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 366,005 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. Inderjeet Chawla & Sons (HUF), New Delhi vs. ITO, New Delhi

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

ITA 6680/DEL/2013[2001-02]Status: DisposedITAT Delhi27 May 2016AY 2001-02

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…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. Inderjeet Chawla & Sons (HUF), New Delhi vs. ITO, New Delhi

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

ITA 6679/DEL/2013[2001-02]Status: DisposedITAT Delhi27 May 2016AY 2001-02

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…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…

Sh. Naveen Kumar Kurele, New Delhi vs. ACIT, New Delhi

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

ITA 6385/DEL/2013[2009-10]Status: DisposedITAT Delhi27 May 2016AY 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. Pace Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 384/DEL/2014[2010-11]Status: DisposedITAT Delhi25 May 2016AY 2010-11

Bench: Shri G.D. Agrawal & Shri Chandra Mohan Garg

For Appellant: NoneFor Respondent: Ms. Susan D. George, 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 sa…

Sh. Vishesh Gupta, New Delhi vs. ACIT, New Delhi

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

ITA 1597/DEL/2014[2011-12]Status: DisposedITAT Delhi25 May 2016AY 2011-12

…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…

Smt. Vibha Rani, Gurgaon vs. ITO, Gurgaon

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

ITA 6110/DEL/2013[2006-07]Status: DisposedITAT Delhi23 May 2016AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2006-07 Smt. Vibha Rani, 20, Aakash Ganga Vs. The Income Tax Officer, Ward- Apartment, Sushant Lok, Phase-Ii, Ii(3), Gurgaon Sector-56, Gurgaon Gir/Pan : (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…

India Yamaha Motor Private Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1720/DEL/2014[2009-10]Status: DisposedITAT Delhi11 May 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 1720/Del/2014 : Asstt. Year : 2009-10 India Yamaha Motor Pvt. Ltd., Vs Dy. Commissioner Of Income Tax, First Floor, The Great Eastern Circle-11(1), C.R. Building, Centre, 70, Nehru Place, Behind New Delhi Ifci Tower, New Delhi-110019 (Appellant) (Respondent) Pan No. Aabci7552F Assessee By : None Revenue By : Sh. Amrendra Kumar, Cit Dr Date Of Hearing : 11.05.2016 Date Of Pronouncement : 11.05.2016 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Amrendra Kumar, CIT 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. 3 India Yamaha Motor Pvt. 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…

M/S Anand Motor Agencies Ltd., Kolkata vs. CIT, Kolkata-1, Kolkata

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

ITA 852/KOL/2014[2009-2010]Status: DisposedITAT Kolkata25 Apr 2016AY 2009-2010

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

For Appellant: NoneFor Respondent: Shri Debasish Roy, JCIT, Sr.DR
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 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…

The Jute Corporation of India Limited., Kolkata vs. D.C.I.T Cir - 1, Kolkata

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

ITA 861/KOL/2013[2008-2009]Status: DisposedITAT Kolkata21 Apr 2016AY 2008-2009

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

For Appellant: NoneFor Respondent: Shri Sallong Yaden, Addl.CIT, 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 Maity & Co., Howrah vs. D.C.I.T Cir - 33, Kolkata.

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

ITA 283/KOL/2013[2009-10]Status: DisposedITAT Kolkata31 Mar 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2009-10

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…

Sri Debayan Bhattacharya, Kolkata vs. A.C.I.T Cir - 50, Kolkata

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

ITA 639/KOL/2013[2009-10]Status: DisposedITAT Kolkata17 Mar 2016AY 2009-10

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

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…

M/S. Bharat Sanchar Nigam Ltd, Meerut vs. ITO(TDS), Meerut

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

ITA 6656/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Mar 2016AY 2009-10

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri 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 sam…

Kamal Nava Sarkar, S/O-Sankar Nath Sarkar, Malda vs. ITO, Ward-2, Malda

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

ITA 1069/KOL/2012[2006-07]Status: DisposedITAT Kolkata10 Mar 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2006-07

Section 145(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…

Apex Real Projects (India) Pvt. Ltd., Faridabad vs. ACIT, Faridabad

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

ITA 6862/DEL/2015[2007-08]Status: DisposedITAT Delhi09 Mar 2016AY 2007-08

Bench: Smt. Diva Singh, Jm & Shri O.P.Kant, Am Ita No. 6862/Del/2015 : Asstt. Year : 2007-08 Apex Real Projects (India) Pvt. Ltd. Vs Acit 1St Piyush Global I, Plot No. 5, Cent. Circle 1 Ymcc Chowk, Nh-2, Main Mathur Faridabad Road, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aafca7751G Assessee By : None Revenue By : Sh. P.Dam Kanunjna, Sr. Dr Date Of Hearing : 25.02.2016 Date Of Pronouncement : 09.03.2016 Order Per O.P. Kant, Am :

For Appellant: NoneFor Respondent: Sh. P.Dam Kanunjna, 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 Balgopal Distributors Pvt Ltd, Kolkata vs. C.I.T Kol - I, Kolkata

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

ITA 1333/KOL/2013[2008-09]Status: DisposedITAT Kolkata03 Mar 2016AY 2008-09

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

For Appellant: NoneFor Respondent: Shri Rajat Subhra Biswas, CIT,DR
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 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 Thirdwave Distributors Pvt Ltd, Kolkata vs. I.T.O WD - 7(2), Kolkata

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

ITA 1168/KOL/2013[2004-05]Status: DisposedITAT Kolkata29 Feb 2016AY 2004-05

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

For Appellant: NoneFor Respondent: Md. Ghayas Uddin, 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…

Shri Haradhan Samanta, Hooghly vs. The ITO, WD-1(4), Hooghly

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

ITA 1218/KOL/2014[2009-2010]Status: DisposedITAT Kolkata23 Feb 2016AY 2009-2010

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

For Appellant: NoneFor Respondent: Shri Rajat Subhra Biswas, CIT,DR
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 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…

Subrato Bhattacharjee, Kolkata vs. C.I.T (A) - Xiv, Kolkata

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

ITA 785/KOL/2013[2006-07]Status: DisposedITAT Kolkata23 Feb 2016AY 2006-07

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

For Appellant: NoneFor Respondent: Shri S.M.S. Tauheed, 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. Pinkey Rubber Udhyog (P) Ltd., Uttar Pradesh vs. ITO, New Delhi

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

ITA 6179/DEL/2013[2007-08]Status: DisposedITAT Delhi12 Feb 2016AY 2007-08

Bench: Shri N.K. Saini & Smt. Beena Pillai

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

Webtech Infosystems Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 5278/DEL/2010[2006-07]Status: DisposedITAT Delhi12 Feb 2016AY 2006-07

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.K. Jain, 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 sam…