. Oscar Travels, Gurgaon vs. JCIT, Gurgaon

In the result, the appeal of the assessee stands

ITA 866/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jul 2016AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.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…

Sh. Jagdish, Noida vs. ITO, Noida

In the result, the appeal of the assessee stands

ITA 1552/DEL/2015[2008-09]Status: DisposedITAT Delhi13 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.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…

Rafique - Ul - Islam, North 24 Parganas vs. I.T.O. WD-50(1), Kolkata

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

ITA 1760/KOL/2013[2005-06]Status: DisposedITAT Kolkata12 Jul 2016AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2005-06

Section 143(3)

…he decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine fo…

Rajendra Kumar, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands

ITA 1495/DEL/2015[2008-09]Status: DisposedITAT Delhi12 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhuassessment Year: 2008-09

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.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…

M/S. Jatinder Kaur, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee stands

ITA 1493/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Jul 2016AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.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…

M/S Jyoti Herbs (India) Pvt. Ltd., Dehradun vs. ACIT, Dehradun

In the result, the appeal of the assessee stand

ITA 4548/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: The Tribunal. A Notice Of Hearing

For Appellant: NoneFor Respondent: Shri Yogesh Kumar Sharma, Sr. 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…

Vhcl Industries Ltd., Mumbai vs. A.C.I.T Cir - 5, Kolkata

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

ITA 1036/KOL/2013[2005-06]Status: DisposedITAT Kolkata05 Jul 2016AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2005-06

Section 147

…he decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine fo…

Varshney Bhandu Foods Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4485/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm

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 the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Pramod Kumar Jhunjhunwala, Kolkata vs. I.T.O WD - 1(1), Kolkata

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

ITA 2268/KOL/2013[2006-07]Status: DisposedITAT Kolkata28 Jun 2016AY 2006-07

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Smt. Ranu Biswal, JCIT, Sr.DR
Section 143(3)

…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…

Manmeet Singh, Delhi vs. Ita, New Delhi

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

ITA 5741/DEL/2014[2009-10]Status: DisposedITAT Delhi28 Jun 2016AY 2009-10

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. A. Sreenivasa Rao, 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.” 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 L.S.Davar & Co., Kolkata vs. J.C.I.T Range - 32, Kolkata

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

ITA 2285/KOL/2013[2009-10]Status: DisposedITAT Kolkata27 Jun 2016AY 2009-10

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Smt. Ranu Biswal, JCIT, Sr.DR
Section 143(3)

…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…

M/S. Rovo Marketing Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 1242/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Jun 2016AY 2009-10

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment 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. " 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…

M/S. Rrp Management Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 5289/DEL/2014[2010-11]Status: DisposedITAT Delhi14 Jun 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, 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…

Cane Development Council, Khatauli, Gorakhpur vs. DCIT, Muzaffarnagar

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

ITA 7094/DEL/2014[2011-12]Status: DisposedITAT Delhi13 Jun 2016AY 2011-12

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, 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…

M/S. Rajshikha Enterprises Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 6113/DEL/2014[2005-06]Status: DisposedITAT Delhi13 Jun 2016AY 2005-06

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, Sr. DR
Section 68

…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.” 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. 3 Rajshikha Enterprises Pvt. Ltd. 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 appe…

Msd. Nurnahar Begum, North 24 Parganas vs. I.T.O WD - 49(1), Kolkata.

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

ITA 2219/KOL/2013[2009-10]Status: DisposedITAT Kolkata09 Jun 2016AY 2009-10

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri Sanjeet Das, JCIT, Sr.DR
Section 143(3)

…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…

Mamata Shankar Ballet Troupe, Kolkata vs. DDIT (Exemption)-II, Kolkata

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

ITA 1300/KOL/2010[2006-07]Status: DisposedITAT Kolkata27 May 2016AY 2006-07

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri R.P.Nag, JCIT, Sr.DR
Section 143(3)

…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. 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 Assessment Year: 2006-07 appeal does not mean, mere filing of the memo of appeal but ef…

Jetha Nand Nagdev HUF, Delhi vs. CIT, New Delhi

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

ITA 1290/DEL/2014[2009-10]Status: DisposedITAT Delhi27 May 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Jetha Nand Nagdev, Huf, C/O- Vs. Commissioner Of Income Tax, Anil Agarwal, Advoate, F-11/32, Delhi-Xiii, New Delhi Krishna Nagar, Delhi Gir/Pan : Aachj7560A (Appellant) (Respondent) Appellant By None Respondent By Sh. T. Vasanthan, Sr. Dr Date Of Hearing 24.05.2016 Date Of Pronouncement 27.05.2016 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeals), Dated 06.01.2014 For Assessment Year 2009-10 2. On 22.02.2016, When The Case Was Called Upon, No One Appeared On Behalf Of The Assessee & The Case Was Adjourned For 24.05.2016. Again On 24.05.2016, Neither Any One Appeared, Nor Any Application For Adjournment Has Been Received On Behalf Of The Assessee Despite Issuance Of Notice For Hearing Through Rpad At The Address Furnished By The Assessee In Column 10 Of The Memo Of Appeal In Form No. 36. It Gives An Impression That Assessee Is Not Interested In Pursuing Its Appeal. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 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.

…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…